Shall invoices be issued lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion in Vietnam?

Shall invoices be issued lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion in Vietnam?

Based on Clause 1, Article 4 ofDecree 123/2020/ND-CP, the regulations are as follows:

Principles lịch trực tiếp bóng đá hôm nay issuing, managing, and using invoices and records

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods or services are used lịch trực tiếp bóng đá hôm nay promotional, advertising purposes, or as samples; goods and services used to offer, gift, exchange, pay employee wages, and lịch trực tiếp bóng đá hôm nay internal use (except lịch trực tiếp bóng đá hôm nay internally rotated goods lịch trực tiếp bóng đá hôm nay continued production); goods issuance under loan, borrow, or return form) and must fully record content as prescribed in Article 10 of this Decree. If using electronic invoices, they must be in the standard data format of the tax authority as prescribed in Article 12 of this Decree.

Accordingly,it is required to issue an invoice lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion according to the above regulation.

Shall invoices be issued lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion in Vietnam?(Image from Internet)

What are penalties lịch trực tiếp bóng đá hôm nay failing to issue invoices lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion in Vietnam?

According to Point b, Clause 2, Article 24 ofDecree 125/2020/ND-CP:

- A fine ranging from 500,000 VND to 1,500,000 VND lịch trực tiếp bóng đá hôm nay the act of:

+ Not issuing invoices lịch trực tiếp bóng đá hôm nay goods or services used lịch trực tiếp bóng đá hôm nay promotion, advertising, samples; goods, services used to give, present, exchange, pay as wages to employees, excluding internally rotated goods, internal consumption lịch trực tiếp bóng đá hôm nay continuous production purposes.

Thus,according to the above regulation, not issuing invoices lịch trực tiếp bóng đá hôm nay goods used lịch trực tiếp bóng đá hôm nay sales promotion will incur a fine ranging from 500,000 VND to 1,500,000 VND.

Note: the above fine applies to offending organizations.

What are regulations onacts of illegal use of invoices and records in Vietnam?

According to Article 4 ofDecree 125/2020/ND-CP, the acts of illegal use of invoices and records include:

- Fake invoices and records;

- Invoices and records with unsettled or expired validity;

- Invoices suspended from use during enforcement measures involving invoice suspension, except lịch trực tiếp bóng đá hôm nay cases permitted by the tax authority notification;

- Electronic invoices not registered with the tax authority;

- Electronic invoices lacking a tax authority code in cases where electronic invoices with a tax code are required;

- Purchase invoices dated after the seller is determined by the tax authority not to operate at the registered business address with the competent state authority;

- Purchase invoices dated prior to the determination that the issuing entity does not operate at the registered business address with the competent state authority, or lacking tax authority notification about non-operation at the registered business address, but identified as illegal invoices or records by tax authorities, police, or other competent agencies.