trực tiếp bóng đá hôm nay từ thanh toán không dùng tiền mặt được khấu trừ thuế GTGT đầu vào không?

Shall non-cash payment records be eligible fordeduction ofinput VAT in Vietnam?

Based on the provisions in Clause 2, Article 12 đá bóng trực tiếp theLaw on Value-Added Tax 2008, amended by Clause 6, Article 1 đá bóng trực tiếp the2013 Law on Amendments to Law on Value-Added Taxregarding the deduction đá bóng trực tiếp input VAT as follows:

Deduction đá bóng trực tiếp input value-added tax

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2. The conditions for deducting input value-added tax are as follows:

a) There is a value-added tax invoice for purchased goods and services or a document indicating the payment đá bóng trực tiếp value-added tax at the import stage;

b) There is a non-cash payment record for purchased goods and services, except for goods and services purchased in a single transaction valued at less than twenty million dong;

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Additionally, according to Clause 2, Article 15 đá bóng trực tiếpCircular 219/2013/TT-BTC, amended by Clause 10, Article 1 đá bóng trực tiếpCircular 26/2015/TT-BTCregarding the conditions for input VAT deduction as follows:

Conditions for deducting input value-added tax

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2. There is a non-cash payment record for purchased goods and services (including imported goods) with a value đá bóng trực tiếp twenty million dong or more, except for cases đá bóng trực tiếp imported goods and services in a single transaction valued at less than twenty million dong, goods and services purchased in a single transaction per invoice less than twenty million dong at a price inclusive đá bóng trực tiếp VAT, and cases where the business establishment imports goods as gifts or donations from foreign organizations or individuals.

Non-cash payment records include payment documents through banks and other non-cash payment documents as instructed in Clauses 3 and 4 đá bóng trực tiếp this Article.

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Thus, non-cash payment records are still eligible for deducting input VAT for purchased goods and services, except for goods and services purchased in a single transaction valued at less than twenty million dong.

Shall non-cash payment records be eligible for deduction đá bóng trực tiếp input VAT in Vietnam?(Image from Internet)

What are invoices and documents in Vietnam?

(1) What is an invoice?

According to Clauses 1, 2, 3 đá bóng trực tiếp Article 3Decree 123/2020/ND-CP, an invoice is an accounting document created by an organization or individual selling goods or providing services, recording information on the sale đá bóng trực tiếp goods or provision đá bóng trực tiếp services. The invoice is presented in one đá bóng trực tiếp two forms:

- An electronic invoice is an invoice with or without a tax authority's code, presented in electronic data form by an organization or individual selling goods or providing services, created using electronic means to record information on the sale đá bóng trực tiếp goods or provision đá bóng trực tiếp services as prescribed by accounting law and tax law, including cases where invoices are generated from cash registers connected to transfer electronic data to tax authorities.

- An invoice printed by the tax authority is an invoice presented in paper form, printed by the tax authority for sale to organizations and individuals subject to and eligible to purchase invoices from the tax authority as specified in Article 23 đá bóng trực tiếp Decree 123/2020/ND-CP for use when selling goods or providing services.

(2) What is a document?

According to Clauses 4, 5, 6 đá bóng trực tiếp Article 3Decree 123/2020/ND-CP, a document is a record used to capture information about deductible tax amounts, tax collections, fees, and charges belonging to the state budget as regulated by tax management law. Documents as defined in this Decree include personal income tax withholding documents, and tax, fee, and charge receipts presented in electronic form or pre-printed, or self-printed.

- Electronic documents include various types đá bóng trực tiếp documents and receipts as per Clause 4, Article 3 đá bóng trực tiếpDecree 123/2020/ND-CP, presented in electronic data form by organizations or individuals responsible for withholding tax, provided to taxpayers or by tax, fee, and charge collecting organizations provided through electronic means as prescribed by fee, charge, and tax laws.

- Pre-printed or self-printed documents include various types đá bóng trực tiếp documents and receipts as per Clause 4, Article 3 đá bóng trực tiếpDecree 123/2020/ND-CP, presented in paper form printed by tax authorities, or tax, fee, and charge collecting organizations for use, or self-printed on computing devices, cash registers, or other devices when withholding tax, collecting tax, fees, and charges as prescribed by fee, charge, and tax laws.

What are regulations onthe use đá bóng trực tiếp illegal invoices and documents in Vietnam?

According to Clause 9, Article 3 đá bóng trực tiếp theLaw on Tax Administration 2019, the use đá bóng trực tiếp illegal invoices and documents is defined as:

- Using fake invoices and documents;

- Using invoices and documents not yet in use or that have expired;

- Using invoices suspended during the enforcement period đá bóng trực tiếp suspension, except as allowed by the tax authority notification;

- Using electronic invoices not registered for use with the tax authority;

- Using electronic invoices without a tax authority's code where such codes are required;

- Using invoices for goods and services with issuance dates post declaration đá bóng trực tiếp the seller's inactivity at the registered business address by the tax authority;

- Using invoices and documents for goods and services with issuance dates earlier than the determination đá bóng trực tiếp invoice/document issuer's inactivity at the registered business address by the tax authority, or without a tax authority notification đá bóng trực tiếp inactivity, but with confirmation from the tax authority, public security, or other competent authorities that the invoices/documents are illegal.