Vietnam:: Does bóng đá hôm nay trực tiếp sale price of properties recorded on public property sale invoices include value-added tax?
Vietnam: Does bóng đá hôm nay trực tiếp sale price of properties recorded on public property sale invoices include value-added tax?
According to Article 95 ofDecree 151/2017/ND-CP, amended by Clause 60, Article 1 ofDecree 114/2024/ND-CP, regulating public property sale invoices as follows:
public property Sale Invoice
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- Electronic invoices for selling public properties:
a) bóng đá hôm nay trực tiếp template for electronic invoices for selling public properties shall follow Form No. 08/TSC-HD issued in conjunction with this Decree.
b) Agencies assigned to handle public properties shall issue electronic invoices through electronic invoice service providers (for agencies as value-added tax payers with a tax code) or through bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation (for agencies not as value-added tax payers with a tax code) as stipulated in bóng đá hôm nay trực tiếp Government of Vietnam's Decree on invoices and vouchers for buyers when selling or transferring public properties specified in Clause 1 of this Article. Agencies assigned to handle public properties shall create invoices for selling properties with bóng đá hôm nay trực tiếp tax authority’s code according to bóng đá hôm nay trực tiếp regulations applicable to non-business organizations but having sales or service provision transactions; and are not required to pay for using electronic invoices.
c) Tax authorities shall issue electronic invoices with bóng đá hôm nay trực tiếp tax authority’s code for selling or transferring public properties on a per-occurrence basis to agencies tasked with handling public properties.
d) bóng đá hôm nay trực tiếp preparation, adjustment, cancellation, and reporting on bóng đá hôm nay trực tiếp management and use of electronic invoices for selling public properties shall be implemented according to bóng đá hôm nay trực tiếp Government of Vietnam's Decree on invoices and vouchers.
đ) bóng đá hôm nay trực tiếp deadline for mandatory transition to using electronic invoices for selling public properties is from January 1, 2025.
3. bóng đá hôm nay trực tiếp sale price of properties recorded on public property sale invoices does not include value-added tax.
According to bóng đá hôm nay trực tiếp above regulation, bóng đá hôm nay trực tiếp sale price of properties recorded on public property sale invoices does not include value-added tax.
Vietnam:: Does bóng đá hôm nay trực tiếp sale price of properties recorded on public property sale invoices include value-added tax? (Image from bóng đá hôm nay trực tiếp Internet)
Is it mandatory to switch to using electronic invoices instead of paper invoices when selling public properties in Vietnam?
According to Article 95 ofDecree 151/2017/ND-CP, amended by Clause 60, Article 1 ofDecree 114/2024/ND-CP, regulating public property sale invoices as follows:
Public property Sale Invoice
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- Electronic invoices for selling public properties:
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dd) bóng đá hôm nay trực tiếp deadline for mandatory transition to using electronic invoices for selling public properties is from January 1, 2025.
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Thus, according to bóng đá hôm nay trực tiếp above regulation, from January 1, 2025, individuals and organizations are mandated to switch to using electronic invoices for selling public properties instead of paper invoices.
What are procedures fordestruction of unused paper public property sale invoices in Vietnam?
Based on section 4 ofCông văn 14590/BTC-QLCS năm 2024 hướngfrom bóng đá hôm nay trực tiếp Ministry of Finance guiding bóng đá hôm nay trực tiếp registration for using electronic invoices for selling public properties and destroying unused paper property sale invoices as follows:
4. Provincial and municipal Peoples' Committees shall direct bóng đá hôm nay trực tiếp Departments of Finance:
a) To conduct bóng đá hôm nay trực tiếp destruction of unused paper public property sale invoices existing as of December 31, 2024; bóng đá hôm nay trực tiếp deadline for implementation is before January 31, 2025.
b) bóng đá hôm nay trực tiếp destruction of unused paper public property sale invoices shall follow bóng đá hôm nay trực tiếp procedures provided inArticle 27 of Decree 123/2020/ND-CPdated October 19, 2020, by bóng đá hôm nay trực tiếp Government of Vietnam on invoices and vouchers.
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Additionally, referencing Article 27 ofDecree 123/2020/ND-CP, bóng đá hôm nay trực tiếp destruction of unused paper public property sale invoices is as follows:
(1)Enterprises, economic organizations, households, and individual businesses with invoices not in use must destroy those invoices. bóng đá hôm nay trực tiếp deadline for bóng đá hôm nay trực tiếp destruction of invoices is no later than 30 days from bóng đá hôm nay trực tiếp date of notification to bóng đá hôm nay trực tiếp tax authority. If bóng đá hôm nay trực tiếp tax authority has declared invoices invalid (except in cases due to bóng đá hôm nay trực tiếp enforcement of tax debt collection measures), bóng đá hôm nay trực tiếp entity must destroy bóng đá hôm nay trực tiếp invoices within 10 days from bóng đá hôm nay trực tiếp notification date or upon recovering lost invoices.
- Invoices already issued by accounting units shall be destroyed in accordance with accounting law.
- Unissued invoices that are evidence in legal cases shall not be destroyed but handled according to applicable laws.
(2)bóng đá hôm nay trực tiếp destruction of invoices by enterprises, economic organizations, households, and individual businesses shall proceed as follows:
- Enterprises, economic organizations, households, and individual businesses must prepare an inventory of invoices to be destroyed.
- Enterprises and economic organizations must establish an Invoice Destruction Council. bóng đá hôm nay trực tiếp Invoice Destruction Council must include representatives from bóng đá hôm nay trực tiếp leadership and accounting departments of bóng đá hôm nay trực tiếp organization. Households or individual businesses are not required to establish a council when destroying invoices.
- Members of bóng đá hôm nay trực tiếp Invoice Destruction Council must sign bóng đá hôm nay trực tiếp invoice destruction record and are legally liable for any errors.
- bóng đá hôm nay trực tiếp invoice destruction dossier includes:
+ Decision to establish bóng đá hôm nay trực tiếp Invoice Destruction Council, except for households and individual businesses;
+ Inventory of invoices to be destroyed detailing: Invoice name, template number, invoice sign, quantity of invoices destroyed (from number... to number... or listing each invoice number if bóng đá hôm nay trực tiếp sequence is not continuous);
+ Invoice destruction record;
+ bóng đá hôm nay trực tiếp notification of invoice destruction results must include details: type, sign, quantity of invoices destroyed from number… to number, reason for destruction, date and time of destruction, and destruction method following Form No. 02/HUY-HĐG in Appendix IA issued withDecree 123/2020/ND-CP.
bóng đá hôm nay trực tiếp invoice destruction dossier is retained by bóng đá hôm nay trực tiếp enterprise, economic organization, household, or individual business using invoices. bóng đá hôm nay trực tiếp Notification of Invoice Destruction Results must be made in two copies, one retained and one sent to bóng đá hôm nay trực tiếp direct managing tax authority within no more than 5 days from bóng đá hôm nay trực tiếp invoice destruction date.
(3)Destruction of invoices by tax authorities:
- Tax authorities shall destroy invoices printed by bóng đá hôm nay trực tiếp Tax Department and notified for issuance but not sold or allocated, and no longer in use.
- bóng đá hôm nay trực tiếp General Department of Taxation is responsible for stipulating bóng đá hôm nay trực tiếp process for destroying invoices printed by bóng đá hôm nay trực tiếp Tax Department.
