Vietnam: What does xoilac tv trực tiếp bóng đá hôm nay contract for authorization to issue e-invoices from an enterprise to a third party include?
Vietnam: What does thecontract for authorization to issue e-invoices from an enterprise to a third party include?
Based on Clause 2, Article 3 ofCircular 78/2021/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay contents of a contract for authorization to issue e-invoices must fully reflect xoilac tv trực tiếp bóng đá hôm nay following information:
- Information about xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party (name, address, tax identification number, digital certificate);
- Information about xoilac tv trực tiếp bóng đá hôm nay delegated electronic invoice (type of invoice, invoice symbol, invoice form symbol);
- Purpose of delegation;
- Duration of delegation;
- Payment method for xoilac tv trực tiếp bóng đá hôm nay delegated invoice (clearly stating xoilac tv trực tiếp bóng đá hôm nay responsibility for payment of goods and services on xoilac tv trực tiếp bóng đá hôm nay delegated invoice);
xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party are responsible for storing xoilac tv trực tiếp bóng đá hôm nay delegation document and presenting it when requested by xoilac tv trực tiếp bóng đá hôm nay competent authority.
Vietnam: What does thecontractfor authorization to issue e-invoicesfroman enterpriseto a third party include? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet).
What are xoilac tv trực tiếp bóng đá hôm nay principles for authorization to issue e-invoices in Vietnam?
According to Clause 1, Article 3 ofCircular 78/2021/TT-BTCxoilac tv trực tiếp bóng đá hôm nay principles for authorization to issue e-invoices are as follows:
- Sellers of goods and providers of services, including enterprises, economic organizations, and other organizations, have xoilac tv trực tiếp bóng đá hôm nay right to delegate to a third party that has a related party relationship, meets xoilac tv trực tiếp bóng đá hôm nay conditions for using electronic invoices, and is not suspended from using electronic invoices as per Article 16 ofDecree 123/2020/ND-CPto issue electronic invoices for their enterprise activities.
xoilac tv trực tiếp bóng đá hôm nay related party relationship is defined according to xoilac tv trực tiếp bóng đá hôm nay tax management laws;
- xoilac tv trực tiếp bóng đá hôm nay delegation must be made in writing (contract or agreement) between xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party;
- xoilac tv trực tiếp bóng đá hôm nay delegation must be notified to xoilac tv trực tiếp bóng đá hôm nay tax authority when registering for electronic invoice usage;
- Electronic invoices prepared by xoilac tv trực tiếp bóng đá hôm nay delegated organization are either with or without a tax authority's code and must clearly show xoilac tv trực tiếp bóng đá hôm nay name, address, and tax identification number of xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party;
- xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party must post on their respective websites or publicly announce via mass media so that buyers of goods and services are aware of xoilac tv trực tiếp bóng đá hôm nay delegation of invoice issuance.
When xoilac tv trực tiếp bóng đá hôm nay delegation period ends or xoilac tv trực tiếp bóng đá hôm nay delegation is terminated earlier as per xoilac tv trực tiếp bóng đá hôm nay agreement, xoilac tv trực tiếp bóng đá hôm nay delegating party and xoilac tv trực tiếp bóng đá hôm nay delegated party must cancel xoilac tv trực tiếp bóng đá hôm nay postings and announcements on their websites or publicly on mass media regarding xoilac tv trực tiếp bóng đá hôm nay delegation of invoice issuance;
- In cases where xoilac tv trực tiếp bóng đá hôm nay delegated invoice is an electronic invoice without a tax authority's code, xoilac tv trực tiếp bóng đá hôm nay delegating party must transfer xoilac tv trực tiếp bóng đá hôm nay electronic invoice data to xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority or through a service provider to send xoilac tv trực tiếp bóng đá hôm nay electronic invoice data to xoilac tv trực tiếp bóng đá hôm nay managing tax authority;
- xoilac tv trực tiếp bóng đá hôm nay delegated party is responsible for issuing electronic invoices according to actual enterprise occurrences, following xoilac tv trực tiếp bóng đá hôm nay agreement with xoilac tv trực tiếp bóng đá hôm nay delegating party, and complying with xoilac tv trực tiếp bóng đá hôm nay principles set out in Clause 1, Article 3 ofCircular 78/2021/TT-BTC.
What are xoilac tv trực tiếp bóng đá hôm nay cases in which an enterprise must suspend using electronic invoices under these principles in Vietnam?
Based on Clause 1, Article 16 ofDecree 123/2020/ND-CP, it is stipulated that enterprises, economic organizations, other organizations, households, and individuals engaged in enterprise will cease using electronic invoices with a tax authority's code or electronic invoices without such a code in xoilac tv trực tiếp bóng đá hôm nay following cases:
- enterprises, economic organizations, other entities, households, and individuals engaged in enterprise terminate their tax identification number;
- enterprises, economic organizations, other entities, households, and individuals are verified and notified by xoilac tv trực tiếp bóng đá hôm nay tax authority as not operating at xoilac tv trực tiếp bóng đá hôm nay registered address;
- enterprises, economic organizations, other entities, households, and individuals notify xoilac tv trực tiếp bóng đá hôm nay competent state management authority of a temporary suspension of enterprise activities;
- enterprises, economic organizations, other entities, households, and individuals receive a tax authority notice to suspend using electronic invoices for tax debt enforcement;
- Acts of using electronic invoices for selling smuggled goods, prohibited goods, counterfeit goods, or infringing intellectual property rights discovered and reported to xoilac tv trực tiếp bóng đá hôm nay tax authority by relevant authorities;
- Acts of issuing electronic invoices for selling non-existent goods or services to embezzle money from organizations or individuals discovered and reported to xoilac tv trực tiếp bóng đá hôm nay tax authority by relevant authorities;
- When an enterprise registration office or competent state authority requests a temporary suspension of enterprise lines subject to conditional enterprise requirements upon discovering that xoilac tv trực tiếp bóng đá hôm nay enterprise does not meet xoilac tv trực tiếp bóng đá hôm nay legal enterprise conditions.
Note: Based on xoilac tv trực tiếp bóng đá hôm nay findings from inspections, if xoilac tv trực tiếp bóng đá hôm nay tax authority determines that an enterprise was established solely to unlawfully buy, sell, or use electronic invoices, or to use them illegally to evade taxes, xoilac tv trực tiếp bóng đá hôm nay tax authority will issue a decision to cease xoilac tv trực tiếp bóng đá hôm nay use of electronic invoices, and xoilac tv trực tiếp bóng đá hôm nay enterprise will be sanctioned as prescribed by law.