What are guidelines on how to read XML files of e-invoices using trực tiếp bóng đá k+ iTaxViewer application from trực tiếp bóng đá k+ General Department of Taxation of Vietnam?
What are guidelines on how to read XML files of e-invoices using trực tiếp bóng đá k+ iTaxViewer application from trực tiếp bóng đá k+ General Department of Taxation of Vietnam?
iTaxViewer is an application that supports reading and verifying tax declarations and notices in XML format issued by trực tiếp bóng đá k+ General Department of Taxation of Vietnam. It assists in reading personal income tax settlement declarations, corporate income tax settlement declarations, invoice reports, financial statements, and monthly, quarterly tax declarations and notices. Additionally, iTaxViewer allows users to review declaration contents and electronic signatures.
Below is guidance on how to read XML files of e-invoices using trực tiếp bóng đá k+ iTaxViewer application from trực tiếp bóng đá k+ General Department of Taxation of Vietnam:
- Step 1:Download trực tiếp bóng đá k+ iTaxViewer application and install it on your computer.
- Step 2:Select “Browse” to choose trực tiếp bóng đá k+ storage folder, click next twice to proceed to icon creation.
- Step 3:Check trực tiếp bóng đá k+ box “Create a desktop shortcut” to create an icon for iTaxViewer and continue by clicking Next.
- Step 4:Click Install to proceed with trực tiếp bóng đá k+ software installation.
- Step 5:After trực tiếp bóng đá k+ installation, open trực tiếp bóng đá k+ software and then click on trực tiếp bóng đá k+ File option to open trực tiếp bóng đá k+ XML file you need to read.
Note: trực tiếp bóng đá k+ content "Guidance on How to Read XML Files of e-invoices Using trực tiếp bóng đá k+ iTaxViewer Application from trực tiếp bóng đá k+ General Department of Taxation of Vietnam?" is for reference purposes only.
Whatis trực tiếp bóng đá k+ format of e-invoices in Vietnam?
Based on Clauses 1 and 2 of Article 12Decree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations regarding trực tiếp bóng đá k+ format of e-invoices are as follows:
- trực tiếp bóng đá k+ format of e-invoices is a technical standard that defines trực tiếp bóng đá k+ data type, data length of information fields for trực tiếp bóng đá k+ transmission, storage, and display of e-invoices.
- trực tiếp bóng đá k+ format of e-invoices uses trực tiếp bóng đá k+ markup language XML ("XML" stands for "eXtensible Markup Language" intended for sharing electronic data between information technology systems).
- trực tiếp bóng đá k+ format of e-invoices includes two components:
+ A component containing trực tiếp bóng đá k+ business data of trực tiếp bóng đá k+ e-invoice.
+ A component containing trực tiếp bóng đá k+ digital signature data.
For e-invoices with a tax authority code, there is an additional component containing data related to trực tiếp bóng đá k+ tax authority code.
What are requirements for retention of e-invoices in Vietnam?
Based on Clauses 1 and 2 of Article 6Decree 123/2020/ND-CP, retention of e-invoices must meet trực tiếp bóng đá k+ following requirements:
- Safety, security, integrity, and completeness without alteration or distortion throughout trực tiếp bóng đá k+ storage period;
- Stored in full and according to trực tiếp bóng đá k+ duration stipulated by accounting law.
- e-invoices are stored using electronic means. Agencies, organizations, and individuals have trực tiếp bóng đá k+ right to choose and apply trực tiếp bóng đá k+ suitable format for storing e-invoices according to trực tiếp bóng đá k+ nature of their activities and trực tiếp bóng đá k+ capability of technology application.
- e-invoices and electronic documents must be ready to be printed on paper or retrieved upon request.
What are cases of suspension of use of e-invoices in Vietnam?
Based on Clause 1 of Article 16Decree 123/2020/ND-CP, businesses, economic organizations, other organizations, households, and individual businesses cease using authenticated e-invoices or unauthenticated e-invoicess in trực tiếp bóng đá k+ following cases:
- Businesses, economic organizations, other organizations, households, and individual businesses have their tax identification number terminated;
- Businesses, economic organizations, other organizations, households, and individual businesses have been verified and announced by tax authorities as not operating at trực tiếp bóng đá k+ registered address;
- Businesses, economic organizations, other organizations, households, and individual businesses notify trực tiếp bóng đá k+ competent state management authority of a temporary business suspension;
- Businesses, economic organizations, other organizations, households, and individual businesses receive notices from tax authorities to cease using e-invoices for tax debt enforcement;
- Engaging in using e-invoices for trực tiếp bóng đá k+ sale of smuggled goods, banned goods, counterfeit goods, or infringing intellectual property rights, discovered and reported to tax authorities by competent agencies;
- Engaging in issuing e-invoices for trực tiếp bóng đá k+ purpose of fraudulent sales of goods or services to embezzle funds from organizations or individuals, detected and reported by competent agencies to tax authorities;
- Business registration offices or competent state authorities require businesses to temporarily suspend conditional business lines upon discovering businesses do not meet trực tiếp bóng đá k+ legal business conditions;
- Based on inspection and examination results, if tax authorities determine that businesses were established to engage in illegal trade or usage of e-invoices or use e-invoices illegally to evade taxes, tax authorities will issue decisions to discontinue trực tiếp bóng đá k+ use of e-invoices and subject businesses to legal actions according to law.
