Chứng từ vtv5 trực tiếp bóng đá hôm nay không dùng tiền mặt là gì? Năm 2025 phải có chứng từ vtv5 trực tiếp bóng đá hôm nay không dùng tiền mặt mới được khấu trừ thuế

What are receipts for non-cash payments in Vietnam?

Based on trực tiếp bóng đá k+ provisions in Clauses 3 and 4, Article 15 ofCircular 219/2013/TT-BTC, amended by Clause 10, Article 1 ofCircular 26/2015/TT-BTC, point c, Clause 6, Article 3 ofCircular 119/2014/TT-BTC, and Article 1 ofCircular 173/2016/TT-BTC,

receipts for non-cash payments include bank payment vouchers and other receipts for non-cash payments.

Bank payment vouchers are understood as having documents proving trực tiếp bóng đá k+ transfer of money from trực tiếp bóng đá k+ buyer's account to trực tiếp bóng đá k+ seller's account opened at payment service providers according to trực tiếp bóng đá k+ following payment forms:

- Check

- Payment orders or instructions, collection orders, collection on behalf,

- Bank card, credit card,

- Phone sim (e-wallet)

- Other payment forms as prescribed (including trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ buyer makes payment from trực tiếp bóng đá k+ buyer's account to trực tiếp bóng đá k+ seller's account named after trực tiếp bóng đá k+ private business owner, or trực tiếp bóng đá k+ buyer pays from trực tiếp bóng đá k+ buyer's account in trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ private business owner to trực tiếp bóng đá k+ seller's account)

Additionally, other non-cash payment cases for input VAT deduction include:

- In trực tiếp bóng đá k+ case of goods or services purchased through trực tiếp bóng đá k+ offsetting method between trực tiếp bóng đá k+ value of goods or services purchased with trực tiếp bóng đá k+ value of goods or services sold, loaned, borrowed goods where this payment method is specifically regulated in trực tiếp bóng đá k+ contract, there must be a reconciliation record and confirmation between trực tiếp bóng đá k+ two parties on offsetting payment between goods, services purchased with goods, services sold, loaned items. In trực tiếp bóng đá k+ case of debt offset via a third party, there must be a three-party (3) debt offset record as a basis for tax deduction.

- In trực tiếp bóng đá k+ case of goods or services purchased under trực tiếp bóng đá k+ method of debt offset such as borrowing, lending money; debt clearance through a third party where this payment method is specifically regulated in trực tiếp bóng đá k+ contract, there must be a loan contract in trực tiếp bóng đá k+ form of a written document prepared beforehand and a money transfer document from trực tiếp bóng đá k+ lender's account to trực tiếp bóng đá k+ borrower's account for trực tiếp bóng đá k+ loan in cash, including trực tiếp bóng đá k+ case of offsetting between trực tiếp bóng đá k+ value of goods, services purchased with trực tiếp bóng đá k+ amount trực tiếp bóng đá k+ seller supports trực tiếp bóng đá k+ buyer, or trực tiếp bóng đá k+ buyer is asked to pay on behalf.

- In trực tiếp bóng đá k+ case of goods or services purchased paid through a third-party authorization via a bank (including trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ seller requests trực tiếp bóng đá k+ buyer to pay trực tiếp bóng đá k+ money via a bank for a third party designated by trực tiếp bóng đá k+ seller), that payment through authorization or payment to trực tiếp bóng đá k+ third party as designated by trực tiếp bóng đá k+ seller must be specifically regulated in trực tiếp bóng đá k+ contract in trực tiếp bóng đá k+ form of a document and trực tiếp bóng đá k+ third party is a legal entity or individual operating under trực tiếp bóng đá k+ law.

In trực tiếp bóng đá k+ case of making a payment in trực tiếp bóng đá k+ forms mentioned above, if trực tiếp bóng đá k+ remaining value is paid in cash worth 20 million VND or more, tax can only be deducted if there is a bank payment voucher.

What are receipts for non-cash payments in Vietnam? By 2025, shalla receiptfor non-cash paymentsbe requiredto deduct input VAT in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

By 2025, shalla receipt for non-cash paymentsbe required to deduct input VAT in Vietnam?

Currently, under Clause 2, Article 12 of trực tiếp bóng đá k+Value Added Tax Law 2008:

Deduction of Input Value Added Tax

...

2. Conditions for deduction of input value-added tax are regulated as follows:

...

b) There is a receipt for non-cash payments for goods and services purchased, except for goods and services purchased each time with a value of less than twenty million VND;

...

According to point b, Clause 2, Article 14 of trực tiếp bóng đá k+Value Added Tax Law 2024, all goods and services purchased must have a receipt for non-cash payments, except for certain specified cases by trực tiếp bóng đá k+ Government of Vietnam.

However, trực tiếp bóng đá k+Luật Thuế giá trị trực tiếpcomes into effect from July 1, 2025, except for trực tiếp bóng đá k+ regulations on revenue levels of households, individuals engaged in production or business that are not subject to tax stipulated in Clause 25, Article 5 of trực tiếp bóng đá k+Value Added Tax Law 2024and Article 17 of trực tiếp bóng đá k+Value Added Tax Law 2024which take effect from January 1, 2026.

This also means that in 2025, it is not mandatory to have a receipt for non-cash payments for all cases of goods and services purchased, and will be implemented as follows:

- From January 1, 2025, to June 30, 2025: trực tiếp bóng đá k+ provision of trực tiếp bóng đá k+ Value Added Tax Law 2008 still applies, so invoices for goods and services below 20 million VND do not require a receipt for non-cash payments.

- From July 1, 2025, onwards: Apply trực tiếp bóng đá k+ new regulations in trực tiếp bóng đá k+ Value Added Tax Law 2024; therefore, all invoices for goods and services purchased must have a receipt for non-cash payments without a minimum amount stipulated.

What is trực tiếp bóng đá k+ time for determining VAT in Vietnamfrom July 1, 2025?

Based on Article 8 of trực tiếp bóng đá k+Value Added Tax Law 2024, trực tiếp bóng đá k+ time for determining value-added tax is regulated as follows:

- trực tiếp bóng đá k+ time for determining value-added tax is regulated as follows:

+ For goods, it is trực tiếp bóng đá k+ time of transfer of ownership or trực tiếp bóng đá k+ right to use trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer or trực tiếp bóng đá k+ time of issuing trực tiếp bóng đá k+ invoice, regardless of whether trực tiếp bóng đá k+ money has been collected or not;

+ For services, it is trực tiếp bóng đá k+ time of completing trực tiếp bóng đá k+ provision of services or trực tiếp bóng đá k+ time of issuing trực tiếp bóng đá k+ service provision invoice, regardless of whether trực tiếp bóng đá k+ money has been collected or not.

- trực tiếp bóng đá k+ time for determining value-added tax for trực tiếp bóng đá k+ following goods and services is regulated by trực tiếp bóng đá k+ Government of Vietnam:

+ Exported goods, imported goods;

+ Telecommunication services;

+ Insurance business services;

+ Electricity supply, electricity production, clean water;

+ Real estate business activities;

+ Construction, installation, and oil and gas activities.