What are regulations on the retention of e-invoices vtv2 trực tiếp bóng đá hôm nay records in Vietnam according to Decree 123?
What are regulations onthe retention of e-invoices vtv2 trực tiếp bóng đá hôm nay records in Vietnamaccording to Decree 123?
According to Clauses 1 vtv2 trực tiếp bóng đá hôm nay 2, Article 6 ofDecree 123/2020/ND-CP, the following regulations are outlined:
Storage vtv2 trực tiếp bóng đá hôm nay retention of invoices vtv2 trực tiếp bóng đá hôm nay records
1. invoices vtv2 trực tiếp bóng đá hôm nay records must be stored vtv2 trực tiếp bóng đá hôm nay retained to ensure:
a) Safety, confidentiality, integrity, completeness, vtv2 trực tiếp bóng đá hôm nay unaltered status during the retention period;
b) Correct vtv2 trực tiếp bóng đá hôm nay sufficient retention duration as prescribed by accounting laws.
2. e-invoices vtv2 trực tiếp bóng đá hôm nay records are stored vtv2 trực tiếp bóng đá hôm nay retained electronically. Agencies, organizations, vtv2 trực tiếp bóng đá hôm nay individuals have the right to choose vtv2 trực tiếp bóng đá hôm nay apply methods of preserving vtv2 trực tiếp bóng đá hôm nay storing e-invoices vtv2 trực tiếp bóng đá hôm nay records suitable for their operational characteristics vtv2 trực tiếp bóng đá hôm nay technological capabilities. e-invoices vtv2 trực tiếp bóng đá hôm nay records must be ready for printing or can be accessed upon request.
3. invoices printed by tax authorities, printed records, vtv2 trực tiếp bóng đá hôm nay self-printed must be stored vtv2 trực tiếp bóng đá hôm nay retained according to the following requirements:
a) Unissued invoices vtv2 trực tiếp bóng đá hôm nay records must be retained in warehouses according to the storage vtv2 trực tiếp bóng đá hôm nay retention policies of valuable records;
b) Issued invoices vtv2 trực tiếp bóng đá hôm nay records within accounting units must be retained according to accounting record storage regulations;
c) Issued invoices vtv2 trực tiếp bóng đá hôm nay records in organizations, households, vtv2 trực tiếp bóng đá hôm nay individuals not functioning as accounting units must be stored vtv2 trực tiếp bóng đá hôm nay retained as their private property.
Similarly, Article 41 of theAccounting Law 2015includes the following provisions:
Storage vtv2 trực tiếp bóng đá hôm nay retention of accounting records
1. Accounting records must be fully vtv2 trực tiếp bóng đá hôm nay safely stored by the accounting unit during usage vtv2 trực tiếp bóng đá hôm nay retention.
2. In cases where accounting records are temporarily retained or seized, there must be a record attached with a copy of the accounting records; if the records are lost or destroyed, there must be a record attached with a copy or a confirmation.
3. Accounting records must be retained within 12 months from the end date of the fiscal year or the conclusion of accounting tasks.
4. The legal representative of the accounting unit is responsible for organizing the storage vtv2 trực tiếp bóng đá hôm nay retention of accounting records.
5. Accounting records must be retained for the following durations:
a)At least 5 years for accounting records used for the management vtv2 trực tiếp bóng đá hôm nay operation of the accounting unit, including supporting records not directly used for bookkeeping vtv2 trực tiếp bóng đá hôm nay financial reporting;
b)At least 10 years for supporting records directly used for bookkeeping vtv2 trực tiếp bóng đá hôm nay financial reporting, annual financial statements, unless otherwise specified by law;
c) Permanently retained for records of historical significance, with important economic, security, vtv2 trực tiếp bóng đá hôm nay defense value.
6. The Government of Vietnam specifies the types of accounting records required for retention, retention duration, commencement of the retention period stated in Clause 5 of this Article, retention locations, vtv2 trực tiếp bóng đá hôm nay procedures for the disposal of retained accounting records.
Thus, e-invoices are accounting records directly used for bookkeeping vtv2 trực tiếp bóng đá hôm nay financial reporting. Therefore, the retention duration for e-invoices is 10 years.
Regulations on the retention of e-invoices vtv2 trực tiếp bóng đá hôm nay records in Vietnam according to Decree 123 (Image from the Internet)
What contents are included in an e-invoice in Vietnam?
According to Article 10 ofDecree 123/2020/ND-CPvtv2 trực tiếp bóng đá hôm nay Article 4 ofCircular 78/2021/TT-BTC, the contents of e-invoices include:
- Name of the invoice, invoice symbol, invoice template number.
- Invoice link name applicable to invoices printed by tax authorities as per the guidance of the Ministry of Finance.
- Invoice number.
- Seller's name, address, vtv2 trực tiếp bóng đá hôm nay tax code.
- Buyer's name, address, vtv2 trực tiếp bóng đá hôm nay tax code.
- Name, unit of measurement, quantity, unit price of goods vtv2 trực tiếp bóng đá hôm nay services; subtotal excluding VAT, VAT rates, total VAT by each tax rate, total VAT, total payment including VAT.
- Signature of the seller, signature of the buyer.
- Invoice issuance date.
- Date of digital signing on the e-invoice.
- Tax authority code for e-invoices with tax authority's code.
- Fees, charges belonging to state budget, trade discounts, promotions (if any) as guided at point e, clause 6 of this Article vtv2 trực tiếp bóng đá hôm nay other related contents (if any).
- Name, tax code of the organization printing invoices for invoices printed by the tax authority.
- Letters, numbers, vtv2 trực tiếp bóng đá hôm nay currency displayed on the invoice.
- Other content on the invoice.
What acts are prohibited related to invoices vtv2 trực tiếp bóng đá hôm nay records in Vietnam?
Prohibited acts related to invoices vtv2 trực tiếp bóng đá hôm nay records are specified in Article 5 ofDecree 123/2020/ND-CP, including:
- For tax officials
+ Causing inconvenience vtv2 trực tiếp bóng đá hôm nay difficulty for organizations vtv2 trực tiếp bóng đá hôm nay individuals purchasing invoices vtv2 trực tiếp bóng đá hôm nay records;
+ Engaging in acts of concealment or collusion with organizations vtv2 trực tiếp bóng đá hôm nay individuals to use illegal invoices vtv2 trực tiếp bóng đá hôm nay records;
+ Accepting bribes when inspecting or examining invoices.
- For organizations vtv2 trực tiếp bóng đá hôm nay individuals who sell or provide goods vtv2 trực tiếp bóng đá hôm nay services, vtv2 trực tiếp bóng đá hôm nay related individuals
+ Engaging in fraudulent practices such as using illegal invoices or illegal use of invoices;
+ Obstructing tax officials in the performance of their duties, specifically acts that harm the health vtv2 trực tiếp bóng đá hôm nay dignity of tax officials during invoice vtv2 trực tiếp bóng đá hôm nay record inspection or examination;
+ Unauthorized access, alteration, or destruction of invoice vtv2 trực tiếp bóng đá hôm nay record information systems;
+ Bribery or involvement in other related invoice vtv2 trực tiếp bóng đá hôm nay record acts for unlawful gain.
