What are regulations on the retention of invoices printed by trực tiếp bóng đá k+ for individuals not being accounting units in Vietnam?

What are regulations onthe retention of invoices printed by trực tiếp bóng đá k+ for individuals not being accounting units in Vietnam?

Based on Clause 3, Article 6 ofDecree 123/2020/ND-CPas follows:

Storage and retention of invoices, documents

1. Invoices and documents are preserved and stored ensuring:

a) Safety, confidentiality, integrity, completeness, no changes, and no deviations throughout trực tiếp bóng đá k+ retention period;

b) Stored for trực tiếp bóng đá k+ correct period and in accordance with accounting law provisions.

2. Electronic invoices and documents are preserved and stored by electronic means. Agencies, organizations, and individuals have trực tiếp bóng đá k+ right to choose and apply forms of storage and retention of electronic invoices and documents suitable to their operational characteristics and technology application capabilities. Electronic invoices and documents must be readily printable or searchable upon request.

3. Invoices printed by trực tiếp bóng đá k+, self-printed documents must be preserved and stored in accordance with the following requirements:

a) Unissued invoices and documents are preserved and stored in a warehouse in accordance with trực tiếp bóng đá k+ document retention policies for valuable documents.

b) Issued invoices and documents in accounting units are stored according to trực tiếp bóng đá k+ regulations on trực tiếp bóng đá k+ retention, storage of accounting documents.

c) Issued invoices and documents in organizations, households, individuals not being accounting units are stored and preserved as trực tiếp bóng đá k+ private property of those organizations, households, individuals.

According to the above regulation, preserving and storing invoices printed by trực tiếp bóng đá k+ must comply with the following requirements:

[1]Unissued invoices printed by trực tiếp bóng đá k+ are stored and preserved in a warehouse according to the document retention policies for valuable documents.

[2]Issued invoices printed by trực tiếp bóng đá k+ in accounting units are stored in accordance with the regulations on the retention, storage of accounting documents.

[3]Issued invoices printed by trực tiếp bóng đá k+ to organizations, households, individuals not being accounting units are stored and preserved as the private property of those organizations, households, individuals.

Thus,it can be seen that for invoices printed by trực tiếp bóng đá k+ already issued to individuals not being accounting units, retention is carried out as the private property of that individual.

What are regulations on the retention of invoices printed by trực tiếp bóng đá k+ for individuals not being accounting units in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

Can invoices printed by trực tiếp bóng đá k+ be destroyed by burning in Vietnam?

According to Clause 11, Article 3 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulation is as follows:

Interpretation of terms

In this Decree, trực tiếp bóng đá k+ following terms are understood as follows:

...

11. Destruction of invoices, documents:

a) Destruction of electronic invoices and documents is a measure to make electronic invoices and documents no longer exist on trực tiếp bóng đá k+ information system, inaccessible, and unreferable to trực tiếp bóng đá k+ information contained therein.

b) Destruction of invoices printed by trực tiếp bóng đá k+, printed documents, self-printed documents is adopting measures such as burning, cutting, shredding, or other forms of destruction, ensuring the invoices, documents destroyed cannot reuse any information or data.

12. An organization providing electronic invoice services is an organization providing solutions for creating, connecting, transmitting, receiving, storing, and processing data of electronic invoices with and without codes from trực tiếp bóng đá k+. An organization providing electronic invoice services includes organizations providing electronic invoice solutions with and without tax authority codes for both sellers and buyers; organizations connecting and transmitting electronic invoice data with trực tiếp bóng đá k+.

13. trực tiếp bóng đá k+ electronic invoice and electronic document database is a collection of information data about electronic invoices of organizations, businesses, and individuals when selling goods, providing services, and information about electronic documents of organizations and individuals using them.

According to the regulation, the destruction of invoices printed by trực tiếp bóng đá k+ is understood as using methods such as burning, cutting, shredding, or other destruction forms, ensuring the invoices and documents destroyed cannot reuse information or data on them.

Thus,it can be seen that it is entirely possible to destroy invoices printed by trực tiếp bóng đá k+ by burning them.

What is the latest form for the application to purchase invoices printed by trực tiếp bóng đá k+ in Vietnam?

The form for the application to purchase invoices printed by trực tiếp bóng đá k+ is form number 02/DN-HDG issued together withDecree 123/2020/ND-CPregulated as follows:

Downloadthe latest form for the application to purchase invoices printed by trực tiếp bóng đá k+.