What are xem bóng đá trực tiếp vtv2 cases of destruction of tax authority-ordered printed invoices in Vietnam?

What is xem bóng đá trực tiếp vtv2 definition of xem bóng đá trực tiếp vtv2 destruction of tax authority-ordered printed invoices in Vietnam?

Under Clause 11, Article 3 ofDecree 123/2020/ND-CP:

Interpretation of Terms

In this Decree, xem bóng đá trực tiếp vtv2 following terms are understood as follows:

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11. “destruction of an invoice or record”, including:

a) “destruction of an e-invoice or electronic record” means xem bóng đá trực tiếp vtv2 use of a method to make an e-invoice or electronic record no longer exist on xem bóng đá trực tiếp vtv2 information system or make xem bóng đá trực tiếp vtv2 information contained in that e-invoice or electronic record inaccessible and un-referable.

b) “destruction of tax authority-ordered printed invoice, externally- or internally-printed invoice” means xem bóng đá trực tiếp vtv2 burning, cutting, shredding or use of another destruction method as long as xem bóng đá trực tiếp vtv2 destroyed invoice or record can no longer be read.

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Thus, xem bóng đá trực tiếp vtv2 destruction of tax authority-ordered printed invoices meansthe burning, cutting, shredding or use of another destruction method as long as xem bóng đá trực tiếp vtv2 destroyed invoice or record can no longer be read..

What are xem bóng đá trực tiếp vtv2 cases of destruction of tax authority-ordered printed invoices in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)

What are xem bóng đá trực tiếp vtv2 cases of destruction of tax authority-ordered printed invoices in Vietnam?

Pursuant to Clause 1, Article 27 ofDecree 123/2020/ND-CP:

Destruction of tax authority-ordered printed invoices

1. Enterprises, business entities, household or individual businesses shall destroy their unused invoices. Invoices must be destroyed within 30 days from xem bóng đá trực tiếp vtv2 date on which xem bóng đá trực tiếp vtv2 destruction is notified to xem bóng đá trực tiếp vtv2 tax authority. If an invoice is expired according to xem bóng đá trực tiếp vtv2 tax authority’s notice (in case of enforcement of payment of tax debts), xem bóng đá trực tiếp vtv2 relevant enterprise, business entity, household or individual business shall carry out xem bóng đá trực tiếp vtv2 destruction of invoice within 10 days from xem bóng đá trực tiếp vtv2 date of xem bóng đá trực tiếp vtv2 tax authority’s notice or xem bóng đá trực tiếp vtv2 date on which xem bóng đá trực tiếp vtv2 lost invoice is found.

Invoices issued by accounting units shall be destroyed in accordance with regulations of xem bóng đá trực tiếp vtv2 Law on accounting.

Invoices which are not yet issued but are exhibits of lawsuit cases shall not be destroyed and must be handled in accordance with regulations of laws.

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Thus, enterprises, business entities, household, or individual businesses shall destroy their unused invoices.

What does xem bóng đá trực tiếp vtv2 application for xem bóng đá trực tiếp vtv2 destruction of tax authority-ordered printed invoices in Vietnam include?

Pursuant to Clause 2, Article 27 ofDecree 123/2020/ND-CP:

Destruction of tax authority-ordered printed invoices

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2. Invoices of enterprises, business entities, household or individual businesses shall be destroyed as follows:

a) xem bóng đá trực tiếp vtv2 enterprise, business entity, household or individual business shall make xem bóng đá trực tiếp vtv2 list of invoices to be destroyed.

b) xem bóng đá trực tiếp vtv2 enterprise or business entity shall establish an invoice destruction council. xem bóng đá trực tiếp vtv2 invoice destruction council is comprised of senior representatives and representatives of accounting department. xem bóng đá trực tiếp vtv2 household or individual business is not required to establish an invoice destruction council.

c) xem bóng đá trực tiếp vtv2 invoice destruction record shall bear signatures of members of xem bóng đá trực tiếp vtv2 invoice destruction council who shall assume legal liability for any mistakes thereof.

d) Invoice destruction dossier includes:

- xem bóng đá trực tiếp vtv2 decision on establishment of xem bóng đá trực tiếp vtv2 invoice destruction council, except household or individual businesses;

- xem bóng đá trực tiếp vtv2 list of invoices to be destroyed, including: Name, form number and reference number of xem bóng đá trực tiếp vtv2 invoice, number of destroyed invoices (from number….to number…., or number of each invoice if xem bóng đá trực tiếp vtv2 invoice numbers are not continuous);

- xem bóng đá trực tiếp vtv2 invoice destruction record;

- xem bóng đá trực tiếp vtv2 notice of invoice destruction result includes: type, reference number and quantity of destroyed invoice, from number…..to number….., reasons, date and time, and method of destruction, using Form No. 02/HUY-HDG in Appendix IA enclosed herewith.

xem bóng đá trực tiếp vtv2 invoice destruction dossier shall be kept by xem bóng đá trực tiếp vtv2 enterprise, business entity, household or individual business using invoices. xem bóng đá trực tiếp vtv2 notice of invoice destruction result is made into 02 copies of which one copy is kept on file, and xem bóng đá trực tiếp vtv2 other is sent to xem bóng đá trực tiếp vtv2 supervisory tax authority within 05 working days from xem bóng đá trực tiếp vtv2 date of invoice destruction.

3. Destruction of invoices by tax authorities

a) Tax authorities shall take charge of destroying invoices which are printed according to orders of a Provincial Department of Taxation, are not sold or issued but are no longer used.

b) xem bóng đá trực tiếp vtv2 General Department of Taxation shall promulgate procedures for destruction of invoices printed according to orders of Provincial Departments of Taxation.

xem bóng đá trực tiếp vtv2 dossier for xem bóng đá trực tiếp vtv2 destruction oftax authority-ordered printed invoices in Vietnamincludes:

- xem bóng đá trực tiếp vtv2 decision on establishment of xem bóng đá trực tiếp vtv2 invoice destruction council, except household or individual businesses;

- xem bóng đá trực tiếp vtv2 list of invoices to be destroyed, including: Name, form number and reference number of xem bóng đá trực tiếp vtv2 invoice, number of destroyed invoices (from number….to number…., or number of each invoice if xem bóng đá trực tiếp vtv2 invoice numbers are not continuous);

- xem bóng đá trực tiếp vtv2 invoice destruction record;

- xem bóng đá trực tiếp vtv2 notice of invoice destruction result includes: type, reference number and quantity of destroyed invoice, from number…..to number….., reasons, date and time, and method of destruction, using Form No. 02/HUY-HDG in Appendix IA enclosed herewith.