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What are trực tiếp bóng đá k+ penalties for failing to destroy invoices in Vietnam?
According to Clause 3, Article 27 ofDecree 125/2020/ND-CPregarding penalties for violations of trực tiếp bóng đá k+ regulations on canceling or destroying invoices, it is stipulated as follows:
Penalties for violations of regulations on canceling, destroying invoices
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3. A fine ranging from VND 4,000,000 to VND 8,000,000 shall be imposed for one of trực tiếp bóng đá k+ following acts:
a) Canceling, destroying invoices past trực tiếp bóng đá k+ deadline of 11 working days or more, from trực tiếp bóng đá k+ due date for canceling, destroying invoices as regulated;
b) Failing to cancel, failing to destroy invoices according to trực tiếp bóng đá k+ legal regulations;
c) Failing to cancel electronic invoices upon making errors after trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ tax authority for notifying trực tiếp bóng đá k+ seller of trực tiếp bóng đá k+ errors, mistakes;
d) Failing to cancel printed invoices that have not been issued but are no longer in use according to regulations;
dd) Canceling, destroying invoices not in accordance with trực tiếp bóng đá k+ sequence, procedures as prescribed by law;
e) Destroying invoices not in accordance with trực tiếp bóng đá k+ conditions required for destruction as stipulated.
4. Remedial measures: Mandatory cancellation, destruction of invoices for trực tiếp bóng đá k+ acts stipulated in point b clause 2, points b, c, d clause 3 of this Article.
Thus, failing to carry out trực tiếp bóng đá k+ destruction of invoices as per trực tiếp bóng đá k+ regulations may result in administrative penalties with fines ranging from VND 4,000,000 to VND 8,000,000.
Additionally, trực tiếp bóng đá k+ violator must take remedial measures by being compelled to cancel or destroy trực tiếp bóng đá k+ invoices.
Note:trực tiếp bóng đá k+ mentioned fines apply to organizations. For taxpayers who are households, business households, trực tiếp bóng đá k+ fines are applied similarly to individuals (based on Clause 4, Article 7 ofDecree 125/2020/ND-CP).
What are trực tiếp bóng đá k+ penalties for failing to destroy invoices in Vietnam? (Image from Internet)
Whenshall tax authority-ordered printed invoices be destroyed in Vietnam?
According to Clause 1, Article 27 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ stipulations are as follows:
Destruction of tax authority-ordered printed invoices
1. Enterprises, economic organizations, households, and individual businesses with invoices that are no longer used must destroy them. trực tiếp bóng đá k+ deadline for destruction is at trực tiếp bóng đá k+ latest 30 days from trực tiếp bóng đá k+ date of notification to trực tiếp bóng đá k+ tax authority. In trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ tax authority has notified that invoices have lost their validity (except for cases notified due to enforcement of tax debt measures), enterprises, economic organizations, households, and individual businesses must destroy trực tiếp bóng đá k+ invoices. trực tiếp bóng đá k+ destruction deadline is at trực tiếp bóng đá k+ latest 10 days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority announces trực tiếp bóng đá k+ invalidity or from trực tiếp bóng đá k+ date when trực tiếp bóng đá k+ lost invoices are retrieved.
Invoices already made by accounting units are destroyed according to trực tiếp bóng đá k+ legal accounting regulations.
Invoices not yet made but are evidence in legal cases are not destroyed but are handled according to trực tiếp bóng đá k+ legal provisions.
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Thus, according to trực tiếp bóng đá k+ above regulations, enterprises, economic organizations, households, and individual businesses with invoices that are no longer in use must carry out trực tiếp bóng đá k+ destruction of those invoices.
What does trực tiếp bóng đá k+ application for destroying tax authority-ordered printed invoices include?
According to Clause 2, Article 27 ofDecree 123/2020/ND-CP, it is prescribed as follows:
Destruction of tax authority-ordered printed invoices
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2. Destruction of invoices by enterprises, economic organizations, households, and individual businesses is conducted as follows:
a) Enterprises, economic organizations, households, individual businesses must prepare an inventory list of invoices to be destroyed.
b) Enterprises, economic organizations must establish an Invoice Destruction Council. This Council must include representatives from leadership and accounting departments of trực tiếp bóng đá k+ organization. Households, individual businesses are not required to establish a Council for destroying invoices.
c) Members of trực tiếp bóng đá k+ Invoice Destruction Council must sign trực tiếp bóng đá k+ invoice destruction minutes and will be held legally responsible for any mistakes.
d) trực tiếp bóng đá k+ destruction application includes*:*
- Decision on trực tiếp bóng đá k+ establishment of trực tiếp bóng đá k+ Invoice Destruction Council, except in trực tiếp bóng đá k+ case of households, individual businesses;
- Inventory list of invoices to be destroyed detailing: invoice name, invoice model symbol, invoice symbol, quantity of invoices to be destroyed (from number... to number... or detail each invoice number if trực tiếp bóng đá k+ numbers are not continuous);
- Invoice destruction minutes;
- Notification of invoice destruction results must contain: type, symbol, number of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method according to Form No. 02/HUY-HDG Appendix IA issued with this Decree.
trực tiếp bóng đá k+ application for destroying invoices is stored at trực tiếp bóng đá k+ enterprise, economic organization, household, individual business using trực tiếp bóng đá k+ invoices. Specifically, trực tiếp bóng đá k+ Notification of destruction results must be made in 2 copies, one retained, and one sent to trực tiếp bóng đá k+ managing tax authority no later than 5 days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ invoice destruction is carried out.
3. Destruction of invoices by trực tiếp bóng đá k+ tax authority
a) trực tiếp bóng đá k+ Tax Authority conducts trực tiếp bóng đá k+ destruction of invoices printed by trực tiếp bóng đá k+ Tax Office which have been announced but not sold or issued yet but will not continue to be used.
b) trực tiếp bóng đá k+ General Department of Taxation is responsible for stipulating trực tiếp bóng đá k+ process of destroying invoices printed by trực tiếp bóng đá k+ Tax Office.
trực tiếp bóng đá k+ application for destroying tax authority-ordered printed invoices includes:
- Decision on trực tiếp bóng đá k+ establishment of trực tiếp bóng đá k+ Invoice Destruction Council, except in trực tiếp bóng đá k+ case of households, individual businesses;
- Inventory list of invoices to be destroyed detailing: invoice name, invoice model symbol, invoice symbol, quantity of invoices to be destroyed;
- Invoice destruction minutes;
- Notification of invoice destruction results must contain: type, symbol, number of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method.
