xoilac tv trực tiếp bóng đá hôm nay VAT là gì? xoilac tv trực tiếp bóng đá hôm nay VAT có được chứng thực
What is a VAT Invoice?
Pursuant to trực tiếp bóng đá việt nam hôm nay provisions in Clause 1, Article 3 ofDecree 123/2020/ND-CP, an invoice is an accounting document issued by an organization or individual selling goods or providing services, recording trực tiếp bóng đá việt nam hôm nay information of goods sold or services provided. Invoices can be in trực tiếp bóng đá việt nam hôm nay form of electronic invoices or invoices printed by trực tiếp bóng đá việt nam hôm nay tax authority.
Thus, a VAT invoice, also known as a value-added tax invoice or "red invoice," is a type of document issued by trực tiếp bóng đá việt nam hôm nay seller to trực tiếp bóng đá việt nam hôm nay buyer of goods or services to record trực tiếp bóng đá việt nam hôm nay value of goods sold or services provided for trực tiếp bóng đá việt nam hôm nay purpose of VAT declaration and payment.
Whenis trực tiếp bóng đá việt nam hôm nay VAT invoice used in Vietnam?
Based on trực tiếp bóng đá việt nam hôm nay provisions in Clause 1, Article 8 ofDecree 123/2020/ND-CP, a VAT invoice (value-added tax invoice) is for organizations that declare VAT using trực tiếp bóng đá việt nam hôm nay deduction method, for use in activities such as:
- Sales of goods, provision of services within trực tiếp bóng đá việt nam hôm nay domestic market;- International transportation activities;- Exports to non-tariff zones and cases considered as exports;- Export of goods, provision of services abroad.
What is a VAT invoice? Shall VAT invoices be authenticated in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
Shall VAT invoices be authenticated in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay provision in Article 2 ofDecree 23/2015/ND-CPregarding types of authentication, it includes:
- “Authentication of a copy from trực tiếp bóng đá việt nam hôm nay original” is where a competent authority or organization, as prescribed inNghị định 23/2015/NĐ-CP, certifies that a copy is true to its original based on trực tiếp bóng đá việt nam hôm nay original document.
Where trực tiếp bóng đá việt nam hôm nay original is defined as documents initially issued, reissued, or issued upon re-registration by a competent authority or organization; documents personally created by individuals with confirmation and seal from a competent authority or organization.
- “Signature authentication” is where a competent authority or organization, as prescribed inNghị định 23/2015/NĐ-CP, authenticates that trực tiếp bóng đá việt nam hôm nay signature in a document belongs to trực tiếp bóng đá việt nam hôm nay signing person requesting authentication.
- “Authentication of contracts and transactions” is where a competent authority, as specified inNghị định 23/2015/NĐ-CP, authenticates trực tiếp bóng đá việt nam hôm nay time and place of contract or transaction conclusion; civil capacity, voluntary intention, signatures or fingerprints of trực tiếp bóng đá việt nam hôm nay parties involved.
Simultaneously, according to Article 18 ofDecree 23/2015/ND-CPwhich prescribes trực tiếp bóng đá việt nam hôm nay papers and documents used as a basis for authentication of copies from trực tiếp bóng đá việt nam hôm nay original:
+ trực tiếp bóng đá việt nam hôm nay original documents issued by a competent authority or organization;
+ Personal documents self-created with confirmation and seal from a competent authority or organization.
Furthermore, under Article 22 ofDecree 23/2015/ND-CP, there are cases where trực tiếp bóng đá việt nam hôm nay original documents cannot be used as a basis for authentication of copies, including:
+ Originals that have been erased, edited, or contain unlawful content: Originals should not be illegally altered or modified.
+ Originals that are damaged, worn, or whose content cannot be identified: Originals must be in good condition and undamaged to ensure accuracy.
+ Originals stamped as confidential by a competent authority or not stamped but explicitly stated as not to be copied: Originals must maintain their confidentiality seal (if any) and should not be altered or copied when prohibited.
+ Originals containing illegal, socially unethical content; propagating, inciting war or against trực tiếp bóng đá việt nam hôm nay policies of trực tiếp bóng đá việt nam hôm nay Socialist Republic of Vietnam; distorting national history; insulting trực tiếp bóng đá việt nam hôm nay honor, dignity, and reputation of individuals or organizations; infringing on citizens' rights: Originals must not contain information violating laws or social ethics.
+ Originals issued by competent foreign authorities, notarized or certified that have not been consularly legalized: If originals do not comply with consular legalization regulations, they cannot be used for authentication of copies.
+ Personal documents self-created without confirmation and seal from a competent authority or organization: For self-created documents, confirmation and seal from a competent authority or organization are required to be used as a basis for authentication.
Moreover, according toOfficial Dispatch 9639/BCT-PC of 2016of trực tiếp bóng đá việt nam hôm nay Ministry of Industry and Trade, VAT invoices are not among trực tiếp bóng đá việt nam hôm nay documents permitted for authentication as per Article 18 ofDecree 23/2015/ND-CP.
Based on trực tiếp bóng đá việt nam hôm nay above provisions, trực tiếp bóng đá việt nam hôm nay authentication of a copy from trực tiếp bóng đá việt nam hôm nay original is trực tiếp bóng đá việt nam hôm nay authentication of documents issued initially, reissued, or upon re-registration by a competent authority or organization. If it is a document personally created, it must have confirmation and seal from a competent authority or organization.
Therefore, VAT invoices do not meet trực tiếp bóng đá việt nam hôm nay above conditions and thus cannot be authenticated from trực tiếp bóng đá việt nam hôm nay original.