What is an authority-ordered printed invoice in Vietnam? How to store xem bóng đá trực tiếp nhà cái retain it?
What is an authority-ordered printed invoice in Vietnam?
Based on Clause 3, Article 3 ofDecree 123/2020/ND-CPprovided as follows:
Explanation of terms
In this Decree, the following terms are understood as follows:
1. Invoice is an accounting document created by organizations, individuals selling goods, providing services, xem bóng đá trực tiếp nhà cái recording information about the sale of goods, provision of services. The invoice can be presented in the form of an e-invoice or an authority-ordered printed invoice.
2. E-invoice is an invoice with or without the tax authority's code presented in electronic data form created by organizations, individuals selling goods, providing services via electronic means to record information about the sale of goods, provision of services in accordance with the law on accounting xem bóng đá trực tiếp nhà cái tax, including cases where the invoice is generated from a cash register connected to transfer electronic data to the tax authority. Specifically:
a) E-invoice with the tax authority's code is an e-invoice to which the tax authority grants a code before the organization, individual selling goods, providing services sends to the buyer.
The tax authority's code on the e-invoice includes a transaction number, a unique series of numbers created by the tax authority's system, xem bóng đá trực tiếp nhà cái a character string encoded by the tax authority based on the seller's information on the invoice.
b) E-invoice without the tax authority's code is an e-invoice by which the organization selling goods, providing services sends to the buyer without the tax authority's code.
3. An authority-ordered printed invoice is an invoice in paper form printed by the tax authority to be sold to organizations, individuals eligible to purchase invoices from the tax authority as prescribed in Article 23 of this Decree for use in the sale of goods, provision of services.
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Thus,according to the above provision, an authority-ordered printed invoice is an invoice in paper form printed by the tax authority to be sold to organizations xem bóng đá trực tiếp nhà cái individuals.
*Note:These organizations xem bóng đá trực tiếp nhà cái individuals must be eligible to purchase invoices from the tax authority.
What is an authority-ordered printed invoice in Vietnam? How to store xem bóng đá trực tiếp nhà cái retain it? (Image from the Internet)
How to store xem bóng đá trực tiếp nhà cái retain authority-ordered printed invoices in Vietnam?
Based on Clause 3, Article 6 ofDecree 123/2020/ND-CPprovided as follows:
Storage xem bóng đá trực tiếp nhà cái retention of invoices xem bóng đá trực tiếp nhà cái documents
1. Invoices xem bóng đá trực tiếp nhà cái documents are preserved xem bóng đá trực tiếp nhà cái stored to ensure:
a) Safety, security, integrity, xem bóng đá trực tiếp nhà cái completeness, not being altered or distorted during the storage period;
b) Storing properly xem bóng đá trực tiếp nhà cái timely according to the law on accounting regulations.
2. E-invoices, electronic documents are preserved xem bóng đá trực tiếp nhà cái stored by electronic means. Agencies, organizations, xem bóng đá trực tiếp nhà cái individuals have the right to choose xem bóng đá trực tiếp nhà cái apply methods to store xem bóng đá trực tiếp nhà cái retain e-invoices, electronic documents suitable to their operational characteristics xem bóng đá trực tiếp nhà cái technological capacity. E-invoices, electronic documents must be ready for printing or retrieval upon request.
3. authority-ordered printed invoices, pre-printed documents, self-printed documents must be preserved, stored according to the following requirements:
a) Invoices xem bóng đá trực tiếp nhà cái documents that have not been used must be stored xem bóng đá trực tiếp nhà cái retained in warehouses according to the preservation policies for valuable documents.
b) Invoices xem bóng đá trực tiếp nhà cái documents that have been used in accounting units must be stored according to the Storage xem bóng đá trực tiếp nhà cái retention regulations for accounting documents.
c) Invoices xem bóng đá trực tiếp nhà cái documents that have been used in organizations, household businesses, xem bóng đá trực tiếp nhà cái individuals that are not accounting units must be stored xem bóng đá trực tiếp nhà cái retained as private assets of those organizations, household businesses, xem bóng đá trực tiếp nhà cái individuals.
Thus,according to the above provision, the storage xem bóng đá trực tiếp nhà cái retention of authority-ordered printed invoices must ensure the following requirements:
[1]Unused authority-ordered printed invoices must be stored xem bóng đá trực tiếp nhà cái retained in warehouses according to the preservation policies for valuable documents.
[2]Used authority-ordered printed invoices in accounting units must be stored according to the storage xem bóng đá trực tiếp nhà cái retention regulations for accounting documents.
[3]Used authority-ordered printed invoices in organizations, household businesses, xem bóng đá trực tiếp nhà cái individuals that are not accounting units must be stored xem bóng đá trực tiếp nhà cái retained as private assets of those organizations, household businesses, xem bóng đá trực tiếp nhà cái individuals.
How to destroy authority-ordered printed invoices in Vietnam?
Based on Clause 11, Article 3 ofDecree 123/2020/ND-CPprovided as follows:
Explanation of terms
In this Decree, the following terms are understood as follows:
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11. Destroying invoices xem bóng đá trực tiếp nhà cái documents:
a) Destroying e-invoices xem bóng đá trực tiếp nhà cái electronic documents is a method to make e-invoices xem bóng đá trực tiếp nhà cái electronic documents no longer exist on the information system, making it impossible to access xem bóng đá trực tiếp nhà cái refer to the information contained in the e-invoices xem bóng đá trực tiếp nhà cái electronic documents.
b) Destroying authority-ordered printed invoices, destroying pre-printed or self-printed documents is the use of measures such as burning, cutting, shredding, or other destruction methods to ensure that the invoices xem bóng đá trực tiếp nhà cái documents cannot be reused for information xem bóng đá trực tiếp nhà cái data on them.
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Thus, according to the above provision, destroying authority-ordered printed invoices is understood as using measures such as burning, cutting, shredding, or other destruction methods to ensure that the invoices xem bóng đá trực tiếp nhà cái documents cannot be reused for the information xem bóng đá trực tiếp nhà cái data on them.
