What is lịch trực tiếp bóng đá hôm nay deployment roadmap for lịch trực tiếp bóng đá hôm nay e-invoice administration system by tax authorities in Vietnam?
What is lịch trực tiếp bóng đá hôm nay deployment roadmap for lịch trực tiếp bóng đá hôm nay e-invoice administration system by tax authorities in Vietnam?
Based on Clause 5, Article 11 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay deployment roadmap for lịch trực tiếp bóng đá hôm nay e-invoice administration system by tax authorities is as follows:
- lịch trực tiếp bóng đá hôm nay General Department of Taxation is responsible for investing in upgrading lịch trực tiếp bóng đá hôm nay technical infrastructure of lịch trực tiếp bóng đá hôm nay e-invoice system to be ready to receive proposals and connect with all organizations providing e-invoice services that meet all lịch trực tiếp bóng đá hôm nay criteria stipulated in Clause 2, Article 10 ofCircular 78/2021/TT-BTCfrom July 1, 2022.
- For organizations, individuals wishing to deploy e-invoices before July 1, 2022, lịch trực tiếp bóng đá hôm nay General Department of Taxation is responsible for utilizing all available information technology infrastructure resources to implement.
Organizations with lịch trực tiếp bóng đá hôm nay capability are encouraged to participate in providing lịch trực tiếp bóng đá hôm nay service of receiving, transmitting, and storing e-invoice data with tax authorities.
- lịch trực tiếp bóng đá hôm nay General Department of Taxation is responsible for announcing lịch trực tiếp bóng đá hôm nay roadmap, and criteria for selecting service providers of e-invoices that connect with tax authorities to ensure transparency and publicness.
In cases where lịch trực tiếp bóng đá hôm nay number of organizations meeting all lịch trực tiếp bóng đá hôm nay criteria set in Clause 2, Article 10 ofCircular 78/2021/TT-BTCand requesting connection with tax authorities exceeds lịch trực tiếp bóng đá hôm nay system's capacity, lịch trực tiếp bóng đá hôm nay General Department of Taxation will select organizations with a large customer base using e-invoice services as of August 31, 2021 (according to tax authority administration information) to enter into contracts to provide lịch trực tiếp bóng đá hôm nay service of receiving, transmitting and storing e-invoice data as stipulated in Clause 3, Article 10 ofCircular 78/2021/TT-BTC.
What is lịch trực tiếp bóng đá hôm nay deployment roadmap for lịch trực tiếp bóng đá hôm nay e-invoice administration system by tax authorities in Vietnam? (Image from Internet)
Whatis lịch trực tiếp bóng đá hôm nay tax authority’s authentication code on e-invoices in Vietnam?
Based on Clause 2, Article 3 ofDecree 123/2020/ND-CP, it is regulated as follows:
Terminology Explanation
In this Decree, lịch trực tiếp bóng đá hôm nay following terms are understood as follows:
1. An invoice is an accounting document created by an organization or individual selling goods or providing services, recording information about lịch trực tiếp bóng đá hôm nay sale of goods or provision of services. lịch trực tiếp bóng đá hôm nay invoice is expressed in lịch trực tiếp bóng đá hôm nay form of an e-invoice or an invoice printed by lịch trực tiếp bóng đá hôm nay tax authority.
2. An e-invoice is one with or without a tax authority’s authentication code, expressed in e-data created by lịch trực tiếp bóng đá hôm nay selling organization or individual to record information about lịch trực tiếp bóng đá hôm nay sale of goods or provision of services according to lịch trực tiếp bóng đá hôm nay legal provisions on accounting and taxation, including cases where lịch trực tiếp bóng đá hôm nay invoice is generated from a cash register with data e-connection to lịch trực tiếp bóng đá hôm nay tax authority, in which:
a) An e-invoice with a tax authority’s authentication code is an invoice that receives a code from lịch trực tiếp bóng đá hôm nay tax authority before lịch trực tiếp bóng đá hôm nay selling organization or individual sends it to lịch trực tiếp bóng đá hôm nay buyer.
lịch trực tiếp bóng đá hôm nay tax authority’s authentication code on lịch trực tiếp bóng đá hôm nay e-invoice includes a transaction number, which is a unique sequence of numbers created by lịch trực tiếp bóng đá hôm nay tax authority's system, and a character string encoded by lịch trực tiếp bóng đá hôm nay tax authority based on lịch trực tiếp bóng đá hôm nay information made by lịch trực tiếp bóng đá hôm nay seller on lịch trực tiếp bóng đá hôm nay invoice.
b) An e-invoice without a tax authority’s authentication code is an invoice sent by lịch trực tiếp bóng đá hôm nay selling organization or individual to lịch trực tiếp bóng đá hôm nay buyer without lịch trực tiếp bóng đá hôm nay tax authority's code.
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Thus, according to lịch trực tiếp bóng đá hôm nay above regulation, lịch trực tiếp bóng đá hôm nay tax authority’s authentication code on e-invoices includes a transaction number, which is a unique sequence of numbers created by lịch trực tiếp bóng đá hôm nay tax authority's system, and a character string encoded by lịch trực tiếp bóng đá hôm nay tax authority based on lịch trực tiếp bóng đá hôm nay information created by lịch trực tiếp bóng đá hôm nay seller on lịch trực tiếp bóng đá hôm nay invoice.
What are regulations on storage of invoices in Vietnam?
Pursuant to Article 6 ofDecree 123/2020/ND-CP, it is regulated as follows:
Storage and retention of invoices, records
1. Invoices and records are stored and retained ensuring:
a) Safety, confidentiality, integrity, completeness, non-alteration, non-misrepresentation during lịch trực tiếp bóng đá hôm nay retention period;
b) retention for lịch trực tiếp bóng đá hôm nay correct and full duration as prescribed by lịch trực tiếp bóng đá hôm nay accounting law.
2. e-invoices, e-records are stored and retained by e-means. Agencies, organizations, and individuals have lịch trực tiếp bóng đá hôm nay right to choose and apply forms of storage and retention of e-invoices and e-records suitable to their operational characteristics and technology application capacity. e-invoices, e-records must be ready to print on paper or retrievable when required.
3. Invoices printed by tax authorities, printed records, self-printed records must be stored and retained according to lịch trực tiếp bóng đá hôm nay following requirements:
a) Unissued invoices and records are retained and stored in accordance with lịch trực tiếp bóng đá hôm nay retention policy of records with value.
b) Issued invoices and records in accounting units are retained according to lịch trực tiếp bóng đá hôm nay retention, storage provisions of accounting records.
c) Issued invoices and records in organizations, households, and individuals not being accounting units are retained and stored as their personal assets.
Therefore, according to lịch trực tiếp bóng đá hôm nay above regulation, e-invoices are stored through e-means.
Additionally, authorities, organizations, and individuals have lịch trực tiếp bóng đá hôm nay right to choose and apply methods of preserving and storing e-invoices and e-records that are appropriate for their operational characteristics and technological application capabilities.
