What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-invoices? What are regulations on destroying tax authority-ordered printed invoices in Vietnam?

What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-invoices in Vietnam?

Based on Clause 12, Article 3 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay regulations are as follows:

Definition of terms

In this Decree, xoilac tv trực tiếp bóng đá hôm nay following terms are understood as follows:

...

10. Cancellation of invoices and documents means making these invoices and documents unusable.

11. Destruction of invoices and documents:

a) Destruction of e-invoices and documents is a measure to make e-invoices and e-documents no longer exist on xoilac tv trực tiếp bóng đá hôm nay information system, inaccessible, and unrecoverable.

b) Destruction of invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax authority, destruction of self-printed invoices, involves measures like burning, cutting, shredding, or other destruction forms ensuring that xoilac tv trực tiếp bóng đá hôm nay invoices, documents cannot be reused.

12. xoilac tv trực tiếp bóng đá hôm nay organization providing e-invoice services is an organization providing solutions in generating, transmitting, receiving, storing, processing xoilac tv trực tiếp bóng đá hôm nay data of e-invoices with or without tax authority codes. This includes providing solutions to sellers and buyers; connecting, transmitting, and storing e-invoice data with xoilac tv trực tiếp bóng đá hôm nay tax authority.

Thus, it can be seen that xoilac tv trực tiếp bóng đá hôm nay destruction of e-invoices means making these e-invoices no longer exist and unusable in xoilac tv trực tiếp bóng đá hôm nay information system.

What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-invoices? What are regulations on destroying tax authority-ordered printed invoices in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

What are xoilac tv trực tiếp bóng đá hôm nay regulations regarding xoilac tv trực tiếp bóng đá hôm nay destruction of tax authority-ordered printed invoices in Vietnam?

Based on Article 27 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay regulations are as follows:

- Enterprises, economic organizations, households, and individual businesses with invoices that are no longer in use must destroy these invoices. xoilac tv trực tiếp bóng đá hôm nay deadline for destroying invoices is no later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of notification to xoilac tv trực tiếp bóng đá hôm nay tax authority. If xoilac tv trực tiếp bóng đá hôm nay tax authority notifies that xoilac tv trực tiếp bóng đá hôm nay invoice is no longer valid (except in cases of enforcement of tax debt), xoilac tv trực tiếp bóng đá hôm nay businesses must destroy xoilac tv trực tiếp bóng đá hôm nay invoices, and xoilac tv trực tiếp bóng đá hôm nay deadline for destruction is no later than 10 days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay tax authority announces xoilac tv trực tiếp bóng đá hôm nay invalidity or from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay lost invoice is found.

Additionally, invoices that have already been issued by accounting units are destroyed according to accounting laws.

Unissued invoices that are evidence in legal cases are not destroyed and are handled according to xoilac tv trực tiếp bóng đá hôm nay law.

- xoilac tv trực tiếp bóng đá hôm nay destruction of invoices by enterprises, economic organizations, households, individual businesses is done as follows:

+ A list of invoices to be destroyed must be made by enterprises, economic organizations, households, and individual businesses.

+ Enterprises, economic organizations must establish an Invoice Destruction Council, including representatives from xoilac tv trực tiếp bóng đá hôm nay leadership and xoilac tv trực tiếp bóng đá hôm nay accounting department. Households, individual businesses are not required to set up a council when destroying invoices.

+ Members of xoilac tv trực tiếp bóng đá hôm nay Invoice Destruction Council must sign xoilac tv trực tiếp bóng đá hôm nay destruction report and are legally responsible for any errors.

Moreover, xoilac tv trực tiếp bóng đá hôm nay invoice destruction dossier includes:

- Decision to establish xoilac tv trực tiếp bóng đá hôm nay Invoice Destruction Council, except for households and individual businesses;

- Invoice inventory list for destruction detailing: Invoice name, invoice form symbol, invoice symbol, quantity of invoices destroyed (from number... to number... or detailing each invoice number if xoilac tv trực tiếp bóng đá hôm nay numbers are non-sequential);

- Invoice destruction report;

- Notification of invoice destruction results must include: type, symbol, number of invoices destroyed from number... to number, reason for destruction, date and time of destruction, destruction method according to Form 02/HUY-HDG Appendix IA issued with this Decree.

xoilac tv trực tiếp bóng đá hôm nay invoice destruction dossier is retained by xoilac tv trực tiếp bóng đá hôm nay enterprise, economic organization, household, individual business using xoilac tv trực tiếp bóng đá hôm nay invoices. Particularly, xoilac tv trực tiếp bóng đá hôm nay Notification of Destruction Results is made in two copies, one kept and one sent to xoilac tv trực tiếp bóng đá hôm nay direct managing tax agency within 5 days of invoice destruction.

• xoilac tv trực tiếp bóng đá hôm nay tax authority's invoice destruction is carried out as follows:

- xoilac tv trực tiếp bóng đá hôm nay Tax Authority destroys invoices printed by xoilac tv trực tiếp bóng đá hôm nay Tax Department that have been issued but not sold or not distributed, but will not be used further.

- xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation is responsible for prescribing xoilac tv trực tiếp bóng đá hôm nay destruction procedures for invoices printed by xoilac tv trực tiếp bóng đá hôm nay Tax Department.

Are cooperatives in areas with extremely disadvantaged areas in Vietnamexempt from service fees for e-invoices?

xoilac tv trực tiếp bóng đá hôm nay provision of e-invoice services is regulated in Article 14 ofDecree 123/2020/ND-CPas follows:

- Cases of using e-invoices with a tax code where service fees are not required within 12 months from xoilac tv trực tiếp bóng đá hôm nay start of using e-invoices include:

+ Small and medium-sized enterprises, cooperatives, households, and individual businesses in areas with difficult socio-economic conditions or those with extremely disadvantaged areas.

++ Areas with difficult socio-economic conditions or extremely disadvantaged areas are as listed in xoilac tv trực tiếp bóng đá hôm nay appendix of investment incentive areas attached to Decree 118/2015/ND-CP (replaced by xoilac tv trực tiếp bóng đá hôm nay list of investment incentive areas provided in Appendix III issued with [Decree 31/2021/ND-CP]([object%20Object])).

+ Other small and medium-sized enterprises as suggested by xoilac tv trực tiếp bóng đá hôm nay People's Committees of provinces and centrally-run cities, except for those operating in economic zones, industrial zones, and high-tech parks.

++ xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation performs or delegates to a service provider xoilac tv trực tiếp bóng đá hôm nay provision of e-invoices with a tax code free of charge for xoilac tv trực tiếp bóng đá hôm nay above-mentioned entities.

- Enterprises, economic organizations, households, and individual businesses not in xoilac tv trực tiếp bóng đá hôm nay cases stipulated in Clause 1, Article 14 ofDecree 123/2020/ND-CPusing e-invoices with or without tax codes through service providers must pay service fees as per xoilac tv trực tiếp bóng đá hôm nay contract signed between xoilac tv trực tiếp bóng đá hôm nay parties.

Thus, it can be seen that cooperatives in areas with extremely disadvantaged areas are among xoilac tv trực tiếp bóng đá hôm nay cases where service fees are not required for 12 months if these cooperatives use e-invoices with a tax code from xoilac tv trực tiếp bóng đá hôm nay start of using e-invoices, but they are not entirely exempt.