What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-records in tax administration in Vietnam?
What are regulations on storage of e-records in tax administration in Vietnam?
Based on Clause 2, Article 6 ofDecree 123/2020/ND-CPstipulates as follows:
Storage and retention of invoices and records
1. Invoices and records are stored and retained ensuring:
a) Safety, security, integrity, completeness, and no alteration or distortion throughout xoilac tv trực tiếp bóng đá hôm nay storage period;
b) Storage in accordance with xoilac tv trực tiếp bóng đá hôm nay legally prescribed duration according to accounting laws.
2. E-invoices and e-records are stored and retained by e-means. Agencies, organizations, and individuals have xoilac tv trực tiếp bóng đá hôm nay right to choose and apply appropriate methods of preserving and storing e-invoices and e-records in accordance with their operational characteristics and technology application capabilities. e-invoices and e-records must be readily printable or accessible upon request.
3. Invoices printed by tax authorities, printed records, and self-printed records must be stored and retained in accordance with xoilac tv trực tiếp bóng đá hôm nay following requirements:
a) Unissued invoices and records must be stored and preserved in a warehouse in accordance with xoilac tv trực tiếp bóng đá hôm nay policies for storing valuable records.
b) Issued invoices and records at accounting units should be stored in accordance with xoilac tv trực tiếp bóng đá hôm nay policies for storing accounting records.
c) Issued invoices and records at organizations, households, and individuals who are not accounting units should be stored and preserved as their private property.
Thus,according to xoilac tv trực tiếp bóng đá hôm nay above regulations, e-records in tax administration are preserved by e-means.
*Note:Agencies, organizations, and individuals have xoilac tv trực tiếp bóng đá hôm nay right to choose and apply appropriate methods of preserving and storing e-invoices and e-records in accordance with their operational characteristics and technology application capabilities.
What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-records in tax administration? (Image from Internet)
Are e-records required to be legal when converted to paper invoices in Vietnam?
According to Article 7 ofDecree 123/2020/ND-CPstipulates as follows:
Conversion of e-invoices and e-records to paper invoices and records
1. Legal e-invoices and e-records can be converted to paper invoices and records when necessary for economic, financial, or tax administration purposes, auditing, inspection, investigation, and according to xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay laws on inspection, auditing, and investigation.
2. xoilac tv trực tiếp bóng đá hôm nay conversion from e-invoices and e-records to paper invoices and records must ensure xoilac tv trực tiếp bóng đá hôm nay accuracy between xoilac tv trực tiếp bóng đá hôm nay contents of xoilac tv trực tiếp bóng đá hôm nay e-invoices and e-records and xoilac tv trực tiếp bóng đá hôm nay paper invoices and records after conversion.
3. e-invoices and e-records converted to paper invoices and records are only valid for record-keeping, tracking according to xoilac tv trực tiếp bóng đá hôm nay laws on accounting, laws on e-transactions, and are not valid for transactions or payments, except for invoices generated from cash registers connected to e-data transfer systems with tax authorities as prescribed in this Decree.
Legal e-records can be converted to paper invoices and records when necessary for economic, financial, or tax administration purposes, auditing, inspection, investigation, and according to xoilac tv trực tiếp bóng đá hôm nay laws on auditing, inspection, and investigation.
Thus,according to xoilac tv trực tiếp bóng đá hôm nay above regulations, e-records must ensure legality when converted to paper invoices.
What is xoilac tv trực tiếp bóng đá hôm nay destruction of e-records in tax administration in Vietnam?
First, according to Article 94 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulates regarding e-records as follows:
- e-records include types of vouchers and receipts expressed in e-data format issued by tax administration agencies or organizations responsible for tax deduction to taxpayers through e-means when performing tax procedures or other payments to xoilac tv trực tiếp bóng đá hôm nay state budget and other types of e-vouchers and receipts.
- xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam prescribes xoilac tv trực tiếp bóng đá hôm nay details of e-records mentioned in this Article and xoilac tv trực tiếp bóng đá hôm nay management and use of e-records.
Additionally, Clause 11, Article 3 ofDecree 123/2020/ND-CPprescribes xoilac tv trực tiếp bóng đá hôm nay destruction of invoices and records as follows:
- Destruction of e-invoices and e-records is a method to ensure that e-invoices and e-records no longer exist in xoilac tv trực tiếp bóng đá hôm nay information system and cannot be accessed or referenced.
- Destruction of printed invoices by tax authorities, destruction of printed and self-printed records means using methods such as burning, cutting, tearing into small pieces, or other demolition methods to ensure that xoilac tv trực tiếp bóng đá hôm nay destroyed invoice or record information and data cannot be reused.
Thus,according to xoilac tv trực tiếp bóng đá hôm nay above regulations, xoilac tv trực tiếp bóng đá hôm nay destruction of e-records in tax administration involves methods to ensure that e-records no longer exist in xoilac tv trực tiếp bóng đá hôm nay information system, and cannot be accessed or referenced.
