What is trực tiếp bóng đá việt nam hôm nay guidance on registering for trực tiếp bóng đá việt nam hôm nay use of e-invoices for selling public assets in Vietnam in 2025?

What is trực tiếp bóng đá việt nam hôm nay guidance on registering for trực tiếp bóng đá việt nam hôm nay use of e-invoices for selling public assets in Vietnamin 2025?

Based onCông văn 14590/BTC-QLCS năm 2024 hướng dẫnfrom trực tiếp bóng đá việt nam hôm nay Ministry of Finance regarding trực tiếp bóng đá việt nam hôm nay registration for trực tiếp bóng đá việt nam hôm nay use of e-invoices for selling public assets and trực tiếp bóng đá việt nam hôm nay destruction of unused paper public asset sale invoices, trực tiếp bóng đá việt nam hôm nay registration process is as follows:

(1)Agencies, organizations, and units using public assets (hereinafter referred to as units) that have not been issued a Tax Identification Number should contact trực tiếp bóng đá việt nam hôm nay provincial tax authority (where trực tiếp bóng đá việt nam hôm nay headquarters is located) to obtain a Tax Identification Number.

(2)trực tiếp bóng đá việt nam hôm nay registration for new use, changes in trực tiếp bóng đá việt nam hôm nay registered content, and use of invoices for selling public assets on trực tiếp bóng đá việt nam hôm nay General Department of Taxation's e-portal "https://hoadondientu.gdt.gov.vn" shall follow trực tiếp bóng đá việt nam hôm nay provisions ofNghị định 123/2020/NĐ-CP. To register for trực tiếp bóng đá việt nam hôm nay use of e-invoices for Selling Public Assets, trực tiếp bóng đá việt nam hôm nay registering unit must have a digital certificate.

(3)Before January 31, 2025, ministries, central, and local authorities shall compile trực tiếp bóng đá việt nam hôm nay list for registering trực tiếp bóng đá việt nam hôm nay use of Sale Invoices for Public Assets on trực tiếp bóng đá việt nam hôm nay General Department of Taxation's e-invoice portal. To be specific:

- Step 1:trực tiếp bóng đá việt nam hôm nay finance departments of ministries, equivalent agencies, agencies under trực tiếp bóng đá việt nam hôm nay Government of Vietnam, and other central agencies compile lists of units registering for services within their management scope; Finance Departments of provinces, centrally-run cities compile lists of units registering for services under local management.

- Step 2:Send trực tiếp bóng đá việt nam hôm nay registration list to trực tiếp bóng đá việt nam hôm nay provincial tax authority (where trực tiếp bóng đá việt nam hôm nay asset-using unit is headquartered). trực tiếp bóng đá việt nam hôm nay information sent to trực tiếp bóng đá việt nam hôm nay tax authority includes: (i) Unit name; (ii) Tax Identification Number; (iii) Budget relation code.

+ Units currently using e-invoice services do not need to re-register. They should update their registration to add "Sale Invoices for Public Assets" as required.

+ After March 31, 2025, ministries, central, and local authorities that have not sent trực tiếp bóng đá việt nam hôm nay registration list as directed above must allow units to independently proceed as described in point (2).

(4)People's Committees of provinces, centrally-run cities shall direct trực tiếp bóng đá việt nam hôm nay Finance Departments:

- Destroy unused paper Sale Invoices for Public Assets remaining as of December 31, 2024; execution deadline: before January 31, 2025.

- trực tiếp bóng đá việt nam hôm nay destruction of paper Sale Invoices for Public Assets follows trực tiếp bóng đá việt nam hôm nay procedures stipulated in Article 27 ofDecree 123/2020/ND-CP.

- Notify trực tiếp bóng đá việt nam hôm nay results of invoice destruction to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (Department of Public Asset Management) within 5 working days from trực tiếp bóng đá việt nam hôm nay date of invoice destruction.

- Report on trực tiếp bóng đá việt nam hôm nay management and use status of Sale Invoices for Public Assets until December 31, 2024, to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (Department of Public Asset Management) before January 31, 2025.

What is trực tiếp bóng đá việt nam hôm nay guidance on registering for trực tiếp bóng đá việt nam hôm nay use of e-invoices for selling public assets in Vietnam in 2025?(Image from Internet)

Which public assets doese-invoices in sale and transfer apply toin Vietnam?

Based on Clause 1, Article 95 ofDecree 151/2017/ND-CP, amended by Clause 60, Article 1 ofDecree 114/2024/ND-CP, regulates types of public assets using e-invoices in sale and transfer:

- Public assets in agencies, organizations, and units (including state-owned housing).

- Infrastructure assets invested and managed by trực tiếp bóng đá việt nam hôm nay State (including cases of sale, transfer of fee collection rights for State-invested, managed infrastructure assets, transfer of rights to exploit those assets).

- Public assets allocated to enterprises by trực tiếp bóng đá việt nam hôm nay State not calculated as state capital within trực tiếp bóng đá việt nam hôm nay enterprise.

- Assets of projects using state capital.

- Assets established under public ownership.

- Public assets revoked as per decisions from competent agencies or individuals.

- Materials and equipment retrieved from maintenance, repair, disposal of public assets.

What is trực tiếp bóng đá việt nam hôm nay current form of e-invoices for selling public assets in Vietnam?

Based on point a, Clause 2, Article 95 ofDecree 151/2017/ND-CP, amended by Clause 60, Article 1 ofDecree 114/2024/ND-CP, trực tiếp bóng đá việt nam hôm nay form for public asset sale invoices is as follows:

Public Asset Sale Invoice

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2. e-Sale Invoices for Public Assets:

a) trực tiếp bóng đá việt nam hôm nay form for e-public asset sale invoices follows Form 08/TSC-HD issued with this Decree.

b) Agencies tasked with organizing trực tiếp bóng đá việt nam hôm nay handling of public assets issue e-invoices through service providers of e-invoices (for agencies as VAT taxpayers with a tax code) or through trực tiếp bóng đá việt nam hôm nay General Department of Taxation's e-portal (for non-VAT taxpayer agencies with a tax code) as stipulated in trực tiếp bóng đá việt nam hôm nay Government of Vietnam's regulations on invoices, documents for buyers when selling, transferring types of public assets specified in this Article's Clause 1. Agencies handling public assets prepare sales invoices with trực tiếp bóng đá việt nam hôm nay tax authority's code following regulations applicable to non-business organizations with sales transactions; no payment is required for using e-invoice services.

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Thus, trực tiếp bóng đá việt nam hôm nay e-sale invoice form for public assets is Form 08/TSC-HD issued withDecree 114/2024/ND-CP.

Form 08/TSC-HD is as follows:

Tải vềForm 08/TSC-HD: e-invoice for selling public assets