What is xem bóng đá trực tiếp vtv2 retail sales invoice template in Vietnam?
What is xem bóng đá trực tiếp vtv2 retail sales invoicetemplate in Vietnam?
A sales invoice is an indispensable part of business activities, especially for retail retains. A retail sales invoice template helps save time, allows easy customization, and enhances efficient management.
Currently, xem bóng đá trực tiếp vtv2 law does not specifically regulate xem bóng đá trực tiếp vtv2 format of retail sales invoices in Excel format. Therefore, individuals and organizations who are sellers can refer to xem bóng đá trực tiếp vtv2 retail sales invoice template below:
retail sales invoice Template...Download
What is xem bóng đá trực tiếp vtv2 retail sales invoice template in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
How to preserve and retaininvoices and records in Vietnam?
Pursuant to Article 6Decree 123/2020/ND-CP, regulations are as follows:
Storage and retention of Invoices and records
- Invoices and records must be stored and retained ensuring:
a) Safety, confidentiality, integrity, completeness, and no alteration or distortion throughout xem bóng đá trực tiếp vtv2 retention period;
b) Proper and full retention duration as stipulated by accounting laws.
- Electronic invoices and records are stored and retained through electronic means. Agencies, organizations, and individuals have xem bóng đá trực tiếp vtv2 right to select and apply forms of storage and retention of electronic invoices and records that suit their operational characteristics and technological capabilities. Electronic invoices and records must be ready for printing on paper or retrieval upon request.
- Invoices printed by tax authorities, invoices self-printed or placed for printing must be stored and retained according to xem bóng đá trực tiếp vtv2 following requirements:
a) Unissued invoices and records are stored and retained in a warehouse following xem bóng đá trực tiếp vtv2 record storage and retention policies for valuable records.
b) Invoices and records already issued within accounting units are retained according to xem bóng đá trực tiếp vtv2 regulations for retention and storage of accounting records.
c) Invoices and records already issued by organizations, households, and individuals that are not accounting units are retained and stored as xem bóng đá trực tiếp vtv2 private property of such organizations, households, and individuals.
Thus, xem bóng đá trực tiếp vtv2 storage and retention of invoices and records is carried out as follows:
- Invoices and records must be stored and retained ensuring:
+ Safety, confidentiality, integrity, completeness, and no alteration or distortion throughout xem bóng đá trực tiếp vtv2 retention period;
+ Proper and full retention duration as stipulated by accounting laws.
- Electronic invoices and records are stored and retained through electronic means. Agencies, organizations, and individuals have xem bóng đá trực tiếp vtv2 right to select and apply forms of storage and retention of electronic invoices and records that suit their operational characteristics and technological capabilities. Electronic invoices and records must be ready for printing on paper or retrieval upon request.
- Invoices printed by tax authorities, invoices self-printed or placed for printing must be stored and retained according to xem bóng đá trực tiếp vtv2 following requirements:
+ Unissued invoices and records are stored and retained in a warehouse following xem bóng đá trực tiếp vtv2 record storage and retention policies for valuable records.
+ Invoices and records already issued within accounting units are retained according to xem bóng đá trực tiếp vtv2 regulations for retention and storage of accounting records.
+ Invoices and records already issued by organizations, households, and individuals that are not accounting units are retained and stored as xem bóng đá trực tiếp vtv2 private property of such organizations, households, and individuals.
What are xem bóng đá trực tiếp vtv2 principles for issuance, management and use ofinvoices and records in Vietnam?
Pursuant to Article 4Decree 123/2020/ND-CP, xem bóng đá trực tiếp vtv2 principles for issuance, management and use of invoices and records are as follows:
(1)When selling goods or providing services, xem bóng đá trực tiếp vtv2 seller must issue an invoice to xem bóng đá trực tiếp vtv2 buyer (including cases where goods, services are used for promotion, advertising, as samples; goods, services are given, donated, exchanged, or used as payment in lieu of wages to employees, and for internal consumption (excluding internal transfers for continued production); goods are dispatched in forms of lending, borrowing, or return of goods) and must fully record xem bóng đá trực tiếp vtv2 contents as prescribed in Article 10Decree 123/2020/ND-CP. If using electronic invoices, they must follow xem bóng đá trực tiếp vtv2 standard data format of xem bóng đá trực tiếp vtv2 tax authority as regulated in Article 12Decree 123/2020/ND-CP.
(2)When withholding personal income tax, when collecting taxes, fees, and charges, xem bóng đá trực tiếp vtv2 tax withholding organization, xem bóng đá trực tiếp vtv2 fee and charge collection organization, xem bóng đá trực tiếp vtv2 tax collection organization must issue tax withholding statements, tax, fee, charge receipts to xem bóng đá trực tiếp vtv2 individuals whose income is subject to tax withholding, who pay taxes, fees, and charges and must fully record xem bóng đá trực tiếp vtv2 contents as prescribed in Article 32Decree 123/2020/ND-CP. If using electronic receipts, they must follow xem bóng đá trực tiếp vtv2 standard data format of xem bóng đá trực tiếp vtv2 tax authority. In xem bóng đá trực tiếp vtv2 case of individual authorization for tax finalization, no tax withholding statement is issued.
For individuals not signing a labor contract or signing a contract under three months, organizations, individuals paying xem bóng đá trực tiếp vtv2 income may choose to issue a tax withholding statement for each tax withholding or issue one tax withholding statement for multiple tax withholdings within one tax period.
For individuals signing labor contracts from three months or more, organizations, individuals paying xem bóng đá trực tiếp vtv2 income only issue one tax withholding statement in one tax period.
(3)Before using invoices and receipts, enterprises, economic organizations, other organizations, business households, individuals, tax, fee, and charge collection organizations must register with xem bóng đá trực tiếp vtv2 tax authority or notify xem bóng đá trực tiếp vtv2 issuance as prescribed in Articles 15, 34, and clause 1 Article 36Decree 123/2020/ND-CP.
For invoices and receipts printed by tax authorities, xem bóng đá trực tiếp vtv2 tax authority carries out xem bóng đá trực tiếp vtv2 issuance notification according to clause 3 Article 24 and clause 2 Article 36Decree 123/2020/ND-CP.
(4)Organizations, households, and individuals in business activities must report on xem bóng đá trực tiếp vtv2 use of invoices purchased from tax authorities, and report on xem bóng đá trực tiếp vtv2 use of receipts issued or self-printed, or purchased receipts from tax authorities according to Articles 29 and 38Decree 123/2020/ND-CP.
(5)xem bóng đá trực tiếp vtv2 registration, management, and use of electronic invoices and records must comply with xem bóng đá trực tiếp vtv2 laws on electronic transactions, accounting, tax, tax management, and xem bóng đá trực tiếp vtv2 regulations of this Decree.
(6)xem bóng đá trực tiếp vtv2 data of invoices and records when selling goods and providing services, xem bóng đá trực tiếp vtv2 data of records in xem bóng đá trực tiếp vtv2 implementation of tax payment, tax withholding, and payment of taxes, fees, and charges serve as a database for tax management and provide invoice and record information to related organizations and individuals.
(7)xem bóng đá trực tiếp vtv2 seller of goods and services being enterprises, economic organizations, or other organizations may delegate a third party to issue electronic invoices for xem bóng đá trực tiếp vtv2 sale of goods and services. Invoices authorized to a third party must still indicate xem bóng đá trực tiếp vtv2 selling entity's name as xem bóng đá trực tiếp vtv2 principal. Authorization must be in writing between xem bóng đá trực tiếp vtv2 delegating and xem bóng đá trực tiếp vtv2 delegated party, which fully includes information about xem bóng đá trực tiếp vtv2 authorized invoice (purpose of authorization; duration of authorization; method of invoice payment authorization) and notify xem bóng đá trực tiếp vtv2 tax authority when registering xem bóng đá trực tiếp vtv2 use of electronic invoices.
If an authorized invoice is an electronic invoice without a tax authority code, xem bóng đá trực tiếp vtv2 principal must transfer xem bóng đá trực tiếp vtv2 electronic invoice data to xem bóng đá trực tiếp vtv2 tax authority through a service provider. xem bóng đá trực tiếp vtv2 Ministry of Finance will provide specific guidance on this content.
(8)xem bóng đá trực tiếp vtv2 fee and charge collection organizations may authorize a third party to issue fee and charge receipts. Receipts authorized to a third party must still display xem bóng đá trực tiếp vtv2 name of xem bóng đá trực tiếp vtv2 fee and charge collection organization as xem bóng đá trực tiếp vtv2 principal. Authorization must be recorded in writing between xem bóng đá trực tiếp vtv2 delegating and xem bóng đá trực tiếp vtv2 delegated party, detailing all information about xem bóng đá trực tiếp vtv2 authorized receipt (purpose of authorization; duration of authorization; method of receipt payment authorization) and must notify xem bóng đá trực tiếp vtv2 tax authority when announcing xem bóng đá trực tiếp vtv2 issuance of receipts.