When are enterprises exempted from issuing bóng đá hôm nay trực tiếp when selling goods in Vietnam?
When areenterprises exempted from issuinginvoices when selling goods in Vietnam?
Pursuant to Clause 1, Article 90 of theLaw on Tax Administration 2019, it is stipulated as follows:
Principles for creating, managing, and using electronic bóng đá hôm nay trực tiếp
- When selling goods and providing services, the seller must issue an electronic invoice to deliver to the buyer according to the standard data format and must record all contents as prescribed by tax legislation and accounting legislation, regardless of the value of each sale of goods or service provision.
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In addition, Clause 1, Article 4 ofDecree 123/2020/ND-CPguides the principles for creating, managing, and using bóng đá hôm nay trực tiếp, records as follows:
Principles for creating, managing, and using bóng đá hôm nay trực tiếp, records
- When selling goods and providing services, the seller must issue an invoice to deliver to the buyer (including promotional goods and services, advertising, samples; goods and services given, offered, exchanged, paid in lieu of wages, for internal consumption (except for internally rotated goods for further production); goods exported under loan, borrow or return goods) and must record all contents as prescribed in Article 10 of this Decree. In the case of using electronic bóng đá hôm nay trực tiếp, they must follow the standard data format of the tax authorities as prescribed in Article 12 of this Decree.
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Thus, it can be seen that the case where enterprises are not required to issue bóng đá hôm nay trực tiếp when selling goods is in the case of internally rotated goods for the continuation of the production process.
Internally rotated goods can be understood as goods exported for internal warehousing, exported materials, semi-finished products to continue the production process within a manufacturing establishment, business/goods, and services provided by the enterprise for business operation purposes.
When are businesses exempted from issuing bóng đá hôm nay trực tiếp when selling goods in Vietnam?(Image from the Internet)
What types of bóng đá hôm nay trực tiếp are available in Vietnam?
According to Article 8 ofDecree 123/2020/ND-CP, the current types of bóng đá hôm nay trực tiếp are:
(1) Value-added bóng đá hôm nay trực tiếp are bóng đá hôm nay trực tiếp for organizations that declare VAT under the deduction method, used for activities such as:
- Selling goods, providing services domestically;
- International transportation activities;
- Exporting into non-tariff zones and cases considered as exports;
- Exporting goods, providing services abroad.
(2) Sales bóng đá hôm nay trực tiếp are bóng đá hôm nay trực tiếp for organizations and individuals such as:
- Organizations or individuals that declare and calculate VAT by the direct method for activities such as:
+ Selling goods, providing services domestically;
+ International transportation activities;
+ Exporting into non-tariff zones and cases considered as exports;
+ Exporting goods, providing services abroad.
- Organizations or individuals in non-tariff zones when selling goods, providing services domestically and when selling, supplying services among organizations, individuals in non-tariff zones with each other, exporting goods, providing services abroad, with the invoice clearly stating “For organizations and individuals in non-tariff zones”.
(3) Electronic bóng đá hôm nay trực tiếp for selling public assets are used when selling the following assets:
- Public assets at agencies, organizations, units (including state-owned housing);
- Infrastructure assets;
- Public assets managed by the State without being counted as capital at the enterprise;
- Assets of projects using state capital;
- Assets of which ownership is established for the entire people;
- Public assets recovered by decision of competent authorities;
- Materials, supplies recovered from the disposal of public assets.
(4) Electronic bóng đá hôm nay trực tiếp for selling national reserve goodsare used when agencies or units within the state reserve system sell national reserve goods according to the law.
(5) Other types of bóng đá hôm nay trực tiếp, including:
- Stamps, tickets, cards with form and content prescribed inNghị định 123/2020/NĐ-CP;
- Air freight charge receipts; international transportation charges; bank service charges except as specified in point a of this clause with forms and contents issued in accordance with international practice and related legal regulations.
(6) records printed, issued, used, and managed like bóng đá hôm nay trực tiếpinclude warehouse release vouchers for internal transportation, warehouse release vouchers for consignments to agents.
What acts are prohibited related to bóng đá hôm nay trực tiếp and records in Vietnam?
According to Article 5 ofDecree 123/2020/ND-CP, acts prohibited related to bóng đá hôm nay trực tiếp and records include the following:
- For tax officials
+ Causing trouble or difficulty for organizations and individuals coming to purchase bóng đá hôm nay trực tiếp, records;
+ Engaging in acts of covering up, colluding with organizations or individuals to use illegal bóng đá hôm nay trực tiếp, records;
+ Accepting bribes during invoice inspections.
- For organizations and individuals selling, supplying goods and services, organizations and individuals with rights and obligations related
+ Engaging in fraudulent activities such as using illegal bóng đá hôm nay trực tiếp, illegally using bóng đá hôm nay trực tiếp;
+ Obstructing tax officials from performing their duties, specifically any act that causes harm to the health or dignity of tax officials during invoice inspections;
+ Unauthorized access, alteration, destruction of information systems on bóng đá hôm nay trực tiếp, records;
+ Offering bribes or committing other acts related to bóng đá hôm nay trực tiếp, records for illicit gain.
