When is an e-invoice issued without trực tiếp bóng đá việt nam hôm nay a valid seller's digital signature in Vietnam?
When is an e-invoice issued without trực tiếp bóng đá việt nam hôm nay a valid seller's digital signature in Vietnam?
Based on Clause 7, Article 10 ofDecree 123/2020/ND-CPregarding trực tiếp bóng đá việt nam hôm nay contents of invoices:
Contents of an invoice
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7. Signatures of trực tiếp bóng đá việt nam hôm nay seller and buyer, specifically:
a) For invoices printed by trực tiếp bóng đá việt nam hôm nay tax authority, trực tiếp bóng đá việt nam hôm nay invoice must have trực tiếp bóng đá việt nam hôm nay seller's signature, trực tiếp bóng đá việt nam hôm nay seller's seal (if any), and trực tiếp bóng đá việt nam hôm nay buyer's signature (if any).
b) For e-invoices:
If trực tiếp bóng đá việt nam hôm nay seller is an enterprise or organization, trực tiếp bóng đá việt nam hôm nay digital signature of trực tiếp bóng đá việt nam hôm nay seller on trực tiếp bóng đá việt nam hôm nay invoice is trực tiếp bóng đá việt nam hôm nay digital signature of trực tiếp bóng đá việt nam hôm nay enterprise or organization; if trực tiếp bóng đá việt nam hôm nay seller is an individual, they should use trực tiếp bóng đá việt nam hôm nay digital signature of trực tiếp bóng đá việt nam hôm nay individual or an authorized person.
In case an e-invoice is not required to have trực tiếp bóng đá việt nam hôm nay digital signatures of trực tiếp bóng đá việt nam hôm nay seller and buyer, implementation is according to trực tiếp bóng đá việt nam hôm nay provisions of Clause 14 of this Article.
Thus, trực tiếp bóng đá việt nam hôm nay case where an e-invoice is not required to have trực tiếp bóng đá việt nam hôm nay seller's digital signature is specified in Clause 14, Article 10 ofDecree 123/2020/ND-CP, specifically:
(1) An e-invoice does not necessarily need trực tiếp bóng đá việt nam hôm nay buyer's e-signature (including cases of issuing e-invoices when selling goods, providing services to overseas customers).
+ If trực tiếp bóng đá việt nam hôm nay buyer is a business establishment and trực tiếp bóng đá việt nam hôm nay buyer and seller agree that trực tiếp bóng đá việt nam hôm nay buyer meets trực tiếp bóng đá việt nam hôm nay technical conditions to digitally sign trực tiếp bóng đá việt nam hôm nay e-invoice issued by trực tiếp bóng đá việt nam hôm nay seller, then trực tiếp bóng đá việt nam hôm nay e-invoice will have trực tiếp bóng đá việt nam hôm nay digital signatures of both trực tiếp bóng đá việt nam hôm nay seller and trực tiếp bóng đá việt nam hôm nay buyer as per their agreement.
(2) For e-invoices issued by trực tiếp bóng đá việt nam hôm nay tax authority for individual transactions, trực tiếp bóng đá việt nam hôm nay seller's and buyer's digital signatures are not required.
(3) For e-invoices for trực tiếp bóng đá việt nam hôm nay sale of gasoline to customers who are non-business individuals, there is no need for trực tiếp bóng đá việt nam hôm nay seller's digital signature, digital signature, or VAT rate criteria.
(4) For e-invoices such as stamps, tickets, cards, trực tiếp bóng đá việt nam hôm nay invoice does not necessarily need trực tiếp bóng đá việt nam hôm nay seller’s digital signature (except for stamps, tickets, cards that are e-invoices issued by trực tiếp bóng đá việt nam hôm nay tax authority with a code), buyer's information (name, address, tax code), tax amount, VAT rate.
+ In cases of e-stamps, tickets, or cards with pre-set face value, there is no need for unit of measurement, quantity, unit price criteria.
(5) For e-documents for air transport services issued via a website and e-commerce systems in accordance with international practices for non-business individual buyers identified as e-invoices, there is no need for invoice codes, invoice template codes, invoice sequence numbers, VAT rates, buyer's tax codes, address, or seller’s digital signature on trực tiếp bóng đá việt nam hôm nay invoice.
+ For business organizations or non-business organizations purchasing air transport services, e-documents for air transport services issued via a website and e-commerce systems in accordance with international practices to business organization individuals or non-business organization individuals are not recognized as e-invoices.
+ Airlines must issue e-invoices with full content as stipulated to trực tiếp bóng đá việt nam hôm nay organization having individuals using air transport services.
When is an e-invoice issued without trực tiếp bóng đá việt nam hôm nay a valid seller's digital signature in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
How to register for using digital certificates, mobile phone numbers for e-transactions in taxation in Vietnam?
Based on Clause 2, Article 7 ofCircular 19/2021/TT-BTCconcerning trực tiếp bóng đá việt nam hôm nay registration for using digital certificates, mobile phone numbers for e-transactions in taxation as follows:
- Taxpayers are allowed to register one or multiple digital certificates for performing e-tax transactions; they can use multiple digital certificates for a singular tax administrative procedure.
- Before using a digital certificate for performing e-tax transactions, taxpayers must register trực tiếp bóng đá việt nam hôm nay digital certificate with trực tiếp bóng đá việt nam hôm nay tax authority.
- For individuals mentioned at point a, Clause 1, Article 7 ofCircular 19/2021/TT-BTC, they can register a unique mobile phone number to receive authentication codes for e-transactions via “messages” for each e-transaction with trực tiếp bóng đá việt nam hôm nay tax authority.
- For taxpayers as stipulated at point b, Clause 1, Article 7 ofCircular 19/2021/TT-BTC, they can register a unique mobile phone number of an individual or an individual who is trực tiếp bóng đá việt nam hôm nay legal representative of trực tiếp bóng đá việt nam hôm nay organization to receive trực tiếp bóng đá việt nam hôm nay authentication code for e-transactions via “messages” when submitting trực tiếp bóng đá việt nam hôm nay first taxpayer registration electronically to trực tiếp bóng đá việt nam hôm nay tax authority.
When to submit e-tax dossiers and pay tax electronically in Vietnam?
Based on Clause 1, Article 8 ofCircular 19/2021/TT-BTCwhich provides trực tiếp bóng đá việt nam hôm nay following provisions:
How to determine trực tiếp bóng đá việt nam hôm nay timing for submitting e-tax returns, e-payments by taxpayers, and trực tiếp bóng đá việt nam hôm nay timing of tax authority notifications, decisions, and documents sent to taxpayers
1. Timing for submitting e-tax returns, e-tax payments
a) Taxpayers may perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days. trực tiếp bóng đá việt nam hôm nay taxpayer's submitting time is determined as trực tiếp bóng đá việt nam hôm nay same day if trực tiếp bóng đá việt nam hôm nay submission is successfully signed and sent from 00:00:00 to 23:59:59 on that day.
b) trực tiếp bóng đá việt nam hôm nay time of confirmation for submitting e-tax returns is determined as follows:
b.1) For e-taxpayer registration: is trực tiếp bóng đá việt nam hôm nay day trực tiếp bóng đá việt nam hôm nay tax authority's system receives trực tiếp bóng đá việt nam hôm nay file and is noted on trực tiếp bóng đá việt nam hôm nay e-taxpayer registration receipt notification sent to trực tiếp bóng đá việt nam hôm nay taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular).
b.2) For tax declaration dossiers (excluding tax declarations where tax authorities calculate tax, notify tax payment as regulated in Article 13 Decree No. 126/2020/ND-CP): is trực tiếp bóng đá việt nam hôm nay day trực tiếp bóng đá việt nam hôm nay tax authority's system receives trực tiếp bóng đá việt nam hôm nay file and is noted on trực tiếp bóng đá việt nam hôm nay e-tax declaration receipt notification sent to trực tiếp bóng đá việt nam hôm nay taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular) if trực tiếp bóng đá việt nam hôm nay tax declaration is accepted by a tax acceptance notification of trực tiếp bóng đá việt nam hôm nay e-tax declaration dossier sent to trực tiếp bóng đá việt nam hôm nay taxpayer (according to Form No. 01-2/TB-TDT issued with this Circular).
Particularly for tax declaration dossiers including attached documents submitted directly or sent via post: trực tiếp bóng đá việt nam hôm nay confirmation time for submitting tax declaration dossiers is calculated by trực tiếp bóng đá việt nam hôm nay day trực tiếp bóng đá việt nam hôm nay taxpayer completes submitting trực tiếp bóng đá việt nam hôm nay full record as per regulations.
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Taxpayers may perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days.
Note: trực tiếp bóng đá việt nam hôm nay taxpayer’s submitting time is determined as trực tiếp bóng đá việt nam hôm nay same day if trực tiếp bóng đá việt nam hôm nay submission is successfully signed and sent from 00:00:00 to 23:59:59 on that day.
