When is the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note used in Vietnam?
When is the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer noteused in Vietnam?
Based on Clause 3, Article 13 ofDecree 123/2020/ND-CP, regulations on the cases of using delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer notes for specific situations as per management requirements are as follows:
(1) Entrusted Importation without VAT payment:
In cases where the entrusted importation is received, if the business establishment has not paid VAT at the import stage, when returning entrusted import goods, the entrusted receiver establishes the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note as required to serve as documentation for goods circulation on the market.
(2) Entrusted Export Cases:
When delivering goods to the entrusted receiver, the establishment with entrusted export goods utilizes the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note.
(3) Businesses Declaring xoilac tv trực tiếp bóng đá hôm nay Paying VAT using Deduction Method with Export Goods xoilac tv trực tiếp bóng đá hôm nay Services (including processing facilities for export goods):
When exporting goods or services, the business must use electronic VAT invoices. When dispatching goods to transport to the border gate or the location for export procedures, the business uses the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note as stipulated for goods circulation on the market.
(4) Organizations Declaring xoilac tv trực tiếp bóng đá hôm nay Paying VAT using Deduction Method for Transfers to Agents:
When a dependent unit of an agricultural, forestry, or fishery business, particularly registered for VAT declaration using the deduction method, transfers goods to the headquarters, the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note is used instead of the electronic VAT invoice.
(5) Mobile Sales:
Organizations or individuals conducting mobile sales issues should utilize the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note as required, xoilac tv trực tiếp bóng đá hôm nay electronic invoices are issued upon sales.
When is the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer noteused in Vietnam? (Image from the Internet)
What is the format for the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note in Vietnam?
Currently, the format for the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note is specified as Form 03/XKNB, issued together withNghị định 123/2020/NĐ-CP, as shown below:
Download Form 03/XKNB for the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note:Here
Is the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer noteconsidered an invoice in Vietnam?
Pursuant to Article 89 of theLaw on Tax Administration 2019concerning electronic invoices:
Electronic Invoice
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- Electronic invoices include value-added tax invoices, sales invoices, electronic stamps, electronic tickets, electronic cards, electronic receipts, delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer notes, or other electronic documents by different names.
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Simultaneously, according to Clause 6, Article 8 ofDecree 123/2020/ND-CPguiding types of invoices:
Type of Invoices
Invoices as regulated in this Decree include the following types:
- Value-added tax invoices are for organizations declaring VAT by the deduction method used for activities:
a) Domestic sales xoilac tv trực tiếp bóng đá hôm nay service provision;
b) International transport activities;
c) Sales to tax-free zones xoilac tv trực tiếp bóng đá hôm nay cases deemed as exports;
d) Export of goods xoilac tv trực tiếp bóng đá hôm nay services abroad.
- Sales invoices for organizations xoilac tv trực tiếp bóng đá hôm nay individuals such as:
a) Organizations xoilac tv trực tiếp bóng đá hôm nay individuals declaring xoilac tv trực tiếp bóng đá hôm nay calculating VAT using the direct method for activities:
- Domestic sales xoilac tv trực tiếp bóng đá hôm nay service provision;
- International transport activities;
- Sales to tax-free zones xoilac tv trực tiếp bóng đá hôm nay cases deemed as exports;
- Export of goods xoilac tv trực tiếp bóng đá hôm nay services abroad.
b) Organizations xoilac tv trực tiếp bóng đá hôm nay individuals in tax-free zones selling goods xoilac tv trực tiếp bóng đá hôm nay services domestically xoilac tv trực tiếp bóng đá hôm nay when selling goods, providing services between organizations xoilac tv trực tiếp bóng đá hôm nay individuals in tax-free zones, exporting goods xoilac tv trực tiếp bóng đá hôm nay providing services abroad, stating on invoices “For organizations xoilac tv trực tiếp bóng đá hôm nay individuals in tax-free zones.”
- Electronic invoices for public asset sales are used when selling the following assets:
a) Public assets in state agencies, organizations, units (including state-owned houses);
b) Infrastructure assets;
c) Public assets managed by enterprises not considered state capital at enterprises;
d) Project assets using state funds;
đ) Assets established as national ownership;
e) Public assets recovered by decision of competent authorities;
g) Materials, reclaimed materials from public asset handling.
- Electronic invoices for national reserve sales used by agencies, units within the state reserve system for selling national reserves as prescribed by law.
- Other types of invoices, include:
a) Stamps, tickets, cards with forms xoilac tv trực tiếp bóng đá hôm nay contents specified in this Decree;
b) Freight transportation fee receipts; international transport fee receipts; banking service fee receipts except for those specified at point a of this clause, having forms xoilac tv trực tiếp bóng đá hôm nay contents created according to international customs xoilac tv trực tiếp bóng đá hôm nay relevant legal provisions.
- Documents printed, issued, used, xoilac tv trực tiếp bóng đá hôm nay managed like invoices including delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer notes, consignment delivery vouchers to agents.
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According to the above regulations, the delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note is printed, issued, used, xoilac tv trực tiếp bóng đá hôm nay managed like an invoice, xoilac tv trực tiếp bóng đá hôm nay the electronic delivery xoilac tv trực tiếp bóng đá hôm nay internal transfer note is a type of electronic invoice.
