Thời điểm lập trực tiếp bóng đá hôm nay đối với đối với hợp đồng cho thuê văn phòng là

When is trực tiếp bóng đá k+ invoicing time for office leasing contracts in Vietnam?

Based on Clause 2, Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ specific invoicing time is regulated as follows:

Invoicing time

1. trực tiếp bóng đá k+ invoicing time for trực tiếp bóng đá k+ sale of goods (including trực tiếp bóng đá k+ sale of state assets, confiscated assets, assets added to trực tiếp bóng đá k+ national treasury, and trực tiếp bóng đá k+ sale of national reserves) is trực tiếp bóng đá k+ time of transfer of ownership or trực tiếp bóng đá k+ right to use goods to trực tiếp bóng đá k+ buyer, irrespective of whether payment is received.

2. trực tiếp bóng đá k+ invoicing time for trực tiếp bóng đá k+ supply of services is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ service is completed, irrespective of whether payment is received. If trực tiếp bóng đá k+ service provider collects payment in advance or during trực tiếp bóng đá k+ service provision, trực tiếp bóng đá k+ invoicing time is trực tiếp bóng đá k+ time of payment (excluding cases where payment is made as a deposit or advance to ensure trực tiếp bóng đá k+ execution of service contracts such as accounting, auditing, financial consulting, tax consultation; valuation; surveying, technical designing; supervision consulting; and trực tiếp bóng đá k+ preparation of construction investment projects).

...

Based on trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ invoicing time for office leasing services is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ service is completed, irrespective of whether payment is received. If trực tiếp bóng đá k+ office leasing service provider collects payment in advance or during trực tiếp bóng đá k+ service provision, trực tiếp bóng đá k+ invoicing time is trực tiếp bóng đá k+ time of payment.

When is trực tiếp bóng đá k+ invoicing time for office leasing contracts in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

How to handle erroneous invoices in Vietnam?

According to Article 19 ofDecree 123/2020/ND-CP, specific regulations on handling erroneous invoices are as follows:

- In cases where trực tiếp bóng đá k+ seller discovers that an e-invoice that has been issued with a tax authority code but not yet sent to trực tiếp bóng đá k+ buyer contains errors, trực tiếp bóng đá k+ seller shall notify trực tiếp bóng đá k+ tax authority withForm No. 04/SS-HDDTAppendix IA issued withDecree 123/2020/ND-CPregarding trực tiếp bóng đá k+ cancellation of trực tiếp bóng đá k+ error-coded e-invoice and issue a new e-invoice, digitally sign it, and send it to trực tiếp bóng đá k+ tax authority for a new invoice code to replace trực tiếp bóng đá k+ erroneous one for trực tiếp bóng đá k+ buyer. trực tiếp bóng đá k+ tax authority shall cancel trực tiếp bóng đá k+ error-coded e-invoice stored in trực tiếp bóng đá k+ tax authority's system.

- In cases where an e-invoice with a tax authority code or an e-invoice without a tax authority code sent to trực tiếp bóng đá k+ buyer contains errors and is discovered by either trực tiếp bóng đá k+ buyer or trực tiếp bóng đá k+ seller, trực tiếp bóng đá k+ resolution is as follows:

- If there are errors in trực tiếp bóng đá k+ name and address of trực tiếp bóng đá k+ buyer but not in trực tiếp bóng đá k+ tax code, and other contents are accurate, trực tiếp bóng đá k+ seller informs trực tiếp bóng đá k+ buyer about trực tiếp bóng đá k+ errors on trực tiếp bóng đá k+ invoice and does not need to issue a new invoice. trực tiếp bóng đá k+ seller notifies trực tiếp bóng đá k+ tax authority of trực tiếp bóng đá k+ e-invoice error with Form No. 04/SS-HDDT Appendix IA issued withDecree 123/2020/ND-CP, except for cases where trực tiếp bóng đá k+ e-invoice without a tax authority code with trực tiếp bóng đá k+ aforementioned errors has not been reported to trực tiếp bóng đá k+ tax authority.

+ In case of errors in: tax code; amounts on trực tiếp bóng đá k+ invoice, tax rate, tax amount, or goods listed on trực tiếp bóng đá k+ invoice not meeting specifications or quality, one can choose between two methods of using e-invoices:

++ trực tiếp bóng đá k+ seller issues an e-invoice to correct trực tiếp bóng đá k+ erroneous invoice. If there is an agreement between trực tiếp bóng đá k+ seller and trực tiếp bóng đá k+ buyer to draft an agreement document before issuing a corrective invoice for trực tiếp bóng đá k+ erroneous invoice, both parties draft an agreement document detailing trực tiếp bóng đá k+ errors, thereafter trực tiếp bóng đá k+ seller issues an e-invoice to correct trực tiếp bóng đá k+ erroneous one.

++ trực tiếp bóng đá k+ corrective e-invoice for a previously issued erroneous e-invoice must have a line stating “Correction for invoice Form No... symbol... number... date... month... year”.

++ trực tiếp bóng đá k+ seller issues a new e-invoice to replace trực tiếp bóng đá k+ erroneous one unless trực tiếp bóng đá k+ seller and trực tiếp bóng đá k+ buyer agree to draft an agreement document before issuing a replacement invoice for trực tiếp bóng đá k+ erroneous one, in which case, both parties draft an agreement document detailing trực tiếp bóng đá k+ errors, thereafter trực tiếp bóng đá k+ seller issues a new e-invoice to replace trực tiếp bóng đá k+ erroneous one.

++ trực tiếp bóng đá k+ replacement e-invoice for a previously issued erroneous e-invoice must have a line stating “Replacement for invoice Form No... symbol... number... date... month... year”.

++ trực tiếp bóng đá k+ seller digitally signs trực tiếp bóng đá k+ new corrective or replacement e-invoice for trực tiếp bóng đá k+ erroneous one, then sends it to trực tiếp bóng đá k+ buyer (for e-invoices without a tax authority code) or to trực tiếp bóng đá k+ tax authority for trực tiếp bóng đá k+ issuance of a new code for trực tiếp bóng đá k+ e-invoice to be sent to trực tiếp bóng đá k+ buyer (for e-invoices with a tax authority code).

+ For trực tiếp bóng đá k+ airline industry, exchange or refund invoices for air transport documents are considered corrective invoices without needing trực tiếp bóng đá k+ information “Increase/decrease adjustment for invoice Form No... symbol... date... month... year”. Airline carriers are allowed to issue their invoices for cases of refunds or exchanges of transport documents issued by agents.

- If trực tiếp bóng đá k+ tax authority discovers that an e-invoice with a tax authority code or an e-invoice without a tax authority code contains errors, trực tiếp bóng đá k+ tax authority shall notify trực tiếp bóng đá k+ seller according to Form No. 01/TB-RSDT Appendix IB issued withDecree 123/2020/ND-CPfor trực tiếp bóng đá k+ seller to verify trực tiếp bóng đá k+ errors.

- Within trực tiếp bóng đá k+ notification period stated in Form No. 01/TB-RSDT Appendix IB, trực tiếp bóng đá k+ seller shall notify trực tiếp bóng đá k+ tax authority using Form No. 04/SS-HDDT in Appendix IA issued withDecree 123/2020/ND-CPregarding trực tiếp bóng đá k+ verification of erroneous invoices.

- If trực tiếp bóng đá k+ seller fails to notify trực tiếp bóng đá k+ tax authority within trực tiếp bóng đá k+ notification period stated in Form No. 01/TB-RSDT Appendix IB, trực tiếp bóng đá k+ tax authority will issue a second notification to trực tiếp bóng đá k+ seller using Form No. 01/TB-RSDT Appendix IB. If there is no notification beyond trực tiếp bóng đá k+ second notification period stated in Form No. 01/TB-RSDT Appendix IB, trực tiếp bóng đá k+ tax authority will consider transitioning to an e-invoice usage review.

- Within one business day, trực tiếp bóng đá k+ tax authority informs about trực tiếp bóng đá k+ receipt and processing results. trực tiếp bóng đá k+ canceled e-invoice is no longer valid for use but remains stored for reference purposes.

Form No. 04/SS-HDDT.....download

Form No. 01/TB-RSDT.....download

Is failing to issue invoices when selling goods or services considered tax evasion in Vietnam?

Based on Clause 3, Article 143 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific regulations on tax evasion acts are as follows:

Tax Evasion Acts

1. Failing to submit taxpayer registration dossiers; failing to submit tax declaration dossiers; submitting tax declaration dossiers more than 90 days after trực tiếp bóng đá k+ deadline for filing tax declarations or trực tiếp bóng đá k+ extended deadline, as prescribed by this Law.

2. Failing to record accounting books for income related to trực tiếp bóng đá k+ determination of trực tiếp bóng đá k+ taxable amount.

3. failing to issue invoices when selling goods or services according to legal regulations or recording a lower value on trực tiếp bóng đá k+ sales invoice than trực tiếp bóng đá k+ actual payment value for trực tiếp bóng đá k+ goods or services sold.

4. Using illegal invoices or documents, or unlawfully using invoices for accounting input materials in operations resulting in tax obligations, reducing trực tiếp bóng đá k+ payable tax amount or increasing trực tiếp bóng đá k+ exempted, reduced, or deducted tax amount; trực tiếp bóng đá k+ refundable or non-payable tax amount.

5. Using documents or records that do not accurately reflect trực tiếp bóng đá k+ nature of transactions or actual transaction value, resulting in errors in determining trực tiếp bóng đá k+ payable tax amount, exempted, reduced, or refundable tax amount, or non-payable tax amount.

6. erroneously declaring export or import goods without supplementing trực tiếp bóng đá k+ tax declaration dossier after trực tiếp bóng đá k+ goods have been cleared.

...

Based on trực tiếp bóng đá k+ above regulation, failing to issue invoices when selling goods or services is considered a tax evasion act.