When is trực tiếp bóng đá hôm nay euro invoicing time for organizations trading real estate in case trực tiếp bóng đá hôm nay euro ownership is not yet transferred in Vietnam?

When is trực tiếp bóng đá hôm nay euro invoicing time for organizations trading real estate in case trực tiếp bóng đá hôm nay euro ownership is not yet transferred in Vietnam?

Pursuant to Point d, Clause 4, Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay euro regulation for trực tiếp bóng đá hôm nay euro time of issuing invoices for organizations trading real estate in case trực tiếp bóng đá hôm nay euro ownership is not yet transferred is as follows:

Invoicing time

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4. trực tiếp bóng đá hôm nay euro invoicing time for specific cases is as follows:

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d) For organizations trading real estate, infrastructure construction, and housing construction for sale and transfer:

d.1) If ownership or usage rights have not been transferred: If money is collected according to trực tiếp bóng đá hôm nay euro project implementation schedule or trực tiếp bóng đá hôm nay euro payment schedule stated in trực tiếp bóng đá hôm nay euro contract, trực tiếp bóng đá hôm nay euro invoicing time is trực tiếp bóng đá hôm nay euro date of money receipt or as per trực tiếp bóng đá hôm nay euro payment agreement in trực tiếp bóng đá hôm nay euro contract.

d.2) If ownership or usage rights have been transferred: trực tiếp bóng đá hôm nay euro invoicing time follows trực tiếp bóng đá hôm nay euro regulation in Clause 1 of this Article.

đ) trực tiếp bóng đá hôm nay euro invoicing time for businesses purchasing air transportation services via websites and e-commerce systems is established according to international practice, not exceeding 5 days following trực tiếp bóng đá hôm nay euro date trực tiếp bóng đá hôm nay euro air transportation service document is issued on trực tiếp bóng đá hôm nay euro system.

e) For activities related to exploration, extraction, and processing of crude oil: trực tiếp bóng đá hôm nay euro invoicing time for selling crude oil, condensate, and products processed from crude oil (including product consumption activities under commitments of trực tiếp bóng đá hôm nay euro Government of Vietnam) is trực tiếp bóng đá hôm nay euro time at which trực tiếp bóng đá hôm nay euro buyer and trực tiếp bóng đá hôm nay euro seller determine trực tiếp bóng đá hôm nay euro official selling price, regardless of whether payment has been received.

For activities related to trực tiếp bóng đá hôm nay euro sale of natural gas, associated gas, and coal gas transported via pipelines to buyers, trực tiếp bóng đá hôm nay euro invoicing time is when trực tiếp bóng đá hôm nay euro buyer and seller determine trực tiếp bóng đá hôm nay euro monthly delivered gas volume but no later than 7 days after trực tiếp bóng đá hôm nay euro seller sends notice of trực tiếp bóng đá hôm nay euro monthly gas delivery volume.

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trực tiếp bóng đá hôm nay euro invoicing time for organizations trading real estate in case trực tiếp bóng đá hôm nay euro ownership is not yet transferred is regulated as follows:

In instances where money is collected according to trực tiếp bóng đá hôm nay euro project implementation schedule or trực tiếp bóng đá hôm nay euro payment schedule stated in trực tiếp bóng đá hôm nay euro contract, trực tiếp bóng đá hôm nay euro invoicing time is trực tiếp bóng đá hôm nay euro date of money receipt or as per trực tiếp bóng đá hôm nay euro payment agreement in trực tiếp bóng đá hôm nay euro contract.

What are trực tiếp bóng đá hôm nay euro penalties for violations against regulations on issuance of invoices upon sale of goods in Vietnam?

According to Article 24 ofDecree 125/2020/ND-CP, supplemented by Clause 3, Article 1 ofDecree 102/2021/ND-CP, trực tiếp bóng đá hôm nay euro penalties for violations regarding invoice issuance when selling goods and services are as follows:

(1) Warning penalty for one of trực tiếp bóng đá hôm nay euro following acts:

- Issuing an invoice at trực tiếp bóng đá hôm nay euro wrong time but not delaying tax obligations and with mitigating circumstances;

- Continuously issuing invoices from a smaller to a larger number but using different invoice books (using a book with a higher sequence number and not yet using a book with a lower sequence number) and trực tiếp bóng đá hôm nay euro organization or individual cancels trực tiếp bóng đá hôm nay euro books with trực tiếp bóng đá hôm nay euro lower sequence numbers upon discovery;

- Issuing trực tiếp bóng đá hôm nay euro wrong type of invoice according to trực tiếp bóng đá hôm nay euro regulation provided to trực tiếp bóng đá hôm nay euro buyer or declared for tax, and both trực tiếp bóng đá hôm nay euro seller and buyer discover trực tiếp bóng đá hôm nay euro mistake and issue trực tiếp bóng đá hôm nay euro correct type of invoice according to trực tiếp bóng đá hôm nay euro regulation before trực tiếp bóng đá hôm nay euro competent authority announces decisions to inspect or audit at trực tiếp bóng đá hôm nay euro taxpayer's premises and it does not affect trực tiếp bóng đá hôm nay euro determination of tax obligations.

(2) Fines from 500,000 VND to 1,500,000 VND for one of trực tiếp bóng đá hôm nay euro following acts:

- Not issuing a summary invoice according to trực tiếp bóng đá hôm nay euro law on invoices for goods sold and services provided.

- Not issuing an invoice for goods and services used for promotion, advertising, samples; goods and services used for donation, gifting, exchange, or as payment to employees, except for internally transferred goods, internal consumption for continuous production processes.

(3) Fines from 3,000,000 VND to 5,000,000 VND for issuing invoices at trực tiếp bóng đá hôm nay euro wrong time but not delaying tax obligations, except for cases of issuing invoices at trực tiếp bóng đá hôm nay euro wrong time without delaying tax obligations and with mitigating circumstances;

(4) Fines from 4,000,000 VND to 8,000,000 VND for one of trực tiếp bóng đá hôm nay euro following acts:

- Issuing invoices at trực tiếp bóng đá hôm nay euro wrong time according to trực tiếp bóng đá hôm nay euro law on invoices for goods sold and services provided, except for cases of:

+ Issuing invoices at trực tiếp bóng đá hôm nay euro wrong time but not delaying tax obligations and with mitigating circumstances;

+ Issuing invoices at trực tiếp bóng đá hôm nay euro wrong time but not delaying tax obligations, except for cases of not delaying tax obligations and with mitigating circumstances.

- Issuing invoices not in sequence from smaller to larger numbers as regulated, except for cases of continuously issuing invoices from smaller to larger numbers but using different books (using a book with a higher sequence number and not yet using a book with a lower sequence number) and trực tiếp bóng đá hôm nay euro organization or individual cancels trực tiếp bóng đá hôm nay euro books with trực tiếp bóng đá hôm nay euro lower sequence numbers upon discovery;

- Issuing an invoice dated before trực tiếp bóng đá hôm nay euro date of purchasing invoices from trực tiếp bóng đá hôm nay euro tax authority;

- Issuing trực tiếp bóng đá hôm nay euro wrong type of invoice according to trực tiếp bóng đá hôm nay euro law on invoices for goods sold and services provided and issued to trực tiếp bóng đá hôm nay euro buyer or declared for tax, except for cases of discovering and issuing trực tiếp bóng đá hôm nay euro correct type of invoice according to trực tiếp bóng đá hôm nay euro regulation before trực tiếp bóng đá hôm nay euro competent authority announces decisions to inspect or audit at trực tiếp bóng đá hôm nay euro taxpayer's premises and not affecting trực tiếp bóng đá hôm nay euro determination of tax obligations;

- Issuing electronic invoices without notification of acceptance from trực tiếp bóng đá hôm nay euro tax authority or before trực tiếp bóng đá hôm nay euro tax authority permits trực tiếp bóng đá hôm nay euro use of electronic invoices with or without trực tiếp bóng đá hôm nay euro tax authority's code;

- Issuing invoices for goods and services during trực tiếp bóng đá hôm nay euro suspension of business operations, except for issuing invoices to customers for contracts signed before trực tiếp bóng đá hôm nay euro notification of business suspension;

- Issuing electronic invoices from cash registers without connection and transmission of electronic data to trực tiếp bóng đá hôm nay euro tax authorities.

- Issuing invoices without recording full required contents on trực tiếp bóng đá hôm nay euro invoice according to trực tiếp bóng đá hôm nay euro regulation.

(5) Fines from 10,000,000 VND to 20,000,000 VND for failing to issue an invoice when selling goods or supplying services to trực tiếp bóng đá hôm nay euro buyer as required, except for failing to issue invoices for goods and services used for promotion, advertising, samples; goods and services used for donation, gifting, exchange, or as payment to employees, except for internally transferred goods, internal consumption to continue trực tiếp bóng đá hôm nay euro production process.

(6) Remedial measure: Requiring trực tiếp bóng đá hôm nay euro issuance of invoices according to regulation for trực tiếp bóng đá hôm nay euro acts specified at point d, clause 4, clause 5 of Article 24Decree 125/2020/ND-CPwhen trực tiếp bóng đá hôm nay euro buyer requests.

* Note: trực tiếp bóng đá hôm nay euro above penalties apply to violating organizations; in case of individuals (including households and business households) committing similar acts, trực tiếp bóng đá hôm nay euro penalty is equivalent to half that of organizations. (According to Clause 4, Article 7 ofDecree 125/2020/ND-CP)

What are trực tiếp bóng đá hôm nay euro principles for issuing invoices upon sale of goods or provision of services in Vietnam?

Based on Clause 1, Article 4 ofDecree 123/2020/ND-CPon trực tiếp bóng đá hôm nay euro principles for issuing invoices upon sale of goods or provision of services as follows:

- When selling goods or providing services, trực tiếp bóng đá hôm nay euro seller must issue an invoice to deliver to trực tiếp bóng đá hôm nay euro buyer (including cases where trực tiếp bóng đá hôm nay euro goods and services are used for promotion, advertising, samples;

- Goods and services used for donation, gifting, exchange, or as payment to employees and internal consumption (except for internally transferred goods to continue trực tiếp bóng đá hôm nay euro production process);

- Export goods under loan, borrowing, or return form) and must record all necessary contents as regulated in Article 10 ofDecree 123/2020/ND-CP; in case of using electronic invoices, must follow trực tiếp bóng đá hôm nay euro standard data format by trực tiếp bóng đá hôm nay euro tax authority as specified in Article 12 ofDecree 123/2020/ND-CP.