When is trực tiếp bóng đá việt nam hôm nay invoicing time in case of provision of passenger transport services by taxis equipped with using taxi fare calculation software in Vietnam?
When is trực tiếp bóng đá việt nam hôm nay invoicing time in case of provision of passenger transport services by taxis equipped with using taxi fare calculation software in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay provisions at point m, clause 4, Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay timing for issuing invoices in cases where passenger transport by taxi using metering software is as follows:
Invoicing time
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- trực tiếp bóng đá việt nam hôm nay timing for issuing invoices in certain specific cases is as follows:
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m) For passenger transport by taxi using metering software as per legal regulations:
- At trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay trip, businesses or cooperatives engaged in passenger transport by taxi using metering software are required to send trip information to customers and trực tiếp bóng đá việt nam hôm nay tax authority in trực tiếp bóng đá việt nam hôm nay tax authority's data format. trực tiếp bóng đá việt nam hôm nay information includes: trực tiếp bóng đá việt nam hôm nay name of trực tiếp bóng đá việt nam hôm nay transport business unit, vehicle license plate, trip distance (calculated in km), and total amount payable by trực tiếp bóng đá việt nam hôm nay passenger.
- If customers request electronic invoices, they should update or send complete information (name, address, tax code) into trực tiếp bóng đá việt nam hôm nay software or service provider. Based on trực tiếp bóng đá việt nam hôm nay information provided by trực tiếp bóng đá việt nam hôm nay customer, trực tiếp bóng đá việt nam hôm nay businesses or cooperatives engaged in passenger transport by taxi using metering software shall issue trực tiếp bóng đá việt nam hôm nay trip invoice to trực tiếp bóng đá việt nam hôm nay customer while simultaneously transmitting trực tiếp bóng đá việt nam hôm nay invoice data to trực tiếp bóng đá việt nam hôm nay tax authority as prescribed in Article 22 of this Decree.
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Thus, trực tiếp bóng đá việt nam hôm nay time of invoice issuance for enterprises or cooperatives in trực tiếp bóng đá việt nam hôm nay passenger transport sector by taxi using metering software is at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay trip, where trực tiếp bóng đá việt nam hôm nay enterprise or cooperative engaged in this business is obliged to send trip information to trực tiếp bóng đá việt nam hôm nay customer and trực tiếp bóng đá việt nam hôm nay tax authority in trực tiếp bóng đá việt nam hôm nay specified data format.
When is trực tiếp bóng đá việt nam hôm nay invoicing timein case of provision of passenger transport services by taxis equipped with using taxi fare calculation software in Vietnam? (Image from Internet)
Is it mandatory to issue invoices when selling goods and services in Vietnam?
Based on clause 1, Article 90 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019, trực tiếp bóng đá việt nam hôm nay principles for creating, managing, and using electronic invoices are as follows:
Principles for Creating, Managing, and Using Electronic Invoices
- When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an electronic invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer according to trực tiếp bóng đá việt nam hôm nay standard data format and must duly complete content as prescribed by tax law, accounting law, regardless of trực tiếp bóng đá việt nam hôm nay value of each sale or service provision.
- In cases where trực tiếp bóng đá việt nam hôm nay seller uses a cash register, trực tiếp bóng đá việt nam hôm nay seller is required to register for electronic invoices generated from cash registers connected to transmit electronic data to trực tiếp bóng đá việt nam hôm nay tax authority.
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Simultaneously, clause 1, Article 4 ofDecree 123/2020/ND-CPprovides guidance on principles for issuing invoices as follows:
Principles for Creating, Managing, and Using Invoices and Documents
- When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue invoices to deliver to buyers (including cases of goods and services used for promotion, advertisement, sample goods; goods, services used for gifting, donation, exchange, and payment of salaries to employees and internal consumption (excluding internal circulation of goods for further production); release of goods under forms of lending, borrowing, or returning goods) and must complete trực tiếp bóng đá việt nam hôm nay content as prescribed in Article 10 of this Decree, in trực tiếp bóng đá việt nam hôm nay case of electronic invoices, they must follow trực tiếp bóng đá việt nam hôm nay standard data format of trực tiếp bóng đá việt nam hôm nay tax authority as prescribed in Article 12 of this Decree.
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From trực tiếp bóng đá việt nam hôm nay above regulations, it can be observed that trực tiếp bóng đá việt nam hôm nay issuance of invoices when handling trực tiếp bóng đá việt nam hôm nay business of goods and services is mandatory, except for cases of internal circulation of goods for continued production.
What is trực tiếp bóng đá việt nam hôm nay penalty for not issuing invoices when selling goods and services in Vietnam?
Under trực tiếp bóng đá việt nam hôm nay provisions of clause 5, Article 24 ofDecree 125/2020/ND-CP, not issuing an invoice when selling goods or providing services to trực tiếp bóng đá việt nam hôm nay buyer as prescribed results in a fine ranging from VND 10,000,000 to VND 20,000,000.
Additionally, clause 2, Article 24 ofDecree 125/2020/ND-CPprescribes two acts of not issuing invoices subject to different fine levels:
(1) Not issuing a consolidated invoice as prescribed by trực tiếp bóng đá việt nam hôm nay law on sales invoices and service provision.
(2) Not issuing an invoice for goods and services used for promotion, advertisement, sample goods; goods, services used for gifting, donation, exchange, payment of salaries to employees, except for internally circulated goods, internal consumption continued for production process.
trực tiếp bóng đá việt nam hôm nay penalty for these two cases is a fine ranging from VND 500,000 to VND 1,500,000.
Note:According to clause 5, Article 5 ofDecree 125/2020/ND-CPand clause 4, Article 7 ofDecree 125/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay above fines apply to organizations, trực tiếp bóng đá việt nam hôm nay penalty for organizations is twice that applied to individuals.
Moreover, according to point c, clause 1, Article 17 ofDecree 125/2020/ND-CP, failure to issue invoices when selling goods or services (except where tax has been declared for trực tiếp bóng đá việt nam hôm nay value of sold goods and services in trực tiếp bóng đá việt nam hôm nay corresponding tax period) if deemed by trực tiếp bóng đá việt nam hôm nay Tax Authority as an act of tax evasion, will be sanctioned as follows:
- A fine equivalent to one times trực tiếp bóng đá việt nam hôm nay tax evaded applies to a taxpayer with one or more mitigating circumstances;
- A fine equivalent to 1.5 times trực tiếp bóng đá việt nam hôm nay evaded tax applies to a taxpayer with no aggravating or mitigating circumstances.
- A fine equivalent to two times trực tiếp bóng đá việt nam hôm nay tax evaded applies to a taxpayer with one aggravating circumstance.
- A fine equivalent to 2.5 times trực tiếp bóng đá việt nam hôm nay evaded tax applies to a taxpayer with two aggravating circumstances.
- A fine equivalent to three times trực tiếp bóng đá việt nam hôm nay evaded tax applies to a taxpayer with three or more aggravating circumstances for actions under clause 1 of this Article.
