When shall a household business order xem bóng đá trực tiếp vtv2 printing of tax authority-ordered printed invoices in Vietnam?

When shall a household businessorder xem bóng đá trực tiếp vtv2 printing of tax authority-ordered printed invoices in Vietnam?

Based on Clause 1, Article 23 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Application of tax authority-ordered printed invoices

xem bóng đá trực tiếp vtv2 Tax Departments of provinces and centrally-affiliated cities (hereinafter referred to as xem bóng đá trực tiếp vtv2 Tax Departments) print invoices for sale to xem bóng đá trực tiếp vtv2 following subjects:

1. Enterprises, economic organizations, household businesses, and individuals specified in Clause 1, Article 14 of this Decree in cases where xem bóng đá trực tiếp vtv2 enterprise, economic organization, household business, or individual does not conduct transactions with xem bóng đá trực tiếp vtv2 tax authority by electronic means, lacks information technology infrastructure, does not have an accounting software system, and does not have invoicing software to use electronic invoices and to transmit electronic invoice data to xem bóng đá trực tiếp vtv2 buyers and xem bóng đá trực tiếp vtv2 tax authority.

Enterprises, economic organizations, household businesses, and individuals buy invoices from xem bóng đá trực tiếp vtv2 tax authority for a maximum period of 12 months, during which xem bóng đá trực tiếp vtv2 tax authority provides solutions to gradually transition to xem bóng đá trực tiếp vtv2 application of electronic invoices. When switching to using electronic invoices, enterprises, economic organizations, household businesses, and individuals register to use electronic invoices with or without a tax authority code (if eligible) as per xem bóng đá trực tiếp vtv2 regulations in Article 15 of this Decree.

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And based on Clause 2, Article 11 ofCircular 78/2021/TT-BTC, it is stipulated as follows:

Effective Date

1. This Circular takes effect from July 1, 2022, encouraging authorities, organizations, and individuals that meet information technology infrastructure conditions to apply electronic invoice and document regulations as guided in this Circular and Decree No. 123/2020/ND-CP before July 1, 2022.

2. Electronic invoices are applied to household businesses and individuals from July 1, 2022. In particular, for cases specified in Clause 1, Article 14 of Decree No. 123/2020/ND-CP where transactions are not conducted with xem bóng đá trực tiếp vtv2 tax authority by electronic means, there is no information technology infrastructure, no accounting software system, and no invoicing software to use electronic invoices and transmit electronic data to xem bóng đá trực tiếp vtv2 buyers and xem bóng đá trực tiếp vtv2 tax authority, paper invoices from xem bóng đá trực tiếp vtv2 tax authority can be used for a maximum period of 12 months, while gradually transitioning to electronic invoices. xem bóng đá trực tiếp vtv2 maximum period of 12 months is counted once from July 1, 2022, for household businesses, individuals operating before July 1, 2022; or from xem bóng đá trực tiếp vtv2 registration date to start using invoices for newly established household businesses, individuals from July 1, 2022.

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According to xem bóng đá trực tiếp vtv2 above provisions, household businessesin areas with difficult and especially difficult socio-economic conditions can order invoices from xem bóng đá trực tiếp vtv2 tax authority for a maximum period of 12 monthswhen:

- They do not conduct transactions with xem bóng đá trực tiếp vtv2 tax authority by electronic means;

- They lack information technology infrastructure;

- They do not have an accounting software system;

- They do not have invoicing software to use electronic invoices and to transmit electronic invoice data to xem bóng đá trực tiếp vtv2 buyer and xem bóng đá trực tiếp vtv2 tax authority.

Here, xem bóng đá trực tiếp vtv2 12-month period is counted as follows:

- For household businesses operating before July 1, 2022: 12 months counted once from July 1, 2022.

- For newly established household businesses, individual businesses from July 1, 2022: 12 months from xem bóng đá trực tiếp vtv2 time of registration to start using invoices.

When shall a household business order xem bóng đá trực tiếp vtv2 printing of tax authority-ordered printed invoices in Vietnam?(Image from xem bóng đá trực tiếp vtv2 internet)

What documents are included in xem bóng đá trực tiếp vtv2 application for invoice purchasein Vietnam?

Based on Clause 1, Article 24 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp vtv2 documents included in application for invoice purchase from xem bóng đá trực tiếp vtv2 tax authority are as follows:

Enterprises, economic organizations, household businesses, and individuals eligible to purchase invoices from xem bóng đá trực tiếp vtv2 tax authority must submit a request form to buy invoices (according to Form No. 02/DN-HDG, Appendix IA issued with xem bóng đá trực tiếp vtv2 Decree) to xem bóng đá trực tiếp vtv2 tax authority when buying invoices, along with xem bóng đá trực tiếp vtv2 following documents:

- xem bóng đá trực tiếp vtv2 invoice purchaser (xem bóng đá trực tiếp vtv2 named person in xem bóng đá trực tiếp vtv2 form or xem bóng đá trực tiếp vtv2 person authorized by xem bóng đá trực tiếp vtv2 business, organization, or household business by a power of attorney under legal regulations) must present an identification card or citizenship card valid according to legal regulations;

- Enterprises, economic organizations, household businesses, and individuals buying invoices for xem bóng đá trực tiếp vtv2 first time must provide a declaration of commitment (according to Form No. 02/CK-HDG, Appendix IA issued with this Decree) regarding xem bóng đá trực tiếp vtv2 production and business location in line with xem bóng đá trực tiếp vtv2 business registration certificate, operational license for branch activities, household business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperation certificate or xem bóng đá trực tiếp vtv2 establishment decision of xem bóng đá trực tiếp vtv2 competent authority;

- When purchasing invoices, enterprises, economic organizations, household businesses, and individuals buying tax authority issued invoices must take responsibility for recording or stamping: name, address, and tax code on page 2 of each set of invoices before removing them from xem bóng đá trực tiếp vtv2 tax authority.

Which form is used for xem bóng đá trực tiếp vtv2 purchase of tax authority-ordered printed invoices in Vietnam?

xem bóng đá trực tiếp vtv2 request to purchase invoices is applied according toForm No. 02/DN-HDGin Appendix IA issued withDecree 123/2020/ND-CPdated October 19, 2020, of xem bóng đá trực tiếp vtv2 Government of Vietnam, and it is formatted as follows:

Form No. 02/DN-HDG - Request to Purchase tax authority-ordered printed invoices Available HereDOWNLOAD