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Whenshall authenticated e-invoices be used without service charges for 12 months in Vietnam?
Based on Article 14 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay regulations are as follows:
Provision of e-invoicing services
1. trực tiếp bóng đá việt nam hôm nay circumstances where authenticated e-invoices can be used without service charges for a period of 12 months from trực tiếp bóng đá việt nam hôm nay commencement of using e-invoices include:
a) Small and medium-sized enterprises, cooperatives, households, and individual businesses located in areas with difficult socio-economic conditions, or areas with exceptionally difficult socio-economic conditions. These areas are specified in trực tiếp bóng đá việt nam hôm nay List of investment incentive areas issued along with Decree No. 118/2015/ND-CP of November 12, 2015, by trực tiếp bóng đá việt nam hôm nay Government of Vietnam, detailing and guiding trực tiếp bóng đá việt nam hôm nay implementation of several provisions of trực tiếp bóng đá việt nam hôm nay Investment Law and its amended, supplemented, or replaced documents if any.
b) Other small and medium-sized enterprises as proposed by trực tiếp bóng đá việt nam hôm nay People's Committees of provinces and centrally-affiliated cities, submitted to trực tiếp bóng đá việt nam hôm nay Ministry of Finance, except those operating in economic zones, industrial zones, and high-tech zones.
trực tiếp bóng đá việt nam hôm nay General Department of Taxation shall execute or authorize an organization providing e-invoicing services to supply authenticated e-invoices without service charges to trực tiếp bóng đá việt nam hôm nay aforementioned subjects.
2. Enterprises, economic organizations, households, and individual businesses not falling under Clause 1 of this Article, when using authenticated e-invoices, or using e-invoices without codes through an e-invoicing service provider, must pay service charges as per trực tiếp bóng đá việt nam hôm nay contract signed between trực tiếp bóng đá việt nam hôm nay parties.
According to trực tiếp bóng đá việt nam hôm nay above regulation, trực tiếp bóng đá việt nam hôm nay following enterprises and organizations will be allowed to use authenticated e-invoices without having to pay for 12 months from trực tiếp bóng đá việt nam hôm nay start of using e-invoices:
- Small and medium-sized enterprises, cooperatives, households, and individual businesses located in areas with difficult socio-economic conditions, or areas with exceptionally difficult socio-economic conditions.
- Other small and medium-sized enterprises as recommended by trực tiếp bóng đá việt nam hôm nay People's Committees of provinces and centrally-affiliated cities to trực tiếp bóng đá việt nam hôm nay Ministry of Finance, except those operating in economic zones, industrial zones, or high-tech zones.
Note: trực tiếp bóng đá việt nam hôm nay above-mentioned exemption from paying for authenticated e-invoices applies only for 12 months from when trực tiếp bóng đá việt nam hôm nay e-invoices commence.
When shall authenticated e-invoices be used without service charges for 12 months in Vietnam?(Image from Internet)
Under what circumstances must trực tiếp bóng đá việt nam hôm nay use of authenticated e-invoices be discontinued?
Based on Clause 1, Article 16 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay cases for discontinuing trực tiếp bóng đá việt nam hôm nay use of authenticated e-invoices are as follows:
- Enterprises, economic organizations, other organizations, households, and individual businesses that terminate trực tiếp bóng đá việt nam hôm nay validity of their tax identification numbers;
- Enterprises, economic organizations, other organizations, households, and individual businesses in cases where trực tiếp bóng đá việt nam hôm nay tax authority verifies and announces they are not operating at trực tiếp bóng đá việt nam hôm nay registered address;
- Enterprises, economic organizations, other organizations, households, and individual businesses that notify trực tiếp bóng đá việt nam hôm nay competent state authority of a temporary business suspension;
- Enterprises, economic organizations, other organizations, households, and individual businesses that receive a notice from trực tiếp bóng đá việt nam hôm nay tax authority to discontinue trực tiếp bóng đá việt nam hôm nay use of e-invoices for tax debt enforcement;
- Cases involving trực tiếp bóng đá việt nam hôm nay use of e-invoices for selling contraband, banned goods, counterfeit goods, or goods infringing intellectual property rights, detected and reported by competent authorities to trực tiếp bóng đá việt nam hôm nay tax authority;
- Cases involving trực tiếp bóng đá việt nam hôm nay creation of e-invoices for trực tiếp bóng đá việt nam hôm nay purpose of fictitiously selling goods or providing services to embezzle money from organizations or individuals, detected and reported by competent authorities to trực tiếp bóng đá việt nam hôm nay tax authority;
- Cases where trực tiếp bóng đá việt nam hôm nay business registration agency or competent state authority requires enterprises to temporarily suspend business operations in conditional business lines upon finding non-compliance with business conditions as prescribed by law.
Based on trực tiếp bóng đá việt nam hôm nay results of inspections and investigations, if trực tiếp bóng đá việt nam hôm nay tax authority determines that an enterprise was established to illegally purchase, sell, or use e-invoices, or illegally use e-invoices to evade taxes, trực tiếp bóng đá việt nam hôm nay tax authority will issue a decision to discontinue trực tiếp bóng đá việt nam hôm nay use of e-invoices; trực tiếp bóng đá việt nam hôm nay enterprise will be penalized according to legal regulations.
What is trực tiếp bóng đá việt nam hôm nay procedure for suspension of use of e-invoices in Vietnam?
Based on Clause 2, Article 16 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay procedure for suspension of use of e-invoices is as follows:
- trực tiếp bóng đá việt nam hôm nay direct tax authority sends a notice to taxpayers falling under points d, e, g of Clause 1 of this Article, requesting an explanation or supplementation of information and documents related to trực tiếp bóng đá việt nam hôm nay use of e-invoices.
- Taxpayers must provide explanations or supplement information and documents within no more than 02 working days from trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay tax authority issues trực tiếp bóng đá việt nam hôm nay notice. Taxpayers may directly visit trực tiếp bóng đá việt nam hôm nay tax authority for explanations or provide additional information and documents either in person or by writing.
- Taxpayers may continue using e-invoices or supplement trực tiếp bóng đá việt nam hôm nay explanations specifically:
+ If taxpayers fully explain or supplement required information and documents, and can verify compliance with legal regulations on using e-invoices, they may continue using e-invoices.
+ If taxpayers have explained or supplemented information and documents but cannot verify compliance with legal regulations on using e-invoices, trực tiếp bóng đá việt nam hôm nay tax authority will continue notifying and requesting taxpayers to supplement information and documents. trực tiếp bóng đá việt nam hôm nay deadline for supplementation is 02 working days from trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay tax authority issues trực tiếp bóng đá việt nam hôm nay notice.
- If trực tiếp bóng đá việt nam hôm nay deadline according to trực tiếp bóng đá việt nam hôm nay notice expires and trực tiếp bóng đá việt nam hôm nay taxpayer fails to explain or supplement information and documents, trực tiếp bóng đá việt nam hôm nay tax authority will issue a notice requesting trực tiếp bóng đá việt nam hôm nay taxpayer to discontinue trực tiếp bóng đá việt nam hôm nay use of e-invoices with codes or without codes from trực tiếp bóng đá việt nam hôm nay tax authority and will take measures according to regulations.
