News
Thứ 5, Ngày 29/10/2020, 10:00
Deploying the application of invoices and documents according to the Government's Decree no. 123/2020/ND-CP
Cỡ chữ: Font size: Giảm (A-) Mặc định (A) Tăng (A+)
29/10/2020 | Nguyen Trang

​PORTAL - Binh Duong provincial Department of Taxation guides the application of invoices and documents according to the Government's Decree no. 123/2020/ND-CP.

​​Accordingly, Decree no. 123/2020/ND-CP has annulled some provisions of the Government's Decree 119/2018/ND-CP dated September 12, 2018 on electronic invoices. Specifically, the implementation of electronic invoices, electronic invoices with the Tax authority's code under this Decree will be done for enterprises, economic organizations, other organizations, business households and individuals by November 01, 2020.

From November 01, 2020, Decree no. 51/2010/ND-CP dated May 14, 2010 and no. 04/2014/ND-CP dated January 17, 2014 of the Government providing for goods sale and service provision invoices shall expire. Based on the above provisions, from November 01, 2020, enterprises, economic organizations, other organizations, business households and individuals are not required to complete the implementation of electronic invoices without the Tax authority's code, electronic invoices with the Tax authority's code. Decree no. 51/2010/ND-CP, Decree no. 04/2014/ND-CP and Decree no. 119/2018/ND-CP continue to take effect until June 30, 2022.

If an enterprise or economic organization has notified the issuance of pre-printed invoices, self-printed invoices or electronic invoices without the tax authority's code, or has registered to apply an electronic invoice with the Tax authority's code, has purchased Tax authority's invoices before the date of the Decree no. 123/2020/ND-CP, they will continue to use them until June 30, 2022 and follow the procedures on invoices according to the provisions of Decree no. 51/2010/ND-CP and Decree no. 04/2014/ND-CP of the Government providing for goods sale and service provision invoices and guiding documents for implementation.

During the period from October 19, 2020 (the issuance date of Decree no. 123/2020/ND-CP) to June 30, 2022, in case the Tax authority notifies the business establishment to apply e-invoices according to the provisions of this Decree, the business establishment shall comply with the guidance of the Tax authority. In case the information technology infrastructure is not met but continue to use invoices as prescribed in Decree no. 51/2010/ND-CP dated May 14, 2010, Decree no. 04/2014/ND-CP dated 17/01/2014 of the Government and guiding documents for implementation, then must send invoice data to the tax authority according to Form no. 03/DL-HDDT attached to Decree no. 123/2020/ND-CP together with the submission of value added tax return.

Decree no. 123/2020/ND-CP is posted on the Notification section of the website of Binh Duong Department of Taxation at: https://binhduong.gdt.gov.vn for enterprises and economic organizations to research and see detailed contents of the Decree.

Lượt người xem:  Views:   14
Chia sẻ:
Share:
Others
 
 
Manage PermissionsManage Permissions
|
Version HistoryVersion History

Tiêu đề

Hình ảnh

Hình ảnh mô tả

Tóm tắt

Nội dung

Link thay thế nội dung

Ngày xuất bản

Tin nổi bật(Time)

Tác giả

Số Trang

Số Ảnh

Số tiền

Trạng thái

Lịch sử

Số lượt người đọc

Phân loại

Loại bài viết

Audio

Tin liên quan

Từ khóa

Email

Hệ số ảnh

Hệ số lương cơ sở

Hệ số tin

LuongCoSo

Tiền nhuận bút

Tin nổi bật

Approval Status

Attachments

Content Type: Tin Tức Mở Rộng
Version:
Created at by
Last modified at by
News