Accordingly, the Ministry of Finance shall base on the provisions of Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the contents of invoices, instructed:
Particular types of goods and services such as electricity, water, telecommunication services, information technology services, television services, postal and courier services, banking, securities and insurance are sold in certain periods, on the invoice must specify the period of supply goods and services. For periodical export services, a list shall be used to list the goods and services sold with the invoice, and shall ensure:
FCT obligations: In Clause 4, Article 2 of Circular 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance stipulates:
“Article 2. Entities not regulated by this Circular
In case the Company (declaring VAT payment by tax credit method) is an enterprise which is enjoying corporate income tax incentives due to meeting conditions of the locality, incurring costs related to the destruction of unused materials due to changes in production strategies, the Company shall carry out as follows:
On September 9, 2022, the representative of Vina Bookkeeping, Mr. Vo Tan Huu, the General Director of the Company, also a member of the Executive Committee of VICA, attended the 10th Anniversary of VICA 2012-2022 in Khanh Hoa. The ceremony was attended by representatives of the Ministry of Finance, the Vietnam Association of Accountants and
In case the Company prepares VAT refund documents for export goods, meet the conditions, procedures and documents stated in Article 19 of Circular No. 219/2013/TT-BTC and Clause 2 of Article 28 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.
From July 1, 2022, electronic invoices shall be applied according to Decree No. 123/2020/ND-CP, electronic sales invoices are invoices for organizations and individuals in the non-tariff zone, organizations and individuals declare and calculate value added tax using the direct method used for activities, including exporting goods and services abroad.
Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:
Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.
In case the Company has an individual taxpayer who earns income from wages and salaries registered for family deduction for his/her dependents who are his/her uncles, aunts and sisters-in-law, as follows:
Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:
“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).
Congratulations to the new employees for successfully passing the selection process and officially becoming our company’s Tax and Accounting Consultant. Our company hopes that the dynamic, open and friendly working environment will help you have a favorable start in your career path, always keeping the enthusiasm of youth and desire long-term dedication to the Company.
To meet the needs of expanding FDI customers, other than Japanese customers, Vina Bookkeeping Co.,Ltd – Branch in Ha Noi has successfully recruited new graduates in 2022. Congratulations to the excellent students who have successfully passed 3 rounds of selection and officially become Accounting and Tax Consultants in Hanoi office. After undergoing intensive training in
Floor 14, TNR Building, 180 Nguyen Cong Tru Street, Nguyen Thai Binh Ward, District 1, HCMC
Hotline: (028) 3821 0375
Fax: (028) 3821 0376
12th Floor, Indochina Plaza Hanoi Office Building, 241 Xuan Thuy St., Dich Vong Hau Ward, Cau Giay Dist, Hanoi
Hotline: (024) 3795 4295
Fax: (024) 3795 4293
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