Can replacement invoices issued in 2023 be taxed at 8%?

Thu, 06 Apr 2023 13:46:09

Ms. Pham Thi Hien (Thai Binh) has issued a sales invoice at the tax rate of 8% in December 2022 and that invoice is a replacement invoice. By 2023, customers report that they need to issue invoices again because of a change in the quantity of goods allocated to member companies.

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Time of issuing an invoice is the time of acceptance and handover of works

Thu, 06 Apr 2023 13:51:09

Ms. Mai Thanh Hien’s company (Binh Duong) operates in the field of construction and installation. According to Ms. Hien, refer to Decree No. 15/2022/ND-CP on VAT rates, some items will be reduced to 8% from February 1, 2022 to December 31, 2022; from January 1, 2023 the tax rate will be 10%.

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Can taxpayers pay taxes online?

Wed, 05 Apr 2023 15:05:11

Ms. Dang Thi Thao Nguyen (Da Nang) asked, can taxpayers pay taxes electronically (online)?

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Instructions for handling faulty e-invoices

Thu, 09 Mar 2023 12:06:25

Ms. Dinh Ngoc Linh (Tay Ninh) asked, when canceling an invoice with the wrong quantity, wrong unit price, should she make a record of invoice cancellation for both parties to sign, or just make Form 04 and send it to the tax agency?

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What do tax rate apply for service in 2022 and invocing in 2023?

Thu, 09 Mar 2023 14:26:28

Ms. Dang Thi Thu Trang's company (Dong Nai) has used some outsourced services that are eligible for VAT reduction from 10% to 8% and applied in 2022, now there is one last payment period for the service in December 2022, ending service on December 25, 2022.

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Time to determine turnover to calculate taxable income

Thu, 09 Mar 2023 11:21:01

Mr. Tran Minh Hai's company specializes in providing technical design services and producing graphic images, advertising TVCs for real estate projects. After signing the contract, the investor usually makes an advance to secure the contract performance and requires the company to issue an invoice for the advance.

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Invoicing in 2023 for service in 2022, what does tax rate apply?

Thu, 09 Mar 2023 11:21:26

Ms. Dang Thi Thu Trang's company (Dong Nai) has used some outsourced services that are eligible for VAT reduction from 10% to 8% and applied in 2022, now there is one last payment period for the cost. service in December 2022, ending service on December 25, 2022.

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What tax rate do invoices in January 2023 apply?

Sat, 11 Feb 2023 10:51:03

According to Mr. Tran Lu's reflection, based on the Government's Decree No. 15/2022/ND-CP dated January 28, 2022 on tax exemption and reduction policies, Mr. Lu's business is eligible for VAT reduction from 10% to 8% applies to services from February 1, 2022-December 31, 2022.

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Which income is subject to corporate income tax?

Tue, 31 Jan 2023 15:52:49

Income from credit activities for the poor and other policy beneficiaries of the Bank for Social Policies is income exempt from corporate income tax.

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How does the contractor import equipment in the name of the contractor?

Tue, 31 Jan 2023 15:53:13

Mr. Tran Hong Anh (Hanoi) is a construction contractor with 100% foreign capital, established and operating under Vietnamese law in the form of a one-member limited liability company. The company is performing a project construction contract for an investor who is an export processing enterprise.

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Is it allowed to write the name of the goods in a foreign language on the invoice?

Tue, 31 Jan 2023 15:53:20

Ms. Mai Thi Oanh Kieu (Quang Nam) has some imported products with foreign names, such as "Led ceiling lamp". Ms. Kieu asked, in this case, can the company issue an invoice according to the name of such goods?

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Conditions for selecting investors of social housing projects in the form of bidding

Fri, 23 Dec 2022 10:40:51

One of the conditions for a social housing investment project to select an investor by bidding is the detailed construction planning already approved by a competent authority.

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Will the VAT rate be reduced in 2023?

Fri, 23 Dec 2022 10:40:24

Ms. Nguyen Thi Tuyet (Khanh Hoa) is applying the tax rate of 8% according to Decree No. 15/2022/ND-CP for the collection, transportation and treatment of domestic waste. Ms. Tuyet asked, in 2023, what tax rate will be applied to the groups of goods and services that have enjoyed the above tax incentives?

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What is the penalty for issuing false invoices?

Fri, 23 Dec 2022 10:40:43

Mr. Pham Thanh (Hanoi) asked, can the statute of limitations for sanctioning administrative violations on invoices is 2 years specified in Decree No. with administrative violations that ended in previous years (2021, 2020)?

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Is the COVID-19 test fee taxable?

Wed, 07 Dec 2022 15:24:17

Mr. Tran Thanh Binh (Binh Duong) company operates in the field of road freight transport and is subject to VAT. The cost of freight includes the basic cost and includes the COVID-19 test fee (subject to not subject to VAT) for each driver.

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Appointment of professional titles, consider increasing salary ahead of time?

Wed, 07 Dec 2022 15:24:54

Ms. Nguyen Thi Huyen (Dong Nai) is a Grade II primary school teacher, working since September 2014. At the end of 2020, she will be considered for a salary increase 6 months ahead of schedule and will be entitled to a salary increase from 2.67 to 3.0 in March 2021.

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How to process sold invoices when customers returned goods?

Wed, 07 Dec 2022 15:26:02

Mr. Nguyen Van Khanh's company is using electronic invoices according to Decree No. 123/2020/ND-CP. The company's main activity is commerce, so it issues a lot of invoices for individual customers. Therefore, when the customer returns the goods, it is not possible to issue a return invoice to the company. Mr. Khanh asked, in this case, how should the company handle sales invoices?

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Conditions for applying 0% tax on exported goods and services

Tue, 08 Nov 2022 10:13:14

Mr. Bui Quang Huy's company (Hanoi) has an e-commerce website providing dental product design services. The customer submits a request via the website, then the company sends the design and the customer pays via Paypal.

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