What are payment vouchers in Vietnam? non-cash payment vouchers in Vietnam? What types of non-cash payment vouchers in Vietnamare included?
What is a payment voucher?
Payment vouchers in Vietnam are papers and information-carrying objects that reflect arising and completed economic and financial operations, used as a basis for making payments.
What is a cashless payment voucher?
Non-cash payment voucher is a document used to record information about expenditures to purchase goods and services according to the provisions of tax administration law, but is paid through other means without having to pay cash. is cash.
Some examples of non-cash payment documents are checks, payment orders or orders, collection orders, bank cards.
Pursuant to the provisions of Clause 10, Article 1 of Circular 26/2015/TT-BTC amending and supplementing the conditions for deduction of input value-added tax as follows:
Having non-cash payment vouchers in Vietnam for purchased goods and services (including imported goods) of twenty million dong or more, except for cases where the value of goods and services is imported each time. valued at less than twenty million dong, goods and services purchased each time according to the invoice are under twenty million dong at the price inclusive of VAT and in case the business establishment imports the goods as gifts or presents of Overseas organizations and individuals are eligible for input value-added tax deduction.
Non-cash payment vouchers in Vietnam include bank payment vouchers in Vietnam and other non-cash payment documents as guided in Clauses 3 and 4 of this Article.
Note: In case of buying goods and services from one supplier with a value of less than 20 million VND but buying many times in the same day with a total value of 20 million VND or more, only tax deduction is allowed for the school. with proof of payment via bank.
The supplier is a taxpayer with a tax identification number, and directly declares and pays value added tax.
If the taxpayer is a business establishment with stores that are dependent units using the same tax identification number and invoice form of the business establishment, the invoice has the heading "Digital Store" to distinguish the taxable items. store of the business establishment and stamped with each store, each store is a supplier.
Pursuant to the provisions of Article 4 of Circular 96/2015/TT-BTC on determining deductible expenses when calculating taxable income as follows:
In case of expenditure, if there is an invoice for buying goods and services each time with a value of 20 million VND or more (price includes VAT), when making payment, there must be a non-cash payment voucher, the enterprise will deductible when calculating income subject to corporate income tax.
What are payment vouchers in Vietnam, non-cash payment vouchers in Vietnam? What types of non-cash payment vouchers in Vietnam are included? (Image from the internet)
What types of non-cash payment vouchers in Vietnam are included?
Pursuant to the provisions of Clause 10, Article 1 of Circular 26/2015/TT-BTC (amended by Article 1 of Circular 173/2016/TT-BTC) regulations on non-cash payment documents, accordingly Non-cash payment vouchers in Vietnam include them from bank payments and other cash payment documents.
Proof of payment via bank:
Payment documents via bank are understood as documents proving the transfer of money from the buyer's account to the seller's account opened at payment service providers in accordance with the payment methods in accordance with the law. provisions of current law.
Documents for payment via bank can be checks, payment orders or payment orders, collection orders, collection orders, bank cards, credit cards, phone sims (e-wallets) and other forms of payment according to regulations. regulations (including the case where the buyer pays from the buyer's account to the seller's account in the name of the owner of the private business, or the buyer pays from the buyer's account in the name of the owner of the private business to the seller account)
Other non-cash payment vouchers in Vietnam
Other cases of non-cash payment to deduct input VAT include:
- In case of goods or services purchased by the clearing method between the value of purchased goods or services and the value of sold or borrowed goods or services, which this payment method is regulated specified in the contract
- In case goods and services are purchased by the debt clearing method such as borrowing or borrowing money; offsetting debt through a third person
- In case purchased goods and services are authorized to be paid through a third party to pay via bank
- In case purchased goods and services are paid via bank to a third party's account opened at the State Treasury for enforcement by collecting money and property held by other organizations or individuals. holding.
Thus, above are the answers about payment vouchers in Vietnam, non-cash payment vouchers in Vietnam and classification of non-cash payment documents that you can refer to.
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