{"id":999981513,"date":"2026-07-08T15:09:39","date_gmt":"2026-07-08T08:09:39","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&#038;p=999981513"},"modified":"2026-07-09T11:17:17","modified_gmt":"2026-07-09T04:17:17","slug":"sample-payment-authorization-form-for-individuals-not-making-cash-payments-effective-from-july-1-2025","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/sample-payment-authorization-form-for-individuals-not-making-cash-payments-effective-from-july-1-2025\/","title":{"rendered":"Sample payment authorization form for individuals: No cash payments accepted from July 1, 2025."},"content":{"rendered":"<p><strong>1. Basis for Tax Deductions and Recognition of Legitimate Expenses<\/strong><br \/>\nDuring operations, businesses often encounter situations where they authorize individuals (employees, purchasing staff) to make payments to suppliers. For this expenditure to be recognized by the Tax authorities as a non-cash payment, thus qualifying for VAT deduction and inclusion in deductible expenses during tax settlement, accounting records must include a clear and transparent authorization document.<\/p>\n<p><strong>2. Application Instructions<\/strong><br \/>\nAccountants need to establish and maintain a Power of Attorney document at the time a transaction occurs. Preparing complete and timely documentation is a core legal basis that helps businesses proactively explain transactions, avoid the risk of expense disallowance, and prevent the exclusion of input VAT during audits and inspections.<\/p>","protected":false},"excerpt":{"rendered":"<p>When a business authorizes an individual to pay for goods and services on its behalf, a power of attorney is a mandatory document. This document proves that the transaction meets the requirements for cashless payment, thereby ensuring the right to deduct input VAT and recognize it as a legitimate expense. <\/p>","protected":false},"featured_media":999981543,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[279],"tags":[376],"class_list":["post-999981513","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-bieu-mau","tag-https-bizzi-vn-wp-content-uploads-2026-07-bizzi-mau-giay-uy-quyen-cho-ca-nhan-docx"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981513"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981513\/revisions"}],"predecessor-version":[{"id":999981557,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981513\/revisions\/999981557"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981543"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}