Are e-records considered accounting records in Vietnam? What does an e-xem bóng đá trực tiếp trên youtube dossier include?
Are e-records considered accounting records in Vietnam?
Pursuant to Clause 1, Article 17 of theLaw on Accounting 2015, e-records are regulated as follows:
E-records
1. An e-record is considered an accounting record when it contains the contents specified in Article 16 of this Law and is represented in e-data form, encoded without alteration during the transmission over computer networks, telecommunications networks, or on information carriers such as magnetic tapes, magnetic disks, and various payment cards.
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An e-record is considered an accounting record when it meets the following conditions:
- It contains the following contents:
+ Name and code of the accounting record;
+ Date, month, year of creating the accounting record;
+ Name, address of the agency, organization, unit, or individual creating the accounting record;
+ Name, address of the agency, organization, unit, or individual receiving the accounting record;
+ Content of economic, financial transactions arising;
+ Quantity, unit price, and amount of the economic, financial transaction recorded in numbers; total amount of the accounting record for collecting or spending money recorded in numbers and in words;
+ Signature, full name of the creator, approver, and related persons to the accounting record.
- It is represented in e-data form, encoded without alteration during transmission over computer networks, telecommunications networks, or on information carriers such as magnetic tapes, magnetic disks, and various payment cards.
Are e-records considered accounting records in Vietnam? What does an e-xem bóng đá trực tiếp trên youtube dossier include? (Image from Internet)
Vietnam: What does an e-xem bóng đá trực tiếp trên youtube dossier during e-xem bóng đá trực tiếp trên youtube transactions include?
Pursuant to Clause 1, Article 6 ofCircular 19/2021/TT-BTC, it is regulated as follows:
E-records during e-xem bóng đá trực tiếp trên youtube transactions
1. e-records include:
a) e-xem bóng đá trực tiếp trên youtube dossier: taxpayer registration dossier; xem bóng đá trực tiếp trên youtube declaration dossier; confirmation of xem bóng đá trực tiếp trên youtube obligation fulfillment; checking xem bóng đá trực tiếp trên youtube payment information; procedures for offsetting xem bóng đá trực tiếp trên youtube, late payment, and overpaid fines; xem bóng đá trực tiếp trên youtube refund dossier; xem bóng đá trực tiếp trên youtube exemption and reduction dossier; exemption from late payment; non-calculation of late payment; dossier of xem bóng đá trực tiếp trên youtube debt profiling; dossier of xem bóng đá trực tiếp trên youtube debt clearance, late payment, fines; xem bóng đá trực tiếp trên youtube payment extension; gradual payment of xem bóng đá trực tiếp trên youtube debt and other xem bóng đá trực tiếp trên youtube-related dossiers, records in e-form as prescribed in the Law on xem bóng đá trực tiếp trên youtube Administration and guiding records of the Law on xem bóng đá trực tiếp trên youtube Administration.
b) e-State Budget Revenue (NSNN) payment record: NSNN payment record in accordance with Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam on administrative procedures in the field of State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in e-form. In cases of xem bóng đá trực tiếp trên youtube payment through e-xem bóng đá trực tiếp trên youtube payment forms of banks or intermediary payment service providers, the NSNN payment record is the transaction record of such banks or providers which must ensure all information as per the NSNN payment record template.
c) Notifications, decisions, and other records of the xem bóng đá trực tiếp trên youtube authority in e-form.
d) e-records as prescribed in this clause must be electronically signed as regulated in Article 7 of this Circular. Should an e-xem bóng đá trực tiếp trên youtube dossier include accompanying records in paper form, they must be converted to e-form as regulated by the Law on e-Transactions, Decree No. 165/2018/ND-CP dated December 24, 2018, of the Government of Vietnam on e-transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).
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Thus, e-xem bóng đá trực tiếp trên youtube dossiers during e-xem bóng đá trực tiếp trên youtube transactions include:
- Taxpayer registration dossier;
- xem bóng đá trực tiếp trên youtube declaration dossier;
- Confirmation of xem bóng đá trực tiếp trên youtube obligation fulfillment; checking xem bóng đá trực tiếp trên youtube payment information; procedures for offsetting xem bóng đá trực tiếp trên youtube, late payment, overpaid fines;
- xem bóng đá trực tiếp trên youtube refund dossier;
- xem bóng đá trực tiếp trên youtube exemption and reduction dossier; exemption from late payment; non-calculation of late payment;
- xem bóng đá trực tiếp trên youtube debt profiling dossier;
- xem bóng đá trực tiếp trên youtube debt clearance dossier, late payment, fines; xem bóng đá trực tiếp trên youtube payment extension; gradual payment of xem bóng đá trực tiếp trên youtube debt
- And other xem bóng đá trực tiếp trên youtube-related dossiers, records in e-form as prescribed by theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu 38/2019/QH14and guiding records of theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu 38/2019/QH14.
When is the time to submit e-xem bóng đá trực tiếp trên youtube dossiers and pay e-taxes in Vietnam?
Pursuant to Clause 1, Article 8 ofCircular 19/2021/TT-BTC, the following content is regulated:
Method of determining the time for submitting e-xem bóng đá trực tiếp trên youtube dossiers, paying e-taxes by taxpayers, and the time xem bóng đá trực tiếp trên youtube authorities send notifications, decisions, records to taxpayers
1. Time for submitting e-xem bóng đá trực tiếp trên youtube dossiers, paying e-taxes
a) Taxpayers are allowed to carry out e-xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet holidays. The time taxpayers submit dossiers is determined as on the day if the dossier is successfully signed and sent within the time frame from 00:00:00 to 23:59:59 of the day.
b) The time of confirmation of submission of e-xem bóng đá trực tiếp trên youtube dossiers is determined as follows:
b.1) For e-taxpayer registration dossiers: it is the day the xem bóng đá trực tiếp trên youtube authority's system receives the dossier and is recorded on the Taxpayer Registration Dossier Receipt Notice sent by the xem bóng đá trực tiếp trên youtube authority to the taxpayer (as per form No. 01-1/TB-TDT issued with this Circular).
b.2) For xem bóng đá trực tiếp trên youtube declaration dossiers (except xem bóng đá trực tiếp trên youtube declaration dossiers in cases where the xem bóng đá trực tiếp trên youtube management authority calculates taxes, notifies taxpayers to pay taxes as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the day the xem bóng đá trực tiếp trên youtube authority's system receives the dossier and is recorded on the xem bóng đá trực tiếp trên youtube Declaration Dossier Receipt Notice sent by the xem bóng đá trực tiếp trên youtube authority to the taxpayer (as per form No. 01-1/TB-TDT issued with this Circular) if the xem bóng đá trực tiếp trên youtube declaration dossier is accepted by the xem bóng đá trực tiếp trên youtube authority in the e-xem bóng đá trực tiếp trên youtube Declaration Dossier Acceptance Notice sent by the xem bóng đá trực tiếp trên youtube authority to the taxpayer (as per form No. 01-2/TB-TDT issued with this Circular).
Specifically for xem bóng đá trực tiếp trên youtube declaration dossiers including accompanying records submitted directly or sent via postal services: The confirmation time of submission of xem bóng đá trực tiếp trên youtube declaration dossier is calculated according to the day the taxpayer completes submitting the full dossier as prescribed.
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Taxpayers are allowed to carry out e-xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet holidays.
Note: The time taxpayers submit dossiers is determined as on the day if the dossier is successfully signed and sent within the time frame from 00:00:00 to 23:59:59 of the day.
