Can trực tiếp bóng đá euro hôm nay tax documents used for management and operation by an trực tiếp bóng đá euro hôm nay unit be recorded in trực tiếp bóng đá euro hôm nay books in Vietnam?

Shall trực tiếp bóng đá euro hôm nay tax documents used for management and operation by an trực tiếp bóng đá euro hôm nay unit be recorded in trực tiếp bóng đá euro hôm nay books in Vietnam?

*Case where trực tiếp bóng đá euro hôm nay documents must be retained for at least 5 years(Based on Article 12Decree 174/2016/ND-CP).

[1]trực tiếp bóng đá euro hôm nay vouchers not used directly for book entries and preparation of financial statements, such as receipts, payment slips, warehouse entry, and exit slips, are not kept in the trực tiếp bóng đá euro hôm nay document files of the trực tiếp bóng đá euro hôm nay department.

[2] trực tiếp bóng đá euro hôm nay documents used for management and operation by an trực tiếp bóng đá euro hôm nay unit are not directly recorded in trực tiếp bóng đá euro hôm nay books and not used for preparing financial statements.

[3]If the trực tiếp bóng đá euro hôm nay documents stipulated in paragraphs (1) and (2) above are required by other laws to be retained for more than 5 years, storage shall comply with those regulations.

*Case where trực tiếp bóng đá euro hôm nay documents must be retained for at least 10 years(Article 13Decree 174/2016/ND-CP)

[1]trực tiếp bóng đá euro hôm nay vouchers directly used to record trực tiếp bóng đá euro hôm nay books and prepare financial statements, detailed listings, detailed ledgers, general ledgers, monthly, quarterly, and annual financial statements of the trực tiếp bóng đá euro hôm nay unit, settlement reports, self-evaluation trực tiếp bóng đá euro hôm nay reports, destruction records of archived trực tiếp bóng đá euro hôm nay documents, and other documents directly used for bookkeeping and financial reporting.

[2]trực tiếp bóng đá euro hôm nay documents related to the liquidation and sale of fixed assets; inventory and asset evaluation reports.

[3]trực tiếp bóng đá euro hôm nay documents of the project owner, including trực tiếp bóng đá euro hôm nay documents for annual periods and trực tiếp bóng đá euro hôm nay documents on settlement reports of completed projects in groups B, C.

[4]trực tiếp bóng đá euro hôm nay documents related to establishment, division, separation, merger, consolidation, change of ownership, change of business type or unit, dissolution, bankruptcy, cessation of operation, project completion.

[5]Documents related at the unit like audit files of the State Audit, inspection, examination, supervision files of competent state agencies or files of independent audit organizations.

[6]Other documents not specified in Section 1.1 and 1.3 of this document.

[7]If the trực tiếp bóng đá euro hôm nay documents stipulated in paragraphs (1), (2), (3), (4), (5), (6) above are required by other laws to be retained for more than 10 years, storage shall comply with those regulations.

*Case where trực tiếp bóng đá euro hôm nay documents must be retained permanently(Article 14Decree 174/2016/ND-CP)

[1]For trực tiếp bóng đá euro hôm nay units in the field of state trực tiếp bóng đá euro hôm nay, documents that must be retained permanently include the annual State budget settlement report approved by the National Assembly, local budget settlement reports approved by councils at various levels; files, and completion settlement reports of projects in group A, national important projects; other trực tiếp bóng đá euro hôm nay documents of historical nature with significant economic, security, or defense meaning.

The determination of other trực tiếp bóng đá euro hôm nay documents that must be retained permanently is decided by the legal representative of the trực tiếp bóng đá euro hôm nay unit, the sector, or locality based on their historical nature and significant economic, security, or defense meaning.

[2]For business operations, trực tiếp bóng đá euro hôm nay documents that must be retained permanently include trực tiếp bóng đá euro hôm nay documents that have historical significance and important economic, security, or defense meaning.

The head or legal representative of the trực tiếp bóng đá euro hôm nay unit shall decide the determination of trực tiếp bóng đá euro hôm nay documents to be retained permanently based on their historical and long-term significance, and direct which department, either the trực tiếp bóng đá euro hôm nay or another, to retain under original or other forms.

[3]The permanent retention period must be over 10 years until trực tiếp bóng đá euro hôm nay documents are naturally destroyed.

Thus, the trực tiếp bóng đá euro hôm nay documents used for management and operation by the trực tiếp bóng đá euro hôm nay unit are not directly recorded in trực tiếp bóng đá euro hôm nay books and not used for preparing financial statements.

Can trực tiếp bóng đá euro hôm nay tax documents used for management and operation by an trực tiếp bóng đá euro hôm nay unit be recorded in trực tiếp bóng đá euro hôm nay books in Vietnam? (Image from the Internet)

What are the regulations on the timing for calculating the storage period of trực tiếp bóng đá euro hôm nay tax documents in Vietnam?

Based on Article 15Decree 174/2016/ND-CP, the timing for calculating the storage period of trực tiếp bóng đá euro hôm nay documents is as follows:

[1]The timing for calculating the storage period for trực tiếp bóng đá euro hôm nay documents stipulated in Section 1.1, paragraph (1), (2), (7) Section 1.2, and Section 1.3 above is calculated from the end date of the annual trực tiếp bóng đá euro hôm nay period.

[2]The timing for calculating the storage period for the trực tiếp bóng đá euro hôm nay documents stipulated in paragraph (3) Section 1.2 above is calculated from the date the completion settlement report is approved.

[3]The timing for calculating the storage period for trực tiếp bóng đá euro hôm nay documents related to the establishment of a unit is calculated from the date of establishment; trực tiếp bóng đá euro hôm nay documents related to division, separation, merger, consolidation, change of ownership form, change of type are calculated from the date of division, separation, merger, consolidation, change of form, or type; trực tiếp bóng đá euro hôm nay documents related to dissolution, bankruptcy, cessation of operation, project completion are calculated from the date the procedures for dissolution, bankruptcy, cessation of operation, project completion are completed; trực tiếp bóng đá euro hôm nay documents related to audit, inspection, and examination files of competent authorities are calculated from the date of the audit or examination report or conclusion.

Should trực tiếp bóng đá euro hôm nay documents be kept as originals or copies in Vietnam?

According to regulations at Article 9Decree 174/2016/ND-CP, as follows:

Preservation, storage, and provision of trực tiếp bóng đá euro hôm nay documents and information

1. Stored trực tiếp bóng đá euro hôm nay documents must be the original as prescribed by law for each type of trực tiếp bóng đá euro hôm nay document, except in the following cases:

a) trực tiếp bóng đá euro hôm nay documents specified in Clause 2, Clause 3 Article 6 of this Decree have only one original but need to be stored in multiple units, apart from the unit holding the original, the other units may store copied trực tiếp bóng đá euro hôm nay documents.

b) During the time trực tiếp bóng đá euro hôm nay documents are temporarily held or confiscated under Clause 4 Article 6 of this Decree, the trực tiếp bóng đá euro hôm nay unit must store copied trực tiếp bóng đá euro hôm nay documents accompanied by the "Handover Record of trực tiếp bóng đá euro hôm nay Documents" according to Clause 2 Article 7 of this Decree.

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Thus, trực tiếp bóng đá euro hôm nay documents must be stored as originals according to legal provisions for each type of trực tiếp bóng đá euro hôm nay document except in the following cases:

- For trực tiếp bóng đá euro hôm nay documents with only one original that need to be stored in multiple units, apart from the unit holding the original, the other units may store copied trực tiếp bóng đá euro hôm nay documents.

- trực tiếp bóng đá euro hôm nay documents lost or destroyed due to objective causes as prescribed;

- trực tiếp bóng đá euro hôm nay documents temporarily held or confiscated;