trực tiếp bóng đá việt nam hôm nayHow many monthly accounting periods are there for import-export tax in a year in Vietnam?

What are principles for trực tiếp bóng đá việt nam hôm nay import and export tax accountingin Vietnam?

Based on Clause 3, Article 4 ofCircular 174/2015/TT-BTC, trực tiếp bóng đá việt nam hôm nay accounting for export and import tax must adhere to trực tiếp bóng đá việt nam hôm nay following principles:

- Accounting by accounting period;

- By fiscal year;

- Conformity with trực tiếp bóng đá việt nam hôm nay State Treasury's budget revenue accounting system;

- Summarize and reflect trực tiếp bóng đá việt nam hôm nay financial information of completed business activities;

- Provide financial reports as required by accounting law.

How many monthly accounting periods are there for import-export tax in a year in Vietnam?

According to Article 7 ofCircular 174/2015/TT-BTC, trực tiếp bóng đá việt nam hôm nay tax accounting periods include a monthly accounting period, an annual accounting period, and an adjustment settlement period.

+ trực tiếp bóng đá việt nam hôm nay monthly accounting period is trực tiếp bóng đá việt nam hôm nay timeframe from trực tiếp bóng đá việt nam hôm nay 1st to trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay month.

+ trực tiếp bóng đá việt nam hôm nay annual accounting period is trực tiếp bóng đá việt nam hôm nay timeframe calculated from January 1 to December 31 of trực tiếp bóng đá việt nam hôm nay calendar year.

+ trực tiếp bóng đá việt nam hôm nay adjustment settlement period is from January 1 to January 31 of trực tiếp bóng đá việt nam hôm nay following year, for accounting and adjusting transactions that are permitted to be accounted into trực tiếp bóng đá việt nam hôm nay previous year's accounting books according to trực tiếp bóng đá việt nam hôm nay State Budget Law. Adjustment documents related to trực tiếp bóng đá việt nam hôm nay previous year are updated with data into December of trực tiếp bóng đá việt nam hôm nay previous year.

In trực tiếp bóng đá việt nam hôm nay case where adjustments to trực tiếp bóng đá việt nam hôm nay previous year’s state budget documents arise after customs authorities have closed trực tiếp bóng đá việt nam hôm nay previous year's accounting period, they will be accounted into trực tiếp bóng đá việt nam hôm nay current year's accounting period.

According to trực tiếp bóng đá việt nam hôm nay aforementioned regulation, trực tiếp bóng đá việt nam hôm nay monthly accounting period for export and import tax is a fixed timeframe according to trực tiếp bóng đá việt nam hôm nay solar calendar, starting from trực tiếp bóng đá việt nam hôm nay 1st and ending on trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay month. This means each month will be considered a separate accounting period for accounting and managing export and import tax, which indicatesthere will be 12 monthly accounting periods for import-export tax in a year.

How many monthly accounting periods are there for import-export tax in a year in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

What requirements must be met when recording on import-export tax accounting documents in Vietnam?

Pursuant to Article 19 ofCircular 174/2015/TT-BTC, amended by Clause 2, Article 1 ofCircular 112/2018/TT-BTC, regulations are as follows:

Preparation, signing, and storage of accounting documents

1. All transactions related to trực tiếp bóng đá việt nam hôm nay recording of tax and other receipts for exported and imported goods must be documented in accounting documents. Each accounting document is prepared only once for each transaction that arises.

2. Accounting documents must be prepared in accordance with trực tiếp bóng đá việt nam hôm nay content prescribed in trực tiếp bóng đá việt nam hôm nay templates for each type of transaction, ensuring full and legal content for each type of document as prescribed by trực tiếp bóng đá việt nam hôm nay Accounting Law and Decree 174/2016/ND-CP dated December 30, 2016, of trực tiếp bóng đá việt nam hôm nay Government of Vietnam detailing certain provisions of trực tiếp bóng đá việt nam hôm nay Accounting Law (hereinafter referred to as Decree 174/2016/ND-CP dated December 30, 2016, of trực tiếp bóng đá việt nam hôm nay Government of Vietnam).

3. Recording on accounting documents

a) Entries on documents must be full, clear, prompt, and accurate according to trực tiếp bóng đá việt nam hôm nay provisions of Article 18 of trực tiếp bóng đá việt nam hôm nay Accounting Law and Decree 174/2016/ND-CP dated December 30, 2016, of trực tiếp bóng đá việt nam hôm nay Government of Vietnam;

b) Writing on documents must be continuous, without interruption, without abbreviations, erasing, or corrections; writing must use a ballpoint or ink pen; not use red ink or pencil;

c) Amounts written in words must match trực tiếp bóng đá việt nam hôm nay amounts written in numbers. trực tiếp bóng đá việt nam hôm nay first letter must be capitalized; subsequent letters must not be capitalized; writing must start from trực tiếp bóng đá việt nam hôm nay beginning of trực tiếp bóng đá việt nam hôm nay line; written text and numbers must be continuous with no space gaps; finish a line before starting another; no inserting or overlapping printed letters; empty spaces must be crossed out to prevent alterations, number additions, or letter additions. Any altered or corrected document is not valid for payment and entry recording. Errors in pre-printed forms must be voided by crossing them out.

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trực tiếp bóng đá việt nam hôm nay recording on import-export tax accounting documents must ensure it is full, clear, prompt, and accurate according to Article 18 of trực tiếp bóng đá việt nam hôm nay2015 Accounting Lawas follows:

- Accounting documents must be clearly, fully, promptly, and accurately prepared according to trực tiếp bóng đá việt nam hôm nay template regulations.

In cases where accounting documents do not have a template, trực tiếp bóng đá việt nam hôm nay accounting unit may self-create accounting documents but must ensure all prescribed content in Article 16 of trực tiếp bóng đá việt nam hôm nay2015 Accounting Law(Point d, Clause 1 of this Article is repealed by Clause 9, Article 2 of trực tiếp bóng đá việt nam hôm nayLaw Amending trực tiếp bóng đá việt nam hôm nay Law on Securities, Accounting, Independent Auditing, State Budget, Management and Use of Public Property, Tax Management, Personal Income Tax, National Reserve, Handling of Administrative Violations 2024), including:

+ Name and number of trực tiếp bóng đá việt nam hôm nay accounting document;

+ Date, month, and year trực tiếp bóng đá việt nam hôm nay accounting document was prepared;

+ Name, address of trực tiếp bóng đá việt nam hôm nay agency, organization, unit, or individual preparing trực tiếp bóng đá việt nam hôm nay accounting document;

+ Content of economic and financial transactions arising;

+ Quantity, unit price, and amount of economic and financial transactions written in numbers; trực tiếp bóng đá việt nam hôm nay total amount of trực tiếp bóng đá việt nam hôm nay accounting document used for collection and expenditure written in numbers and words;

+ Signatures, full names of trực tiếp bóng đá việt nam hôm nay preparer, approver, and other related parties to trực tiếp bóng đá việt nam hôm nay accounting document.

In addition to trực tiếp bóng đá việt nam hôm nay main content mentioned above, accounting documents may contain other content depending on trực tiếp bóng đá việt nam hôm nay type of document.

- Economic and financial transactions on accounting documents must not be abbreviated, erased, or corrected; writing must use an ink pen; figures and words must be continuous, without interruptions, spaces must be crossed out. Altered or corrected documents are not valid for payment and accounting records. Incorrect accounting documents must be invalidated by crossing them out.

- Accounting documents must be prepared in trực tiếp bóng đá việt nam hôm nay prescribed number of copies. In cases where multiple copies of accounting documents are required for a single economic and financial transaction, trực tiếp bóng đá việt nam hôm nay contents must be identical across copies.

- trực tiếp bóng đá việt nam hôm nay preparer, approver, and other signatories of trực tiếp bóng đá việt nam hôm nay accounting document must be responsible for trực tiếp bóng đá việt nam hôm nay content of trực tiếp bóng đá việt nam hôm nay accounting document.

- Accounting documents prepared in electronic form must comply with Article 17 of trực tiếp bóng đá việt nam hôm nay2015 Accounting Law, Clauses 1 and 2 of Article 18 of trực tiếp bóng đá việt nam hôm nay2015 Accounting Law. Electronic documents printed on paper and stored according to Article 41 of trực tiếp bóng đá việt nam hôm nay2015 Accounting Law. In cases where they are not printed but stored electronically, safety, data security must be ensured and accessible within trực tiếp bóng đá việt nam hôm nay storage period.