Kỳ kế trực tiếp bóng đá hôm nay euroế được xác định như thế

How to determine vtv5 trực tiếp bóng đá hôm nay in Vietnam?

According to Article 8 ofCircular 111/2021/TT-BTCstipulating vtv5 trực tiếp bóng đá hôm nay as follows:

Tax Accounting Period

1. vtv5 trực tiếp bóng đá hôm nay is determined by the calendar year, referred to as the accounting year, consisting of 4 digits, specifically:

a) vtv5 trực tiếp bóng đá hôm nay is calculated from the beginning of January 1 to the end of December 31 of the calendar year.

b) The first tax accounting period for a newly established tax accounting unit is determined from the effective date of the decision on new establishment, division, separation, consolidation, or merger of vtv5 trực tiếp bóng đá hôm nay accounting unit to the end of December 31 of the calendar year.

c) The final tax accounting period of a tax accounting unit when being divided, separated, consolidated, merged, or dissolved is calculated from the beginning of January 1 of the calendar year to the end of the day before the effective date of the decision on division, separation, consolidation, merger, or dissolution of vtv5 trực tiếp bóng đá hôm nay accounting unit.

d) The duration of the first and last tax accounting periods is implemented according to the guidance of the Accounting Law and related guiding documents.

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vtv5 trực tiếp bóng đá hôm nay is determined by the calendar year, known as the accounting year, consisting of 4 digits. Specifically:

- vtv5 trực tiếp bóng đá hôm nay is calculated from the start of January 1 to the end of December 31 of the calendar year.

- The first tax accounting period for a newly established tax accounting unit is determined from the effective date of the establishment, division, separation, consolidation, or merger decision of vtv5 trực tiếp bóng đá hôm nay accounting unit to the end of December 31 of the calendar year.

- The final tax accounting period of a tax accounting unit when being divided, separated, consolidated, merged, or dissolved is calculated from the start of January 1 of the calendar year to the end of the day before the effective date of the decision on division, separation, consolidation, merger, or dissolution of vtv5 trực tiếp bóng đá hôm nay accounting unit.

- The duration of the first and last tax accounting periods is implemented according to the guidance of the Accounting Law 2015 and related guiding documents.

How to determine vtv5 trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)

Whatis the unit of account used in tax accounting operationsin Vietnam?

According to Article 7 ofCircular 111/2021/TT-BTCstipulating the unit of account used in tax accounting operations as follows:

- The unit of account used in tax accounting operations is the Vietnamese Dong, which is used for recording tax accounting books and preparing and presenting tax accounting reports.

- If vtv5 trực tiếp bóng đá hôm nay authority, in the course of implementing tax management operations for taxpayers declaring and paying taxes in foreign unit of account as per vtv5 trực tiếp bóng đá hôm nay Administration Law and guiding documents, must convert it to Vietnamese Dong when collecting tax accounting input information for recording accounting books, preparing, and presenting tax accounting reports in Vietnamese Dong.

To be specific:

+ The exchange rate for receivables when the taxpayer declares tax in foreign unit of account is the exchange rate for accounting as stipulated by the Ministry of Finance (State Treasury) at the time of accounting.

+ The exchange rate for amounts already received when taxpayers pay tax in foreign unit of account is the exchange rate on the state budget accounting documents of the State Treasury transmitted to vtv5 trực tiếp bóng đá hôm nay authority.

+ The exchange rate for redundant payments in foreign unit of account that are offset in the state budget or refunded by the state budget in Vietnamese Dong is the exchange rate specified at point a.5 clause 1 Article 25 and clause 4 Article 46 ofCircular 80/2021/TT-BTC.

Vietnam: What does tax accounting work include?

According to Article 6 ofCircular 111/2021/TT-BTC, tax accounting work is one of vtv5 trực tiếp bóng đá hôm nay management functions executed by tax authorities at all levels and is performed continuously and systematically according to tax management process operations on vtv5 trực tiếp bóng đá hôm nay Management Application System, which includes vtv5 trực tiếp bóng đá hôm nay Accounting Module.

Tax accounting work includes the following tasks:

- Collecting input information for tax accounting, preparing tax accounting documents

+ Collecting input information for tax accounting is a task performed automatically by vtv5 trực tiếp bóng đá hôm nay Accounting Module connected with the Taxpayer Obligation Management Module as prescribed in Articles 12, 13, 14, and 15 ofCircular 111/2021/TT-BTCto fully determine the accounting details for each tax accounting account.

+ In case entry into tax accounting books does not go through the process of collecting input information from vtv5 trực tiếp bóng đá hôm nay Accounting Module, the official responsible for tax accounting prepares tax accounting documents as stipulated in Article 16 of this Circular.

- Recording tax accounting books is a task performed automatically by the Tax Accounting Module to record tax accounting input information and tax accounting documents in clause 1 of this Article, to account for tax accounting, reflecting tax management operations arising during vtv5 trực tiếp bóng đá hôm nay, including opening, recording, closing, and amending tax accounting books as specified in Section 3, Chapter II ofThông tư 111/2021/TT-BTC.

- Preparing tax accounting reports is a task performed automatically by vtv5 trực tiếp bóng đá hôm nay Accounting Module or by the official responsible for tax accounting to summarize vtv5 trực tiếp bóng đá hôm nay management results of tax authorities at various levels (including tax due, collected, remaining due, refundable, refunded, remaining refundable, exemption, reduction, debt rescheduling, debt forgiveness) as specified in Section 4, Chapter II ofThông tư 111/2021/TT-BTC.

- Storing and providing tax accounting information and documents is a task performed according to Article 9 ofCircular 111/2021/TT-BTC.