Is the deadline for submitting trực tiếp bóng đá việt nam hôm nay for 2024 for state-owned corporations in Vietnam January 30, 2025?
When does theannual accounting period start in Vietnam?
Based on Point a, Clause 1, Article 12 of trực tiếp bóng đá việt nam hôm nayAccounting Law 2015, trực tiếp bóng đá việt nam hôm nay annual accounting period is 12 months,calculated from trực tiếp bóng đá việt nam hôm nay beginning of January 1 to trực tiếp bóng đá việt nam hôm nay end of December 31 of trực tiếp bóng đá việt nam hôm nay calendar year.
Accounting units with specific organizational or operational characteristics can choose an annual accounting period of exactly 12 months according to trực tiếp bóng đá việt nam hôm nay calendar year, starting from trực tiếp bóng đá việt nam hôm nay beginning of trực tiếp bóng đá việt nam hôm nay first day of trực tiếp bóng đá việt nam hôm nay first month of this quarter to trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay last month of trực tiếp bóng đá việt nam hôm nay previous quarter of trực tiếp bóng đá việt nam hôm nay following year, and must notify trực tiếp bóng đá việt nam hôm nay financial agency and tax authority.
Is the deadline for submitting trực tiếp bóng đá việt nam hôm nay for 2024 for state-owned corporations in VietnamJanuary 30, 2025?
trực tiếp bóng đá việt nam hôm nay deadline for submitting annual financial statements for state-owned enterprises is determined according to Article 109 ofCircular 200/2014/TT-BTCas follows:
Deadline for submitting financial statements
1. For state-owned enterprises
a) Deadline for submitting quarterly financial statements:
- trực tiếp bóng đá việt nam hôm nay accounting unit must submit quarterly financial statements no later than 20 days from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay quarterly accounting period; for parent companies and state-owned corporations, no later than 45 days;
- Accounting units affiliated with enterprises, state-owned corporations submit quarterly financial statements to trực tiếp bóng đá việt nam hôm nay parent company, corporation according to trực tiếp bóng đá việt nam hôm nay deadline set by trực tiếp bóng đá việt nam hôm nay parent company, corporation.
b) Deadline for submitting annual financial statements:
*- trực tiếp bóng đá việt nam hôm nay accounting unit must submit annual financial statements no later than 30 days from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay annual accounting period;For parent companies and state-owned corporations, no later than 90 days;
- Accounting units belonging to state-owned corporations submit annual financial statements to trực tiếp bóng đá việt nam hôm nay parent company, corporation according to trực tiếp bóng đá việt nam hôm nay deadline set by trực tiếp bóng đá việt nam hôm nay parent company, corporation.
2. For other types of enterprises
a) Accounting units that are private enterprises and partnerships must submit annual financial statements no later than 30 days from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay annual accounting period; for other accounting units, trực tiếp bóng đá việt nam hôm nay deadline is no later than 90 days;
b) Affiliated accounting units submit annual financial statements to trực tiếp bóng đá việt nam hôm nay superior accounting unit according to trực tiếp bóng đá việt nam hôm nay deadline set by trực tiếp bóng đá việt nam hôm nay superior accounting unit.
Therefore, trực tiếp bóng đá việt nam hôm nay annual accounting period for 2024 is from January 1, 2024, to December 31, 2024, sothe deadline for submitting trực tiếp bóng đá việt nam hôm nay for 2024 for state-owned corporations is March 30, 2025, not January 30, 2025.
Is the deadline for submitting trực tiếp bóng đá việt nam hôm nay for 2024 for state-owned corporations in Vietnam January 30, 2025? (Image from the Internet)
Vietnam: To whom must state-owned corporations submit trực tiếp bóng đá việt nam hôm nay for 2024?
trực tiếp bóng đá việt nam hôm nay recipient of trực tiếp bóng đá việt nam hôm nay 2024 financial statement is determined according to Article 110 ofCircular 200/2014/TT-BTCas follows:
Recipients of financial statements
...
1. For state-owned enterprises located in provinces and cities under central authority, financial statements must be prepared and submitted to trực tiếp bóng đá việt nam hôm nay Department of Finance of trực tiếp bóng đá việt nam hôm nay province or city under central authority. Central government-owned enterprises must also submit financial statements to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (Department of Enterprise Finance).
- State-owned enterprises such as commercial banks, lottery companies, credit institutions, insurers, and securities companies must submit financial statements to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (Banking Finance Department or Insurance Supervision Management Department).
- Securities trading companies and public companies must submit financial statements to trực tiếp bóng đá việt nam hôm nay State Securities Commission and trực tiếp bóng đá việt nam hôm nay Stock Exchange.
2. Enterprises must submit financial statements to trực tiếp bóng đá việt nam hôm nay tax authority that directly manages local taxes. State-owned corporations must also submit financial statements to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (General Department of Taxation).
3. Enterprises with superior accounting units must submit financial statements to trực tiếp bóng đá việt nam hôm nay superior accounting unit according to its regulations.
4. For enterprises required by law to audit financial statements, auditing must be done before submitting financial statements as prescribed. Audited financial statements must include trực tiếp bóng đá việt nam hôm nay audit report attached to trực tiếp bóng đá việt nam hôm nay financial statements when submitted to state management agencies and superior enterprises.
5. trực tiếp bóng đá việt nam hôm nay financial authority to which foreign direct investment (FDI) enterprises must submit financial statements is trực tiếp bóng đá việt nam hôm nay Department of Finance of trực tiếp bóng đá việt nam hôm nay provinces and cities under central authority where trực tiếp bóng đá việt nam hôm nay enterprise registers its main business headquarters.
6. For state-owned enterprises with 100% charter capital, in addition to trực tiếp bóng đá việt nam hôm nay authorities where trực tiếp bóng đá việt nam hôm nay enterprise must submit financial statements as prescribed above, trực tiếp bóng đá việt nam hôm nay enterprise must also submit financial statements to agencies and organizations assigned and decentralized to exercise trực tiếp bóng đá việt nam hôm nay owner's rights according to Decree No. 99/2012/ND-CP and trực tiếp bóng đá việt nam hôm nay amending, supplementing, and replacing documents.
7. Enterprises (including domestic enterprises and foreign-invested enterprises) headquartered in export processing zones, industrial zones, or high-tech zones must also submit annual financial statements to trực tiếp bóng đá việt nam hôm nay management board of trực tiếp bóng đá việt nam hôm nay export processing zone, industrial zone, or high-tech zone if required.
Accordingly, state-owned corporations must submit financial statements to trực tiếp bóng đá việt nam hôm nay tax authority that directly manages local taxes and to trực tiếp bóng đá việt nam hôm nay Ministry of Finance (General Department of Taxation).
