What are 3 cases in which tax đá bóng trực tiếp must be retained for at least 5 years in Vietnam?

What are 3 cases in which tax đá bóng trực tiếp must be retained for at least 5 years in Vietnam?

*Cases where đá bóng trực tiếp must be retained for a minimum of 5 years(Based on Article 12 ofDecree 174/2016/ND-CP)

[1]Accounting vouchers not used directly for bookkeeping and financial reporting, such as receipts, payment slips, warehouse receipts, and warehouse dispatch slips, which are not retained in the accounting department's document archives.

[2]đá bóng trực tiếp used for the management and operation of the accounting unit, not directly recorded in the books and financial reports.

[3]If the đá bóng trực tiếp as stipulated in paragraph (1) and paragraph (2) above, are required by other laws to be retained for more than 5 years, then storage must comply with those regulations.

What are 3 cases in which tax đá bóng trực tiếp must beretainedfor at least 5 years in Vietnam?(Image from the Internet)

What must tax đá bóng trực tiếp ensure?

Based on the provisions in Article 9 ofDecree 174/2016/ND-CPas follows:

Preserving, storing, and providing đá bóng trực tiếp and information

1. retained đá bóng trực tiếp must be the original according to the law for each type of accounting document except in the following cases:

a) đá bóng trực tiếp stipulated in Clause 2 and Clause 3 of Article 6 of this Decree only have one original but need to be retained in multiple units, except for the unit keeping the original, the other units are allowed to store photocopied documents.

b) During the time đá bóng trực tiếp are temporarily held or confiscated as stipulated in Clause 4 of Article 6 of this Decree, the accounting unit must store photocopied documents along with a "Minutes of delivery and receipt of đá bóng trực tiếp" as stipulated in Clause 2 of Article 7 of this Decree.

c) If đá bóng trực tiếp are lost or destroyed due to objective reasons as stipulated in Clause 5 of Article 6 of this Decree, the accounting unit must store photocopied documents. If the documents cannot be copied according to Clause 6 of Article 6 of this Decree, the unit must store a "Certificate of non-photocopiable đá bóng trực tiếp".

2. The đá bóng trực tiếp must be fully and safely preserved during use by the accounting unit. The unit must establish a regulation on the management, use, and preservation of đá bóng trực tiếp clearly stating the responsibilities and rights of each department and accountant. Super-small enterprises, according to the law on supporting small and medium enterprises, are not required to establish such regulations but must still ensure the full and safe preservation of đá bóng trực tiếp as prescribed. The accounting units must ensure adequate physical facilities, management tools, and preservation of đá bóng trực tiếp. Accountants are responsible for preserving their documents while in use.

3. The legal representative of the accounting unit decides on the storage and archiving of đá bóng trực tiếp in paper or electronic form. Storage must ensure safety, completeness, confidentiality, and provide information upon request by competent state agencies.

4. đá bóng trực tiếp must be fully and systematically retained, sorted, and organized into separate files according to the chronological order of occurrence and the annual accounting period.

5. The legal representative of the accounting unit is responsible for promptly, fully, honestly, and transparently providing accounting information and documents to tax authorities and other competent state agencies as prescribed by law. Agencies provided with đá bóng trực tiếp must maintain, preserve, and return the đá bóng trực tiếp fully and on time.

Thus,according to these regulations, tax đá bóng trực tiếp must be fully and systematically retained, classified, and arranged into separate files according to the chronological order of occurrence and the annual accounting period.

Is there a penalty for delayed storage of đá bóng trực tiếp in Vietnam?

The administrative penalty for the act of delayed storage of đá bóng trực tiếp is regulated in point a, clause 1, Article 15 ofDecree 41/2018/ND-CPas follows:

Penalties for violations of regulations on preserving and storing đá bóng trực tiếp

1. A warning will be issued for any of the following acts:

a) Delaying the storage of đá bóng trực tiếp by 12 months or more past the prescribed deadline;

b) Failing to organize đá bóng trực tiếp for storage according to the chronological order of occurrence and the annual accounting period.

2. A fine ranging from VND 5,000,000 to VND 10,000,000 will be imposed for any of the following acts:

a) Incomplete storage of đá bóng trực tiếp as prescribed;

b) Unsafe preservation of đá bóng trực tiếp, leading to damage or loss during the storage period;

c) Inappropriate use of đá bóng trực tiếp during the storage period;

d) Failing to conduct inventories, classification, or restoration of lost or damaged đá bóng trực tiếp.

3. A fine ranging from VND 10,000,000 to VND 20,000,000 will be imposed for any of the following acts:

a) Destroying đá bóng trực tiếp before the expiration of the storage period as prescribed by the Accounting Law, but not to the extent of being criminally prosecuted;

b) Failing to establish a disposal council, not following the proper disposal methods, and not making a disposal record as prescribed when destroying đá bóng trực tiếp.

Delaying the storage of đá bóng trực tiếp by 12 months or more past the prescribed deadline may result in an administrative penalty with a fine or warning.