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What is the lịch trực tiếp bóng đá hôm nay in Vietnam?
Pursuant to Clause 7, Article 3 ofCircular 111/2021/TT-BTC, the lịch trực tiếp bóng đá hôm nay in Vietnam is an application within the Tax Management Application System to perform tax accounting tasks as stipulated in Articles 4, 5, and 6 ofCircular 111/2021/TT-BTC.
Additionally, according to Clause 2, Article 11 ofCircular 111/2021/TT-BTC, the lịch trực tiếp bóng đá hôm nay is an application set up on the TMS System to execute tax accounting duties for the tax sector as prescribed inThông tư 111/2021/TT-BTC, including collecting input information for tax accounting, processing tax accounting documents, recording tax accounts, and preparing tax accounting reports of the tax authority.
What are cases where collected inputs of the lịch trực tiếp bóng đá hôm nay in Vietnam are adjusted?(Image from the Internet)
What arecases wherecollected inputs of the lịch trực tiếp bóng đá hôm nay in Vietnam are adjusted?
According to Article 14 ofCircular 111/2021/TT-BTC, it is regulated as follows:
(1) In cases of errors at the tax management operations subsystems
The records management operations department, following the procedure issued by the General Director of the General Department of Taxation, updates the adjusted tax management records in the tax management operations subsystem as a basis for the Obligation Management Subsystem to prepare input information for the lịch trực tiếp bóng đá hôm nay as stipulated in Article 13 ofCircular 111/2021/TT-BTC.
Depending on the accounting year when the error occurred and the time of adjusting information in the operations processing subsystems, the lịch trực tiếp bóng đá hôm nay adjusts input information according to the tax accounting period specified in Article 8 ofCircular 111/2021/TT-BTC.
(2) In cases of adjusting data already accounted in the lịch trực tiếp bóng đá hôm nay according to Clause 2, Article 16 ofCircular 111/2021/TT-BTC, the tax accounting department prepares adjustment documents as stipulated in Article 16 of Circular 111/2021/TT-BTC and updates the adjustment documents into the lịch trực tiếp bóng đá hôm nay.
The lịch trực tiếp bóng đá hôm nay records adjustment entries according to the accounting method stipulated by the General Director of the General Department of Taxation.
Depending on the accounting year when the error occurred and the time of adjusting information, the lịch trực tiếp bóng đá hôm nay adjusts input information according to the tax accounting period specified in Article 8 ofCircular 111/2021/TT-BTC.
(3) In cases of adjustments due to changes in automatic accounting principles on the Obligation Management Subsystem or changes in input information collection methods in the lịch trực tiếp bóng đá hôm nay, the procedure is carried out according to written instructions from the General Director of the General Department of Taxation.
What does the input information of the lịch trực tiếp bóng đá hôm nay include?
According to Article 12 ofCircular 111/2021/TT-BTC, the input information of the lịch trực tiếp bóng đá hôm nay includes:
Information reflecting receivables, collections, outstanding receivables, refunds, refunded amounts, outstanding refunds, exemptions, reductions, debt freezing, and debt cancellation of each tax agency (tax agencies directly managing taxpayers, tax agencies managing collections, tax agencies managing allocated regions).
This information is collected from the summary of information about tax amounts receivable, collected, outstanding, refundable, refunded, outstanding, exempted, reduced, frozen, or canceled debt of taxpayers on the Obligation Management Subsystem to account in the tax ledger on the lịch trực tiếp bóng đá hôm nay.
To be specific:
- The input information collected from the Obligation Management Subsystem must include the following key details:
(i) Nature of tax management operations: Information generated for each type of tax management record related to the origin of the tax amount receivable, collected, outstanding, refundable, refunded, outstanding, exempted, reduced, frozen, or canceled as prescribed by the Law on Tax Administration and guiding documents.
(ii) Information about the tax accounting account codes as specifically stipulated in Articles 17, 19, 20, 21, 22, 23, 24 ofCircular 111/2021/TT-BTC, including:
+ Tax agency code;
+ Administrative area code;
+ Program code;
+ Sub-item code;
+ Reserve code;
+ Accounting account code.
(iii) Fiscal year used for accounting adjustments arising in the current year to correct errors from previous years but summarized in the tax accounting report of the current year according to Point d, Clause 3, Article 8 ofCircular 111/2021/TT-BTC.
(iv) Amount according to the nature of tax management operations as specified in (i).
- Input information automatically generated by the lịch trực tiếp bóng đá hôm nay when accounting in the tax ledger includes: entry creation date, entry number, accounting date. To be specific:
+ Entry creation date, entry number: Automatically generated by the lịch trực tiếp bóng đá hôm nay in chronological order of completing input information collection or accounting of tax accounting documents in the lịch trực tiếp bóng đá hôm nay.
+ Accounting date: As determined by the lịch trực tiếp bóng đá hôm nay according to regulations at Point a, Clause 2, Article 8 ofCircular 111/2021/TT-BTC.
