What are guidelines for handover, accounting, and bookkeeping in vtv2 trực tiếp bóng đá hôm nay case of dissolution, merger, or consolidation of units of Vietnamese Trade Union?
What are guidelines for handover, accounting, and bookkeeping in vtv2 trực tiếp bóng đá hôm nay case of dissolution, merger, or consolidation of units of Vietnamese Trade Union?
Recently, vtv2 trực tiếp bóng đá hôm nay Vietnam General Confederation of Labor issuedCông văn 3199/TLĐ-TC năm 2025 hướng dẫnproviding guidelines on handover, accounting, and bookkeeping in cases of dissolution, merger, or consolidation of units of Vietnamese Trade Union.
To be specific, vtv2 trực tiếp bóng đá hôm nay Vietnam General Confederation of Labor guidelines cover vtv2 trực tiếp bóng đá hôm nay financial and asset handover, receipt, and accounting methods for units of Vietnamese Trade Union in cases of dissolution, mergers, or consolidation as follows:
(1) For Intermediate-level Unions
At vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit
vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit must transfer vtv2 trực tiếp bóng đá hôm nay financial status and assets to vtv2 trực tiếp bóng đá hôm nay receiving unit at vtv2 trực tiếp bóng đá hôm nay time of dissolution, merger, or consolidation. vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit must perform vtv2 trực tiếp bóng đá hôm nay following tasks:
- Closing accounting books, checking assets, reconciling outstanding debts, and preparing financial statements up to vtv2 trực tiếp bóng đá hôm nay termination of activities date;
- Handing over all assets, outstanding debts, preparing a handover record, and recording in vtv2 trực tiếp bóng đá hôm nay accounting books according to vtv2 trực tiếp bóng đá hôm nay handover record. For dissolving units, handover to vtv2 trực tiếp bóng đá hôm nay directly managing higher-level agency; for merging units, handover to vtv2 trực tiếp bóng đá hôm nay unit receiving vtv2 trực tiếp bóng đá hôm nay merger; for consolidating units, handover to vtv2 trực tiếp bóng đá hôm nay newly established unit.
- Details of some handover contents are as follows:
+ For cash: vtv2 trực tiếp bóng đá hôm nay unit creates a disbursement slip for transferring vtv2 trực tiếp bóng đá hôm nay total cash balance at vtv2 trực tiếp bóng đá hôm nay handover time to vtv2 trực tiếp bóng đá hôm nay new unit.
+ For savings deposits: vtv2 trực tiếp bóng đá hôm nay unit liquidates all deposit contracts before vtv2 trực tiếp bóng đá hôm nay handover time into a payment deposit account.
+ For payment deposits: Before closing vtv2 trực tiếp bóng đá hôm nay account, vtv2 trực tiếp bóng đá hôm nay unit creates a bank transfer order to transfer vtv2 trực tiếp bóng đá hôm nay total amount to vtv2 trực tiếp bóng đá hôm nay new unit.
+ For fixed assets (TSCĐ): vtv2 trực tiếp bóng đá hôm nay unit accounts for vtv2 trực tiếp bóng đá hôm nay reduction of fixed assets to transfer to vtv2 trực tiếp bóng đá hôm nay new unit.
+ For accounts payable and receivable: vtv2 trực tiếp bóng đá hôm nay unit accounts for transferring accounts payable and receivable to vtv2 trực tiếp bóng đá hôm nay new unit for continued monitoring and fulfillment of receivable and payable obligations.
+ For union funds: vtv2 trực tiếp bóng đá hôm nay unit accounts for vtv2 trực tiếp bóng đá hôm nay transfer of funds to vtv2 trực tiếp bóng đá hôm nay new unit for tracking.
- Handing over all accounting documents to vtv2 trực tiếp bóng đá hôm nay accounting unit receiving vtv2 trực tiếp bóng đá hôm nay merger or vtv2 trực tiếp bóng đá hôm nay post-conversion accounting unit. (Only hand over accounting documents still within vtv2 trực tiếp bóng đá hôm nay storage period; for documents that have expired, proceed with disposal according to current legal regulations).
At vtv2 trực tiếp bóng đá hôm nay receiving unit of vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit
vtv2 trực tiếp bóng đá hôm nay receiving unit of vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit conducts receipt of financial and asset transfers from vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit.
- Receiving all accounting documents of vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit.
- Receiving all accounting data of vtv2 trực tiếp bóng đá hôm nay dissolving, merging, or consolidating unit.
- Details of some receipt contents are as follows:
+ For cash: vtv2 trực tiếp bóng đá hôm nay receiving unit creates a receipt slip for accepting vtv2 trực tiếp bóng đá hôm nay total cash balance from vtv2 trực tiếp bóng đá hôm nay dissolving or merging unit.
+ For payment deposits: vtv2 trực tiếp bóng đá hôm nay unit records an increase in deposits corresponding to vtv2 trực tiếp bóng đá hôm nay amount received from vtv2 trực tiếp bóng đá hôm nay dissolving or merging entity.
+ For fixed assets (TSCĐ): vtv2 trực tiếp bóng đá hôm nay unit records an increase in fixed assets transferred.
+ For accounts payable and receivable: vtv2 trực tiếp bóng đá hôm nay unit records vtv2 trực tiếp bóng đá hôm nay accounts payable and receivable received for continued monitoring and fulfillment of obligations.
+ For union funds: vtv2 trực tiếp bóng đá hôm nay unit accounts for receiving funds for tracking.
(For specific examples of accounting according to vtv2 trực tiếp bóng đá hôm nay annex attached toOfficial Dispatch 3199/TD-TC year 2025).
(2) For Basic-level Unions
For basic-level unions conducting accounting, they follow Guide 22/HD-TLD dated April 29, 2021, and Guide 86/HD-TLD dated May 29, 2023, from vtv2 trực tiếp bóng đá hôm nay General Confederation for receiving and handing over as intermediate unions.
For basic-level unions that follow Guide 47/HD-TLD from December 30, 2021, specific measures include:
At vtv2 trực tiếp bóng đá hôm nay dissolved, merged, or consolidated basic-level union
- vtv2 trực tiếp bóng đá hôm nay basic-level union finalizes financial revenue and expenditure upon cessation of operations.
- Submit finalized financial statements, financial accumulations (remaining funds in cash registers, bank deposits, money at vtv2 trực tiếp bóng đá hôm nay Treasury, pending payments to higher levels, amounts still receivable from higher levels) until vtv2 trực tiếp bóng đá hôm nay end of activities, including vtv2 trực tiếp bóng đá hôm nay stamp, to vtv2 trực tiếp bóng đá hôm nay higher union levels that manage financial allocation (create a signed receipt from representatives of both parties).
At vtv2 trực tiếp bóng đá hôm nay receiving basic-level union of vtv2 trực tiếp bóng đá hôm nay merged or consolidated unit
vtv2 trực tiếp bóng đá hôm nay receiving unit proceeds with vtv2 trực tiếp bóng đá hôm nay financial and asset receipt from vtv2 trực tiếp bóng đá hôm nay merged or consolidated entity.
- Receiving all accounting documents from vtv2 trực tiếp bóng đá hôm nay merged or consolidated entity.
- Receiving all accounting data from vtv2 trực tiếp bóng đá hôm nay merged or consolidated entity.
- Detailed receipt process includes:
+ For cash: vtv2 trực tiếp bóng đá hôm nay receiving unit creates a receipt slip for vtv2 trực tiếp bóng đá hôm nay entire outstanding cash balance from vtv2 trực tiếp bóng đá hôm nay merged or consolidated entity.
+ For payment deposits: vtv2 trực tiếp bóng đá hôm nay unit records an increase in deposits corresponding to vtv2 trực tiếp bóng đá hôm nay amount from vtv2 trực tiếp bóng đá hôm nay merging or consolidating entity.
+ For receivables and payables: vtv2 trực tiếp bóng đá hôm nay unit tracks receivables and payables to continue monitoring and fulfilling obligations.
+ For union funds: vtv2 trực tiếp bóng đá hôm nay unit receives funds for continued monitoring.
What are guidelines for handover, accounting, and bookkeeping in vtv2 trực tiếp bóng đá hôm nay case of dissolution, merger, or consolidation of units of Vietnamese Trade Union?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What are detailed guidelines for accounting and bookkeeping at vtv2 trực tiếp bóng đá hôm nay new unit in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay annex attached toOfficial Dispatch 3199/TLĐ-TC year 2025, detailed accounting and bookkeeping at vtv2 trực tiếp bóng đá hôm nay new or receiving unit are guided as follows:
vtv2 trực tiếp bóng đá hôm nay direct superior union at facility A has vtv2 trực tiếp bóng đá hôm nay account as of vtv2 trực tiếp bóng đá hôm nay financial handover time (revenue and cost already transferred) as follows:
Unit: VND
Accounting and bookkeeping at vtv2 trực tiếp bóng đá hôm nay direct superior union of facility A
1. Accounting depreciation of fixed assets to transfer to a new unit
Debit Account 2141: 140,000,000
Debit Account 431612: 60,000,000
Credit Account 2113: 200,000,000
2. Determining vtv2 trực tiếp bóng đá hôm nay TCCĐ Accumulation Balance for Transfer
Debit Account 431611: 300,000,000 for item 42
Debit Account 43163: 820,000,000 for item 42
Debit Account 43164: 400,000,000 for item 42
Credit Account 338888: 1,520,000,000
3. Accounting for vtv2 trực tiếp bóng đá hôm nay Transfer of Other Payables
Debit Account 4315: 35,000,000
Debit Account 3533: 45,000,000
Debit Account 33883: 300,000,000
Debit Account 33882: 120,000,000
Debit Account 33812: 70,000,000
Credit Account 338888: 570,000,000
Upon completion, Account 338888 has a credit balance of 2,115,000,000
4. Handover of cash
Debit Account 338888/Credit Account 11116: 150,000,000
5. Transfer of Treasury Deposits
Debit Account 338888/Credit Account 112116: 900,000,000
6. Transfer of Bank Deposits
Debit Account 338888/Credit Account 112126: 950,000,000
7. Transfer of Receivables to vtv2 trực tiếp bóng đá hôm nay New Unit
Debit Account 338888: 115,000,000
Credit Account 13882: 80,000,000
Credit Account 138888: 15,000,000
Credit Account 33881: 20,000,000
8. Transfer of Uncollected KPCĐ from enterprise Y
Credit Account 0162 (enterprise Y): 550,000,000
Detailed Accounting and Bookkeeping Guidance at vtv2 trực tiếp bóng đá hôm nay New or Receiving Unit:
(1) Receipt of Fixed Assets Transferred from a Dissolved Unit
Debit Account 2113: 200,000,000
Credit Account 2141: 140,000,000
Credit Account 431612: 60,000,000
(2) Reflection of TCCĐ Accumulation Received
Debit Account 138888: 1,520,000,000
Credit Account 431611: 300,000,000 for item 40
Credit Account 43163: 820,000,000 for item 40
Credit Account 43164: 400,000,000 for item 40
(3) Accounting for Transfer of Other Payables
Debit Account 138888: 595,000,000
Credit Account 4315: 35,000,000
Credit Account 3533: 45,000,000
Credit Account 33883: 300,000,000
Credit Account 33882: 120,000,000 for item 00
Credit Account 33812: 70,000,000
Credit Account 338888: 25,000,000
Upon completion, Account 138888 has a debit balance of 2,115,000,000
(4) Receipt of Cash Transfer
Debit Account 11116/Credit Account 138888: 150,000,000
(5) Receipt of Transfer of Deposits
Debit Account 112116, 112126/Credit Account 138888: 1,850,000,000
(6) Transfer of Receivables to vtv2 trực tiếp bóng đá hôm nay New Unit
Debit Account 13882: 80,000,000
Debit Account 33881: 20,000,000 for item 00
Debit Account 138888: 100,000,000
vtv2 trực tiếp bóng đá hôm nay remaining debit balance on Account 138888 is 2,115,000,000 - 150,000,000 - 1,850,000,000 - 100,000,000 = 15,000,000 (equals other receivables from Union A).
(7) Receipt of KPCĐ to be Collected from enterprise Y
Debit Account 0162 (enterprise Y): 550,000,000
Shall an enterpriseretain its TINafter a merger in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions in Clause 1, Article 201 of vtv2 trực tiếp bóng đá hôm nayEnterprise Law 2020, one or several companies (referred to as merging companies) can merge into another enterprise (referred to as vtv2 trực tiếp bóng đá hôm nay receiving enterprise) by transferring all assets, rights, obligations, and legitimate interests to vtv2 trực tiếp bóng đá hôm nay receiving enterprise, concurrently terminating vtv2 trực tiếp bóng đá hôm nay existence of vtv2 trực tiếp bóng đá hôm nay merging enterprise.
According to Clause 3, Article 20 ofCircular 86/2024/TT-BTC, vtv2 trực tiếp bóng đá hôm nay receiving enterprise retains its TIN.
Concerning merging companies, their TINs become invalid.
