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What is the latest template of đá bóng trực tiếp book in Vietnam?
The newest template of đá bóng trực tiếp book for 2024 is template No. 01/SO-KTT, issued in Annex 4 ofCircular 111/2021/TT-BTC.
Below is the latest tax accounting book template for 2024:
Download the latest tax accounting book template ...Download
What are guidelines onfillingin the latest tax accounting book in Vietnam for 2024?
Based on the guidelines in Section 3, Annex 4 issued withCircular 111/2021/TT-BTC, the method for filling in đá bóng trực tiếp book is prescribed as follows:
(1) Content:
- Based on the automatically generated accounting entries according to the process of collecting input intemplateation of tax accounting as prescribed in Article 12 ofCircular 111/2021/TT-BTC, incurred in chronological order and recorded in the period.
- Based on đá bóng trực tiếp documents prepared and recorded by đá bóng trực tiếp department during the period.
(2) How to record:
- Column 1: Serial number of đá bóng trực tiếp Book.
- Columns 2, 3: Date of entry creation and entry number automatically generated by the system when recording in đá bóng trực tiếp Book or the date of creating accounting documents and the number of documents prepared by the accounting department according to the provisions inCircular 111/2021/TT-BTC.
- Column 4: The date of accounting determined according to the provisions in point a, clause 2, Article 8 ofCircular 111/2021/TT-BTC.
- Column 5: The nature code of tax management operations as prescribed in clause 1, Article 13, and Annex 1 issued withCircular 111/2021/TT-BTC. This column is allowed to record one or more codes with similar operational nature.
- Column 6: Record the description of each entry/document in đá bóng trực tiếp Book taken from the column "Content Reflected" in Annex 1 issued withCircular 111/2021/TT-BTC.
- Columns 7, 8, 9, 10, 11, 12: Tax authority code, administrative area code, program code, sub-item code, debit accounting account code, credit accounting account code corresponding to each entry/document recorded in đá bóng trực tiếp Book.
- Columns 13, 14: The amount corresponding to each entry/document.
- Column 15: Fiscal year with the value "01", only recorded in case of adjusting the accounting errors of previous years during this year as prescribed in point d, clause 3, Article 8 ofCircular 111/2021/TT-BTC.
- In the case of choosing to print đá bóng trực tiếp Book according to the account system of the accounting accounts prescribed in Article 24 ofCircular 111/2021/TT-BTC, đá bóng trực tiếp Book creates additional lines as follows:
Line "Beginning Balance": The beginning balance of the accounting account recorded in đá bóng trực tiếp Book.
Line "Transactions during the Period": List of transactions in the accounting account recorded in đá bóng trực tiếp Book for each tax authority code, administrative area code, program code, sub-item code, and corresponding contra-account during the period.
Line "Total Transactions during the Period": Total transactions during the period of the accounting account recorded in đá bóng trực tiếp Book.
Line "Ending Balance": The ending balance of the accounting account recorded in đá bóng trực tiếp Book.
- In the case of not choosing to print đá bóng trực tiếp Book according to the account system of the accounting accounts prescribed in Article 24 ofCircular 111/2021/TT-BTC, đá bóng trực tiếp Book only records the content of tax management operations incurred of all accounting accounts in chronological order.
What are guidelines on filling in the latest tax accounting book in Vietnam for 2024?(Image from Internet)
What is đá bóng trực tiếp book in Vietnam?
According to Article 25 ofCircular 111/2021/TT-BTC, đá bóng trực tiếp book is regulated as follows:
- đá bóng trực tiếp book is a type of data established in đá bóng trực tiếp subsystem.
- đá bóng trực tiếp book is used to record, reflect, and store systematically all amounts of tax due, collected, outstanding, refundable, refunded, outstanding refunds, exempted, reduced, deferred, and written off during the tax management operations of tax authorities at various levels.
- Intemplateation in đá bóng trực tiếp book must ensure to accurately, promptly, honestly, continuously, and systematically reflect all tax management activities of the tax authority.
đá bóng trực tiếp department of the tax authority is not allowed to exclude from đá bóng trực tiếp book any amount that the tax authority must collect, collected, outstanding, refundable, refunded, outstanding refunds, exempted, reduced, deferred, or written off.
- đá bóng trực tiếp book in the template of data in đá bóng trực tiếp subsystem reflects intemplateation of tax accounting created and stored electronically on đá bóng trực tiếp data basis, established according to the standard procedures of the Tax Management Application System, storing all tax management activities incurred by business content and in chronological order related to tax accounting.
đá bóng trực tiếp book in the template of electronic data can be printed out on paper for use as required by tax accounting work.
- đá bóng trực tiếp data must be recorded and stored in accordance with the requirements of the Accounting Law, Electronic Transactions Law,Nghị định 174/2016/NĐ-CP hướng, other guiding documents for the implementation of the Accounting Law, and in compliance with the regulations inThông tư 111/2021/TT-BTC.
