Nhà thầu nước ngoài lựa chọn áp dụng Chế độ kế vtv2 trực tiếp bóng đá hôm nay tại Việt Nam như

Who is a foreign contractor?

Pursuant to Clause 29, Article 4 of theLaw on Bidding 2023, a foreign contractor is defined as an organization established under foreign law or an individual of foreign nationality participating in bidding.

What are regulations on kết quả bóng đá trực tiếp applying to foreign contractors in Vietnam?

The kết quả bóng đá trực tiếp applicable to foreign contractors is guided in Article 10 ofCircular 200/2014/TT-BTCas follows:

[1] Foreign contractors with a permanent establishment or residency in Vietnam, where such establishment or residency is not an independent legal entity, apply the kết quả bóng đá trực tiếp in Vietnam as follows:

- Contractors with specific characteristics apply the kết quả bóng đá trực tiếp issued separately for contractors by the Ministry of Finance;

- Contractors for whom no specific kết quả bóng đá trực tiếp is issued by the Ministry of Finance may opt to fully apply the Vietnamese corporate kết quả bóng đá trực tiếp or adjust certain contents of the Vietnamese corporate kết quả bóng đá trực tiếp to suit their operational characteristics and management requirements.

- If contractors choose to fully apply the Vietnamese corporate kết quả bóng đá trực tiếp, they must consistently do so for the entire accounting period.

- Contractors must notify the tax authority of the applied kết quả bóng đá trực tiếp no later than 90 days from the official commencement of their operations in Vietnam. When changing the kết quả bóng đá trực tiếp format, contractors must notify the tax authority no later than 15 working days from the date of change.

[2] Foreign contractors must account in detail for each contract award (each contractor license), and each transaction as a basis for contract settlement and tax settlement.

[3] In cases where foreign contractors fully apply the Vietnamese corporate kết quả bóng đá trực tiếp but require amendments or supplements, they must register in accordance with Article 9 ofCircular 200/2014/TT-BTCand may only implement such amendments or supplements upon receiving written approval from the Ministry of Finance.

Within 15 working days from the receipt of the complete application, the Ministry of Finance is responsible for responding in writing to the foreign contractor regarding the registration of amendments or supplements to the kết quả bóng đá trực tiếp.

Referencing Article 9 ofCircular 200/2014/TT-BTCconcerning the registration of amendments to the kết quả bóng đá trực tiếp:

- Regarding the kết quả bóng đá trực tiếp chart of accounts system

+ Enterprises base on the accounting chart of accounts of the corporate kết quả bóng đá trực tiếp issued with this Circular to apply and detail the accounting accounts system suitable to the production, business characteristics, and management requirements of each sector and unit, but must match the content, structure, and accounting method of the corresponding synthetic accounts.

+ If an enterprise needs to add Level 1, Level 2 accounts or modify Level 1, Level 2 accounts in terms of name, symbol, content, and peculiar economic transaction kết quả bóng đá trực tiếp methods, it must receive written approval from the Ministry of Finance before implementation.

+ Enterprises can open additional Level 2 and Level 3 accounts for accounts without specified Level 2, Level 3 accounts in the corporate kết quả bóng đá trực tiếp Chart of Accounts list provided in Appendix 1 of this Circular to serve the enterprise's management requirements without requesting Ministry of Finance approval.

- Regarding vouchers and kết quả bóng đá trực tiếp books

+ All kết quả bóng đá trực tiếp vouchers are of guided types (non-mandatory); enterprises can choose to apply according to the form issued in Appendix 3 of this Circular or self-design to fit operational characteristics and management requirements but must ensure the provision of information as prescribed by the Law on kết quả bóng đá trực tiếp and the amending, supplementing, replacing documents.

+ All forms of kết quả bóng đá trực tiếp books (including various Ledgers, Journals) are non-mandatory types. Enterprises can apply the book forms as per the guidance in Appendix 4 of this Circular or add, modify book forms, kết quả bóng đá trực tiếp cards suitable to operational characteristics and management requirements but must ensure complete, clear, easily checkable, controllable information presentation.

What are regulations on kết quả bóng đá trực tiếp applying to foreign contractors in Vietnam? (Image from the Internet)

What are regulations on selection of monetary unit in accountingapplying to foreign contractors in Vietnam?

Based on the provisions in Article 4 ofCircular 200/2014/TT-BTCregarding the selection of currency unit in kết quả bóng đá trực tiếp as follows:

- Enterprises with primary income and expenditure transactions in foreign currency, based on the Law on kết quả bóng đá trực tiếp, consider, decide on the kết quả bóng đá trực tiếp currency unit, and take responsibility for their decision before the law. When choosing the kết quả bóng đá trực tiếp currency unit, enterprises must notify the directly managing tax authority.

- The kết quả bóng đá trực tiếp currency unit is the currency unit:

+ Primarily used in sales transactions and service provisions of the unit, having a significant impact on the sale price of goods and service provisions, and often being the currency unit for listing and payment; and

+ Primarily used in goods, service purchases having a significant impact on labor costs, raw materials, and other production and business expenses, typically being the currency unit used to pay for these costs.

- The following factors are also considered and provide evidence for the unit's kết quả bóng đá trực tiếp currency:

+ The currency unit used for raising financial resources (like issuing stocks, bonds);

+ The currency unit frequently obtained from business activities and accumulated.

- The kết quả bóng đá trực tiếp currency unit reflects the transactions, events, conditions related to the unit's activities. Once determined, the kết quả bóng đá trực tiếp currency unit must not be changed unless there is a significant change in these transactions, events, and conditions.