What are regulations on internal control of import-export tax xoilac tv trực tiếp bóng đá hôm nay in Vietnam?.
What are regulations oninternal control of import-export tax xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Article 10 ofCircular 174/2015/TT-BTC, the regulation on internal control of import-export tax xoilac tv trực tiếp bóng đá hôm nay is as follows:
(1)Internal control of xoilac tv trực tiếp bóng đá hôm nay involves the regular and continuous examination and review within the scope of an xoilac tv trực tiếp bóng đá hôm nay unit to ensure the legality, accuracy, completeness, and promptness of form, content, and data of documents, books, and xoilac tv trực tiếp bóng đá hôm nay reports. It also ensures the process of handling, bookkeeping, and approving in accordance with the procedures, contents, and competencies as prescribed within the same xoilac tv trực tiếp bóng đá hôm nay unit.
(2)The content of internal control for import-export tax xoilac tv trực tiếp bóng đá hôm nay includes:
- Control of original documents and xoilac tv trực tiếp bóng đá hôm nay records for tax: the template of documents, legality of documents, completeness, clarity, truthfulness, and accuracy of information on documents, arrangement, and storage of xoilac tv trực tiếp bóng đá hôm nay documents;
- Control of posting and account allocation in xoilac tv trực tiếp bóng đá hôm nay: transactions in import-export tax xoilac tv trực tiếp bóng đá hôm nay are correctly classified according to the nature of the arising transactions and correct xoilac tv trực tiếp bóng đá hôm nay accounts;
- Recording in xoilac tv trực tiếp bóng đá hôm nay books: timing of record entries, reconciliation of detailed accounts, voucher summaries, and general ledger; periodically balancing the xoilac tv trực tiếp bóng đá hôm nay books according to the import-export tax xoilac tv trực tiếp bóng đá hôm nay period;
- Control of tax xoilac tv trực tiếp bóng đá hôm nay reports: completeness, accuracy, and promptness of xoilac tv trực tiếp bóng đá hôm nay reports; storage of xoilac tv trực tiếp bóng đá hôm nay reports; compilation, submission, and explanation of import-export tax xoilac tv trực tiếp bóng đá hôm nay reports to the superior management agency and competent state agencies;
- Control of the organizational structure of the import-export tax xoilac tv trực tiếp bóng đá hôm nay department: allocation of personnel within the xoilac tv trực tiếp bóng đá hôm nay unit, execution of responsibilities and authority of staff assigned to perform xoilac tv trực tiếp bóng đá hôm nay tasks.
(3) Responsibility for implementing internal control
- Personnel assigned xoilac tv trực tiếp bóng đá hôm nay tasks are responsible for self-checking and reviewing during the execution of their assigned duties;
- The person in charge of import-export tax xoilac tv trực tiếp bóng đá hôm nay is responsible for fully controlling all xoilac tv trực tiếp bóng đá hôm nay aspects within the scope, function, and task of the import-export tax xoilac tv trực tiếp bóng đá hôm nay department;
- The head of the xoilac tv trực tiếp bóng đá hôm nay unit is responsible for controlling the import-export tax xoilac tv trực tiếp bóng đá hôm nay content under their authority before approval and decision-making.
(4)If errors are detected during the internal control process of import-export tax xoilac tv trực tiếp bóng đá hôm nay, they must be reported to the competent authority to promptly address them in accordance with current regulations.
What are regulations on internal control of import-export tax xoilac tv trực tiếp bóng đá hôm nay in Vietnam?. (Image from the Internet)
Whendoes the import-export tax xoilac tv trực tiếp bóng đá hôm nay period for January 2025 start in Vietnam?
According to Clause 2, Article 7 ofCircular 174/2015/TT-BTC, the regulation on the import-export tax xoilac tv trực tiếp bóng đá hôm nay period is as follows:
Import-export tax xoilac tv trực tiếp bóng đá hôm nay period
- The tax xoilac tv trực tiếp bóng đá hôm nay period includes the monthly period, annual period, and adjustment closure period.
- The monthly xoilac tv trực tiếp bóng đá hôm nay period is the time from the 01st to the last day of the month.The annual xoilac tv trực tiếp bóng đá hôm nay period is from January 01 to December 31 of the calendar year.
- The adjustment closure period is from January 01 to January 31 of the following year, to account and adjust transactions permitted to be recorded in the previous year's ledger according to the State Budget Law; adjustment documents related to the previous year are updated into December of the previous year.
If adjustments to the state budget from the previous year arise after the customs authority has closed the previous year's xoilac tv trực tiếp bóng đá hôm nay period, they are recorded in the current year's xoilac tv trực tiếp bóng đá hôm nay period.
- Tax management transactions arising in any period must be recorded and accounted for in the ledger of that period. Cases requiring data adjustments found within the year related to the current year shall be accounted for in the discovered period (month).
Thus, the import-export tax xoilac tv trực tiếp bóng đá hôm nay period for January 2025 begins on January 01, 2025.
What are the requirements for import-export tax xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Article 5 ofCircular 174/2015/TT-BTC, the requirements for import-export tax xoilac tv trực tiếp bóng đá hôm nay are as follows:
- Fully reflecting all tax and other revenue transactions for exported and imported goods arising during the period into the xoilac tv trực tiếp bóng đá hôm nay books and xoilac tv trực tiếp bóng đá hôm nay reports.
- Reflecting information and xoilac tv trực tiếp bóng đá hôm nay data on export-import taxes clearly, understandably, accurately, and within the stipulated time frame.
- Truthfully representing the current state, nature, content, and value of tax and other revenue transactions concerning exported and imported goods.
- Information and data on export-import tax xoilac tv trực tiếp bóng đá hôm nay must be reflected continuously; the xoilac tv trực tiếp bóng đá hôm nay data of this period must continue from the xoilac tv trực tiếp bóng đá hôm nay data of the previous period.
- Information and data on export-import tax xoilac tv trực tiếp bóng đá hôm nay must be classified, organized systematically, consistently with tax management criteria.
