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What is kết quả bóng đá trực tiếp?

According to Clause 2, Article 3 ofCircular 111/2021/TT-BTC, kết quả bóng đá trực tiếp is the activity conducted by tax authorities at all levels to collect, record, and reflect the entirety of tax liabilities arising, collected, outstanding, refundable, refunded, and liberated by the tax authority. It also includes tax exemptions, reductions, debt suspension, and debt write-off during the tax management operations.

According to Article 4 ofCircular 111/2021/TT-BTC, the objects of kết quả bóng đá trực tiếp include the following:

- Receivables, collected, and outstanding tax amounts: Reflect the tax amounts that tax authorities must collect, have collected, or still need to collect from taxpayers or organizations appointed by the tax authorities for collection.

- Refundable, refunded, and outstanding amounts for tax refunds: Reflect the tax amounts that tax authorities must refund, have refunded, or still need to refund to taxpayers or organizations appointed by the tax authorities for collection.

- Tax exemptions, reductions, debt suspensions, and debt write-offs: Reflect tax amounts that are exempted, reduced, suspended, or written off by the tax authorities.

What are regulations onIT application in kết quả bóng đá trực tiếp in Vietnam? (Image from the Internet)

What is the content of kết quả bóng đá trực tiếp work in Vietnam?

According to Article 6 ofCircular 111/2021/TT-BTC, the content of kết quả bóng đá trực tiếp work is specified as follows:

kết quả bóng đá trực tiếp work is one of the tax management functions conducted continuously and systematically by tax authorities at all levels according to tax management process procedures on the Tax Management System, which includes the kết quả bóng đá trực tiếp Subsystem. The kết quả bóng đá trực tiếp work includes the following tasks:

- Collecting input information for kết quả bóng đá trực tiếp, and preparing kết quả bóng đá trực tiếp documents

+ Collecting input information for kết quả bóng đá trực tiếp is an automated task conducted by the kết quả bóng đá trực tiếp Subsystem linked to the taxpayer obligation management subsystem according to provisions in Articles 12, 13, 14, and 15Circular 111/2021/TT-BTCto fully determine the accounting content of each kết quả bóng đá trực tiếp account.

+ In cases where kết quả bóng đá trực tiếp entries are made without the input information collection process of the kết quả bóng đá trực tiếp Subsystem, the official performing kết quả bóng đá trực tiếp prepares kết quả bóng đá trực tiếp documents following the provisions in Article 16Circular 111/2021/TT-BTC.

- Recording tax accounts is a task conducted automatically by the kết quả bóng đá trực tiếp Subsystem to record kết quả bóng đá trực tiếp input information and kết quả bóng đá trực tiếp documents mentioned in Clause 1 of this Article, to post kết quả bóng đá trực tiếp activities reflecting tax management operations that arise during the kết quả bóng đá trực tiếp period, including opening, recording, closing, and correcting kết quả bóng đá trực tiếp books according to the regulations in Section 3, Chapter IIThông tư 111/2021/TT-BTC.

- Preparing kết quả bóng đá trực tiếp reports is a task conducted automatically by the kết quả bóng đá trực tiếp Subsystem or by officials performing kết quả bóng đá trực tiếp to summarize the results of tax management activities of tax authorities at all levels (including tax amounts to be collected, collected, outstanding, refundable, refunded, outstanding, exempted, reduced, debt suspended, and debt written off) as per regulations in Section 4, Chapter IIThông tư 111/2021/TT-BTC.

- Storing and providing kết quả bóng đá trực tiếp information and documents are tasks conducted according to the provisions of Article 9Circular 111/2021/TT-BTC.

What are regulations onIT application in kết quả bóng đá trực tiếp in Vietnam?

Based on Article 11 ofCircular 111/2021/TT-BTC, the regulations on IT application in kết quả bóng đá trực tiếp are as follows:

- kết quả bóng đá trực tiếp work is performed based on IT application and automatic processing with a centralized kết quả bóng đá trực tiếp database at the General Department of Taxation, starting from collecting kết quả bóng đá trực tiếp input information, preparing kết quả bóng đá trực tiếp documents, processing kết quả bóng đá trực tiếp input information, and kết quả bóng đá trực tiếp records, reporting kết quả bóng đá trực tiếp; ensuring consistency, aligning with tax management procedures, national budget management; and having the ability to integrate, exchange information with other tax management application systems within the taxation sector.

- The kết quả bóng đá trực tiếp subsystem specified in Clause 7, Article 3Circular 111/2021/TT-BTCis an application set up on the TMS to execute the kết quả bóng đá trực tiếp work of the tax sector according to the provisions ofThông tư 111/2021/TT-BTC, including the collection of input information for kết quả bóng đá trực tiếp, kết quả bóng đá trực tiếp document processing, kết quả bóng đá trực tiếp recording, and preparing taxation accounting reports for tax authorities.

- Specific requirements for the kết quả bóng đá trực tiếp Subsystem:

+ Must ensure full compliance with accounting law, tax management law, state budget law, and electronic transaction law.

+ Must be capable of being upgraded, modified, and supplemented in accordance with law changes related to kết quả bóng đá trực tiếp tasks, kết quả bóng đá trực tiếp content, kết quả bóng đá trực tiếp methods without affecting the existing database.

+ Automatically handle, store data following accounting requirements, as well as computation methods for indicators on kết quả bóng đá trực tiếp reports as per current regulations; ensure consistency and avoid duplication among accounting figures; possess forecasting, detection, and error-prevention capabilities during data entry and kết quả bóng đá trực tiếp information processing.

+ Must ensure information security and data safety, with the ability to grant access rights to each user based on assigned functions and tasks; track user access times, actions, updated content, and data changes; retain traces of corrections in kết quả bóng đá trực tiếp records; and have the ability to recover accounting data and information in case of technical failures.

+ Data processing principles for kết quả bóng đá trực tiếp on IT applications in kết quả bóng đá trực tiếp operations must comply with regulations from this Circular and the authorized written regulations of the Director General of the General Department of Taxation. When new kết quả bóng đá trực tiếp activities arise, proper, comprehensive guidance documents must be promptly issued for unified implementation across the tax sector; simultaneously, update the accounting operational guidance documents, usage documents synchronously within the kết quả bóng đá trực tiếp Subsystem.

+ The General Department of Taxation manages the centralized IT application system for kết quả bóng đá trực tiếp operations, controls permission usage, data confidentiality on kết quả bóng đá trực tiếp consistent with the functions, tasks, and powers of the kết quả bóng đá trực tiếp apparatus within tax authorities at all levels.

+ Tax officials entering or querying kết quả bóng đá trực tiếp data from the kết quả bóng đá trực tiếp database must comply strictly with assigned functions, tasks, and powers, or have the approval of authorized personnel; use the correct name, user account, and security code provided for data processing and querying; periodically or incidentally change the security code. When there's a task change, notify the application administration to adjust data access rights in line with new assigned functions. The application administration must revoke IT application system access rights from officials no longer related to kết quả bóng đá trực tiếp functions.

- The kết quả bóng đá trực tiếp Subsystem must ensure automation, linkages with tax management operation subsystems, directly with the taxpayer obligation management subsystem. The kết quả bóng đá trực tiếp Subsystem must fully, accurately, truthfully compile input information from data provided by the taxpayer obligation management subsystem; provide query and access capabilities to the source of kết quả bóng đá trực tiếp input information linked to taxpayer obligation management information and tax management case records stored in taxpayer obligation management and tax management operation subsystems.