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What are đá bóng trực tiếp principles of period-based accounting principlesin Vietnam?

Based on Clause 2, Article 8 ofCircular 111/2021/TT-BTC, đá bóng trực tiếp principles of period-based accounting principles are regulated as follows:

First, đá bóng trực tiếp tax accounting day is determined as đá bóng trực tiếp day of accounting record entry into đá bóng trực tiếp Tax Accounting Subsystem.

Second, đá bóng trực tiếp day of collecting tax accounting input information must adhere to đá bóng trực tiếp principle of đá bóng trực tiếp same day đá bóng trực tiếp tax management transaction arises or at đá bóng trực tiếp latest, đá bóng trực tiếp next day following đá bóng trực tiếp day đá bóng trực tiếp tax management transaction arises. Except for regulatory holidays, đá bóng trực tiếp information collection day is đá bóng trực tiếp next working day after đá bóng trực tiếp holiday.

Third, if during đá bóng trực tiếp tax accounting report preparation period, there are adjustments to tax management transactions already accounted into đá bóng trực tiếp tax accounting period of đá bóng trực tiếp previous year, adjustments must be accounted into đá bóng trực tiếp tax accounting period of đá bóng trực tiếp previous year if done before đá bóng trực tiếp tax accounting period close. These adjustments are determined by đá bóng trực tiếp accounting year information stipulated in Clause 1, Article 8 ofCircular 111/2021/TT-BTC;

Fourth, after đá bóng trực tiếp tax accounting period closure, adjustments to data related to đá bóng trực tiếp previous year's tax accounting period are only executed upon request from a competent state authority and according to đá bóng trực tiếp provisions in Clauses 3 and 4, Article 27 ofCircular 111/2021/TT-BTCand Clauses 2 and 3, Article 30 ofCircular 111/2021/TT-BTC.

What are đá bóng trực tiếp principles of period-based accounting principlesin Vietnam? (Image from đá bóng trực tiếp Internet)

When does thethe tax accounting period close in Vietnam?

Based on Clause 3, Article 8 ofCircular 111/2021/TT-BTC, đá bóng trực tiếp regulations pertaining to đá bóng trực tiếp opening and closing of đá bóng trực tiếp tax accounting period are as follows:

Tax Accounting Period

...

3. Opening and Closing of đá bóng trực tiếp Tax Accounting Period

a) Opening a tax accounting period involves establishing an open status on đá bóng trực tiếp Tax Accounting Subsystem from đá bóng trực tiếp start date of đá bóng trực tiếp tax accounting period as stated in Clause 1 of this Article, to perform data updates, input tax accounting information updates, tax accounting document updates, and accounting record entries or amendments, deletions on đá bóng trực tiếp tax accounting ledger of đá bóng trực tiếp Tax Accounting Subsystem.

b) Closing a tax accounting period involves setting a closed status on đá bóng trực tiếp Tax Accounting Subsystem for a tax accounting period so that tax accounting input data, tax accounting documents, and amendments or deletions cannot be updated on đá bóng trực tiếp tax accounting ledger.

c) đá bóng trực tiếp closure time of đá bóng trực tiếp tax accounting period is đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end date of đá bóng trực tiếp accounting period. If đá bóng trực tiếp closure time coincides with a regulatory holiday, đá bóng trực tiếp closure day will be đá bóng trực tiếp next working day following that holiday. In cases necessitating postponement of đá bóng trực tiếp closure time due to objective reasons, approval from đá bóng trực tiếp General Department of Taxation is required.

From đá bóng trực tiếp end of đá bóng trực tiếp tax accounting period to đá bóng trực tiếp closure time, all tax accounting adjustments are accounted according to accounting year information stipulated in Clauses 1 and 2 of this Article.

From đá bóng trực tiếp closure time to before đá bóng trực tiếp tax accounting report is approved by a competent authority, tax authorities may only adjust accounting year data upon request from a competent authority or correct errors identified by đá bóng trực tiếp tax authority if approved by đá bóng trực tiếp General Department of Taxation, and account according to accounting year information as stipulated in Clauses 1 and 2 of this Article.

d) Errors in accounting data not adjusted in đá bóng trực tiếp above tax accounting period according to accounting year information must be accounted in đá bóng trực tiếp current tax accounting period and supplemented with budget year information with đá bóng trực tiếp value "01" to provide a basis for explanation on đá bóng trực tiếp current year's tax accounting report.

What is đá bóng trực tiếp content of tax accounting work in Vietnam?

Based on Article 6 ofCircular 111/2021/TT-BTC, tax accounting work is one of đá bóng trực tiếp tax management functions of tax authorities at various levels, carried out continuously and systematically according to tax management procedures on đá bóng trực tiếp Tax Management Application System, including đá bóng trực tiếp Tax Accounting Subsystem.

Tax accounting work includes đá bóng trực tiếp following tasks:

- Collect tax accounting input information, prepare tax accounting documents

+ Collect tax accounting input information automatically performed by đá bóng trực tiếp Tax Accounting Subsystem connected to đá bóng trực tiếp Taxpayer Obligation Management Subsystem according to regulations at Articles 12, 13, 14, 15 ofCircular 111/2021/TT-BTCto fully determine đá bóng trực tiếp accounting entries of each tax accounting account.

+ If tax accounting records are not through đá bóng trực tiếp tax accounting input information collection process of đá bóng trực tiếp Tax Accounting Subsystem, officials handling tax accounting tasks prepare tax accounting documents according to Article 16 of this Circular.

- Tax accounting record entry is đá bóng trực tiếp job of tax accounting automatically performed by đá bóng trực tiếp Tax Accounting Subsystem to record tax accounting input information and tax accounting documents as in Clause 1 of this Article to conduct tax accounting, reflect tax management activities arising in đá bóng trực tiếp tax accounting period, including opening, recording, closing, correcting tax accounting books according to regulations in Section 3, Chapter II ofThông tư 111/2021/TT-BTC.

- Preparing tax accounting reports is đá bóng trực tiếp job of tax accounting automatically executed by đá bóng trực tiếp Tax Accounting Subsystem or by officials handling tax accounting tasks to summarize đá bóng trực tiếp tax management results of tax authorities at different levels (including taxes payable, collected, remaining to be collected, to be refunded, refunded, remaining to be refunded, exemptions, reductions, debt freezing, debt write-off) according to đá bóng trực tiếp provisions in Section 4, Chapter II ofThông tư 111/2021/TT-BTC.

- Storing and providing tax accounting information, documents is đá bóng trực tiếp job of tax accounting performed following đá bóng trực tiếp provisions of Article 9 ofCircular 111/2021/TT-BTC.