What is trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement in Vietnam for trực tiếp bóng đá k+ year 2024? Will there be penalties for failing to submit financial statements?
What is trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement in Vietnamfor trực tiếp bóng đá k+ year 2024?
According to Article 109 ofCircular 200/2014/TT-BTC, trực tiếp bóng đá k+ deadline for submitting financial statements is as follows:
Deadline for Submitting Financial Statements
- For State-owned enterprises
a) Deadline for submitting quarterly financial statements:
- trực tiếp bóng đá k+ accounting unit must submit trực tiếp bóng đá k+ quarterly financial statements no later than 20 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ quarterly accounting period; for trực tiếp bóng đá k+ parent company and State General Corporation, no later than 45 days;
- trực tiếp bóng đá k+ accounting unit under trực tiếp bóng đá k+ enterprise, State General Corporation submits quarterly financial statements to trực tiếp bóng đá k+ parent company, General Corporation within trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ parent company, General Corporation.
b) Deadline for submitting annual financial statements:
- trực tiếp bóng đá k+ accounting unit must submit trực tiếp bóng đá k+ annual financial statements no later than 30 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ annual accounting period; for trực tiếp bóng đá k+ parent company, State General Corporation no later than 90 days;
- trực tiếp bóng đá k+ accounting unit under trực tiếp bóng đá k+ State General Corporation submits trực tiếp bóng đá k+ annual financial statements to trực tiếp bóng đá k+ parent company, General Corporation within trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ parent company, General Corporation.
- For other types of enterprises
a) trực tiếp bóng đá k+ accounting unit that is a private enterprise and partnership company must submit trực tiếp bóng đá k+ annual financial statements no later than 30 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ annual accounting period; for other accounting units, trực tiếp bóng đá k+ deadline is no later than 90 days;
b) trực tiếp bóng đá k+ accounting unit under another must submit trực tiếp bóng đá k+ annual financial statements to trực tiếp bóng đá k+ superior accounting unit within trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ superior accounting unit.
Additionally, Clause 1, Article 80 ofCircular 133/2016/TT-BTCstipulates trực tiếp bóng đá k+ deadline for submitting financial statements for small and medium enterprises as follows:
Responsibility, deadline for preparing and submitting financial statements
- Responsibility, deadline for preparing and submitting financial statements:
a) All small and medium enterprises must prepare and submit annual financial statements no later than 90 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ fiscal year to trực tiếp bóng đá k+ relevant agencies as prescribed.
b) In addition to preparing annual financial statements, enterprises may prepare monthly, quarterly financial statements to fulfill management and operational production and business requirements of trực tiếp bóng đá k+ enterprise.
...
Thus, trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement for trực tiếp bóng đá k+ year 2024 by enterprises is as follows:
- For State-owned enterprises:
+ trực tiếp bóng đá k+ accounting period for trực tiếp bóng đá k+ year 2024 is January 1, 2024 - December 31, 2024, so trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement for trực tiếp bóng đá k+ year 2024 for State-owned enterprises is no later than 30 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ annual accounting period, i.e., by January 30, 2025; for trực tiếp bóng đá k+ parent company, General Corporation no later than 90 days, i.e., by March 30, 2025.
+ trực tiếp bóng đá k+ accounting unit under trực tiếp bóng đá k+ State General Corporation submits trực tiếp bóng đá k+ annual financial statements to trực tiếp bóng đá k+ parent company, General Corporation within trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ parent company, General Corporation.
- For other types of enterprises:
+ trực tiếp bóng đá k+ accounting period for trực tiếp bóng đá k+ year 2024 is January 1, 2024 - December 31, 2024, so trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement for trực tiếp bóng đá k+ year 2024 for private enterprises and partnership companies is no later than 30 days, i.e., by January 30, 2025, and for other accounting units no later than 90 days, i.e., by March 30, 2025.
+ trực tiếp bóng đá k+ accounting unit under another must submit trực tiếp bóng đá k+ annual financial statements to trực tiếp bóng đá k+ superior accounting unit within trực tiếp bóng đá k+ deadline set by trực tiếp bóng đá k+ superior accounting unit.
- For small and medium enterprises:
trực tiếp bóng đá k+ accounting period for trực tiếp bóng đá k+ year 2024 is January 1, 2024 - December 31, 2024, so trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement for trực tiếp bóng đá k+ year 2024 for small and medium enterprises is 90 days from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ fiscal year, i.e., by March 30, 2025.
What is trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ financial statement in Vietnam for trực tiếp bóng đá k+ year 2024?Will there be penalties for failing to submit financial statements?(Image from trực tiếp bóng đá k+ Internet)
Are there penalties for failing to submit financial statements in Vietnam?
According to Clause 4, Article 12 ofDecree 41/2018/ND-CP, trực tiếp bóng đá k+ regulations are as follows:
Penalties for violations of regulations on submitting and publicizing financial statements
...
- A fine from 20,000,000 VND to 30,000,000 VND for one of trực tiếp bóng đá k+ following acts:
a) Disclosing information and data in financial statements falsely;
b) Providing, publishing financial statements to be used in Vietnam with inconsistent data in an accounting period.
- A fine from 40,000,000 VND to 50,000,000 VND for one of trực tiếp bóng đá k+ following acts:
a) failing to submit financial statements to competent state authorities;
b) Not publicizing financial statements as prescribed.
- Measures to rectify trực tiếp bóng đá k+ consequences:
Compulsory submission and publicizing of audit reports attached to financial statements for violations of regulations pursuant to point b, d of Clause 2 of this Article.
According to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ act of failing to submit financial statements will be subject to an administrative fine ranging from 40,000,000 VND to 50,000,000 VND.
Note: trực tiếp bóng đá k+ above-mentioned penalty is applicable to organizations; trực tiếp bóng đá k+ penalty applicable to individuals is half of that imposed on organizations.
Vietnam: What does trực tiếp bóng đá k+ content of publicizing financial statements include?
According to Article 31 of trực tiếp bóng đá k+Accounting Law 2015, trực tiếp bóng đá k+ publicizing of reports includes trực tiếp bóng đá k+ following contents:
- Accounting units using trực tiếp bóng đá k+ state budget publicize information on trực tiếp bóng đá k+ receipt, expenditure of trực tiếp bóng đá k+ state budget as prescribed by trực tiếp bóng đá k+ Law on State Budget.
- Accounting units not using trực tiếp bóng đá k+ state budget publicize trực tiếp bóng đá k+ settlement of annual financial revenue and expenditure.
- Accounting units using people's contributions publicize trực tiếp bóng đá k+ purpose of mobilizing and using contributions, contributors, mobilization level, usage outcomes, and revenue-expenditure settlement for each contribution.
- Accounting units engaged in business operations publicize trực tiếp bóng đá k+ following:
+ Asset status, liabilities, and owner's equity;
+ Operational business results;
+ Setting up and using reserves;
+ Employee income;
+ Other contents as prescribed by law.
- Financial statements of accounting units required by law to undergo auditing must be published with trực tiếp bóng đá k+ audit report of trực tiếp bóng đá k+ auditing organization.
