What is vtv5 trực tiếp bóng đá hôm nay duration for tax accounting documents to be retained in Vietnam in 2024?
What is vtv5 trực tiếp bóng đá hôm nay duration for tax accounting documents to be retainedin Vietnam in 2024?
*Case where accounting documents must be retained for a minimum of 5 years(Based on Article 12 ofDecree 174/2016/ND-CP)
[1]Accounting vouchers not used directly for bookkeeping and preparing financial statements such as receipt vouchers, payment vouchers, warehouse receipt notes, and warehouse delivery notes not retaind in vtv5 trực tiếp bóng đá hôm nay accounting department's records.
[2]Accounting documents used for management and operation of vtv5 trực tiếp bóng đá hôm nay accounting unit not directly involved in bookkeeping and financial statement preparation.
[3]In cases where accounting documents specified in sections (1) and (2) above are required by other laws to be retained for more than 5 years, retention shall be conducted as per those regulations.
* Case where accounting documents must be retained for a minimum of 10 years(Article 13 ofDecree 174/2016/ND-CP)
[1]Accounting vouchers used directly for bookkeeping and financial statement preparation, detailed reports, consolidated statements, detailed bookkeeping, general ledgers, monthly, quarterly, and annual financial reports of vtv5 trực tiếp bóng đá hôm nay accounting unit, settlement reports, self-inspection accounting reports, records of accounting document destruction, and other documents directly used for bookkeeping and financial reporting.
[2]Accounting documents related to liquidation, disposal of fixed assets; inventory reports, and asset evaluation.
[3]Accounting documents of vtv5 trực tiếp bóng đá hôm nay investor unit, including accounting documents of annual accounting periods and accounting documents on completion settlement reports for projects in Group B, C.
[4]Accounting documents related to establishment, division, separation, amalgamation, merger, conversion of ownership forms, conversion of business types or unit conversion, dissolution, bankruptcy, cessation of operations, and project completion.
[5]Documents related to vtv5 trực tiếp bóng đá hôm nay unit such as audit files by vtv5 trực tiếp bóng đá hôm nay State Audit Office, inspection and supervision records by competent state authorities or documents from independent audit organizations.
[6]Other documents not specified in Section 1.1 and 1.3 of this document.
[7]In cases where accounting documents specified in sections (1); (2); (3); (4); (5); (6) above are required by other laws to be retained for more than 10 years, retention shall be conducted as per those regulations.
* Case where accounting documents must be retained permanently(Article 14 ofDecree 174/2016/ND-CP)
[1]For accounting units in vtv5 trực tiếp bóng đá hôm nay state accounting sector, accounting documents that must be retained permanently include vtv5 trực tiếp bóng đá hôm nay State budget finalization report for vtv5 trực tiếp bóng đá hôm nay year approved by vtv5 trực tiếp bóng đá hôm nay National Assembly, local budget settlement reports approved by vtv5 trực tiếp bóng đá hôm nay People's Council at all levels; records, and settlement reports on projects completed in Group A, and significant national projects; other accounting documents of historical value, significant in terms of economy, security, and defense.
Determination of other accounting documents that must be permanently retaind is decided by vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay accounting unit, industry, or local authorities based on historical value and importance in terms of economy, security, and defense.
[2]For business activities, accounting documents that must be retained permanently include accounting documents of historical value, significant in terms of economy, security, and defense.
vtv5 trực tiếp bóng đá hôm nay decision on accounting documents to be permanently retaind is made by vtv5 trực tiếp bóng đá hôm nay head or vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay accounting unit based on vtv5 trực tiếp bóng đá hôm nay historical value and long-term significance of vtv5 trực tiếp bóng đá hôm nay documents, deciding on a case-by-case basis, and assigning vtv5 trực tiếp bóng đá hôm nay accounting department or other department to retain them in original or other forms.
[3]vtv5 trực tiếp bóng đá hôm nay permanent retention period must be more than 10 years until vtv5 trực tiếp bóng đá hôm nay accounting documents are naturally destroyed.
What is vtv5 trực tiếp bóng đá hôm nay duration for tax accounting documents to be retainedin Vietnam in 2024? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay regulations regarding vtv5 trực tiếp bóng đá hôm nay timing for determinating vtv5 trực tiếp bóng đá hôm nay retention period of tax accounting documents in Vietnam?
Based on Article 15 ofDecree 174/2016/ND-CP, vtv5 trực tiếp bóng đá hôm nay timing for determinating vtv5 trực tiếp bóng đá hôm nay retention period of accounting documents is as follows:
[1]vtv5 trực tiếp bóng đá hôm nay timing for determinating vtv5 trực tiếp bóng đá hôm nay retention period for accounting documents specified in Section 1.1, paragraphs (1), (2), (7) of Section 1.2, and Section 1.3 mentioned above is calculated from vtv5 trực tiếp bóng đá hôm nay end date of vtv5 trực tiếp bóng đá hôm nay annual accounting period.
[2]vtv5 trực tiếp bóng đá hôm nay timing for determinating vtv5 trực tiếp bóng đá hôm nay retention period for documents specified in paragraph (3) of Section 1.2 mentioned above is from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay project completion settlement report is approved.
[3]vtv5 trực tiếp bóng đá hôm nay timing for determinating vtv5 trực tiếp bóng đá hôm nay retention period for accounting documents related to vtv5 trực tiếp bóng đá hôm nay establishment of a unit is from vtv5 trực tiếp bóng đá hôm nay date of establishment; documents related to division, separation, amalgamation, merger, conversion of ownership forms, conversion of business types are calculated from vtv5 trực tiếp bóng đá hôm nay date of such events; documents related to dissolution, bankruptcy, cessation of operations, and project completion are calculated from vtv5 trực tiếp bóng đá hôm nay date of completing vtv5 trực tiếp bóng đá hôm nay dissolution, bankruptcy, cessation of operations, or project completion procedures; documents related to audit and inspection records by competent authorities are calculated from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay audit report or inspection, examination conclusions.
Is it necessary to retain accounting documents in multiple locations in Vietnam?
Pursuant to vtv5 trực tiếp bóng đá hôm nay provisions of Article 9 ofDecree 174/2016/ND-CPas follows:
Preservation, retention, and provision of accounting information and documents
1. retaind accounting documents must be vtv5 trực tiếp bóng đá hôm nay original version per legal regulations for each type of accounting document, except for vtv5 trực tiếp bóng đá hôm nay following cases:
a) Accounting documents specified in Clauses 2 and 3, Article 6 of this Decree only have one original version but need to be retained in multiple units. With vtv5 trực tiếp bóng đá hôm nay exception of vtv5 trực tiếp bóng đá hôm nay unit holding vtv5 trực tiếp bóng đá hôm nay original, other units are allowed to retain photocopied accounting documents.
b) In cases where accounting documents are temporarily held or confiscated per Clause 4, Article 6 of this Decree, vtv5 trực tiếp bóng đá hôm nay accounting unit must retain photocopied accounting documents along with vtv5 trực tiếp bóng đá hôm nay "Accounting Document Transfer and Receipt Record" as specified in Clause 2, Article 7 of this Decree.
c) If accounting documents are lost or destroyed due to objective reasons as specified in Clause 5, Article 6 of this Decree, vtv5 trực tiếp bóng đá hôm nay accounting unit must retain photocopies of vtv5 trực tiếp bóng đá hôm nay accounting documents. If vtv5 trực tiếp bóng đá hôm nay documents cannot be photocopied according to Clause 6, Article 6 of this Decree, vtv5 trực tiếp bóng đá hôm nay unit must maintain an "Accounting Document Non-Photocopyable Record."
2. Accounting documents must be fully and safely preserved by vtv5 trực tiếp bóng đá hôm nay accounting unit during their use. vtv5 trực tiếp bóng đá hôm nay accounting unit must establish rules for vtv5 trực tiếp bóng đá hôm nay management, use, and preservation of accounting documents, clearly defining responsibilities and rights for each department and accountant. If vtv5 trực tiếp bóng đá hôm nay accounting unit is a micro-enterprise as regulated by laws supporting small and medium-sized enterprises, it is not required to establish management rules but must still ensure full and safe preservation of accounting documents as required by law. vtv5 trực tiếp bóng đá hôm nay accounting unit must ensure adequate physical infrastructure and means for managing and preserving accounting documents. Accountants are responsible for preserving their accounting documents during usage.
3. vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay accounting unit decides whether to preserve and retain accounting documents on paper or electronic means. Preservation and retention must ensure safety, completeness, confidentiality, and vtv5 trực tiếp bóng đá hôm nay ability to provide information when requested by competent state authorities.
4. Accounting documents placed in retention must be complete, systematic, classified, and arranged in individual files according to vtv5 trực tiếp bóng đá hôm nay chronological order of occurrence and annual accounting periods.
5. vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay accounting unit must take responsibility to promptly, fully, honestly, and transparently provide accounting information and documents to tax authorities and competent state agencies as required by law. Agencies receiving accounting documents must preserve them during their use and must return them fully and timely after use.
Thus,in accordance with vtv5 trực tiếp bóng đá hôm nay above regulation, accounting documents stipulated in Clauses 2 and 3, Article 6 ofDecree 174/2016/ND-CP, which only have one original document but need to be retained in multiple units, other than vtv5 trực tiếp bóng đá hôm nay unit keeping vtv5 trực tiếp bóng đá hôm nay original, vtv5 trực tiếp bóng đá hôm nay remaining units are allowed to retain photocopied accounting documents.
