What is vtv2 trực tiếp bóng đá hôm nay form for notes to financial statements in Vietnam according to Circular 200?

What is vtv2 trực tiếp bóng đá hôm nay form for notes to financial statements in Vietnamaccording to Circular 200?

Pursuant to Clause 1, Article 115 ofCircular 200/2014/TT-BTCstipulating vtv2 trực tiếp bóng đá hôm nay purpose of vtv2 trực tiếp bóng đá hôm nay notes to financial statements as follows:

- vtv2 trực tiếp bóng đá hôm nay notes to financial statements is an integral part of vtv2 trực tiếp bóng đá hôm nay enterprise's Financial Statements, used to describe narratively or to provide a detailed analysis of vtv2 trực tiếp bóng đá hôm nay numerical information presented in vtv2 trực tiếp bóng đá hôm nay Balance Sheet, vtv2 trực tiếp bóng đá hôm nay Income Statement, vtv2 trực tiếp bóng đá hôm nay Cash Flow Statement, as well as other necessary information required by specific accounting standards.

- vtv2 trực tiếp bóng đá hôm nay notes to financial statements can also provide other information if vtv2 trực tiếp bóng đá hôm nay enterprise deems it necessary for vtv2 trực tiếp bóng đá hôm nay truthful and reasonable representation of vtv2 trực tiếp bóng đá hôm nay Financial Statements.

At vtv2 trực tiếp bóng đá hôm nay same time, pursuant to Article 100 ofCircular 200/2014/TT-BTCstipulating vtv2 trực tiếp bóng đá hôm nay enterprise's Financial Statement system, accordingly, depending on vtv2 trực tiếp bóng đá hôm nay type of financial report, there will be corresponding notes to financial statementss as follows:

- For vtv2 trực tiếp bóng đá hôm nay annual Financial Statements: vtv2 trực tiếp bóng đá hôm nay notes to financial statements is Form No. B 09 - DN.

DownloadForm No. B 09 - DN word file.

DownloadForm No. B 09 - DN excel file.

- For interim Financial Statements: vtv2 trực tiếp bóng đá hôm nay selective notes to financial statements is Form No. B 09a – DN.

DownloadForm No. B 09a – DN.

What is vtv2 trực tiếp bóng đá hôm nay form for notes to financial statements in Vietnamaccording to Circular 200? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What content must a note to financial statementsinclude in Vietnam?

Pursuant to Point c, Clause 2, Article 115 ofCircular 200/2014/TT-BTCstipulating that a note to financial statements must present vtv2 trực tiếp bóng đá hôm nay following content:

- Information on vtv2 trực tiếp bóng đá hôm nay basis of preparation and presentation of vtv2 trực tiếp bóng đá hôm nay Financial Statements and vtv2 trực tiếp bóng đá hôm nay specific accounting policies selected and applied for significant transactions and events;

- Presentation of information required by accounting standards not presented in other Financial Statements (Significant information);

- Providing supplementary information not presented in other Financial Statements, but necessary for faithfully and reasonably presenting vtv2 trực tiếp bóng đá hôm nay financial position of vtv2 trực tiếp bóng đá hôm nay enterprise.

What are penaltiesfor underpaying tax due to incorrect financial statement in Vietnam?

Pursuant to Article 16 ofDecree 125/2020/ND-CPregarding sanctions for incorrect declaration leading to underpayment of tax or an increase in exempted, reduced, or refunded tax as follows:

Sanctions for incorrect declaration leading to underpayment of tax or an increase in exempted, reduced, or refunded tax

1. A fine of 20% of vtv2 trực tiếp bóng đá hôm nay underreported tax amount or vtv2 trực tiếp bóng đá hôm nay excess tax exempted, reduced, or refunded compared to vtv2 trực tiếp bóng đá hôm nay regulation applies to any of vtv2 trực tiếp bóng đá hôm nay following acts:

a) Incorrect declaration of tax basis or deductible tax amount or incorrect identification of a case eligible for tax exemption, reduction, or refund leading to underpayment of tax or an increase in exempted, reduced, or refunded tax, but economic transactions have been fully reflected in vtv2 trực tiếp bóng đá hôm nay legitimate accounting system, invoices, and vouchers;

b) Incorrect declaration reducing vtv2 trực tiếp bóng đá hôm nay tax payable or increasing vtv2 trực tiếp bóng đá hôm nay tax refund, exempted, or reduced amount not falling under vtv2 trực tiếp bóng đá hôm nay case specified in point a of this clause, but vtv2 trực tiếp bóng đá hôm nay taxpayer proactively rectified vtv2 trực tiếp bóng đá hôm nay declaration and fully paid vtv2 trực tiếp bóng đá hôm nay underreported amount to vtv2 trực tiếp bóng đá hôm nay state budget before vtv2 trực tiếp bóng đá hôm nay tax authority completed vtv2 trực tiếp bóng đá hôm nay tax inspection or audit at vtv2 trực tiếp bóng đá hôm nay taxpayer's premises;

c) Incorrect declaration reducing vtv2 trực tiếp bóng đá hôm nay tax payable or increasing vtv2 trực tiếp bóng đá hôm nay tax refund, exempted, or reduced amount, which vtv2 trực tiếp bóng đá hôm nay competent authority identified as tax evasion in inspection, audit records, but it was vtv2 trực tiếp bóng đá hôm nay taxpayer's first administrative violation on tax evasion after rectification and full payment into vtv2 trực tiếp bóng đá hôm nay state budget before vtv2 trực tiếp bóng đá hôm nay authority's sanction decision, where vtv2 trực tiếp bóng đá hôm nay tax authority has recorded it as an incorrect declaration leading to insufficient tax;

d) Incorrect declaration leading to underpayment of tax or an increase in exempted, reduced, or refunded tax for related transactions, but vtv2 trực tiếp bóng đá hôm nay taxpayer has prepared a market pricing dossier or prepared and submitted vtv2 trực tiếp bóng đá hôm nay annexes as regulated on tax management for enterprises with related transactions;

đ) Usage of illegitimate invoices, vouchers for accounting purchase values of goods and services leading to reduced payable tax or increased refunded, exempted, or reduced tax when detected in tax audits, vtv2 trực tiếp bóng đá hôm nay buyer can prove that vtv2 trực tiếp bóng đá hôm nay usage violation of invoices, vouchers belongs to vtv2 trực tiếp bóng đá hôm nay seller while vtv2 trực tiếp bóng đá hôm nay buyer has fully accounted as per regulations.

2. Remedial measures:

a) Oblige to pay vtv2 trực tiếp bóng đá hôm nay full underreported tax amount, excess refunded, exempted, reduced tax, and late tax payments into vtv2 trực tiếp bóng đá hôm nay state budget for violations specified in clause 1 of this Article.

If vtv2 trực tiếp bóng đá hôm nay limitation period for sanctioning has expired, vtv2 trực tiếp bóng đá hôm nay taxpayer is not fined under vtv2 trực tiếp bóng đá hôm nay regulations in clause 1 of this Article, but must fully pay vtv2 trực tiếp bóng đá hôm nay underreported tax amount and excess refunded, exempted, reduced tax and late tax payments into vtv2 trực tiếp bóng đá hôm nay state budget as specified in clause 6, Article 8 of this Decree;

b) Oblige to adjust vtv2 trực tiếp bóng đá hôm nay loss, vtv2 trực tiếp bóng đá hôm nay input VAT deductible to vtv2 trực tiếp bóng đá hôm nay next period (if any) for violations specified in clause 1 of this Article.

3. In case of taxpayer's incorrect declaration actions as per point a, b, d in clause 1 of this Article not leading to underpayment, increase of tax exempted, reduced, or yet refunded tax, it will not be fined according to this Article but sanctioned according to clause 3, Article 12 of this Decree.

Thus, an enterprise is penalized with a 20% fine on vtv2 trực tiếp bóng đá hôm nay underreported tax amount or vtv2 trực tiếp bóng đá hôm nay refunded tax amount and is compelled to pay vtv2 trực tiếp bóng đá hôm nay full underreported tax amount and late tax payment into vtv2 trực tiếp bóng đá hôm nay state budget.

If vtv2 trực tiếp bóng đá hôm nay limitation period for penalty has expired, vtv2 trực tiếp bóng đá hôm nay enterprise is not fined under vtv2 trực tiếp bóng đá hôm nay provisions in clause 1, Article 16 ofDecree 125/2020/ND-CPbut still must pay vtv2 trực tiếp bóng đá hôm nay full underreported tax amount and vtv2 trực tiếp bóng đá hôm nay late tax payment into vtv2 trực tiếp bóng đá hôm nay state budget.