What is trực tiếp bóng đá hôm nay latest payment request form in Vietnam (Form 05-TT)?
What is trực tiếp bóng đá hôm nay latest payment request form in Vietnam(Form 05-TT)?
In accounting and financial management, payment is a crucial part that ensures transactions are executed transparently and reasonably. To carry out payments conformably, organizations, and enterprises need to use official forms.
Currently, trực tiếp bóng đá hôm nay payment request form is applied according to Form No. 05-TT issued withCircular 200/2014/TT-BTCandCircular 133/2016/TT-BTC. Below are trực tiếp bóng đá hôm nay specific payment request forms that you can choose to use depending on trực tiếp bóng đá hôm nay purpose:
(1) Payment Request Form according to Form 05-TT issued with Circular 133/2016/TT-BTC
According to Article 2 ofCircular 133/2016/TT-BTC, trực tiếp bóng đá hôm nay payment request form under Circular 133/2016/TT-BTC will apply to:
- Small and medium-sized enterprises (including micro-enterprises) of all sectors and economic components (except state enterprises, enterprises with over 50% state-owned capital, public companies according to securities law, cooperatives, and cooperative unions).
- Small and medium-sized enterprises in specific sectors such as electricity, oil and gas, insurance, securities... allowed by trực tiếp bóng đá hôm nay Ministry of Finance to apply special accounting policies.
Form No. 05-TT Payment Request Form stipulated in Appendix 3 List, explanation of content, and method of recording accounting documents issued with ****Circular 133/2016/TT-BTC...Download
(2) Payment Request Form according to Form 05-TT issued with Circular 200/2014/TT-BTC
According to Article 1 ofCircular 200/2014/TT-BTC, trực tiếp bóng đá hôm nay payment request form underCircular 200/2014/TT-BTCwill apply to enterprises of all sectors and economic components.
Form No. 05-TT Payment Request Form stipulated in Appendix 3 List and templates of accounting documents issued with Circular 200/2014/TT-BTC...Download
What is trực tiếp bóng đá hôm nay latest payment request form in Vietnam (Form 05-TT)?(Image from trực tiếp bóng đá hôm nay Internet)
Shall small and medium-sized enterprises in Vietnam apply accounting policiesunder Circular 200/2014/TT-BTC?
Based on Article 3 ofCircular 133/2016/TT-BTCregarding trực tiếp bóng đá hôm nay principles of applying accounting policies as follows:
General Principles
1. Small and medium-sized enterprises may choose to apply trực tiếp bóng đá hôm nay Accounting Regime for enterprises issued under Circular No. 200/2014/TT-BTC dated December 22, 2015, by trực tiếp bóng đá hôm nay Ministry of Finance and trực tiếp bóng đá hôm nay documents for amendment, supplementation or replacement but must notify trực tiếp bóng đá hôm nay tax authorities managing trực tiếp bóng đá hôm nay enterprises and must maintain consistency throughout trực tiếp bóng đá hôm nay financial year. In case of reverting to apply trực tiếp bóng đá hôm nay accounting policies for small and medium-sized enterprises under this Circular, it must be implemented from trực tiếp bóng đá hôm nay beginning of trực tiếp bóng đá hôm nay financial year and must be re-notified to trực tiếp bóng đá hôm nay Tax Authority.
- Small and medium-sized enterprises base on accounting principles, content, and structure of accounting accounts stipulated in this Circular to reflect and account for economic transactions in accordance with trực tiếp bóng đá hôm nay characteristics of operations and management requirements of trực tiếp bóng đá hôm nay unit.
- In case during trực tiếp bóng đá hôm nay financial year trực tiếp bóng đá hôm nay enterprise has changes leading to no longer being subject to trực tiếp bóng đá hôm nay application under trực tiếp bóng đá hôm nay provisions of Article 2 of this Circular, it is allowed to apply this Circular until trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay current financial year and must apply trực tiếp bóng đá hôm nay appropriate Accounting Regime according to trực tiếp bóng đá hôm nay legal provisions starting from trực tiếp bóng đá hôm nay next financial year.
Thus, small and medium-sized enterprises can apply accounting policies underCircular 200/2014/TT-BTCbut must notify trực tiếp bóng đá hôm nay tax authorities managing trực tiếp bóng đá hôm nay enterprises and must maintain consistency within trực tiếp bóng đá hôm nay financial year.
In case of reverting to apply accounting policies for small and medium-sized enterprises underCircular 133/2016/TT-BTC, it must be implemented from trực tiếp bóng đá hôm nay beginning of trực tiếp bóng đá hôm nay financial year and must be re-notified to trực tiếp bóng đá hôm nay Tax Authority.
What is trực tiếp bóng đá hôm nay deadline for submitting trực tiếp bóng đá hôm nay financial statements for trực tiếp bóng đá hôm nay year 2025 for small and medium-sized enterprises in Vietnam?
According to trực tiếp bóng đá hôm nay provisions of clause 1, Article 80 ofCircular 133/2016/TT-BTCguiding accounting policies for small and medium-sized enterprises on trực tiếp bóng đá hôm nay deadline for preparing and sending financial statements:
Responsibility, deadline for preparing and sending financial statements
- Responsibility, deadline for preparing and sending financial statements:
a) All small and medium-sized enterprises must prepare and send annual financial statements no later than 90 days from trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay financial year to relevant authorities as prescribed.
b) Besides preparing annual financial statements, enterprises may prepare monthly and quarterly financial statements to serve management and operational requirements of production and business activities of trực tiếp bóng đá hôm nay enterprise.
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Based on trực tiếp bóng đá hôm nay provisions, all small and medium-sized enterprises must prepare and send annual financial statements no later than 90 days from trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay financial year to relevant authorities as prescribed.
trực tiếp bóng đá hôm nay accounting period for 2025 is from January 1, 2025, to December 31, 2025, so trực tiếp bóng đá hôm nay deadline for submitting trực tiếp bóng đá hôm nay financial statements for 2024 is March 30, 2026.