Báo cáo kế bóng đá hôm nay trực tiếp thuế cần phải đảm bảo những yêu cầu gì?
What are requirements of xem bóng đá trực tiếp trên youtube reports in Vietnam?
Based on Article 29 ofCircular 111/2022/TT-BTC, which regulates tax accounting reports.
Tax accounting reports are essential for summarizing the status and results of tax management operations of tax agencies at different levels during a tax accounting period.
Tax accounting reports must meet the following requirements:
- Tax accounting reports must be prepared according to the prescribed templates, and the indicators in xem bóng đá trực tiếp trên youtube reports must ensure consistency, continuity, and objectively and reasonably reflect information related to the management of tax revenues and other state budget revenues collected by tax agencies. The aggregated indicators in tax accounting reports must be consistent with relevant regulations on consolidating state budget revenues.
- The data in xem bóng đá trực tiếp trên youtube reports must accurately, truthfully, and objectively reflect and be aggregated from xem bóng đá trực tiếp trên youtube database after verification, comparison, and closure of xem bóng đá trực tiếp trên youtube records.
- Tax accounting reports must be prepared correctly in terms of content, method, and consistently presented across accounting periods; if tax accounting reports are presented differently across accounting periods, the reasons must be clearly explained.
- In addition to xem bóng đá trực tiếp trên youtube reports regulated byThông tư 111/2021/TT-BTC, the Director-General of the General Department of Taxation may prescribe additional reports based on xem bóng đá trực tiếp trên youtube data base to serve management and administration needs appropriate to each period.
What requirements of xem bóng đá trực tiếp trên youtube reports in Vietnam? (Image from the Internet)
What must accounting do before preparing tax accounting reports in Vietnam?
Based on Clause 3 of Article 29 ofCircular 111/2022/TT-BTC, which regulates tax accounting reports.
Tax Accounting Reports
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3. Preparing Tax Accounting Reports
a) Before closing xem bóng đá trực tiếp trên youtube period, xem bóng đá trực tiếp trên youtube department has the responsibility to cooperate with tax management departments to verify and check the recorded data to ensure it matches exactly with the records of the operating departments.
b) xem bóng đá trực tiếp trên youtube unit cooperates with the relevant State Treasury to verify, reconcile, and adjust accounting data related to state budget revenue and expenditure as per regulations.
c) xem bóng đá trực tiếp trên youtube unit prepares tax accounting reports in electronic data format. The reports are stored in both electronic data and paper format at xem bóng đá trực tiếp trên youtube unit.
4. The Tax Department consolidates xem bóng đá trực tiếp trên youtube reports of tax accounting units within the provincial jurisdiction, the Large Enterprise Tax Department consolidates tax accounting reports within jurisdictions assigned by the Tax Department, and the General Department of Taxation consolidates xem bóng đá trực tiếp trên youtube reports of tax accounting units nationwide.
5. xem bóng đá trực tiếp trên youtube unit, as a Regional Tax Department, must approve xem bóng đá trực tiếp trên youtube report within 20 days after closing xem bóng đá trực tiếp trên youtube period; whereas, as a Tax Department, it must approve the report within 30 days after closing xem bóng đá trực tiếp trên youtube period.
6. The list, templates, and methods for preparing tax accounting reports are detailed in Appendix V attached to this Circular.
Before closing xem bóng đá trực tiếp trên youtube period, xem bóng đá trực tiếp trên youtube department has the responsibility to cooperate with the tax management departments to verify and check the recorded data to ensure it matches exactly with the records of the operating departments.
Subsequently, carry out verification, reconciliation, and adjustment of accounting data related to state budget revenue collection and payment as per regulations.
Finally, xem bóng đá trực tiếp trên youtube unit prepares tax accounting reports in electronic data format. The reports are stored in both electronic data and paper format at xem bóng đá trực tiếp trên youtube unit.
When is the closing time for xem bóng đá trực tiếp trên youtube period in Vietnam?
Based on Clause 3 of Article 8 ofCircular 111/2021/TT-BTC, which regulates the opening and closing of tax accounting periods, with the following content:
Tax Accounting Period
1. xem bóng đá trực tiếp trên youtube period is determined according to the calendar year, known as the fiscal year, which includes 4 characters, specifically:
a) xem bóng đá trực tiếp trên youtube period is from January 1 to December 31 of the calendar year.
b) The first tax accounting period for a newly established tax accounting unit is determined from the effective date of the establishment, division, separation, merger, or consolidation decision of xem bóng đá trực tiếp trên youtube unit until the end of December 31 of the calendar year.
c) The final tax accounting period for a tax accounting unit when being divided, separated, merged, consolidated, or dissolved is from January 1 of the calendar year until the day before the effective date of the decision to divide, separate, merge, consolidate, or dissolve xem bóng đá trực tiếp trên youtube unit.
d) The duration of the first and final tax accounting periods is in accordance with the guidelines of the Accounting Law and its guiding documents.
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3. Opening and Closing Tax Accounting Period
a) Opening a tax accounting period involves setting an open status on xem bóng đá trực tiếp trên youtube subsystem from the start of xem bóng đá trực tiếp trên youtube period as mentioned in Clause 1 of this Article for a tax accounting period to update input data for tax accounting, update tax accounting documents, record bookkeeping entries, or modify, delete data on xem bóng đá trực tiếp trên youtube subsystem.
b) Closing a tax accounting period involves setting a closed status on xem bóng đá trực tiếp trên youtube subsystem for a tax accounting period to not update input data for tax accounting, not update tax accounting documents, not modify, delete data on xem bóng đá trực tiếp trên youtube subsystem.
c) The closing time for a tax accounting period is the last day of the third month from the end of the accounting period. If the closing time coincides with a regulated day off, the closing day is the next working day following the day off. In case an objective reason necessitates delaying the closing time of xem bóng đá trực tiếp trên youtube period, it must have the approval of the General Department of Taxation.
From the end of xem bóng đá trực tiếp trên youtube period until the closing time, all adjusted tax accounting data are recorded according to the accounting year information as stipulated in Clauses 1 and 2 of this Article.
From the closing of the accounting period to before xem bóng đá trực tiếp trên youtube report is approved by the competent authority, the tax authority may only adjust the accounting year data upon request from a competent authority or correct data due to detected errors if approved by the General Department of Taxation and recorded according to the accounting year information as stipulated in Clauses 1 and 2 of this Article.
d) Errors in accounting data not adjusted into xem bóng đá trực tiếp trên youtube period under the accounting year information mentioned above should be recorded in the current year's tax accounting period and supplemented with “01” as budget year information to provide an explanation on the current year's tax accounting report.
Closing xem bóng đá trực tiếp trên youtube period involves setting a closed status on xem bóng đá trực tiếp trên youtube subsystem for a tax accounting period so as not to update input data for tax accounting, not update tax accounting documents, not modify, or delete data on xem bóng đá trực tiếp trên youtube subsystem.
The closing time for a tax accounting period is the last day of the third month from the end of the accounting period.
In which, xem bóng đá trực tiếp trên youtube period is from January 1 to December 31 of the calendar year.
