When is trực tiếp bóng đá k+ time to set up a domestic tax accounting book in Vietnam?

When is trực tiếp bóng đá k+ timeto set up a domestic tax accounting book in Vietnam?

Based on Article 26 ofCircular 111/2021/TT-BTCregulating trực tiếp bóng đá k+ setting up, recording, and closing of tax accounting books as follows:

Setting up, recording, and closing of tax accounting books

1. Tax accounting books must be set uped at trực tiếp bóng đá k+ beginning of trực tiếp bóng đá k+ tax accounting period; for newly established tax accounting units, trực tiếp bóng đá k+ tax accounting books must be set uped from trực tiếp bóng đá k+ date of establishment.

2. Tax accounting units must base their entries on collected input data of tax accounting, tax accounting vouchers to record in trực tiếp bóng đá k+ tax accounting books. trực tiếp bóng đá k+ recording of tax accounting books must be prompt, clear, and complete according to trực tiếp bóng đá k+ contents of each tax accounting book. trực tiếp bóng đá k+ information and data reflected in trực tiếp bóng đá k+ tax accounting books must be accurate, truthful, and consistent with trực tiếp bóng đá k+ collected input data of tax accounting, tax accounting vouchers regarding receivables, collected, remaining receivables, to be refunded, refunded, remaining to be refunded, exempted, reduced, debt rescheduled, debt erased.

3. Tax accounting books are recorded in chronological order based on input data collection of tax accounting, tax accounting vouchers. It is strictly prohibited to record in tax accounting books any information not through trực tiếp bóng đá k+ collected input data of tax accounting or tax accounting vouchers. Tax officials responsible for updating data into trực tiếp bóng đá k+ tax management application system must ensure trực tiếp bóng đá k+ accuracy of updated information, reflecting fully, promptly, accurately, truthfully, continuously, and systematically all transactions related to tax management.

4. Tax accounting units must close trực tiếp bóng đá k+ tax accounting books at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ accounting period before preparing trực tiếp bóng đá k+ tax accounting report.

Thus, trực tiếp bóng đá k+ domestic tax accounting book must be set uped at trực tiếp bóng đá k+ beginning of trực tiếp bóng đá k+ domestic tax accounting period.

Additionally, for newly established tax accounting units, trực tiếp bóng đá k+ tax accounting book must be set uped from trực tiếp bóng đá k+ date of establishment.

When is trực tiếp bóng đá k+ time to set up a domestic tax accounting book in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

When does trực tiếp bóng đá k+ domestic tax accounting period start and end in Vietnam?

According to Clause 1, Article 8 ofCircular 111/2021/TT-BTCregulating trực tiếp bóng đá k+ domestic tax accounting period as follows:

Tax accounting period

1. trực tiếp bóng đá k+ tax accounting period is determined by trực tiếp bóng đá k+ calendar year, referred to as trực tiếp bóng đá k+ accounting year, consisting of 4 characters, specifically:

a) trực tiếp bóng đá k+ tax accounting period is counted from trực tiếp bóng đá k+ beginning of January 01 to trực tiếp bóng đá k+ end of December 31 of trực tiếp bóng đá k+ calendar year.

b) trực tiếp bóng đá k+ first annual tax accounting period for a newly established tax accounting unit is determined from trực tiếp bóng đá k+ effective date of trực tiếp bóng đá k+ new establishment, division, separation, merger, or consolidation decision to trực tiếp bóng đá k+ end of December 31 of trực tiếp bóng đá k+ calendar year.

c) trực tiếp bóng đá k+ last tax accounting period of a tax accounting unit when divided, separated, merged, consolidated, or dissolved is counted from trực tiếp bóng đá k+ beginning of January 01 of trực tiếp bóng đá k+ calendar year to trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ day before trực tiếp bóng đá k+ effective date of trực tiếp bóng đá k+ division, separation, merger, consolidation, or dissolution decision.

d) trực tiếp bóng đá k+ duration of trực tiếp bóng đá k+ first and last tax accounting periods is implemented according to trực tiếp bóng đá k+ guidance of trực tiếp bóng đá k+ Accounting Law and trực tiếp bóng đá k+ guiding documents for implementation.

...

Thus, according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ domestic tax accounting period is determined by trực tiếp bóng đá k+ calendar year and trực tiếp bóng đá k+ domestic tax accounting period runs from January 01 to December 31 of trực tiếp bóng đá k+ calendar year.

What are regulations on trực tiếp bóng đá k+ storage and supply of accounting information and documents in Vietnam?

According to Article 9 ofCircular 111/2021/TT-BTCregulating trực tiếp bóng đá k+ storage and supply of accounting information and documents as follows:

- Tax accounting documents include input data of tax accounting, tax accounting vouchers, tax accounting books, tax accounting reports, and other documents related to tax accounting work, presented in trực tiếp bóng đá k+ form of electronic data stored according to accounting law regulations.

Input data before being collected into trực tiếp bóng đá k+ Tax Accounting Subsystem is stored in trực tiếp bóng đá k+ Taxpayer Obligation Management Subsystem and trực tiếp bóng đá k+ tax management business subsystems belonging to trực tiếp bóng đá k+ Tax Management Application System as regulated by trực tiếp bóng đá k+ Director General of trực tiếp bóng đá k+ General Department of Taxation. trực tiếp bóng đá k+ General Department of Taxation is responsible for ensuring trực tiếp bóng đá k+ storage has access capability to exploit trực tiếp bóng đá k+ origin of input data of tax accounting.

- supply of tax accounting information and documents

+ trực tiếp bóng đá k+ supply of accounting information and documents shall be made according to trực tiếp bóng đá k+ supplys of accounting law and tax management law.

+ trực tiếp bóng đá k+ information and documents provided by tax accounting include receivables, collected, remaining receivables, to be refunded, refunded, remaining to be refunded, exempted, reduced, debt rescheduled, debt erased managed by trực tiếp bóng đá k+ tax authority and other related information reflected on trực tiếp bóng đá k+ criteria of tax accounting reports regulated in this Circular.