Who must sign xem bóng đá trực tiếp nhà cái in Vietnam according to the Law on Accounting?

Vietnam: What does a financial statement include?

Based on Clause 1, Article 29 of xem bóng đá trực tiếp nhà cáiLaw on Accounting 2015, xem bóng đá trực tiếp nhà cái provisions are as follows:

Financial statements of accounting units

1. Financial statements of accounting units are used to summarize and explain the financial situation and operational results of the accounting unit. xem bóng đá trực tiếp nhà cái of the accounting unit include:

a) Balance sheet;

b) Income statement;

c) Cash flow statement;

d) Notes to xem bóng đá trực tiếp nhà cái;

e) Other reports as prescribed by law.

xem bóng đá trực tiếp nhà cái of an accounting unit are used to summarize and explain the financial situation and operational results of the accounting unit.

Financial statements include:

- Balance sheet;

- Income statement;

- Cash flow statement;

- Notes to xem bóng đá trực tiếp nhà cái;

- Other reports as prescribed by law.

Who must sign xem bóng đá trực tiếp nhà cái in Vietnamaccording to the Law on Accounting? (Image from the Internet)

Who must sign xem bóng đá trực tiếp nhà cái in Vietnam?

As stipulated in Article 29 of xem bóng đá trực tiếp nhà cáiLaw on Accounting 2015:

Financial statements of accounting units

1. Financial statements of accounting units are used to summarize and explain the financial situation and operational results of the accounting unit. xem bóng đá trực tiếp nhà cái of the accounting unit include:

a) Balance sheet;

b) Income statement;

c) Cash flow statement;

d) Notes to xem bóng đá trực tiếp nhà cái;

e) Other reports as prescribed by law.

2. Preparation of financial statements of accounting units is carried out as follows:

a) xem bóng đá trực tiếp nhà cái accounting unit must prepare financial statements at xem bóng đá trực tiếp nhà cái end of xem bóng đá trực tiếp nhà cái accounting period year; if xem bóng đá trực tiếp nhà cái law provides for financial statements according to another accounting period, xem bóng đá trực tiếp nhà cái accounting unit must prepare according to that period;

b) Financial statements must be based on data after closing accounting books. The superior accounting unit must prepare a consolidated financial statement or a combined financial statement based on xem bóng đá trực tiếp nhà cái of the accounting units within the same superior accounting unit;

c) Financial statements must be prepared correctly in terms of content, method, and consistently presented between accounting periods; in cases where financial statements are presented differently between periods, xem bóng đá trực tiếp nhà cái reasons must be clearly explained;

d) Financial statements must have the signatures of the preparer, the chief accountant, and the legal representative of the accounting unit. The person signing xem bóng đá trực tiếp nhà cái must take responsibility for the content of the report.

3. xem bóng đá trực tiếp nhà cái annual financial statements of xem bóng đá trực tiếp nhà cái accounting unit must be submitted to xem bóng đá trực tiếp nhà cái competent state agency within 90 days from xem bóng đá trực tiếp nhà cái end of xem bóng đá trực tiếp nhà cái accounting year as prescribed by law.

4. xem bóng đá trực tiếp nhà cái Ministry of Finance provides detailed regulations on financial statements for each field of operation; responsibility, subjects, preparation period, preparation method, submission deadline, report recipient, and public disclosure of financial statements.

Thus, xem bóng đá trực tiếp nhà cái preparation of financial statements must have xem bóng đá trực tiếp nhà cái signatures of xem bóng đá trực tiếp nhà cái preparer, xem bóng đá trực tiếp nhà cái chief accountant, and xem bóng đá trực tiếp nhà cái legal representative of xem bóng đá trực tiếp nhà cái accounting unit.

The person signing xem bóng đá trực tiếp nhà cái must take responsibility for the content of the report.

Shall taxpayers submit tax declaration dossier and financial statements upon shutdown in Vietnam?

Based on Clause 6, Article 43 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, xem bóng đá trực tiếp nhà cái provisions are as follows:

tax declaration dossier dossier

...

6. xem bóng đá trực tiếp nhà cái tax declaration dossier dossier in xem bóng đá trực tiếp nhà cái case of cessation of operations, termination of contracts, change of enterprise type, or reorganization of enterprises includes:

a) Tax finalization declaration;

b) Financial statement up to xem bóng đá trực tiếp nhà cái point of cessation of operations or termination of contract, or change of enterprise type, or reorganization of enterprise;

c) Other documents related to tax finalization.

7. Cross-border profit reporting in cases where xem bóng đá trực tiếp nhà cái taxpayer is xem bóng đá trực tiếp nhà cái ultimate parent company of a group in Vietnam having cross-border transactions and with consolidated global revenue exceeding xem bóng đá trực tiếp nhà cái prescribed limit or xem bóng đá trực tiếp nhà cái taxpayer has an ultimate parent company abroad, and xem bóng đá trực tiếp nhà cái ultimate parent company is obligated to prepare a cross-border profit report according to xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái home country.

8. xem bóng đá trực tiếp nhà cái Government of Vietnam provides details on tax declaration dossier dossiers specified in this Article, regulations on monthly, quarterly, and annual tax declaration dossiers, one-time tax obligation declarations, tax finalization declarations, declarations of fees and charges collected by xem bóng đá trực tiếp nhà cái Socialist Republic of Vietnam's representatives abroad, declarations, provision, exchange, and use of information on cross-border profit reports; criteria for determining taxpayers to declare taxes quarterly.

Thus, in xem bóng đá trực tiếp nhà cái case of business cessation, a tax declaration dossier dossier must be submitted, which includes:

- Tax finalization declaration;

- Financial statement up to xem bóng đá trực tiếp nhà cái point of cessation of business operations;

- Other documents related to tax finalization.