What is kết quả bóng đá trực tiếp time for opening accounting books for household businesses in Vietnam? What are bases for making accounting books in Vietnam?
What is kết quả bóng đá trực tiếp time for opening accounting books for household businesses in Vietnam? What are bases for making accounting books in Vietnam? What are cases that are not required to register household businesses in Vietnam?
What is kết quả bóng đá trực tiếp time for opening accounting books for household businesses in Vietnam?
Pursuant to Clause 1 Article 5 of kết quả bóng đá trực tiếp Circular 88/2021/TT-BTC:
Accounting books
1. Contents of accounting books, opening, recording of entries, closure and retention of accounting books of household businesses and individual businesses shall comply with kết quả bóng đá trực tiếp provisions of Articles 24, 25 and 26 of kết quả bóng đá trực tiếp Law on Accounting and specific guidelines in Appendix 2 “Forms and methods for recording accounting books” enclosed herewith.
2. Household businesses and individual businesses may apply kết quả bóng đá trực tiếp provisions of Article 26 of kết quả bóng đá trực tiếp Law on Accounting on opening, recording of entries, closure and retention of accounting books on electronic devices in a manner that is suitable to kết quả bóng đá trực tiếp characteristics of their business operations.
3. Household businesses and individual businesses may apply kết quả bóng đá trực tiếp provisions of Article 27 of kết quả bóng đá trực tiếp Law on Accounting on correction of accounting books in a manner that is suitable to kết quả bóng đá trực tiếp characteristics of their business operations.
4. Household businesses and individual businesses shall use accounting books listed hereunder:
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Pursuant to Clause 1 Article 26 of kết quả bóng đá trực tiếp Law on Accounting in 2015:
Opening, recording, closing, and retention of accounting books
1. Accounting books shall be opened at kết quả bóng đá trực tiếp beginning of kết quả bóng đá trực tiếp annual accounting period; new accounting units shall open their accounting books from kết quả bóng đá trực tiếp inauguration date.
2. Accounting records are kết quả bóng đá trực tiếp basis for making accounting books.
3. Accounting books must be made clearly, completely, and in a timely manner. Information and data recorded in kết quả bóng đá trực tiếp accounting books must be accurate, truthful, and consistent with accounting records.
4. Economic/financial transactions must be recorded in kết quả bóng đá trực tiếp accounting books in chronological order. Information and data recorded in accounting books of kết quả bóng đá trực tiếp next year must continue those on kết quả bóng đá trực tiếp accounting books of kết quả bóng đá trực tiếp preceding year. An accounting book must be continuously made from kết quả bóng đá trực tiếp beginning to kết quả bóng đá trực tiếp closing of kết quả bóng đá trực tiếp book.
5. Information and data on kết quả bóng đá trực tiếp accounting books must be recorded by pen, must not be inserted at kết quả bóng đá trực tiếp top or bottom and must not overlap; no lines shall be skipped; any empty space of kết quả bóng đá trực tiếp page must be crossed out; if one page is not enough, a sum must be done at kết quả bóng đá trực tiếp end of each page and carried forward to kết quả bóng đá trực tiếp next page.
6. kết quả bóng đá trực tiếp accounting unit must close its accounting books at kết quả bóng đá trực tiếp end of kết quả bóng đá trực tiếp accounting period before making kết quả bóng đá trực tiếp financial statement and in other cases specified by law.
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As regulated above, accounting books of household businesses shall be opened at kết quả bóng đá trực tiếp beginning of kết quả bóng đá trực tiếp annual accounting period. New household businesses shall open their accounting books from kết quả bóng đá trực tiếp inauguration date.
What is kết quả bóng đá trực tiếp time for opening accounting books for household businesses in Vietnam? What are bases for making accounting books in Vietnam? - image from internet
What are bases for making accounting books in Vietnam?
Pursuant to Article 26 of kết quả bóng đá trực tiếp Law on Accounting in 2015 stipulating regulations on opening, recording, closing, and retention of accounting books:
Opening, recording, closing, and retention of accounting books
1. Accounting books shall be opened at kết quả bóng đá trực tiếp beginning of kết quả bóng đá trực tiếp annual accounting period; new accounting units shall open their accounting books from kết quả bóng đá trực tiếp inauguration date.
2. Accounting records are kết quả bóng đá trực tiếp basis for making accounting books.
3. Accounting books must be made clearly, completely, and in a timely manner. Information and data recorded in kết quả bóng đá trực tiếp accounting books must be accurate, truthful, and consistent with accounting records.
4. Economic/financial transactions must be recorded in kết quả bóng đá trực tiếp accounting books in chronological order. Information and data recorded in accounting books of kết quả bóng đá trực tiếp next year must continue those on kết quả bóng đá trực tiếp accounting books of kết quả bóng đá trực tiếp preceding year. An accounting book must be continuously made from kết quả bóng đá trực tiếp beginning to kết quả bóng đá trực tiếp closing of kết quả bóng đá trực tiếp book.
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As regulated above, accounting records are kết quả bóng đá trực tiếp basis for making accounting books. Accounting books must be made clearly, completely, and in a timely manner. Information and data recorded in kết quả bóng đá trực tiếp accounting books must be accurate, truthful, and consistent with accounting records.
What are cases that are not required to register household businesses in Vietnam?
Pursuant to Clause 2 Article 79 of kết quả bóng đá trực tiếp Decree 01/2021/ND-CP:
Household business
1. A household business is established by an individual or family household members that shall take responsibility for business operations of kết quả bóng đá trực tiếp household business with all of their property. If a household business is established by members of a family household, one of them shall be authorized to act as kết quả bóng đá trực tiếp representative of kết quả bóng đá trực tiếp household business. kết quả bóng đá trực tiếp individual applying for registration of household business or kết quả bóng đá trực tiếp person authorized by kết quả bóng đá trực tiếp family household members to act as kết quả bóng đá trực tiếp representative of kết quả bóng đá trực tiếp household business shall be kết quả bóng đá trực tiếp owner of kết quả bóng đá trực tiếp household business.
2. Households engaged in agriculture, forestry, aquaculture, salt production, street vendors, nomadic or seasonal businesspeople, and service providers earning low revenues are not required to apply for establishment of household businesses, except for conditional business lines. kết quả bóng đá trực tiếp provincial People’s Committees shall specify kết quả bóng đá trực tiếp low revenues applied within their provinces.
As regulated above, except for conditional business lines, following cases are not required to register household businesses in Vietnam:
- Households engaged in agriculture, forestry, aquaculture, salt production
- Street vendors, nomadic or seasonal businesspeople, and service providers earning low revenues
