xem bóng đá trực tiếp trên youtubeFrom January 1, 2025, abolition of a mandatory content on accounting documents in Vietnam
What are accounting documents?
Based on Clause 3, Article 3 of theAccounting Law 2015:
Article 3. Interpretation of Terms
In this Law, the following terms are construed as follows:
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- An xem bóng đá trực tiếp trên youtube is the papers and data carriers that reflect economic and financial transactions that have arisen and been completed, serving as the basis for accounting entries.
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Thus, an xem bóng đá trực tiếp trên youtube is the papers and data carriers that reflect economic and financial transactions that have arisen and been completed, serving as the basis for accounting entries.
Accounting documents hold an important role in accounting; they are the basis for accounting entries, preparation of financial reports, inspection, financial control, and serve as legal evidence in the event of economic disputes.
From January 1, 2025, abolition of a mandatory content on accounting documents in Vietnam (Image from the Internet)
From January 1, 2025, will a mandatory content on accounting documents in Vietnam be abolished?
Based on Article 16 of theAccounting Law 2015(amended by Clause 9, Article 2 of theLaw Amending the Law on Securities, Accounting, Independent Auditing, State Budget, Management and Use of Public Assets, Tax Management, Personal Income Tax, National Reserves, Administrative Violation Handling 2024) stipulating the contents of an xem bóng đá trực tiếp trên youtube:
Article 16. Contents of Accounting Documents
- An xem bóng đá trực tiếp trên youtube must have the following essential contents:
a) Name and code of the xem bóng đá trực tiếp trên youtube;
b) Date, month, year of the creation of the xem bóng đá trực tiếp trên youtube;
c) Name and address of the agency, organization, unit, or individual creating the xem bóng đá trực tiếp trên youtube;
d) Details of the arising economic, financial transaction;
e) Quantity, unit price, and amount of the economic, financial transaction recorded numerically; total amount of the xem bóng đá trực tiếp trên youtube used for receiving or disbursing funds recorded both numerically and in words;
g) Signatures, full names of the creator, approver, and relevant persons related to the xem bóng đá trực tiếp trên youtube.
- Besides the essential contents of an xem bóng đá trực tiếp trên youtube prescribed in Clause 1 of this Article, the xem bóng đá trực tiếp trên youtube can have additional contents depending on the type of document.
According to the above provisions, accounting documents must contain the following contents:
- Name and code of the xem bóng đá trực tiếp trên youtube
- Date, month, year of the creation of the xem bóng đá trực tiếp trên youtube
- Name and address of the agency, organization, unit, or individual creating the xem bóng đá trực tiếp trên youtube
- Details of the arising economic, financial transaction
- Quantity, unit price, and amount of the economic, financial transaction recorded numerically; total amount of the xem bóng đá trực tiếp trên youtube used for receiving or disbursing funds recorded both numerically and in words
- Signatures, full names of the creator, approver, and relevant persons related to the xem bóng đá trực tiếp trên youtube
Thus, as of January 1, 2025, accounting documents are no longer required to have the contents of the name and address of the agency, organization, unit, or individual receiving the xem bóng đá trực tiếp trên youtube. However, depending on the economic, financial transactions arising, enterprises may still choose to include this content in the accounting documents.
Are electronic documents considered accounting documents in Vietnam?
Based on Clause 1, Article 17 of theAccounting Law 2015on electronic documents:
Article 17. Electronic Documents
- An electronic document is considered an xem bóng đá trực tiếp trên youtube when it meets the contents prescribed in Article 16 of this Law and is presented in electronic data form, encrypted without alteration during transmission over computer networks, telecommunications networks, or data carriers such as magnetic tapes, magnetic disks, payment cards.
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An electronic document is an xem bóng đá trực tiếp trên youtube when it meets the following conditions:
- Contains the following contents:
+ Name and code of the xem bóng đá trực tiếp trên youtube;
+ Date, month, year of the creation of the xem bóng đá trực tiếp trên youtube;
+ Name and address of the agency, organization, unit, or individual creating the xem bóng đá trực tiếp trên youtube;
+ Name and address of the agency, organization, unit, or individual receiving the xem bóng đá trực tiếp trên youtube;
+ Details of the arising economic, financial transaction;
+ Quantity, unit price, and amount of the economic, financial transaction recorded numerically; total amount of the xem bóng đá trực tiếp trên youtube used for receiving or disbursing funds recorded both numerically and in words;
+ Signatures, full names of the creator, approver, and relevant persons related to the xem bóng đá trực tiếp trên youtube.
- Is presented in electronic data form, encrypted without alteration during transmission over computer networks, telecommunications networks, or data carriers like magnetic tapes, magnetic disks, payment cards.
