How much is lịch trực tiếp bóng đá hôm nay fine for enterprises failing to submit financial statements in Vietnam?
How much is lịch trực tiếp bóng đá hôm nay fine for enterprises failing to submitfinancial statements in Vietnam?
Based on point a, clause 4, Article 12 ofDecree 41/2018/ND-CPwhich regulates sanctioning actions violating regulations on submitting and publicly releasing financial statements as follows:
Sanctions for Violations of Regulations on Submitting and Publicizing Financial Statements
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- A fine ranging from 20,000,000 VND to 30,000,000 VND shall be imposed for one of lịch trực tiếp bóng đá hôm nay following acts:
a) Publicly releasing false information and figures of financial statements;
b) Providing and publishing financial statements for use in Vietnam with inconsistent figures in one accounting period.
- A fine ranging from 40,000,000 VND to 50,000,000 VND shall be imposed for one of lịch trực tiếp bóng đá hôm nay following acts:
a) Failing to submit financial statements to lịch trực tiếp bóng đá hôm nay competent state authority;
b) Failing to publicize financial statements as prescribed.
- Remedial measures:
Compulsory submission and publicizing of audited reports attached to financial statements for violations specified in point b, d, clause 2 of this Article.
According to lịch trực tiếp bóng đá hôm nay above regulation, if an enterprise fails to submit financial statements to lịch trực tiếp bóng đá hôm nay competent state authority, it shall be fined from 40,000,000 VND to 50,000,000 VND.
Note: lịch trực tiếp bóng đá hôm nay above penalty level is applicable to organizations, and lịch trực tiếp bóng đá hôm nay fine level for individuals is half that of organizations (based on clause 1, Article 6 ofDecree 41/2018/ND-CPas amended by clause 2, Article 5 ofDecree 102/2021/ND-CP).
How much is lịch trực tiếp bóng đá hôm nay fine for enterprises failing to submit financial statements in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
Vietnam: What does thefinancial statements of enterprises include?
Based on Article 100 ofCircular 200/2014/TT-BTCregulating lịch trực tiếp bóng đá hôm nay financial statement system of enterprises as follows:
lịch trực tiếp bóng đá hôm nay Financial Statement system includes annual financial statements and interim financial statements. Specifically, lịch trực tiếp bóng đá hôm nay annual and interim financial statements are as follows:
(1) Annual Financial Statements include:
- Balance sheet: Form No. B 01 - DNDownload
- Income statement: Form No. B 02 - DNDownload
- Cash flow statement: Form No. B 03 - DNDownload
- Notes to lịch trực tiếp bóng đá hôm nay Financial Statements: Form No. B 09 - DNDownload
(2) Interim Financial Statements:
- Full interim financial statements include:
+ Interim balance sheet: Form No. B 01a – DNDownload
+ Interim income statement: Form No. B 02a – DNDownload
+ Interim cash flow statement: Form No. B 03a – DNDownload
+ Selected notes to lịch trực tiếp bóng đá hôm nay financial statements: Form No. B 09a – DNDownload
- Summary interim financial statements include:
+ Interim balance sheet: Form No. B 01b – DNDownload
+ Interim income statement: Form No. B 02b – DNDownload
+ Interim cash flow statement: Form No. B 03b – DNDownload
+ Selected notes to lịch trực tiếp bóng đá hôm nay financial statements: Form No. B 09a – DNDownload
Note: Indicators with no data are exempt from presentation on lịch trực tiếp bóng đá hôm nay Financial Statements, and enterprises should renumber lịch trực tiếp bóng đá hôm nay indicators of lịch trực tiếp bóng đá hôm nay Financial Statements according to lịch trực tiếp bóng đá hôm nay principle of continuity in each section.
What is lịch trực tiếp bóng đá hôm nay deadline for enterprise financial statement submission in Vietnam?
According to Article 109 ofCircular 200/2014/TT-BTCproviding regulations on lịch trực tiếp bóng đá hôm nay deadline for enterprise financial statement submission as follows:
(1) For State Enterprises
- Deadline for quarterly financial statements submission:
+ lịch trực tiếp bóng đá hôm nay accounting unit must submit quarterly financial statements no later than 20 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay accounting quarter; for lịch trực tiếp bóng đá hôm nay parent company, state-owned corporation, no later than 45 days;
+ lịch trực tiếp bóng đá hôm nay accounting unit under lịch trực tiếp bóng đá hôm nay enterprise, state-owned corporation submits quarterly financial statements to lịch trực tiếp bóng đá hôm nay parent company, corporation according to lịch trực tiếp bóng đá hôm nay deadline set by lịch trực tiếp bóng đá hôm nay parent company, corporation.
- Deadline for annual financial statements submission:
+ lịch trực tiếp bóng đá hôm nay accounting unit must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fiscal year; for lịch trực tiếp bóng đá hôm nay parent company, state-owned corporation, no later than 90 days;
+ lịch trực tiếp bóng đá hôm nay accounting unit under lịch trực tiếp bóng đá hôm nay state-owned corporation submits annual financial statements to lịch trực tiếp bóng đá hôm nay parent company, corporation according to lịch trực tiếp bóng đá hôm nay deadline set by lịch trực tiếp bóng đá hôm nay parent company, corporation.
(2) For Other Types of Enterprises
- Accounting units that are private enterprises and partnerships must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fiscal year; for other accounting units, lịch trực tiếp bóng đá hôm nay deadline for submission of annual financial statements is no later than 90 days;
- Subordinate accounting units submit annual financial statements to lịch trực tiếp bóng đá hôm nay upper-level accounting unit according to lịch trực tiếp bóng đá hôm nay deadline set by lịch trực tiếp bóng đá hôm nay upper-level unit.
Additionally, for small and medium enterprises, lịch trực tiếp bóng đá hôm nay deadline for financial statement submission is regulated in clause 1, Article 80 ofCircular 133/2016/TT-BTCas follows:
- All small and medium enterprises must prepare and submit annual financial statements no later than 90 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fiscal year to relevant authorities as prescribed.
- In addition to preparing annual financial statements, enterprises may prepare monthly and quarterly financial statements to meet management and operational requirements.
