Vietnam: How to handle errors founded in accounting books after bóng đá hôm nay trực tiếp financial statement has been submitted?
Vietnam: What content do accounting books contain?
Pursuant to Article 24 of bóng đá hôm nay trực tiếpLaw on Accounting 2015, provisions regarding accounting books are as follows:
Accounting Books
- Accounting books are used to record, systematize, and preserve all economic and financial transactions that have occurred in connection with bóng đá hôm nay trực tiếp accounting unit.
- bóng đá hôm nay trực tiếp accounting book must clearly state bóng đá hôm nay trực tiếp name of bóng đá hôm nay trực tiếp accounting unit; bóng đá hôm nay trực tiếp name of bóng đá hôm nay trực tiếp book; bóng đá hôm nay trực tiếp date, month, and year of book creation; bóng đá hôm nay trực tiếp date, month, and year of book closure; signatures of bóng đá hôm nay trực tiếp person creating bóng đá hôm nay trực tiếp book, bóng đá hôm nay trực tiếp chief accountant, and bóng đá hôm nay trực tiếp legal representative of bóng đá hôm nay trực tiếp accounting unit; bóng đá hôm nay trực tiếp number of pages; and an overlapping seal.
3. Accounting books must contain bóng đá hôm nay trực tiếp following essential contents:
a) Date, month, and year of book entry;
b) Reference number and date, month, year of bóng đá hôm nay trực tiếp accounting document used as a basis for book entry;
c) A summary of bóng đá hôm nay trực tiếp content of bóng đá hôm nay trực tiếp economic and financial transaction;
d) bóng đá hôm nay trực tiếp amount of bóng đá hôm nay trực tiếp economic and financial transaction entered into bóng đá hôm nay trực tiếp accounting accounts;
đ) Opening balance, period transactions, period closing balance.
- Accounting books comprise general accounting books and detailed accounting books.
- bóng đá hôm nay trực tiếp Ministry of Finance specifies in detail bóng đá hôm nay trực tiếp accounting books.
Accounting books are used to record, systematize, and preserve all economic and financial transactions that have occurred in connection with bóng đá hôm nay trực tiếp accounting unit. bóng đá hôm nay trực tiếp accounting book must have bóng đá hôm nay trực tiếp following essential contents:
- Reference number and date, month, year of bóng đá hôm nay trực tiếp accounting document used as a basis for book entry;
- A summary of bóng đá hôm nay trực tiếp content of bóng đá hôm nay trực tiếp economic and financial transaction;
- bóng đá hôm nay trực tiếp amount of bóng đá hôm nay trực tiếp economic and financial transaction entered into bóng đá hôm nay trực tiếp accounting accounts;
- Opening balance, period transactions, period closing balance.
Vietnam: How to handle errors founded in accounting books after bóng đá hôm nay trực tiếp financial statement has been submitted?
According to Article 27 of bóng đá hôm nay trực tiếpLaw on Accounting 2015, bóng đá hôm nay trực tiếp regulation on correcting accounting books is as follows:
Correcting Accounting Books
- When an error in bóng đá hôm nay trực tiếp accounting books is founded, erasure that deletes information traces or incorrect data is not allowed. Corrections must be made using one of bóng đá hôm nay trực tiếp following three methods:
a) Corrective entry by drawing a straight line through bóng đá hôm nay trực tiếp error and writing bóng đá hôm nay trực tiếp correct number or letter above it, and bóng đá hôm nay trực tiếp chief accountant's signature must be placed next to it;
b) Negative entry by rewriting bóng đá hôm nay trực tiếp incorrect number in red ink or enclosing bóng đá hôm nay trực tiếp incorrect number in parentheses, then writing bóng đá hôm nay trực tiếp correct number, and bóng đá hôm nay trực tiếp chief accountant's signature must be placed next to it;
c) Adjusting entry by creating an "adjustment document" and recording bóng đá hôm nay trực tiếp additional differences to be correct.
- If an error in bóng đá hôm nay trực tiếp accounting books is founded before bóng đá hôm nay trực tiếp annual financial statement is submitted to bóng đá hôm nay trực tiếp competent state authority, it must be corrected in that year's accounting books.
3. If an error in bóng đá hôm nay trực tiếp accounting books is founded after bóng đá hôm nay trực tiếp annual financial statement has been submitted to bóng đá hôm nay trực tiếp competent state authority, it must be corrected in bóng đá hôm nay trực tiếp accounting books of bóng đá hôm nay trực tiếp year bóng đá hôm nay trực tiếp error is discovered, with an explanation for bóng đá hôm nay trực tiếp correction.
- Correcting accounting books in bóng đá hôm nay trực tiếp case of electronic entries is performed using bóng đá hôm nay trực tiếp method prescribed at point c of clause 1 of this Article.
Thus, if an error in bóng đá hôm nay trực tiếp accounting books is founded after bóng đá hôm nay trực tiếp annual financial statement has been submitted, it must be corrected in bóng đá hôm nay trực tiếp accounting books of bóng đá hôm nay trực tiếp year bóng đá hôm nay trực tiếp error is discovered, with an explanation for this correction.
Note: In bóng đá hôm nay trực tiếp case of electronic entries, correcting accounting books should be done by creating an "adjustment document" and recording bóng đá hôm nay trực tiếp additional differences accurately.
Vietnam: How to handle errors founded in accounting books after bóng đá hôm nay trực tiếp financial statement has been submitted? (Image from bóng đá hôm nay trực tiếp Internet)
What is bóng đá hôm nay trực tiếp latest deadline for submitting annual financial statements for small and medium-sized enterprises in Vietnam?
Based on clause 1 of Article 80 ofCircular 133/2016/TT-BTC, bóng đá hôm nay trực tiếp deadline for submitting annual financial statements for small and medium-sized enterprises in 2025 is stipulated as follows:
Responsibility, timeframe for preparing and submitting financial statements
- Responsibility, timeframe for preparing and submitting financial statements:
a) All small and medium-sized enterprises must prepare and submit annual financial statements no later than 90 days from bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp financial year to bóng đá hôm nay trực tiếp relevant authorities as regulated.
b) In addition to preparing annual financial statements, enterprises may prepare monthly or quarterly financial statements to serve management and business operation needs.
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bóng đá hôm nay trực tiếp deadline for submitting annual financial statements for small and medium-sized enterprises is no later than 90 days from bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp financial year to bóng đá hôm nay trực tiếp relevant authorities as regulated.
Thus, bóng đá hôm nay trực tiếp deadline for submitting bóng đá hôm nay trực tiếp 2025 annual financial statements for bóng đá hôm nay trực tiếp 2024 tax year (from January 1, 2024, to December 31, 2024) for small and medium-sized enterprises is no later than March 30, 2025.
Where should annual financial statements for small and medium-sized enterprises be submitted in Vietnam?
Based on clause 2 of Article 80 ofCircular 133/2016/TT-BTC, bóng đá hôm nay trực tiếp submission locations for annual financial statements are stipulated as follows:
- Enterprises submit annual financial statements to tax authorities, business registration authorities, and statistical agencies.
- Enterprises (including domestic enterprises and foreign-invested enterprises) with headquarters located in export processing zones, industrial zones, or high-tech parks, in addition to submitting annual financial statements to bóng đá hôm nay trực tiếp authorized agencies (tax authority, business registration authority, statistical agency) are also required to submit annual financial statements to bóng đá hôm nay trực tiếp management boards of export processing zones, industrial zones, or high-tech parks if requested.
