xoilac tv trực tiếp bóng đá hôm nayVietnam: What does accounting record content include? What does an e-record include?
Vietnam: What does accounting recordcontent include? What does an e-recordinclude?
accounting records must include xoilac tv trực tiếp bóng đá hôm nay contents stipulated in Article 16 of xoilac tv trực tiếp bóng đá hôm nayAccounting Law 2015:
Content of accounting records
1. accounting records must have xoilac tv trực tiếp bóng đá hôm nay following essential contents:
a) Name and number of xoilac tv trực tiếp bóng đá hôm nay accounting record;
b) Date, month, and year of xoilac tv trực tiếp bóng đá hôm nay accounting record issuance;
c) Name and address of xoilac tv trực tiếp bóng đá hôm nay agency, organization, unit, or individual issuing xoilac tv trực tiếp bóng đá hôm nay accounting record;
d) Name and address of xoilac tv trực tiếp bóng đá hôm nay agency, organization, unit, or individual receiving xoilac tv trực tiếp bóng đá hôm nay accounting record;
đ) Content of economic and financial transactions incurred;
e) Quantity, unit price, and amount of xoilac tv trực tiếp bóng đá hôm nay economic and financial transaction recorded in numbers; xoilac tv trực tiếp bóng đá hôm nay total amount of xoilac tv trực tiếp bóng đá hôm nay accounting record used for receipt or payment recorded in numbers and words;
g) Signature, full name of xoilac tv trực tiếp bóng đá hôm nay person who issues, xoilac tv trực tiếp bóng đá hôm nay person who approves, and others related to xoilac tv trực tiếp bóng đá hôm nay accounting record.
2. In addition to xoilac tv trực tiếp bóng đá hôm nay essential contents of accounting records as stipulated in clause 1 of this Article, accounting records may have additional contents based on each type of record.
accounting records must have xoilac tv trực tiếp bóng đá hôm nay following essential contents:
- Name and number of xoilac tv trực tiếp bóng đá hôm nay accounting record;
- Date, month, and year of xoilac tv trực tiếp bóng đá hôm nay accounting record issuance;
- Name and address of xoilac tv trực tiếp bóng đá hôm nay agency, organization, unit, or individual issuing xoilac tv trực tiếp bóng đá hôm nay accounting record;
- Name and address of xoilac tv trực tiếp bóng đá hôm nay agency, organization, unit, or individual receiving xoilac tv trực tiếp bóng đá hôm nay accounting record;
- Content of economic and financial transactions incurred;
- Quantity, unit price, and amount of xoilac tv trực tiếp bóng đá hôm nay economic and financial transaction recorded in numbers; xoilac tv trực tiếp bóng đá hôm nay total amount of xoilac tv trực tiếp bóng đá hôm nay accounting record used for receipt or payment recorded in numbers and words;
- Signature, full name of xoilac tv trực tiếp bóng đá hôm nay person who issues, xoilac tv trực tiếp bóng đá hôm nay person who approves, and others related to xoilac tv trực tiếp bóng đá hôm nay accounting record.
- Other content based on each type of record.
According to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 17 of xoilac tv trực tiếp bóng đá hôm nayAccounting Law 2015, e-records are considered accounting records when they contain xoilac tv trực tiếp bóng đá hôm nay contents specified in Article 16 of xoilac tv trực tiếp bóng đá hôm nayAccounting Law 2015and are presented in an e-data format, encrypted without alteration during transmission over a computer network, telecommunications network, or on information carriers like magnetic tapes, magnetic disks, and payment cards.
Vietnam: What does accounting record content include? What does an e-record include?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How many types of e-records are there in Vietnam?
Based on Article 6 ofCircular 19/2021/TT-BTC, regulations on e-records in e-tax transactions include xoilac tv trực tiếp bóng đá hôm nay following types:
[1] e-tax documents include:
- Taxpayer registration documents;
- Tax declaration documents; confirmation of tax obligation fulfillment;
- Examination and verification of tax payment information;
- Procedures for offsetting overpaid tax, late payment, fines;
- Tax refund documents; tax reduction or exemption documents; late payment interest exemption documents;
- Documents for tax debt deferral; tax debt forgiveness documents, late payment, penalties; tax payment extension; installment tax debt payment, and other e-documents, texts on tax as stipulated in xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration and guiding documents.
[2] e-state budget payment records: state budget payment records as perNghị định 11/2020/NĐ-CP, in e-format, in case of tax payment through xoilac tv trực tiếp bóng đá hôm nay e-payment form of banks or intermediary payment service providers, xoilac tv trực tiếp bóng đá hôm nay state budget payment record is xoilac tv trực tiếp bóng đá hôm nay transaction record of xoilac tv trực tiếp bóng đá hôm nay bank or intermediary payment service provider which must ensure full information on xoilac tv trực tiếp bóng đá hôm nay state budget payment record form.
[3] Notifications, decisions, and other documents from xoilac tv trực tiếp bóng đá hôm nay tax authorities in e-format.
[4] xoilac tv trực tiếp bóng đá hôm nay e-records as per this clause must be electronically signed as stipulated in Article 7 ofCircular 19/2021/TT-BTC.
In cases where e-tax documents have accompanying paper documents, they must be converted to e-format in accordance with xoilac tv trực tiếp bóng đá hôm nay Law on e-Transactions,Nghị định 165/2018/NĐ-CP.
Thus, there are basically four types of e-records, including specific types of documents listed above.
When do e-records have legal value in Vietnam?
Based on clause 2 of Article 6 ofCircular 19/2021/TT-BTC, it is regulated as follows:
e-records in e-Tax Transactions
...
2. Legal value of e-records: e-records as regulated in this Circular have xoilac tv trực tiếp bóng đá hôm nay same value as paper files, records, notifications, and documents. e-records have xoilac tv trực tiếp bóng đá hôm nay value as original documents if they are carried out using one of xoilac tv trực tiếp bóng đá hôm nay measures stipulated in Article 5 of Decree 165/2018/ND-CP.
Furthermore, referring to Article 5 ofDecree 165/2018/ND-CPspecifically as follows:
Legal Value of e-records
1. e-records must fulfill all state management requirements, in accordance with specialized legal regulations. xoilac tv trực tiếp bóng đá hôm nay form, creation, sending, receiving of e-records and their legal value are implemented according to xoilac tv trực tiếp bóng đá hôm nay e-Transactions Law.
2. e-records have xoilac tv trực tiếp bóng đá hôm nay legal value as original documents when implemented by one of xoilac tv trực tiếp bóng đá hôm nay following measures:
a) e-records are digitally signed by xoilac tv trực tiếp bóng đá hôm nay agency, organization, or individual who initiated xoilac tv trực tiếp bóng đá hôm nay e-record, and by those related as per specialized legal regulations.
b) xoilac tv trực tiếp bóng đá hôm nay information system has measures to ensure xoilac tv trực tiếp bóng đá hôm nay integrity of e-records during transmission, receipt, and storage on xoilac tv trực tiếp bóng đá hôm nay system; records xoilac tv trực tiếp bóng đá hôm nay agency, organization, or individual who initiated xoilac tv trực tiếp bóng đá hôm nay e-record and those related who participated in processing xoilac tv trực tiếp bóng đá hôm nay e-record and applies one of xoilac tv trực tiếp bóng đá hôm nay following measures to authenticate xoilac tv trực tiếp bóng đá hôm nay agency, organization, or individual who initiated xoilac tv trực tiếp bóng đá hôm nay e-record and those related participating in processing xoilac tv trực tiếp bóng đá hôm nay e-record: authentication by digital certificate, biometric authentication, two-factor authentication including a one-time password or random verification code.
c) Other measures agreed upon by xoilac tv trực tiếp bóng đá hôm nay parties involved in xoilac tv trực tiếp bóng đá hôm nay transaction, ensuring data integrity, authenticity, non-repudiation, in compliance with xoilac tv trực tiếp bóng đá hôm nay e-Transactions Law.
Accordingly, referencing xoilac tv trực tiếp bóng đá hôm nay above regulation, e-records must fully meet state management requirements, comply with specialized law, and also ensure other factors to have legal value.
