Khi nào bắt đầu kỳ kế bóng đá hôm nay trực tiếp thuế nội địa năm 2025 và kết thúc vào ngày
Vietnam: When does trực tiếp bóng đá euro hôm nay accounting period start and end in 2025?
Based on Clause 1, Article 8 ofCircular 111/2021/TT-BTC, it is stipulated as follows:
Tax Accounting Period
- trực tiếp bóng đá euro hôm nay tax accounting period is determined according to trực tiếp bóng đá euro hôm nay calendar year, referred to as trực tiếp bóng đá euro hôm nay accounting year, which includes 4 characters, specifically:
a) trực tiếp bóng đá euro hôm nay tax accounting period is calculated from trực tiếp bóng đá euro hôm nay start of January 1 to trực tiếp bóng đá euro hôm nay end of December 31 of trực tiếp bóng đá euro hôm nay calendar year.
b) trực tiếp bóng đá euro hôm nay first-year tax accounting period for a newly established tax accounting unit is determined from trực tiếp bóng đá euro hôm nay effective date of a new establishment, division, separation, merger, or consolidation decision to trực tiếp bóng đá euro hôm nay end of December 31 of trực tiếp bóng đá euro hôm nay calendar year.
c) trực tiếp bóng đá euro hôm nay final tax accounting period for a tax accounting unit that is divided, separated, merged, consolidated, or dissolved is calculated from trực tiếp bóng đá euro hôm nay start of January 1 of trực tiếp bóng đá euro hôm nay calendar year to trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay day before trực tiếp bóng đá euro hôm nay effective date of trực tiếp bóng đá euro hôm nay division, separation, merger, consolidation, or dissolution decision.
d) trực tiếp bóng đá euro hôm nay duration of trực tiếp bóng đá euro hôm nay first and final-year tax accounting periods is implemented according to trực tiếp bóng đá euro hôm nay guidance of trực tiếp bóng đá euro hôm nay Accounting Law and its guiding documents.
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Thus, trực tiếp bóng đá euro hôm nay domestic tax accounting period for trực tiếp bóng đá euro hôm nay year 2025 is calculated according to trực tiếp bóng đá euro hôm nay calendar year, commencing on January 1, 2025, and ending on December 31, 2025.
Vietnam: When does trực tiếp bóng đá euro hôm nay accounting period start and end in 2025?(Image from trực tiếp bóng đá euro hôm nay Internet)
What is trực tiếp bóng đá euro hôm nay purpose of trực tiếp bóng đá euro hôm nay tax accounting report? What are trực tiếp bóng đá euro hôm nay requirements of trực tiếp bóng đá euro hôm nay tax accounting report in Vietnam?
Based on Clauses 1 and 2, Article 29 ofCircular 111/2021/TT-BTC, trực tiếp bóng đá euro hôm nay regulations on domestic tax reporting are as follows:
(1) trực tiếp bóng đá euro hôm nay purpose of trực tiếp bóng đá euro hôm nay tax accounting report is to summarize trực tiếp bóng đá euro hôm nay situation and results of tax management operations of tax authorities at all levels during a tax accounting period.
(2) Requirements for trực tiếp bóng đá euro hôm nay domestic tax accounting report:
- Tax accounting reports must be prepared according to prescribed templates, ensuring consistency, continuity, and authenticity in reflecting objective, reasonable information related to trực tiếp bóng đá euro hôm nay management of taxes and other revenues under trực tiếp bóng đá euro hôm nay state budget managed by tax authorities. Aggregated figures in tax accounting reports must ensure consistency with related regulations on trực tiếp bóng đá euro hôm nay aggregation of trực tiếp bóng đá euro hôm nay state budget revenue.
- Data in tax accounting reports must accurately, truthfully, and objectively reflect and be compiled from trực tiếp bóng đá euro hôm nay tax accounting database after checking, reconciling, and closing tax accounting books.
- Tax accounting reports must be prepared correctly regarding content, method, and consistently presented across accounting periods; if tax accounting reports are presented differently between accounting periods, a clear explanation must be provided.
- In addition to trực tiếp bóng đá euro hôm nay tax accounting reports stipulated in this Circular, trực tiếp bóng đá euro hôm nay Director-General of trực tiếp bóng đá euro hôm nay General Department of Taxation may prescribe other reports compiled from trực tiếp bóng đá euro hôm nay tax accounting database to serve management and operation tasks in accordance with management requirements in each period.
How long do tax accounting units have to approve tax accounting reports in Vietnam?
Based on Clause 5, Article 29 ofCircular 111/2021/TT-BTC, trực tiếp bóng đá euro hôm nay deadline for tax accounting units to approve domestic tax accounting reports is regulated as follows:
Tax Accounting Reports
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- Preparing tax accounting reports
a) Before closing trực tiếp bóng đá euro hôm nay tax accounting period, trực tiếp bóng đá euro hôm nay tax accounting department must cooperate with tax management departments to reconcile, check trực tiếp bóng đá euro hôm nay posted figures to ensure they align perfectly with trực tiếp bóng đá euro hôm nay business records of trực tiếp bóng đá euro hôm nay management departments.
b) trực tiếp bóng đá euro hôm nay tax accounting unit must cooperate with trực tiếp bóng đá euro hôm nay related State Treasury to check, reconcile, and adjust accounting data related to state budget revenues, remittances as prescribed.
c) trực tiếp bóng đá euro hôm nay tax accounting unit prepares tax accounting reports in electronic data form. Reports are stored electronically and in paper form at trực tiếp bóng đá euro hôm nay tax accounting unit.
- trực tiếp bóng đá euro hôm nay Department of Taxation consolidates tax accounting reports from tax accounting units in trực tiếp bóng đá euro hôm nay provincial area, and trực tiếp bóng đá euro hôm nay Large Enterprise Tax Department consolidates tax accounting reports in areas assigned by trực tiếp bóng đá euro hôm nay Tax Department, while trực tiếp bóng đá euro hôm nay General Department of Taxation consolidates tax accounting reports from tax accounting units nationwide.
5. trực tiếp bóng đá euro hôm nay accounting unit which is a Regional Tax Department or Tax Department must approve tax accounting reports no later than 20 days after closing trực tiếp bóng đá euro hôm nay tax accounting period; trực tiếp bóng đá euro hôm nay accounting unit which is trực tiếp bóng đá euro hôm nay Tax Department must approve tax accounting reports no later than 30 days after closing trực tiếp bóng đá euro hôm nay tax accounting period.
- trực tiếp bóng đá euro hôm nay list, templates, and method for preparing tax accounting reports are detailed in Appendix V issued with this Circular.
Thus, tax accounting units must approve domestic tax accounting reports no later than 20 days after closing trực tiếp bóng đá euro hôm nay tax accounting period for units that are Regional Tax Departments or Tax Departments, and no later than 30 days for units that are Tax Departments.
