Tài kết quả bóng đá trực tiếp kế toán thuế nội địa loại 1 phản ánh nội dung nào?
What are bóng đá hôm nay trực tiếp contents of theType-1 accountin Vietnam?
Pursuant to Article 24 ofCircular 111/2021/TT-BTCstipulated as follows:
Accounting Account Code
1. bóng đá hôm nay trực tiếp accounting account code is used to record, reflect, and account for bóng đá hôm nay trực tiếp receivables, received, remaining receivables, to be refunded, refunded, remaining to be refunded, exempted, reduced, debt suspension, debt write-off for tax management transactions of bóng đá hôm nay trực tiếp tax authority according to bóng đá hôm nay trực tiếp subject of tax accounting stipulated in Article 4 of this Circular.
2. Classification of accounting accounts
a) Type 1 Account - Receivables: These are accounts that reflect bóng đá hôm nay trực tiếp tax to be collected, collected, remain to be collected, debt suspension by tax authorities at all levels to taxpayers or organizations entrusted by tax authorities to collect.
b) Type 3 Account - Payment and Payable: These are accounts that reflect bóng đá hôm nay trực tiếp tax that must be refunded, refunded, remain to be refunded to taxpayers or organizations entrusted by tax authorities to collect; bóng đá hôm nay trực tiếp payment situation with bóng đá hôm nay trực tiếp state budget regarding bóng đá hôm nay trực tiếp revenues and refunds of bóng đá hôm nay trực tiếp tax authority.
c) Type 7 Account - Revenue: These are accounts that reflect bóng đá hôm nay trực tiếp tax revenue of tax authorities at all levels.
d) Type 8 Account - Refund, Exemption, Reduction, Debt Write-off: These are accounts that reflect bóng đá hôm nay trực tiếp refund of value-added tax (VAT), special consumption tax (SCT) according to tax law; bóng đá hôm nay trực tiếp exempted, reduced, and written-off tax for taxpayers according to bóng đá hôm nay trực tiếp decision of bóng đá hôm nay trực tiếp tax authority or competent state agency.
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Thus, bóng đá hôm nay trực tiếp Type-1 Account - Receivables: These are accounts that reflect bóng đá hôm nay trực tiếp tax to be collected, collected, remain to be collected, debt suspension by tax authorities at all levels to taxpayers or organizations entrusted by tax authorities to collect.
What are bóng đá hôm nay trực tiếp contents of theType-1 account in Vietnam?(Image from Internet)
What are regulations onthe classification of tax accounts in Vietnam?
Based on clauses 2 and 3 of Article 24 ofCircular 111/2021/TT-BTC, tax accounts in Vietnam are classified into bóng đá hôm nay trực tiếp following types:
- Type 1 Account - Receivables: These are accounts that reflect bóng đá hôm nay trực tiếp tax to be collected, collected, remain to be collected, debt suspension by tax authorities at all levels to taxpayers or organizations entrusted by tax authorities to collect.
- Type 3 Account - Payment and Payable: These are accounts that reflect bóng đá hôm nay trực tiếp tax that must be refunded, refunded, remain to be refunded to taxpayers or organizations entrusted by tax authorities to collect; bóng đá hôm nay trực tiếp payment situation with bóng đá hôm nay trực tiếp state budget regarding bóng đá hôm nay trực tiếp revenues and refunds of bóng đá hôm nay trực tiếp tax authority.
- Type 7 Account - Revenue: These are accounts that reflect bóng đá hôm nay trực tiếp tax revenue of tax authorities at all levels.
- Type 8 Account - Refund, Exemption, Reduction, Debt Write-off: These are accounts that reflect bóng đá hôm nay trực tiếp refund of value-added tax, special consumption tax according to tax law; bóng đá hôm nay trực tiếp exempted, reduced, and written-off tax for taxpayers according to bóng đá hôm nay trực tiếp decision of bóng đá hôm nay trực tiếp tax authority or competent state agency.
Detailed list of bóng đá hôm nay trực tiếp accounting account system is as follows:
| No. | Primary Account Code | Account Name |
|---|---|---|
| TYPE 1 - RECEIVABLES | ||
| 1 | 131 | Receivable from Taxpayers |
| 2 | 132 | Receivable from Taxpayer’s Incidental |
| 3 | 133 | Receivable from Entrusted Collection |
| 4 | 137 | Receivable from Direct Collection by Receipt |
| 5 | 138 | Receivable from Taxpayer’s Obligation Allocation |
| 6 | 139 | Debt Suspension |
| 7 | 142 | Receivable from Recovery of Value-Added Tax Refund, Special Consumption Tax according to Tax Law |
| TYPE 3 - PAYMENT AND PAYABLE | ||
| 8 | 331 | Payment with State Budget for Revenues |
| 9 | 332 | Payment with State Budget for Value-Added Tax, Special Consumption Tax Refund according to Tax Law |
| 10 | 338 | Allocated Collection at Other Tax Agencies |
| 11 | 341 | Payable to Taxpayers due to Excess Payment Refund |
| 12 | 342 | Payable to Taxpayers due to Value-Added Tax, Special Consumption Tax Refund according to Tax Law |
| 13 | 348 | Payable due to Excess Payment Refund of Collected Allocated Revenues |
| TYPE 7 - REVENUE | ||
| 14 | 711 | Revenue |
| TYPE 8 - REFUND, EXEMPTION, REDUCTION, DEBT WRITE-OFF | ||
| 15 | 812 | Refund of Value-Added Tax, Special Consumption Tax according to Tax Law |
| 16 | 818 | Exemption, Reduction |
| 17 | 819 | Debt Write-off |
What are bóng đá hôm nay trực tiếp requirements for tax accounts in Vietnam?
Pursuant to Article 18 ofCircular 111/2021/TT-BTC, tax accounts in Vietnam must meet bóng đá hôm nay trực tiếp following requirements:
- bóng đá hôm nay trực tiếp account content must be designed in conformity with bóng đá hôm nay trực tiếp State Budget Law 2015, Accounting Law 2015, Tax Administration Law 2019, organization of bóng đá hôm nay trực tiếp tax accounting system, and organization of information for tax authorities at all levels.
- Fully reflect economic and financial activities related to tax management transactions and payment with bóng đá hôm nay trực tiếp state budget of tax authorities at all levels.
- Facilitate bóng đá hôm nay trực tiếp collection, processing, exploitation, and provision of information by bóng đá hôm nay trực tiếp application of information technology, ensuring bóng đá hôm nay trực tiếp ability to automatically exchange and transfer data on state budget revenue management within bóng đá hôm nay trực tiếp Finance sector between bóng đá hôm nay trực tiếp Tax Accounting Subsystem and other information systems on state budget management of bóng đá hôm nay trực tiếp Ministry of Finance, State Treasury.
