Đơn vị kế lịch trực tiếp bóng đá hôm nay thuế là gì? Kỳ kế lịch trực tiếp bóng đá hôm nay thuế được

What is a tax accounting unit?

Based on Clause 4, Article 3 ofCircular 111/2021/TT-BTC, the regulations are as follows:

Interpretation of Terms

In this Circular, the following terms are understood as follows:

1. Tax includes taxes and other collections belonging to the state budget managed and collected by the tax authority as regulated in Clauses 1 and 2, Article 3 of the Law on Tax Administration.

2. Tax accounting is the activity carried out by tax authorities at all levels to collect, record, and reflect the entire arising tax amounts that the tax authority is required to collect, has collected, is yet to collect, needs to refund, has refunded, is yet to refund, exempt, reduce, defer debt, or write off debt in the course of implementing tax management operations.

3. Tax management operations are the tax management activities conducted by tax authorities at all levels according to their functions, tasks, authorities, and in accordance with the Law on Tax Administration, Tax Laws, related legal regulations, and tax management procedures issued by the General Director of the General Department of Taxation.

4. vtv5 trực tiếp bóng đá hôm nay unit is the General Department of Taxation, Department of Taxation, Regional Tax Branch, Tax Branch.

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Thus, referring to the regulation above, vtv5 trực tiếp bóng đá hôm nay units are agencies such as the General Department of Taxation, Department of Taxation, Regional Tax Branch, Tax Branch.

When does vtv5 trực tiếp bóng đá hôm nay period start in Vietnam?

Based on Article 8 ofCircular 111/2021/TT-BTC, the regulations are as follows:

Tax Accounting Period

1. vtv5 trực tiếp bóng đá hôm nay period is determined according to the calendar year, known as the accounting year, comprising 4 characters, specifically:

a) vtv5 trực tiếp bóng đá hôm nay period is calculated from the start of January 1 to the end of December 31 of the calendar year.

b) The first tax accounting period for a newly established tax accounting unit is determined from the effective date of the establishment, division, separation, consolidation, or merger decision of vtv5 trực tiếp bóng đá hôm nay unit to the end of December 31 of the calendar year.

c) The final tax accounting period of a tax accounting unit when it is divided, separated, consolidated, merged, or dissolved is calculated from the start of January 1 of the calendar year to the end of the day before the effective date of the decision to divide, separate, consolidate, merge, or dissolve vtv5 trực tiếp bóng đá hôm nay unit.

d) The duration of the first and last tax accounting period is implemented in accordance with the guidance of the Accounting Law and relevant guiding documents.

2. Accounting Principles Per Period

a) The accounting date of tax accounting is determined as the date for recording entries in vtv5 trực tiếp bóng đá hôm nay books into vtv5 trực tiếp bóng đá hôm nay Subsystem.

b) The date for collecting input information of tax accounting must ensure the principle of immediately on the date the tax management operation arises or at the latest on the following day. Except for official holidays, the information collection date is the next working day.

c) In the case of adjustments arising during the preparation of tax accounting reports regarding tax management operations already accounted for in vtv5 trực tiếp bóng đá hôm nay period of the previous year, if adjustments are made before the closure of vtv5 trực tiếp bóng đá hôm nay period, they are accounted into vtv5 trực tiếp bóng đá hôm nay period of the previous year and determined by the accounting year information stipulated in Clause 1 of this Article.

d) After vtv5 trực tiếp bóng đá hôm nay period closure, adjusting figures for vtv5 trực tiếp bóng đá hôm nay period of the previous year can only be done upon request from a competent state agency and as regulated in Clause 3, Clause 4, Article 27 and Clause 2, Clause 3, Article 30 of this Circular.

3. Opening and Closing vtv5 trực tiếp bóng đá hôm nay Period

a) Opening a tax accounting period involves setting an open status on vtv5 trực tiếp bóng đá hôm nay Subsystem from the beginning of vtv5 trực tiếp bóng đá hôm nay period stated in Clause 1 of this Article for a tax accounting period to input tax accounting data, update tax accounting documents, record accounting book entries, or edit/delete data in vtv5 trực tiếp bóng đá hôm nay books of vtv5 trực tiếp bóng đá hôm nay Subsystem.

b) Closing a tax accounting period involves setting a closed status on vtv5 trực tiếp bóng đá hôm nay Subsystem for a tax accounting period to prevent inputting of tax accounting data, updating of tax accounting documents, and editing/deleting data in vtv5 trực tiếp bóng đá hôm nay books of vtv5 trực tiếp bóng đá hôm nay Subsystem.

c) The closing date of a tax accounting period is the last day of the third month from the end of the accounting period. If this coincides with an official holiday, the closing date is the next working day. If due to objective reasons, the closing date needs to be postponed, approval from the General Department of Taxation is required.

From the end of vtv5 trực tiếp bóng đá hôm nay period to the closing date, all tax accounting adjustments are recorded according to the accounting year information outlined in Clauses 1 and 2 of this Article.

From the closing date until before vtv5 trực tiếp bóng đá hôm nay report is approved by a competent authority, the tax authority is only allowed to adjust accounting year data at the request of the competent authority or adjust figures if the tax authority discovers errors, provided that it has the approval of the General Department of Taxation and is recorded according to the accounting year information outlined in Clauses 1 and 2 of this Article.

d) Cases of accounting data errors not adjusted into vtv5 trực tiếp bóng đá hôm nay period in accordance with the accounting year information above should be recorded into vtv5 trực tiếp bóng đá hôm nay period of the current year, adding "01" as the budget year information to serve as the basis for explanation on the current year's tax accounting report.

Thus,referring to the above regulations, vtv5 trực tiếp bóng đá hôm nay period is calculated from the start of January 1 to the end of December 31 of the calendar year.

What is a tax accounting unit? When does vtv5 trực tiếp bóng đá hôm nay period start in Vietnam?(Image from Internet)

What is the purpose of a tax accounting report in Vietnam?

Based on Article 29 ofCircular 111/2021/TT-BTC, the regulations are as follows:

Tax Accounting Report

1. A tax accounting report is for summarizing the situation and results of tax management operations of tax authorities at all levels within a tax accounting period.

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Thus,referring to the above regulations, vtv5 trực tiếp bóng đá hôm nay report is to summarize the situation and results of tax management operations of tax authorities at all levels.