What is trực tiếp bóng đá euro hôm nay Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books in Vietnam?
What is trực tiếp bóng đá euro hôm nay Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books in Vietnam?
Form 01/CT-KTT is a document form used for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books, which is issued along withCircular 111/2021/TT-BTC.
trực tiếp bóng đá euro hôm nay Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books is formatted as follows:
Download Form 01/CT-KTThere.
Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books is prepared by trực tiếp bóng đá euro hôm nay Tax Accounting Department to record tax accounting bookss when it is necessary to adjust figures in tax accounting reports to comply with government budget accounting information of trực tiếp bóng đá euro hôm nay State Treasury, as prescribed or requested by competent authorities, or due to errors or omissions identified by tax authorities and approved by trực tiếp bóng đá euro hôm nay General Department of Taxation for adjustment in trực tiếp bóng đá euro hôm nay tax accounting books.
What is trực tiếp bóng đá euro hôm nay Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What are guidelines for writing trực tiếp bóng đá euro hôm nay application for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books in Vietnam?
Based on Section III Appendix II issued together withCircular 111/2021/TT-BTC, trực tiếp bóng đá euro hôm nay guidelines for writing Form 01/CT-KTT for amendments to trực tiếp bóng đá euro hôm nay information of tax accounting books are as follows:
(1) General Information:
- Number: Record trực tiếp bóng đá euro hôm nay document number prepared by trực tiếp bóng đá euro hôm nay accounting department, generated by trực tiếp bóng đá euro hôm nay Tax Accounting Subsystem when creating trực tiếp bóng đá euro hôm nay document in trực tiếp bóng đá euro hôm nay application.
- Date of entry: Determined according to trực tiếp bóng đá euro hôm nay provisions in Clause 2, Article 8Circular 111/2021/TT-BTC.
- Date...Month...Year...: Record trực tiếp bóng đá euro hôm nay date, month, and year trực tiếp bóng đá euro hôm nay tax accounting document was prepared.
- Basis: Clearly state trực tiếp bóng đá euro hôm nay number and date of trực tiếp bóng đá euro hôm nay State Treasury's adjustment document or trực tiếp bóng đá euro hôm nay document from trực tiếp bóng đá euro hôm nay competent authority.
- Content, reason for adjustment: Record trực tiếp bóng đá euro hôm nay content and reason for adjustment according to trực tiếp bóng đá euro hôm nay adjustment document from trực tiếp bóng đá euro hôm nay State Treasury or trực tiếp bóng đá euro hôm nay document from trực tiếp bóng đá euro hôm nay competent authority or trực tiếp bóng đá euro hôm nay approval from trực tiếp bóng đá euro hôm nay General Department of Taxation.
- Accounting year: Record trực tiếp bóng đá euro hôm nay year in which trực tiếp bóng đá euro hôm nay error occurred that needs amendments to trực tiếp bóng đá euro hôm nay information of, only recorded in cases where accounting errors from previous years need amendments to trực tiếp bóng đá euro hôm nay information of this year and need to be reported in trực tiếp bóng đá euro hôm nay accounting reports of trực tiếp bóng đá euro hôm nay adjusted year.
- Budget year: Only record in cases where accounting errors from previous years need amendments to trực tiếp bóng đá euro hôm nay information of this year, and need to be reported in this year's tax accounting report with trực tiếp bóng đá euro hôm nay value “01”.
(2) Adjustment Information:
Column 1: Serial number.
Columns 2,3,4,5,6,7: Tax authority code, administrative area code, program code, sub-item code, debit account code, credit account code of trực tiếp bóng đá euro hôm nay adjustment item.
Column 8: Corresponding amount according to trực tiếp bóng đá euro hôm nay tax authority code, administrative area code, program code, sub-item code, debit account code, credit account code of trực tiếp bóng đá euro hôm nay adjustment item.
Note: trực tiếp bóng đá euro hôm nay accounting document for tax recording is prepared by trực tiếp bóng đá euro hôm nay Tax Accounting Department in trực tiếp bóng đá euro hôm nay system, and trực tiếp bóng đá euro hôm nay Chief Accountant/Accounting Supervisor for tax signs trực tiếp bóng đá euro hôm nay document, clearly stating trực tiếp bóng đá euro hôm nay adjustment basis and authorized adjustment documents attached.
When are tax accounting documents prepared in Vietnam?
According to Clause 2, Article 16 ofCircular 111/2021/TT-BTC, trực tiếp bóng đá euro hôm nay cases for creating tax accounting documents are regulated as follows:
Tax Accounting Documents
- Tax accounting documents must be implemented according to trực tiếp bóng đá euro hôm nay correct content, method of preparation, and document signing as prescribed by trực tiếp bóng đá euro hôm nay Law on Accounting, and must contain all information as guided in Clause 2, Article 12 of this Circular. Tax accounting documents reflect information on amounts receivable, received, remaining receivables, reimbursed, remaining reimbursements, exempted, reduced, suspended debts, or canceled debts established in certain cases as prescribed in Clause 2 of this Article.
2. Cases of Preparing Tax Accounting Documents
a) When trực tiếp bóng đá euro hôm nay tax authority needs to adjust trực tiếp bóng đá euro hôm nay state budget revenue data as requested by trực tiếp bóng đá euro hôm nay State Treasury or competent authority, where trực tiếp bóng đá euro hôm nay adjustment information only affects tax accounting report data and does not change taxpayer obligations in trực tiếp bóng đá euro hôm nay Taxpayer Obligation Management Subsystem.
b) When policy changes lead to adjustments in tax accounting report data without changing taxpayer obligations.
- List of Tax Accounting Documents
trực tiếp bóng đá euro hôm nay list, forms, and methods for preparing tax accounting documents are specified in Appendix II issued with this Circular.
Thus, tax accounting documents are prepared in trực tiếp bóng đá euro hôm nay following cases:
- When trực tiếp bóng đá euro hôm nay tax authority needs to adjust trực tiếp bóng đá euro hôm nay state budget revenue data as requested by trực tiếp bóng đá euro hôm nay State Treasury or competent authority, where trực tiếp bóng đá euro hôm nay adjustment information only affects tax accounting report data and does not change taxpayer obligations in trực tiếp bóng đá euro hôm nay Taxpayer Obligation Management Subsystem.
- When policy changes lead to adjustments in tax accounting report data without changing taxpayer obligations.
