What is the purpose of the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book in Vietnam?

What is the purpose of the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book in Vietnam?

Pursuant to Section III, Appendix II issued together withCircular 111/2021/TT-BTC, the following provisions are stipulated:

III. CONTENTS OF THE METHOD FOR PREPARING TAX ACCOUNTING DOCUMENTS (Form No. 01/CT-KTT)

1. Purpose

The adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book is prepared by trực tiếp bóng đá việt nam hôm nay Department to record in trực tiếp bóng đá việt nam hôm nay book in cases where it is necessary to adjust the data in trực tiếp bóng đá việt nam hôm nay report to match the financial statement information of the state treasury according to regulations or upon requests from competent authorities or when errors are detected by the tax authority. The General Department of Taxation must approve adjustments to trực tiếp bóng đá việt nam hôm nay book.

The adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book is prepared by trực tiếp bóng đá việt nam hôm nay Department to record in trực tiếp bóng đá việt nam hôm nay book in cases where it is necessary to adjust the data on trực tiếp bóng đá việt nam hôm nay report to match the financial statement information of the state treasury according to regulations.

Additionally, if there is a request from competent authorities or errors and omissions are detected by the tax authority, and approved by the General Department of Taxation regarding the adjustment of trực tiếp bóng đá việt nam hôm nay book, the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book will be prepared for recording in trực tiếp bóng đá việt nam hôm nay book.

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What is the purpose of the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book in Vietnam? (Image from Internet)

What are guidelines for preparing the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book in Vietnam?

The method for preparing the adjustment report in collected inputs of trực tiếp bóng đá việt nam hôm nay book (Form No. 01/CT-KTT) is specifically guided according to sub-section 3 Section III Appendix II issued together withCircular 111/2021/TT-BTCas follows:

(1) Number: Record the document number issued by the accounting department, generated by trực tiếp bóng đá việt nam hôm nay Sub-system when creating the document in the application.

(2) Accounting date: Determined according to the provisions of Clause 2, Article 8 of this Circular.

(3) Date...month...year...: Record the date, month, and year trực tiếp bóng đá việt nam hôm nay document was created.

(4) Basis: Clearly state the number, date of the adjustment document of the state treasury or the document from the competent authority.

(5) Content, reason for adjustment: Record the content, reason for adjustment according to the adjustment document of the state treasury or the document from the competent authority or approval from the General Department of Taxation.

(6) Fiscal year: Record the year in which the error occurred that needs adjustment, only record for errors in accounting data from previous years, adjust in the current year, and report on the fiscal year that needs adjustment.

(7) Budget year: Only record in cases of accounting data errors from previous years, adjust in the current year, and report on the current year's tax accounting with the value "01".

(8) Adjustment information:

+ Column 1: Serial number.

+ Columns 2,3,4,5,6,7: Code of collecting agency, administrative area code, program code, sub-item code, debit accounting account code, credit accounting account code of the adjustment item.

+ Column 8: Amount corresponding to the collecting agency code, administrative area code, program code, sub-item code, debit accounting account code, credit accounting account code of the adjustment item.

(9) trực tiếp bóng đá việt nam hôm nay record is prepared by trực tiếp bóng đá việt nam hôm nay Department in the system, and the Chief Accountant/Head of Tax Accounting is responsible for signing the document, specifying the basis for adjustment, and attaching the permitted adjustment files.

What contents does a tax accounting document include in Vietnam?

Based on the provisions of Clause 2, Article 16 ofCircular 111/2021/TT-BTCas follows:

Tax Accounting Documents

1. Tax accounting documents must be prepared in accordance with the content, preparation method, and signing of documents as specified by the Accounting Law and must include all information as guided in Clause 2, Article 12 of this Circular. Tax accounting documents reflect information on amounts receivable, received, still receivable, refundable, refunded, still refundable, exempted, reduced, deferred debt, and canceled debt that are created in several cases as specified in Clause 2 of this Article.

2. Cases for preparing tax accounting documents

a) In cases where the tax authority must adjust the state's revenue data upon request from the state treasury or a competent authority where the adjustment information only affects trực tiếp bóng đá việt nam hôm nay report data and does not change the taxpayer's tax obligations in the Taxpayer Obligation Management Sub-system.

b) In cases of policy changes resulting in adjustments to trực tiếp bóng đá việt nam hôm nay report data without changing the taxpayer's tax obligations.

3. List of tax accounting documents

The list, form, and method of preparing tax accounting documents are stipulated in Appendix II issued together with this Circular.

Tax accounting documents must be prepared in accordance with the content, preparation method, and signing of documents as specified by theLuật đá bóng trực tiếpand must include all the information as guided in Clause 2, Article 12 ofCircular 111/2021/TT-BTC.

Additionally, domestic tax accounting documents reflect information on amounts receivable, received, still receivable, refundable, refunded, still refundable, exempted, reduced, deferred debt, and canceled debt that are created in several cases as specified in Clause 2, Article 16 ofCircular 111/2021/TT-BTC.