What is the scope of application of the Circular 111/2021/TT-BTC providing guidance on domestic trực tiếp bóng đá hôm nay euro in Vietnam?

What is the scope of applicationof theCircular 111/2021/TT-BTC providing guidance on domestic tax accountingin Vietnam?

Firstly, Article 1 ofCircular 111/2021/TT-BTCclearly states that this Circular adjusts guidance on accounting for tax and other revenues belonging to the state budget managed and collected by tax authorities according to the provisions of the Law on Tax Administration and guiding documents for implementation (hereinafter referred to as trực tiếp bóng đá hôm nay euro) including:

- General provisions on trực tiếp bóng đá hôm nay euro;

- Application of information technology in trực tiếp bóng đá hôm nay euro work;

- Collection of input information for trực tiếp bóng đá hôm nay euro, trực tiếp bóng đá hôm nay euro vouchers;

- trực tiếp bóng đá hôm nay euro accounts;

- trực tiếp bóng đá hôm nay euro books;

- trực tiếp bóng đá hôm nay euro reports;

- Organization of trực tiếp bóng đá hôm nay euro work.

- Other contents related to trực tiếp bóng đá hôm nay euro work not specified in detail in this Circular are implemented following the general provisions of accounting law.

Moreover, based on Article 2 ofCircular 111/2021/TT-BTC, the provisions of this Circular apply to Tax Authorities: General Department of Taxation, Tax Departments, Regional Tax Sub-Departments, Tax Sub-Departments and other state agencies, organizations, and individuals related to trực tiếp bóng đá hôm nay euro mentioned in this Circular.

What is the scope of application of the Circular 111/2021/TT-BTC providing guidance on domestic trực tiếp bóng đá hôm nay euro in Vietnam?(Image from Internet)

What is the scope of trực tiếp bóng đá hôm nay euro work in Vietnam?

According to Clause 1, Article 5 ofCircular 111/2021/TT-BTC, the scope of trực tiếp bóng đá hôm nay euro work is defined as follows:

trực tiếp bóng đá hôm nay euro work is one of the tax management functions of the tax authorities, using the results of other tax management operations that have been completed to carry out trực tiếp bóng đá hôm nay euro work according to the contents specified in Article 6 ofCircular 111/2021/TT-BTC.

What is domestic trực tiếp bóng đá hôm nay euro work in Vietnam?

Based on the provisions of Article 6 ofCircular 111/2021/TT-BTC, domestic trực tiếp bóng đá hôm nay euro work is explained as one of the tax management functions of tax authorities at all levels, carried out continuously and systematically according to tax management operational procedures on the Tax Management Application System, which includes the trực tiếp bóng đá hôm nay euro Subsystem.

What are thetasks of the domestic trực tiếp bóng đá hôm nay euro work in Vietnam?

According to Clause 2, Article 5 ofCircular 111/2021/TT-BTC, domestic trực tiếp bóng đá hôm nay euro work must ensure the performance of the following tasks:

- Collect input information for trực tiếp bóng đá hôm nay euro, and prepare trực tiếp bóng đá hôm nay euro vouchers according to Section 1, Chapter II ofCircular 111/2021/TT-BTCto perform entries in the trực tiếp bóng đá hôm nay euro books.

- Reconcile and check the recorded data to ensure it matches the input information originating from the tax management operation dossiers related to trực tiếp bóng đá hôm nay euro work.

- In case errors are detected during the accounting of tax records, the cause must be determined and handled according to the provisions in Article 14 and Article 16 ofCircular 111/2021/TT-BTC.

- Store, manage, and provide trực tiếp bóng đá hôm nay euro information and documents according to the provisions in Article 9 ofCircular 111/2021/TT-BTC.

- Provide truthful, complete, and prompt trực tiếp bóng đá hôm nay euro information and documents as per the provisions of the law on accounting and tax management.

- The tasks of trực tiếp bóng đá hôm nay euro work are carried out automatically by the trực tiếp bóng đá hôm nay euro Subsystem or performed by officials handling trực tiếp bóng đá hôm nay euro according to their functions, duties, and authority on the trực tiếp bóng đá hôm nay euro Subsystem.

Additionally, tax management functional departments at tax authorities at all levels, when carrying out tax management operation activities, must ensure the performance of the following tasks according to Clause 3, Article 5 ofCircular 111/2021/TT-BTC, including:

- Processing tax management operation dossiers according to the regulations in tax management operation procedures issued by the Director General of the General Department of Taxation, ensuring complete, accurate, and timely information.

- Control the processing of data on tax management operation dossiers within the Tax Management Application System of the Tax sector as defined by the Regulations on data processing responsibility in the Tax Management Application System of the Tax sector issued by the Director General of the General Department of Taxation.

- Be responsible for the completeness, accuracy, and promptness of the information provided for trực tiếp bóng đá hôm nay euro input information according to the provisions in Article 12 ofCircular 111/2021/TT-BTC.

- Compare and review data on tax management operation dossiers and tax management information with taxpayers to ensure it is complete, accurate, and prompt.

- In case errors or adjustments to tax management operation dossiers affecting trực tiếp bóng đá hôm nay euro information are detected, they must be processed and adjusted promptly according to regulations.