When is lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements in Vietnam? How much is lịch trực tiếp bóng đá hôm nay penalty for late submission?
When is lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements in Vietnam?
According to Article 109 ofCircular 200/2014/TT-BTC, lịch trực tiếp bóng đá hôm nay deadline for submission of financial statements is as follows:
Deadline for submission of financial statements
- For state-owned enterprises
a) Deadline for submitting quarterly financial statements:
- lịch trực tiếp bóng đá hôm nay accounting unit must submit lịch trực tiếp bóng đá hôm nay quarterly financial statements no later than 20 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay quarterly accounting period; For parent companies, State Corporations, no later than 45 days;
- Accounting units affiliated with enterprises, State Corporations submit quarterly financial statements to lịch trực tiếp bóng đá hôm nay parent company or Corporation according to lịch trực tiếp bóng đá hôm nay time set by lịch trực tiếp bóng đá hôm nay parent company or Corporation.
b) Deadline for submitting annual financial statements:
- lịch trực tiếp bóng đá hôm nay accounting unit must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay annual accounting period; For parent companies, State Corporations, no later than 90 days;
- Accounting units affiliated with State Corporations submit annual financial statements to lịch trực tiếp bóng đá hôm nay parent company or Corporation according to lịch trực tiếp bóng đá hôm nay time set by lịch trực tiếp bóng đá hôm nay parent company or Corporation.
- For other types of enterprises
a) Private enterprises and partnerships must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay annual accounting period; for other accounting units, lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements is no later than 90 days;
b) Affiliated accounting units submit annual financial statements to superior accounting units according to lịch trực tiếp bóng đá hôm nay deadlines set by superior accounting units.
In addition, Clause 1, Article 80 ofCircular 133/2016/TT-BTCstipulates lịch trực tiếp bóng đá hôm nay deadline for submission of financial statements for small and medium enterprises as follows:
Responsibility, deadline for preparing and sending financial statements
- Responsibility, deadline for preparing and sending financial statements:
a) All small and medium enterprises must prepare and submit annual financial statements no later than 90 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fiscal year to relevant authorities as prescribed.
b) In addition to preparing annual financial statements, enterprises can prepare monthly or quarterly financial statements to serve management and operational requirements of lịch trực tiếp bóng đá hôm nay business.
...
Thus, from lịch trực tiếp bóng đá hôm nay above provisions, lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements can be determined as follows:
- For state-owned enterprises:
+ lịch trực tiếp bóng đá hôm nay accounting unit must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay annual accounting period; For parent companies, State Corporations, no later than 90 days;
+ Accounting units affiliated with State Corporations submit annual financial statements to lịch trực tiếp bóng đá hôm nay parent company or Corporation according to lịch trực tiếp bóng đá hôm nay time set by lịch trực tiếp bóng đá hôm nay parent company or Corporation.
- For other types of enterprises
+ Private enterprises and partnerships must submit annual financial statements no later than 30 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay annual accounting period; for other accounting units, lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements is no later than 90 days;
+ Affiliated accounting units submit annual financial statements to superior accounting units according to lịch trực tiếp bóng đá hôm nay deadlines set by superior accounting units.
- For small and medium enterprises:
All small and medium enterprises must prepare and submit annual financial statements no later than 90 days from lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fiscal year to relevant authorities as prescribed.
When is lịch trực tiếp bóng đá hôm nay deadline for submitting annual financial statements in Vietnam? How much is lịch trực tiếp bóng đá hôm nay penalty for late submission? (Image from lịch trực tiếp bóng đá hôm nay Internet)
How much is lịch trực tiếp bóng đá hôm nay penalty for late submission of financial statements in Vietnam?
According to Article 12 ofDecree 41/2018/ND-CP, lịch trực tiếp bóng đá hôm nay act of late submission of financial statements is subject to administrative penalties as follows:
- submission of financial statements to competent state authorities less than 3 months late compared to lịch trực tiếp bóng đá hôm nay regulated deadline will be fined from 5,000,000 VND to 10,000,000 VND;
- submission of financial statements to competent state authorities 3 months or more late compared to lịch trực tiếp bóng đá hôm nay regulated deadline will be fined from 10,000,000 VND to 20,000,000 VND;
- If lịch trực tiếp bóng đá hôm nay enterprise does not submit financial statements to competent state authorities, it will be fined from 40,000,000 VND to 50,000,000 VND.
Note: lịch trực tiếp bóng đá hôm nay above penalties are for organizations; penalties for individuals are half of lịch trực tiếp bóng đá hôm nay penalties for organizations (Clause 2, Article 6 ofDecree 41/2018/ND-CPas amended by Clause 2, Article 5 ofDecree 102/2021/ND-CP.
Where must enterprises submit their financial statements in Vietnam?
According to Article 110 ofCircular 200/2014/TT-BTC, lịch trực tiếp bóng đá hôm nay places for submission of financial statements are stipulated as follows:
- State-owned enterprises located within provinces or centrally-run cities must prepare and submit their financial statements to lịch trực tiếp bóng đá hôm nay Department of Finance of lịch trực tiếp bóng đá hôm nay province or centrally-run city. Central State enterprises must also submit their financial statements to lịch trực tiếp bóng đá hôm nay Ministry of Finance (Department of Corporate Finance).
+ Certain types of State businesses such as commercial banks, lottery companies, credit institutions, insurers, and securities companies must submit their financial statements to lịch trực tiếp bóng đá hôm nay Ministry of Finance (Banking Finance Department or Insurance Supervision Bureau).
+ Securities companies and public companies must submit their financial statements to lịch trực tiếp bóng đá hôm nay State Securities Commission and Stock Exchanges.
- Enterprises must send their financial statements to lịch trực tiếp bóng đá hôm nay tax authority which directly manages taxes in lịch trực tiếp bóng đá hôm nay locality. State Corporations must also submit their financial statements to lịch trực tiếp bóng đá hôm nay Ministry of Finance (General Department of Taxation).
- Enterprises with a superior accounting unit must submit financial statements to lịch trực tiếp bóng đá hôm nay superior accounting unit as regulated by lịch trực tiếp bóng đá hôm nay superior accounting unit.
- Enterprises that are required by law to audit financial statements must have them audited before submitting them. Audited financial statements must have lịch trực tiếp bóng đá hôm nay audit report attached when submitted to state management agencies and superior enterprises.
- Foreign-invested businesses (FDI) must submit their financial statements to lịch trực tiếp bóng đá hôm nay Department of Finance of lịch trực tiếp bóng đá hôm nay provinces or centrally-run cities where they register their main business headquarters.
- State-owned enterprises with 100% charter capital, in addition to lịch trực tiếp bóng đá hôm nay above-mentioned authorities where lịch trực tiếp bóng đá hôm nay enterprise must submit financial statements, must also submit financial statements to various bodies and organizations assigned and authorized to perform owner responsibilities as perNghị định 99/2012/NĐ-CPand related amendment documents.
- Both domestic and foreign-invested enterprises located in export processing zones, industrial parks, or high-tech zones must submit their annual financial statements to lịch trực tiếp bóng đá hôm nay management of those zones if required.
