{"id":9871,"date":"2019-11-04T00:26:47","date_gmt":"2019-11-04T00:26:47","guid":{"rendered":"https:\/\/bizlawyer.vn\/time-limit-for-submitting-financial-statements-of-audited-units-4"},"modified":"2023-06-29T07:26:19","modified_gmt":"2023-06-29T07:26:19","slug":"thoi-han-gui-bao-cao-tai-chinh-cua-cac-don-vi-duoc-kiem-toan-4","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/thoi-han-gui-bao-cao-tai-chinh-cua-cac-don-vi-duoc-kiem-toan-4","title":{"rendered":"Th\u1eddi h\u1ea1n g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n"},"content":{"rendered":"

Ng\u00e0y 16\/09\/2019 T\u1ed5ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1eeba ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 03\/2019\/Q\u0110-KTNN v\u1ec1 tr\u00e1ch nhi\u1ec7m g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ebfn Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (KTNN) c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Quy\u1ebft \u0111\u1ecbnh 03\/2019\/Q\u0110-KTNN c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 31\/10\/2019. Theo \u0111\u00f3:
\nC\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p I thu\u1ed9c ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng g\u1eedi B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ebfn KTNN tr\u01b0\u1edbc ng\u00e0y 01\/10 n\u0103m sau.
\n\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh:
\nG\u1eedi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ebfn KTNN tr\u01b0\u1edbc ng\u00e0y 01\/10 n\u0103m sau;
\nG\u1eedi quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ebfn KTNN ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y H\u0110ND c\u1ea5p t\u1ec9nh ph\u00ea chu\u1ea9n;
\nB\u1ed9 T\u00e0i ch\u00ednh g\u1eedi B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn KTNN ch\u1eadm nh\u1ea5t 14 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch.
\nC\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i:
\nK\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, l\u1eadp v\u00e0 g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ebfn KTNN trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m;
\nC\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp, ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch th\u00ec g\u1eedi cho KTNN sau th\u1eddi \u0111i\u1ec3m l\u1eadp, ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh ri\u00eang.
\nT\u00f3m l\u1ea1i, vi\u1ec7c ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 03\/2019\/Q\u0110-KTNN t\u1ea1o ra h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1eafm b\u1eaft th\u1ef1c hi\u1ec7n, t\u1ea1o s\u1ef1 th\u1ed1ng nh\u1ea5t, hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 16\/09\/2019 T\u1ed5ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1eeba ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 03\/2019\/Q\u0110-KTNN v\u1ec1 tr\u00e1ch nhi\u1ec7m g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ebfn Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (KTNN) c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Quy\u1ebft \u0111\u1ecbnh 03\/2019\/Q\u0110-KTNN c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 31\/10\/2019. Theo \u0111\u00f3: C\u00e1c \u0111\u01a1n v\u1ecb […]<\/p>\n","protected":false},"author":3,"featured_media":9867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=9871"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9871\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9867"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}