The Circular prescribes contents of accounting inspection in charitable activities as follows:
- For organizations and authorities having internal accounting organizations for mobilization, reception, allocation and use of voluntary contributions to carry out social and charitable activities:
Inspect the performance of accounting tasks; organize accounting systems, accountants and observance of other regulations of laws on accounting according to current regulations applicable to accounting units.
- For organizations, authorities and units which do numerous tasks and do not have internal accounting organizations for mobilization, receipt, allocation and use of voluntary contributions to carry out social and charitable activities:
Inspect the opening of detailed accounting books to monitor the receipt, allocation and use of voluntary contributions to carry out social and charitable activities on the basis of accounting regimes that the units are applying, preparation of reports and publication of data as prescribed in current regulations.
Circular No. 41/2022/TT-BTC comes into force from September 01, 2022.
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