|
THE MINISTRY OF
FINANCE OF VIETNAM
----------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.:
88/2021/TT-BTC
|
Hanoi, October
11, 2021
|
CIRCULAR
ACCOUNTING FOR
HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES
Pursuant to the Law on Accounting dated November
20, 2015;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Government’s Decree No.
174/2016/ND-CP dated December 30, 2016 on elaboration of some articles of the
Law on accounting;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the Department
of Accounting and Auditing Regulations;
The Minister of Finance of Vietnam promulgates a
Circular providing guidance on accounting for household businesses and
individual businesses.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
GENERAL PROVISIONS
Article 1. Scope
This Circular provides guidance on accounting
records and bookkeeping by household businesses and individual businesses.
Article 2. Regulated entities
1. This Circular applies to
household businesses and individual businesses that pay taxes by declaration in
accordance with regulations of law on taxation.
2. Household businesses and
individual businesses that are not governed by this Circular are encouraged to
do accounting according to the provisions of this Circular.
Article 3. Organizing accounting works
1. Accountants of household
businesses and individual businesses shall be appointed by representatives of
such household businesses and individual businesses. The representative of a
household business or individual business may appoint his/her parent, foster
parent, spouse, natural child, adopted child or sibling to act as an accountant
of that household business or individual business or appoint a person holding
the position of manager, executive officer, warehouse-keeper or cashier or the
one assigned to buy and/or sell assets to perform accounting works for that
household business or individual business.
2. Household businesses and
individual businesses shall do accounting according to the provisions of this
Circular or accounting policies for microenterprises depending on their
management requirements and characteristics of their business operations.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Chapter II
SPECIFIC PROVISIONS
Article 4. Accounting records
1. Contents of accounting
records, making, retention and signing of accounting
records of household businesses and individual businesses shall comply with the
provisions of Articles 16, 18 and 19 of the Law on Accounting and specific
guidelines in Appendix 1 “Forms and methdos for making of
accounting records” enclosed herewith.
2. Household businesses and
individual businesses may apply the provisions of Articles 17 and 18 of the Law
on Accounting on making and retention of accounting records in the form of
electronic documents in a manner that is suitable to the characteristics
of their business operations.
3. Contents and appearance of
invoices, procedures for making, management and use of invoices (including
electronic invoices) shall comply with regulations of law on taxation.
4. Household businesses and
individual businesses shall use accounting records listed hereunder:
No.
Description
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
I
Accounting records prescribed herein
1
Receipt
Form No. 01-TT
2
Payment note
Form No. 02-TT
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Goods-received note
Form No. 03-VT
4
Goods-dispatch note
Form No. 04-VT
5
Salary and income payment
worksheet
Form No. 05-LDTL
II
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1
Invoice
2
Slip of payment to state budget
3
Bank’s debit note and credit note
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
4
Payment order
Purposes, forms, contents and methods for making
accounting records prescribed herein are elaborated in Appendix 1 “Forms and methods for making accounting records” enclosed herewith.
Article 5. Accounting books
1. Contents of accounting
books, opening, recording of entries, closure and retention of accounting books
of household businesses and individual businesses shall comply with the
provisions of Articles 24, 25 and 26 of the Law on Accounting and specific
guidelines in Appendix 2 “Forms and methods for recording
accounting books” enclosed herewith.
2. Household businesses and
individual businesses may apply the provisions of Article 26 of the Law on
Accounting on opening, recording of entries, closure and retention of
accounting books on electronic devices in a manner that is suitable to the
characteristics of their business operations.
3. Household businesses and
individual businesses may apply the provisions of Article 27 of the Law on
Accounting on correction of accounting books in a manner that is suitable to
the characteristics of their business operations.
4. Household businesses and
individual businesses shall use accounting books listed hereunder:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Description
Code
1
Sales book
Form No. S1-HKD
2
Book of materials, devices, products and goods
Form No. S2-HKD
3
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Form No. S3-HKD
4
Monitoring book of payment
of taxes to state budget
Form No. S4-HKD
5
Monitoring book of payment of salaries and
salary-based contributions of employees
Form No. S5-HKD
6
Form No. S6-HKD
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Book of bank deposits
Form No. S7-HKD
Purposes, forms and methods for recording of
entries of accounting books are elaborated in Appendix 2 “Forms and methods for
recording accounting books” enclosed herewith. A household
business or individual business that has more than one business location is
required to open accounting books to monitor each of its business locations in
details.
Article 6. Determination of
revenues, expenses and tax liabilities
Determination of revenues, expenses and tax
liabilities earned and incurred in each business line of household businesses
and individual businesses shall comply with regulations of law on taxation.
Chapter III
IMPLEMENTATION
Article 7. Effect
1. This Circular comes into
force from January 01, 2022.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3. Provincial
People's Committees, Provincial Departments of Finance, and Provincial
Departments of Taxation shall instruct household businesses and individual
businesses to implement this Circular.
4. Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
of Finance of Vietnam for consideration./.
PP. MINISTER
DEPUTY MINISTER
Ta Anh Tuan
APPENDIX 1
FORMS AND METHODS
FOR MAKING ACCOUNTING RECORDS
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021 of the
Ministry of Finance of Vietnam)
1- Forms of accounting records
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Address: …………………………………….
Form No. 01 -
TT
(Enclosed
with the Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry
of Finance of Vietnam)
RECEIPT
[dd/mm/yy]
Volume
No.:.............
No.: ….....……..
Full name of payer: ………………………………..
Address:…………………………………………………………………………..………………
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Amount:........................... (In words):
…………………………………………………………
...................................................................................................................................
Enclosed with: ...............................................................Original
documents:
[dd/mm/yy]
REPRESENTATIVE
OF THE HOUSEHOLD BUSINESS OR INDIVIDUAL BUSINESS
(signature, full name and seal)
PREPARED BY
(signature and full name)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PAYER
(signature and full name)
CASHIER
(signature and full name)
Amount received in full (in words):
...........................................................................
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………..
Form No. 02 -
TT
(Enclosed
with the Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry
of Finance of Vietnam)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
[dd/mm/yy]
Volume
No.:.............
No.: …..……..
Full name of recipient: ………………………………..
Address:…………………………………………………………………………..…………………
Purpose of payment:
...........................................................................................................
Amount:................................... (In
words): ………………………………………………………
.............................................................................................................................
Enclosed with:
......................................................... Original documents:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
[dd/mm/yy]
REPRESENTATIVE
OF THE HOUSEHOLD BUSINESS OR INDIVIDUAL BUSINESS
(signature, full name and seal)
PREPARED BY
(signature and full name)
RECIPIENT
(signature and full name)
CASHIER
(signature and full name)
Amount received in full (in words):
...........................................................................
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………..
Form No. 03 -
VT
(Enclosed
with the Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry
of Finance of Vietnam)
GOODS-RECEIVED
NOTE
[dd/mm/yy]
No.:
….................……..
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- According to..............
No..................... dated.............................. of
........................
Place of receipt: .................................................................................
No.
Name, brand,
characteristics, nature of materials, devices, products or goods
Code
Unit
Quantity
Unit price
Amount
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Actually received
A
B
C
D
1
2
3
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
x
x
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
x
x
- Total amount (in words):
...........................................................................
- Number of the original
document attached:
...............................................................
[dd/mm/yy]
SUPPLIER
(signature and full name)
WAREHOUSE-KEEPER
(signature and full name)
PREPARED BY
(signature and full name)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ………………………………..
Form No. 04 -
VT
(Enclosed
with the Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry
of Finance of Vietnam)
GOODS-DISPATCH
NOTE
[dd/mm/yy]
No.:
….................……..
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Purpose of delivery: ......................................................................................
- Place of delivery:
................................................................................
No.
Name, brand,
characteristics, nature of materials, devices, products or goods
Code
Unit
Quantity
Unit price
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Ordered
Actually delivered
A
B
C
D
1
2
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
4
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
x
x
x
x
x
- Total amount (in words):
...........................................................................
- Number of the original
document attached:
...............................................................
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
RECEIVER
(signature and full name)
WAREHOUSE-KEEPER
(signature and full name)
PREPARED BY
(signature and full name)
REPRESENTATIVE
OF THE HOUSEHOLD BUSINESS OR INDIVIDUAL BUSINESS
(signature, full name)
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………..
Form No.: 05-LDTL
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
In................[month/year]
No.
Full name
Pay step/coefficient
Payment by results
Time-based pay
Furlough pay/ suspension pay equal to.....% of salary
Allowances paid by salary fund
Other allowances
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Total
Salary deductions
Actually received amount
Number of products
Amount
Working hours
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Working hours
Amount
Social insurance
Health insurance
Unemployment insurance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Personal income tax payable
Total
Amount
Recipient’s signature
A
B
1
2
3
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
5
6
7
8
9
10
11
12
13
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
15
16
17
18
C
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
2- Methods for making accounting records
RECEIPT
(Form No.
01-TT)
1. Purpose: A receipt
is issued to certify the cash amount actually deposited to the cash fund and
for use as the basis for the cashier to collect cash and record entries in the
cash fund book. All cash amounts deposited to the cash
fund must be supported by receipts.
2. Methods and
responsibility for recording entries
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Receipts must be bound into
books (unless accounting works of the household business are done
electronically). Receipts issued in an accounting period
must be numbered consecutively. The date of receipt and payment date must be
clearly indicated in each receipt.
- The payer’s full name and address must be clearly indicated.
- The payment content is specified in the “purpose
of payment” line.
- The amount deposited
to the cash fund in figures and in words, and currency unit (VND) are
specified in the “Amount” line.
- The number of original
documents attached to the receipt is specified in the next line.
The receipt is made in 2 copies using carbon paper.
A receipt must contain adequate information and
bear the signatures and full names of the preparer, representative of the
household business/individual business and relevant persons in the receipt
form. After receiving payment, the cashier shall specify the amount actually deposited to the cash fund on the “Amount received in full (in
words)” line of the receipt before his/her signature and full name are appended
thereto.
Copy 1 of the receipt shall be kept by the
household business or individual business and used for recording the cash fund
book while copy 2 thereof is delivered to the payer.
The representative of the household
business/individual business who is also the cashier or preparer may append
his/her signature to parts of such concurrent positions on the
receipt.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PAYMENT NOTE
(Form No. 02 –
TT)
1. Purpose: A payment
note is issued to certify the cash fund amounts actually spent and for use as the basis for the cashier to make payment using
the cash fund and record entries in the cash fund book. All cash
fund amounts spent must be supported by payment notes.
2. Methods and
responsibility for recording entries
Name and address of the household business or
individual business must be clearly indicated in the upper left-hand corner of
the payment note.
- Payment notes must be bound
into books (unless accounting works of the household business are done
electronically). Payment notes issued during an accounting period must be
numbered consecutively. The date of payment note and payment date must be
clearly indicated in each payment note.
- The recipient’s full name
must be clearly indicated.
- The payment content is specified in the “Purpose
of payment” line.
- The cash fund amount
spent in figures and in words, and currency unit (VND) are specified in
the “Amount” line.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
The payment note is made in 2 copies using carbon
paper. The cashier shall make payment using the cash fund only after the
representative of the household business/individual business signs both copies
of the payment note. After receiving payment, the recipient shall specify the
amount received in figures, append his/her signature and full name to the
payment note.
GOODS-RECEIVED
NOTE
(Form No.
03-VT)
1. Purpose: A
goods-received note is issued to certify the quantity of materials, devices,
products or goods received for use as the basis of movement of goods into the
warehouse and recording entries in the book of materials, devices, products and
goods.
2. Methods and
responsibility for recording entries
Name and address of the household business or
individual business must be clearly indicated in the upper left-hand corner of
the goods-received note. A goods-received note is used to record materials,
devices, products or goods received from external vendors, in-plant production
or outsourced processing facilities or found to be in surplus during
stocktaking.
The goods-received note must clearly indicate its
reference number and date, full name of the supplier, number of invoice or
warehousing order, and place of receipt.
Columns A, B, C, D: the ordinal number, name,
brand, characteristics, nature, code and unit of materials, devices, products
or goods are specified.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Column 2: Quantity of materials, devices, products
or goods actually received is specified.
Columns 3, 4: The unit price and amount of each
type of materials, devices, products or goods actually received are specified.
“Total” line: Total amount of materials,
devices, products and goods received under a goods-received note.
“Total amount (in words)” line: Total amount
is specified in the goods-received note in words.
A goods-received note is made
in 2 copies using carbon paper.
A goods-received note must adequately bear
signatures and full names of all of relevant persons. Copy 1 of the
goods-received note is kept by the household business or individual business
for recording entries in the accounting book while copy 2 is delivered to the
supplier.
The representative of the household
business/individual business who is also the warehouse-keeper or preparer may
append his/her signature to parts of such concurrent positions on the
goods-received note.
GOODS-DISPATCH
NOTE
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1. Purpose: The
goods-dispatch note is issued to certify the quantity of materials, devices,
products or goods delivered to departments of a household business or
individual business and used as the basis for monitoring business expenses.
2. Methods and
responsibility for recording entries
Name of the household business or individual
business must be clearly indicated in the left-hand corner of the
goods-dispatch note. A goods-dispatch note may cover one or multiple types of
materials, devices, products or goods stored in the same warehouse and recorded
in the same item of expenses or used for the same purpose.
Full name of receiver, name of unit (department),
number of date of the goods-dispatch note, purpose and place of delivery of
materials, devices, products or goods.
- Columns A, B, C, D: the
ordinal number, name, brand, characteristics, nature, code and unit of
materials, devices, products or goods.
- Column 1: Quantity of
materials, devices, products or goods ordered is specified.
- Column 2: Quantity of
materials, devices, products or goods actually delivered (which may be equal to
or fewer than the one ordered) is specified.
- Columns 3, 4: The unit price
and amount of each type of materials, devices, products or goods actually
delivered (column 4 = column 2 x column 3) are specified.
“Total” line: Total amount of materials,
devices, products or goods actually delivered is specified.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
The goods-dispatch note is
made in 2 copies using carbon paper.
A goods-dispatch note must adequately bear
signatures and full names of all of relevant persons. Copy 1 of the goods-dispatch
note is kept by the household business or individual business for recording
entries in the accounting book while copy 2 is delivered to the receiver.
The representative of the household
business/individual business who is also the warehouse-keeper or preparer may
append his/her signature to parts of such concurrent positions on the
goods-dispatch note.
SALARY AND INCOME
PAYMENT WORKSHEET
(Form No. 05 –
LDTL)
1. Purpose: The salary
and income payment worksheet is a document used as the basis for paying wages,
salaries, allowances, bonuses and additional incomes to payers, inspecting
payment of salaries to employees of a household business or individual
business, and making statistical reports on labour and salary.
2. Methods and
responsibility for recording entries
A salary and income payment worksheet shall be
prepared monthly. A salary and income payment worksheet shall be prepared on
the basis of information or statistical reports on working days or
products/completed work volume, unit price of time-based pay/unit price of
payment by results, etc.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Column 1: Pay step or coefficiency
of the employee is specified.
Columns 2, 3: Number of products and amount paid using the payment by results method are specified.
Columns 4, 5: Working hours and amount paid using the time-based pay method are specified.
Columns 6,7: Working hours and amount paid at the
time-based pay rate or furlough pay or suspension pay (equal to ...% of
salary) are specified.
Column 8: Allowances paid using the salary fund are
specified.
Column 9: Other allowances which are included in an
employee’s income but not paid using salary and bonus fund are specified.
Column 10: Total amount of bonuses received by an
employee is specified.
Column 11: Total amount of salary, allowances and
bonuses received by an employee is specified.
Columns 12,13,14,15,16,17: Salary deductions of an
employee, including social insurance, health insurance and unemployment insurance
contributions, personal income tax payable and total amount of salary
deductions are specified. Column 17 is total amount of salary deductions.
Column 17 = column 12+ column 13+ column 14+ column 15+ column 16.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Column C: When receiving salary, the employee shall
append his/her signature hereto.
The salary and income worksheet shall be prepared
at the end of each month according to relevant documents, and submitted to the
representative of the household business/individual business for approval.
Then, making of payment notes and salary payment may be proceeded. The salary
and income payment worksheet shall be kept at the household business or
individual business. When receiving salary, each employee is required to append
his/her signature in the “Recipient's signature” column. The person who
receives salary on behalf of an employee is required to append both his/her
signature and full name. In case of payment of salaries by bank transfer,
signatures of employees are not required.
Based on their salary and income payment
characteristics, household businesses or individual businesses may add, delete
or rearrange columns from column 1 to column 10 and from column 12 to column 16
of the salary and income payment worksheet form in conformity with their actual
conditions.
APPENDIX 2
FORMS AND METHODS
FOR RECORDING ACCOUNTING BOOKS
1- Forms of accounting books
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ………………………………..
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
SALES BOOK
Name of the business
location: ......................
Year:........................
Date of
entry
Document
Description
Revenues
from supply of goods/services sorted by business lines
Notes
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Date
Distribution or
supply of goods
Services,
construction without supply of materials
Production,
transport, services associated with goods, construction with supply of
materials
Other business
operations
A
B
C
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
1
2
....
4
5
...
7
8
...
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
12
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Total
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- This book has.....page(s)
numbered 01 to ......
- Opening date:
..
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
HOUSEHOLD BUSINESS
OR INDIVIDUAL BUSINESS:...........
Address: ……………………………………..
Form No. S2-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
BOOK OF
MATERIALS, DEVICES, PRODUCTS AND GOODS
Name of material,
device, product or good: ....................
Year……
Document
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Unit
Unit price
Received
Delivered
In stock
Notes
Reference number
Date
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Quantity
Amount
Quantity
Amount
Quantity
Amount
A
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
C
D
1
2
3
4
5
6
7
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Opening balance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Increases during the period
X
X
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Ending balance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
X
X
X
X
- This book has.....page(s)
numbered 01 to ......
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………………..
Form No. S3-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Name of the business
location: ...............
Year:........................
Date of entry
Document
Description
Business expenses
Reference number
Date
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Divided into
Labor expenses
Electricity expenses
Water expenses
Telecommunication service expenses
Warehouse, business premises rental expenses
Administrative expenses (costs of stationery, working
devices and tools, etc.)
Other expenses (costs incurred from organization of
conferences or meetings, business trips, liquidation, transfer or sale of
fixed assets, outsourcing services, etc.)
A
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
C
D
1
2
3
4
5
6
7
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Increases during
the period
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Total
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- This book has.....page(s)
numbered 01 to ......
- Opening date:
…
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………………..
Form No. S4-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
MONITORING BOOK
OF PAYMENT OF TAXES TO STATE BUDGET
Type of
tax:....................
Year:
................
Unit:.......
Document
Description
Tax amount payable
Tax amount paid
Notes
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Date
A
B
C
1
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
3
Opening balance
Amounts arising during the period
Total amounts arising during the period
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- This book has.....page(s)
numbered 01 to ......
- Opening date:
…
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Address: ………………………………………
Form No. S5-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
MONITORING BOOK
OF PAYMENT OF SALARIES AND SALARY-BASED CONTRIBUTIONS OF EMPLOYEES
Year:........................
Date of entry
Document
Description
Salary and incomes of employees
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Health insurance
Unemployment insurance
....
Reference number
Date
Amount payable
Amount paid
Remaining amount payable
Amount payable
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Remaining amount payable
Amount payable
Amount paid
Remaining amount payable
Amount payable
Amount paid
Remaining amount payable
A
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
C
D
1
2
3
4
5
6
7
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
9
10
11
12
13
- Opening balance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
..........
- Total amounts
arising during the period
- Ending balance
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- This book has.....page(s)
numbered 01 to ......
- Opening date:
...
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ………………………………
Form No. S6-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
CASH FUND BOOK
Type of the fund: ................
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Date of document
Reference number of document
Description
Amount
Notes
Receipt
Payment note
Received
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Remaining amount
A
B
C
D
E
1
2
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
F
- Opening balance
- Amounts arising during the
period
x
x
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Total amounts arising
during the period
x
x
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Ending balance
x
x
x
- This book has.....page(s)
numbered 01 to ......
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
HOUSEHOLD BUSINESS OR INDIVIDUAL
BUSINESS:...........
Address: ……………………………………..
Form No. S7-HKD
(Enclosed with the Circular No. 88/2021/TT-BTC dated October 11, 2021
of the Ministry of Finance of Vietnam)
BOOK OF BANK
DEPOSITS
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Account number: ..............
Date of
entry
Document
Description
Amount
Notes
Reference number
Date
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Paid (withdrawn)
Remaining amount
A
B
C
D
1
2
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
F
- Opening balance
- Amounts arising during the
period
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
- Total amounts arising
during the period
x
x
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
x
x
x
- This book has.....page(s)
numbered 01 to ......
- Opening date:
...
PREPARED BY
(signature and full name)
[dd/mm/yy]
REPRESENTATIVE OF THE HOUSEHOLD BUSINESS/ INDIVIDUAL BUSINESS
(signature, full name and seal)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
2- Methods for recording accounting books
2.1. Sales book (Form No. S1-HKD)
a) This book is opened to record revenues from each
group of business lines subject to the same rate of VAT or
personal income tax and used as the basis for the household business or
individual business and tax authority to determine amounts of VAT or personal
income tax payable to state budget in accordance with regulations of law on
taxation.
b) Grounds and methods for recording entries
- Column A: Date of recording
entry is specified.
- Columns B, C: Reference
number and date of the document supporting the entry are specified.
- Column D: Content of the
business operation is specified.
- Columns 1, 2, ...., 10...:
Revenues from supply of products, goods or services sorted by business lines
subject to the same rate of VAT or personal income tax as prescribed by the law
on taxation which are used as the basis for declaring and paying tax to state
budget are specified.
A household business or individual business may, in
addition to the sales book for each group of business lines, also open a sales
book for each product, good or service, or another subject, to serve their
management requirements or requirements set out by tax authorities.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a) This book is opened to monitor the warehousing,
delivery and inventory of each type of materials, devices, products and goods
of a household business or individual business.
b) Information/figures in the book of materials,
devices, products and goods shall be compared with stocktaking results for the
purpose of determining whether materials, devices, products and goods in stock
are in surplus or deficiency.
c) Grounds and methods for recording entries
Based on relevant accounting records
(goods-received notes, goods-dispatch notes, etc.), entries of the book of
materials, devices, products and goods shall be recorded as follows:
+ Columns A, B: Reference number and date of the
supporting document are specified.
+ Column C: Content of the business operation is
specified to serve the review, examination and verification of information on
inventory, where necessary.
+ Column D: Unit of materials, devices, products
and goods.
+ Column 1: Unit price of materials, devices,
products and goods received, delivered and in stock is specified. The unit
price of each type of materials, devices, products and goods received shall be
based on the invoice or goods-received note.
The unit price of each type of materials, devices,
products and goods delivered shall be determined adopting the weighted average
method or “first in, first out” method. To be specific:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Average unit price
of a type of materials, devices, products and goods delivered
=
(Value of
opening inventory + value of materials, devices, products or goods received
during the period)
(Quantity of
opening inventory + quantity of materials, devices, products or goods
received during the period)
(+) “First in, first out method” (FIFO): This
method assumes that inventory purchased or manufactured first is sold first and
the value of closing inventory is the value of those purchased or manufactured
near the end of the accounting period. According to this method, the value of
delivered inventory shall apply prices of inventory purchased at or near the
beginning of the accounting period; the value of closing inventory shall apply
prices of inventory purchased at or near the end of the accounting period.
+ Column 2: Quantity of materials, devices,
products and goods received is specified.
+ Column 3: The value (amount) of materials,
devices, products and goods received (column 3 = column 1 x column 2) is
specified.
+ Column 4: Quantity of materials, devices,
products and goods delivered is specified.
+ Column 5: The value (amount) of materials,
devices, products and goods delivered (column 5 = column 1 x column 4) is
specified.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
+ Column 7: The value (amount) of materials,
devices, products and goods in stock is specified.
2.3. Book of business expenses (Form No. S3-HKD)
a) The book of business expenses is opened to
record business expenses of each of its business locations, including labour
expenses, electricity expenses, water expenses, telecommunication service
expenses, warehouse and business premises rental expenses, administrative
expenses, and other expenses.
b) Grounds and methods for recording entries
Based on relevant accounting records, entries of
the book of business expenses shall be recorded as follows:
- Column A: Date of recording the entry is specified.
- Columns B, C: Reference number and date of the
supporting document are specified;
- Column D: Description of the business operation
is specified;
- Column 1: Total business expenses are specified;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
2.4. Monitoring book of payment of taxes to
state budget (Form No. S4-HKD)
a) The monitoring book of payment of taxes to state
budget is opened to monitor taxes and fees, etc., amounts payable, amounts paid
and outstanding amounts payable to state budget of a household business or
individual business. This book is opened to record each type of taxes such as
VAT, personal income tax, etc.
b) Information/figures in the monitoring book of
payment of taxes to state budget shall be used as the basis for the tax
authority to determine whether or not a household business or individual
business has made exact, sufficient and timely payment of taxes and fees, etc. to state budget in accordance with regulations of law on
taxation.
c) Grounds and methods for recording entries
Based on relevant supporting documents, entries of the monitoring book of payment of taxes to
state budget shall be recorded as follows:
+ Columns A, B: Reference number and date of the
supporting document are specified. Supporting documents include tax returns,
slips of payment to state budget enclosed with payment note or bank’s debit
note, etc.
+ Column C: Content of the business operation is
specified to serve the review, examination and verification of information on
tax amounts payable, tax amounts paid, and outstanding tax amounts payable,
where necessary.
+ Opening balances: the opening balance (carried
forward from the previous period) of tax amounts payable shall be specified in
column 1; that of the tax amounts paid shall be specified in column 2.
+ Column 1: reflecting the tax amounts payable to
state budget by the household business or individual business in accordance
with regulations of law on taxation. To be specific:
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
The amount of personal income tax of employees
payable shall equal the amount specified in the "total" line of
Column 16 (“Personal income tax payable”) in the salary and income payment
worksheet.
The personal income tax amount payable of the owner
of the household business or individual business shall equal the revenues from
supply of goods/services in the sales book multiplied (x) by the corresponding
rate (%) of personal income tax prescribed for each business line.
+ Column 2: reflecting the tax amounts paid to
state budget by the household business or individual business. Supporting
documents of this entry are slips of payment to state budget enclosed with
payment notes or bank’s debit notes. If the tax amount paid by a household
business or individual business is greater than the tax amount payable, the
difference shall be also specified in this column.
2.5. Monitoring book of payment of salaries and
salary-based contributions of employees (Form No. S5-HKD)
a) The monitoring book of payment of salaries and
salary-based contributions of employees is opened to monitor the amount payable,
amount paid and outstanding amount payable of salaries and salary-based
contributions of employees.
b) Information on this monitoring book shall be
used the basis for the social insurance agency to determine the payment of
social insurance, health insurance and unemployment insurance amounts, etc. by
the household business or individual business in accordance with regulations of
law on insurance.
c) Grounds and methods for
recording entries
Based on relevant supporting
documents, entries of the monitoring book of payment of salaries and
salary-based contributions of employees shall be recorded as follows:
+ Column A: Date of accounting record of salaries
and salary-based contributions is specified.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
+ Column D: Content of the business operation is
specified to serve the review, examination and verification of information on
amounts payable, amounts paid, and outstanding amounts payable of salaries and
salary-based contributions of employees, where necessary.
+ Columns 1, 2, 3: reflecting amounts payable,
amounts paid, and outstanding amounts payable of salaries and incomes
of employees. Column 1 shall be specified according to the figures in Column 18
of the salary and income payment worksheet. Column 2 shall be specified
according to supporting document (payment note or bank’s debit note), and
column 3 shall be the difference between column 1 and column 2.
+ Columns 4, 5, 6: reflecting amounts payable,
amounts paid, and outstanding amounts payable of social insurance contributions
of employees. Column 4 is total amount of social insurance contributions
payable (including the amount deducted from an employee's salary and that
recorded as business expenses of the household business or individual
business). Column 5 is specified according to the payment note or bank’s debit
note of social insurance contributions. Column 6 is the difference between
Column 4 and Column 5.
+ Columns 7, 8, 9: reflecting amounts payable,
amounts paid, and outstanding amounts payable of health insurance contributions
of employees. Column 7 is total amount of health insurance contributions
payable (including the amount deducted from an employee's salary and that
recorded as business expenses of the household business or individual
business). Column 8 is specified according to the payment note or bank’s debit note
of health insurance contributions. Column 9 is the difference between Column 7
and Column 8.
+ Columns 10, 11, 12: reflecting amounts payable,
amounts paid, and outstanding amounts payable of unemployment insurance
contributions of employees. Column 10 is total amount of unemployment insurance
contributions payable (including the amount deducted from an employee's salary
and that recorded as business expenses of the household business or individual
business). Column 11 is specified according to the payment note or bank’s debit
note of unemployment insurance contributions. Column 12 is the difference
between Column 10 and Column 11.
If a household business or individual business
modifies the form of salary and income payment worksheet to meet its actual conditions,
it shall comply with these guidelines for recording entries of accounting book.
2.6. Cash fund book (Form No. S6-HKD)
a) The cash fund book is opened to monitor cash
collections and payments in VND.
b) This book is opened for the cashier.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
Entries of the cash fund book shall be recorded
according to receipts and payment notes.
Beginning cash balance (carried forward from the
end of the previous period) shall be recorded in Column 3.
- Column A: Date of recording
is specified.
- Column B: Date of the
receipt or payment note is specified.
- Columns C, D: Reference
number of the receipt or payment note is specified in ascending and
chronological order.
- Column E: The content of the
economic operation of the receipt or payment note is specified.
- Column 1: Amount deposited
to the cash fund.
- Column 2: Amount of the cash
fund spent.
- Column 3: Balance of the
fund. The balance of the fund must match the cash amount of the fund.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
a) The book of bank deposits is opened to monitor
deposits at each bank sorted by account numbers of the household business or
individual business (a separate book may be opened to monitor transactions of
each account number at each bank).
b) Grounds and methods for recording entries
Entries of the book of bank deposits are recorded
according to debit notes, credit notes or bank statements.
Beginning balance of bank deposits (carried forward
from the end of the previous period) shall be recorded in Column 3.
Column A: Date of recording entry is specified.
Columns B, C: Reference number and date of the
supporting document (debit note or credit note) are specified.
Column D: Summary of the contents of the document.
Column 1: Amount deposited to the bank.
Column 2: Amount withdrawn from the bank.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
At the end of each month: The remaining
balance maintained at the bank is calculated by subtracting amounts deposited
from amounts withdrawn from the bank. The balance on the book of bank deposits
shall be compared with the balance maintained at the bank where the account of
the household business or individual business is opened for determining whether
there is any deficiency or surplus.