|
MINISTRY
OF FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.: 174/2015/TT-BTC
|
Hanoi, 10
November 2015
|
CIRCULAR
GUIDING THE ACCOUNTING OPERATIONS OF TAX AND OTHER REVENUES
FOR IMPORTED AND EXPORTED GOODS
Pursuant to the State Budget Law No. 01/2002
/ QH11 dated 16/12/2002;
Pursuant to the Accounting Law No.03 / 2003 /
QH11 dated 17/06/2003;
Pursuant to Customs Law No. 54/2014 / QH13
dated 23/06/2014;
Pursuant to the Laws, Ordinances, Decrees on
taxes, charges and fees and other revenues of the state budget;
Pursuant to the Law on Processing of
Administrative Violations No. 15/2012 / QH13 dated 06/20/2012;
Pursuant to the Law on Electronic Transaction No.51 / 2005
/ QH11 dated 29/11/2005;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to Decree No. 128/2004 / ND-CP
guiding the details of some articles of the Accounting Law;;
Pursuant to Decree No. 27/2007 / ND-CP dated
23/02/ 2007 of the Government of electronic transactions in financial
activities;
Pursuant to Decree No. 83/2013 / ND-CP dated
22/7/ 2013 of the Government detailing the implementation of some articles of
the Law on Tax Administration and the Law amending and supplementing some
articles of the Law on Tax Administration ;
Pursuant to Decree No. 08/2015 / ND-CP dated
21/01/ 2015 of the Government on detailed regulation and measures to implement
the Customs Law regarding customs procedures, customs inspection, monitoring
and control;
Pursuant to Decree No. 215/2013 / ND-CP dated
23/12/ 2013 of the Government regulating the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the General Director of
General Department of Customs,
The Ministry of Finance issues this Circular
guiding the accounting operations of tax and other revenues to imported and
exported goods as follows:
Chapter I
GENERAL PROVISIONS
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This Circular provides for the accounting
documents, accounts, books, financial reports, management statements and other
work related to accounting operations of tax and other revenues to imported and
exported goods applicable to the subjects specified in Article 2 of this
Circular.
Article 2. Subjects of
application
This Circular applies to the customs units
including the General Department of Customs; Customs DepartmentS and the
equivalent units, Customs Branches and the equivalent units in implementation
of accounting operations of tax and other revenues to imported and exported
goods.
Article 3. Interpretation of
terms
In this Circular, the following terms are
construed as follows:
1. “Provisional tax
accounting” is the accounting method of tax payments of imported and exported goods
provisionally paid on deposit accounts (imprest account) of customs authorities
opened at the State Treasury before paid into the state budget in accordance
with regulations of law on imported and exported goods.
2. “Specialized tax
accounting” is the accounting method of tax payments of imported and exported
goods to be paid into the state budget in accordance with regulations of law on
imported and exported goods.
3. “Import and export tax
accounting database” is the collection of information and data of import and
export tax accounting (including: accounting documents, books and accounting
statements related to tax and other revenues for the imported and exported
goods) stored, filed and organized for access, use, management and updating
through electronic means in the centralized import and export tax management
system of the General Department of Customs.
4. “ “Import and export
accounting units” are the customs units with organized apparatus of accounting
and other revenues for the imported and exported goods and financial report
making (hereafter referred to as accounting units).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. “Refund accounting due
to re-export or re-import” is the method of accounting in case of refund of amount
paid by the taxpayer under the tax obligations of imported and exported goods
but then due to export of imported goods or re-import of exported goods, the
taxpayer shall be refunded the paid amount as stipulated by the law on tax.
Including the case of tax refund to the goods imported but re-exported to be
returned to the foreign goods owner or re-exported to a third country or
re-exported to the non-tariff area; goods exported but re-imported into
Vietnam, goods imported for production of imported goods wth VAT paid in
accordance with regulations and then actuall-tariff area, goods exported but
imported into Vietnam, goods imported for production of exported goods wth VAT
paid in accordance with regulations and then actually exported.
Article 4. Contents of
accounting operations of tax and other revenues to imported and exported goods
1. The accounting
operations of tax and other revenues to imported and exported goods (hereafter
referred to as import and export tax accounting) is the organization of internal
management information system of Customs system on collection of export tax,
import tax, VAT, excise tax, environmental protection tax, commercial
protection tax (anti-dumping duty, anti-subsidy duty, safeguard duty, anti-discrimination
duty), revenues from charges, penalty, sale of confiscated goods and other
revenues as prescribed by the state for the imported and exported goods; fees
collected on behalf of associations, national one-stop fees.
2. The import and export
tax accounting shall record and reflect the reality of revenue and payment into
the state budget on tax and other revenues from the taxpayers or subjects
committing the administrative violation in the field of customs, including: The
tax amount of goods cleared or released, fines, amount of late payment, charges
receivable; the tax amount, fines, amount of late payment and charges collected
and paid to the state budget or deposit account of customs authorities at the
State Treasury; the tax amount of goods cleared or released, fines, amount of
late payment, charges receivable; amount of goods temporarily retained; amount
from sale of goods and exhibits with temporary retention decision for
processing; amount from sale of confiscated goods or exhibits with the
processing result from the competent authorities; the tax amount, fines, amount
of late payment, fines that must be refunded, have been refunded and still
refunded to the payers; amount of tax, fines and amount of late payment not
collected or reduced under the decision of the competent authorities.
3. The import and export
tax accounting may make record and reflection by dual method to ensure the
aggregation of result of management operation of tax and other revenues for the
imported and exported goods done by the customs authorities at all levels as
prescribed by the accounting law, budget law and other relevant laws. The
import and export tax accounting must meet the following principles:
a) Record by accounting
period;
b) By budget year;
c) In accordance with the
accounting system of budget collection of State Treasury;
d) Aggregation and
reflection of financial information of completed operations
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 5. Requirements for
import and export tax accounting
1. Recording all operations
of tax and other revenues for the imported and exported goods incurred in the
period in the accounting book and accounting report.
2. Recording information
and data of import and export tax accounting clearly, understandably, accurately
and within a prescribed time limit.
3. Truthfully recording the
reality, nature, contents and value of tax operations and other revenues for
the imported and exported goods.
4. The information and data
of import and export tax accounting must be recorded continuously; the
accounting data of this period must succeed the accounting data of the previous
period.
5. The information and data
of import and export tax accounting must be classified and arranged in
sequence, systematically and consistently with tax management indicators.
Article 6. Calculation unit,
letter, figure and rounding method in import and export tax accounting
1. The calculation unit,
letter, figure and rounding method in import and export tax accounting are done
in accordance with regulations of law on accounting.
2. The economic operations
generated in foreign currency must be monitored in the original currency and
converted into Vietnam dong at the exchange rate stipulated by
the tax law to the exported and imported goods for entry in accounting book.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. When making financial
reports or publicize the financial reports with the use of reduced monetary unit, the accounting unit is rounded by:
a) For Vietnam dong: If the
digit after the reduced unit digit of currency is equal to five (5) or more,
increase one (1) unit; if smaller than five (5), keep unchanged.
b) For
foreign currency: If the thousandth decimal (the third digit after the decimal
comma), is equal to five (5) or more, increase one percent (1%) unit; if
smaller than five (5), keep unchanged.
4. In case of conversion of
foreign currency exchange rate, for the amount in Vietnam dong converted, the
rounding method is also done as regulated in Clause 3 of this Article.
Article 7. Accounting period
of import and export tax
1. The tax accounting
period consists of monthly accounting period, yearly accounting period and
settlement adjustment period.
2. The monthly accounting
period is the period of time from the 1st date to the end date of a
month. The annual accounting period is the period of time from the 1st
date of January to the end of 31st date of December of solar year.
3. The settlement
adjustment period is the period of time from the 1st date of January
to the end of the 31st date of the following year. In order to record
and adjust the operations permitted to record in the accounting book of the
previous year as stipulated by the Law on state budget, the adjusted documents
related to the previous year are updated with data in December of previous
year.
Where the adjusted documents of state budget of
the previous year are generated after the customs authorities have closed the
accounting period of the previous year, record in the accounting period of the
current year.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 8. Opening and
closing of import and export tax accounting period
1. The opening of import
and export tax accounting period is the setting in the import and export tax
accounting system for an accounting period defined in the year to permit the updating
of data into the accounting system as decentralized.
2. The closing of import
and export tax accounting period is the setting in the import and export tax
accounting system for an accounting period defined in the year in order not to
permit the users to update data into the accounting system.
The point of time to close the accounting period
is the following 12th date. Closing the annual accounting period is
at 24:00 PM on 10th date of February of the following year. In case
of making rapid report in the system, follow the processing procedure at the
end of day. In addition, the closing of accounting period mujst be done in
cases of inventory or in other cases as prescribed by law. The customs
authorities must ensure all tax accounting documents generated are fully and
accurately recorded in the accounting period.
3. After the closing of
accounting period, in case of required adjustment of data of tax
accounting, follow the instructions of General Director of General Department
of Customs.
Article 9. Accounting
inspection
1. The accounting units
must be subject to the accounting inspection of the competent authorities. The
inspection is only done upon the inspection Decision as prescribed by law.
2. The contents of
accounting inspection include: Inspecting the implementation of contents of
accounting; inspecting the organization of accounting apparatus and
accountants; inspecting the compliance with other regulations related to the
import and export tax accounting.
Article 10. Internal
control of import and export tax accounting
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Contents of internal
control of import and export tax accounting
a) Control of original documents
and book entry document of tax accounting: form of document; legality of
documents; completeness, clearliness, truthfulness and accuracy of information
in documents; filing and storage of accounting documents;
b) Control of recording,
transaction recording: the transactions of import and export tax accounting are
recorded with proper nature of generated operations and accounts;
c) Control of entry of
accounting books: time of entry¸compaison with detailed book, list of documents
and ledger; periodical implementation of balance of accounting book by the
import and export tax accounting;
d) Control of report of
import and export tax accounting: the completeness, accuracy and timeliness of
accounting report; storage of accounting report; making, sending and
explanation of report of import and export tax accounting to the superior
management bodies and competent state bodies.
dd) Control of organization of import and export
tax accounting apparatus: assigning officers in accounting units; reality of
performance of responsibility and power of officers assigned to do the
accounting.
3. Responsibility for
internal control
a) The officers assigned to
do the accounting duties must be responsible for inspection and review during
the implementation of assigned duties.
b) The persons in charge of
import and export tax accounting are responsible for internal control of all
accounting contents within the functions and duties of import and export tax
accounting division.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. During the control of
import and export tax accounting, if any error is detected, report it to the
competent person or timely handling measures.
Article 11. Assets
inventory
1. The assets inventory is
the identification of cash balance, outstanding tax and unpaid items of
taxpayers, goods retained in storage, goods with confistication decision but
not yet unsettled still retained in the unit at the time of inventory for
comparison with data in the accounting books. The inventory of assets must be
recorded as prescribed by the accounting law.
2. The accounting units
must do their assets inventory at the end of annula accounting period before
making financial reports or other cases as prescribed by law.
Article 12. Responsibility
for management, use and provision of accounting information and documents
1. The heads of accounting
units must store, manage and use the accounting information, data and
documents; develop the mechanism of management, use and storage of import and
export tax accounting documents in which define the responsibility and power
for each division and accountant in their units; ensure the facilities for
prescribed management and storage of accounting documents.
2. The accounting units
must provide the information and documents of import and export tax accounting
for the competent state authorities for performing their functions as
prescribed by law. The bodies provided with the accounting documents must
maintain and keep them during use and return them completely and in a timely
manner.
3. The provision of
information and documents to the other persons shall be decided by the head of
unit as prescribed by law. The use of accounting documents must be agreed in
writing by the head of accounting unit or authorized person.
Article 13. Tax accounting
documents and storage of tax accounting documents
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The electronic
accounting documents stored in the form of electronic data messages must meet
the following conditions:
a) The contents of such
data messages can be accessed and used for reference as needed;
b) The contents of such
data messages are stored in the very format in which they have been created,
sent, received or in the permitted format to show exactly the contents of such
data;
c) The contents of such
data messages are stored in a certain way which permits the identification of
origin of creation, destination, time and date of sending or receipt of data
message;
d) The contents and
duration of storage of data message shall comply with the laws.
3. The accounting units
must keep and store documents of import and export tax accounting in
accordance with the regulations of law on tax, the Accounting Law, the Law on Electronic Transaction and other relevant
documents. Where the units perform the accounting on the basis of application
of information technology, the electronic accounting documents shall be stored
in the form of electronic data in accordance with the provisions of the
Law on Electronic Transaction.
Article 14. Application of information
technology in import and export tax accounting
1. The application of information technology
in import and export tax accounting of the customs authorities at all levels
must ensure the serious and complete compliance with principles and
requirements of accounting laws.
2. The General Director of
General Department of Customs shall provide detailed instructions on procedure
for use, management, updating and operation of information and data of information
technology system applied in import and export tax accounting (referred to as
import and export tax accounting system) in accordance with the provisions of
this Circular and the current laws.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The import and export
tax accounting at the General Department of Customs is done on the principles
of aggregation of entire sector through summarized reports from the accounting
divisions at the accounting units.
2. The General Director of
General Department of Customs and the heads of customs authorities (at level of
Department, Branch or equivalent) are responsible for organizing and steering
the implementation of import and export tax accounting at their units and
arranging division in charge of import and export tax accounting consistent
with conditions of their units to ensure the complete prescribed performance of
accouting and report aggregation. The arrangement of accountants must comply
with the current accounting laws.
Article 16. Duty to
implement the import and export tax accounting
1. At the General
Department of Customs:
a) Provides instructions,
steering and makes inspection of compliance with regulations on import and
export tax accounting in accounting divisions in the Customs sector;
b) Aggregates the
accounting reports on operations of import and export tax accounting of the
whole sector; analyzes information of report for management of tax operation
and other revenues for the imported and exported goods.
c) Studies and assesses the
reality and recommends the contents to be added and modified on import and
export tax accounting for submission to the competent level for approval.
d) Other assigned duties.
2. At the Departments of
Customs and equivalent:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Aggregate the reports
and analyze information on import and export tax accounting of their units
according to the management requirement; make and submit reports to the
superior bodies within the prescribed time limit.
c) Study and assess the
reality and recommend the contents to be added and modified with respect to the
import and export tax accounting and make report to the General Department of
Customs.
d) Where the Department of
Customs does not decentralize the import and export tax accounting to its
Branches, the Department of Customs must perform the accounting work of such
Branches. The specific work is in accordance with the provisions in Clause 3 of
this Article.
e) Other assigned
accounting work;
3. At the Branches of
Customs or equivalent:
a) Verify the validity of
import and export tax accounting documents and update them in the accounting
system;
b) Aggregate the tax number
based on the declaration sheets, modification notices, writing of receipt, tax
and fee collection.
c) Make reports and submit
them to the Department of Customs within the prescribed time limit; recommend the
contents to be added or modified with respect to the import and export tax
accounting and make report to the Department of Customs.
d) Organize the accounting
work at their units to ensure the implementation of assigned duties in
accordance with the laws on tax, customs and accounting laws
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SPECIFIC PROVISIONS
Section 1. ACCOUNTING
DOCUMENT SYSTEM
Article 17. Accounting
documents
The import and export tax accounting documents
must be done in accordance with the contents, method of formulation and signing
of document as stipulated by the Accounting Law and Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government
detailing and guiding the implementation of some articles of the Accounting Law
applied in the field of state accounting.
Article 18. Order
of rotation
of accounting documents
1. For accounting documents
which the operation divisions of tax management and other revenues for the
imported and exported goods have received, made and processed according to
their assigned functions and duties:
a) The operation divisions
of tax management shall verify, manage and keep the original documents and
update data of tax and other revenues into the tax management information
System of the customs authorities to ensure the monitoring and management of
detailed operations which have been done and make the list of documents of the
same category and economic contents to be transferred to the tax accounting
division as a basis for recording of accounting books.
On the periodical basis, the operation divisions
shall coordinate with the import and export tax accounting division to verify
and compare the data generated in the accounting period before its closing;
ensure the detailed monitoring data of operation divisions of tax management
must be consistent with the aggregated data of accounting division upon closing
of accounting period.
b) The tax accounting
division shall, based on the content of list of documents, make book entry
document to record the accounting book in accordance with method of accounting
and account system as stipulated by this Circular and keep documents for book
entry document and list of documents in accordance with regulations on storage
of accounting documents.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Full and timely updating of tax operations and
other revenues generated for the imported and exported goods into books and
operation reports.
Detailed, clear, understandable and correct
recording of information and data of tax operations and other revenues for the
imported and exported goods.
Truthful recording of reality, nature, contents
and value of tax operations and other revenues for the imported and exported
goods.
The information and data of tax operations and
other revenues for the imported and exported goods must be continuously
recorded in the current accounting period, the data of this period must succeed
the data of previous period.
The information and data of tax operations and
other revenues for the imported and exported goods must be classified and
arranged in order, systematically and consistently with indicators of tax
management and with date in the financial report upon the closing of accounting
period.
d) Requirements for list of
documents:
The list must be signed by the maker who is in
charge of division making the list (the electronic list must have digit
signature). The list maker must keep and manage such documents in accordance
with the laws of accounting, tax and customs.
The information in the list must be consistent
with the information in the tax management information System, properly
recording the reality, contents and value of generated economic operations to
ensure the adequate provision of necessary information to the accounting
division making book entry document, record the tax operations and other
revenues for the imported and exported goods.
The form of list of documents is guided in Annex
01 issued with this Circular. In addition to the main contents specified in the
form, the accounting unit can add additional indicators or change the format of
form to be consistent with the recording and management requirements.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Order of verification of
accounting documents, including
a) Verification of legality
of import and export tax operations generated and recorded in the accounting
documents.
b) Verification of
clearliness, truthfulness and completeness of indicators and contents recorded
in the accounting documents;
c) Verification of
correctness of data and information in the accounting documents.
When verifying the accounting documents, if
detecting the violation of policy and regulations on financial and tax
management of the State, deny the implementation and notify the head of
accounting unit for timely handling in accordance with current regulations of
law.
Article 19. Recording and
signing accounting documents
1. Any generation related
to the recording of accounting book of tax and other revenues for the imported
and exported goods must be recorded in the accounting documents. The accounting
document is done only one time for 01 generated operation.
2. The accounting document
must be recorded with the proper form specified for each operation; ensure full
contents and legality for each category of document in accordance with the
provisions in the Accounting Law and Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government
detailing and guiding the implementation of some articles of Accounting Law
applied in the field of state accounting.
3. The recording in
documents must adequate and clear:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The amount written in
words must be consistent with the amount written in numbers. The first letter
must be written in capital, the remaining letters must not be written in
capital; write closely to the margin, the letters and figures must be written
continuously without space, write to the end of line to start a new line; do
not insert line, overwrite the existing letters; cross the blank so as not to
modify, add numbers or words. The documents which are erased or modified are
not valid for payment and recording in accounting book. When incorrectly
writing in the pre-printed form of document, cross it for cancellation.
4. The documents recorded
with some copies must be done one time for all copies with the same content in
computer, typewriter or written with carbon paper. In special case of making
many copies and it is impossible to write for one time, they can be written
twice but the contents of all document copies must be consistent.
5. Accounting document
period
a) All accounting documents
must be signed in accordance with accounting law. The signature in accounting
documents of one person must be consistent and identical with the registered
signature sample. As for the electronic documents, there must be electronic
signature in accordance with accounting laws and electronic transanction laws
b) One person is only
allowed to sign with one title in an accounting document or set of accounting
documents.
c) The chief
accountant/person in charge of accounting must not sign “by authorization” of
unit’s head.
d) The persons responsible
for signing tax accounting documents only sign such documents when they have
filled out all contents within their prescribed duties.
Article 20. List, form,
use, management, printing and publishing of accounting document forms
1. Use, management,
printing and publishing of accounting document forms are provided for as
follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The pre-printed forms
must be carefully kept from being damaged or torn. The cheques and valuable
papers (if any) must be managed like cash. The decentralized printing,
management and distribution of accounting documents must comply with the
regulations of the Ministry of Finance;
c) During the
implementation, if needed, the General Director of General Department of
Customs may add the internal accounting documents (used within the customs
system) in addition to the documents specified in this Circular as required by
the management of import and export tax and in accordance with regulations of
accounting laws.
2. The list, form,
explanation of contents and method of making the import and export tax
accounting documents issued in this Circular are provided for in Annex 01
issued with this Circular.
Section 2. ACCOUNT SYSTEM
Article 21. Accounts of
import and export tax accounting
1. The account system is
the accounting method used to classify and systematize the financial and
economic operations generated according to the economic contents. The accounts
of import and export tax accounting must record and control regularly,
continuously and systematically the management information of tax amount, late
payment amount, charges, fees, fines, tax amount, late payment amount, charges,
fees, fines collected; tax amount, late payment amount, charges, fees, fines
collected and paid into the state treasury; tax amount, late payment amount,
fines to be collected; amount from selling exhibits of administrative violation
temporarily retained; goods or exhibits with confistication decision for state
budget,…
2. The accounts are opened
for each accounting subject with the same economic contents. All accounts used
in accounting form the accounting System. The Import and export tax account
System consists of the accounts in the Balance sheet accounts and the
off-balance sheet accounts.
3. The Import and export
tax account System is developed and designed in accordance with the
requirements of management, functions, duties and content of activity of
customs authorities and must ensure the following requirements:
a) To be consistent with
the Law on state budget, Accounting Law, Law on tax management, Customs Law,
organization of apparatus and information of customs authorities at all levels;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) To be consistent with
the application of technology of management and payment at present and in the
future of customs authorities and in the economy for organization of payment
relation inside and outside the customs system;
d) To facilitate the
collection, processing, use and provision of information with information
programs and applications to ensure the interface capacity of import and export
tax accounting system with the treasury and budget
management Information System (TABMIS) and other
information systems.
Article 22. Selection of Import
and export tax account System
1. The General Department
of Customs shall base itself on the account system issued in this Circular to
select the account system to be applied to the unit. The General Department of
Customs may add the accounts of level 2, 3, 4, 5 (excluding the accounts
specified in this Circular by the Ministry of Finance) for unit’s management
requirements.
2. Where the General
Department of Customs needs to open additional accounts of level 1 in addition
to the existing accounts or to modify or add the accounts of level 2, 3, 4, 5
in the account system specified by the Ministry of Finance in this Circular, it
must get the written approval from the Ministry of Finance before
implementation.
3. The list of import and
export tax accounts is specified in Annex 02 issued with this Circular.
Article 23. Account 111 -
Cash
1. Accounting principle
Accounting principle
a) Account 111 is used to
record the revenue, expenditure and cash balance in fund in Vietnam dong and foreign
currency at the customs authorities. The content of cash recorded in this
account is the tax amount and other revenues of taxpayers and other subjects
committing the administrative violation directly paid to the customs
authorities but the customs authorities have not paid into the State Treasury
(including the collection on behalf and deposits)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) When making an input or
disbursement of cash, there must receipt and payment vouchers with adequate
signatures. It is prohibited to disbursement without payment voucher and
approval of account owner on the payment voucher.
d) The accountant must set
up the cash accounting book to record daily and continuously the order of
generation of revenues and expenditures and cash balance at any time of each
fund.
e) The treasurer shall
manage the cash and set up the fund book to monitor through the fund book the
daily input and disbursement of cash. At the end of day, check the actual cash
balance and compare the balance with data in the fund book and the balance in
the fund book with data in the accounting book. If there is a difference,
identify the cause and recommend measures to handle such difference.
2. Structure and recording
content of Account 111 – Cash
Debit: Cash increases because: Cash input in
fund; cash surplus detected upon fund check.
Credit: Cash decreases because: Cash disbursed;
Cash deficit detected upon check.
Debit balance: Cash balance in fund
Account 111 – Cash with 02 accounts of level
2:
- Account 11101-
Taxes
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 24. Account 112 –
Cash deposited at Treasury and Bank
1. Accounting principle
a) Account 112 records the
change and existing amount of cash of customs authorities deposited in the
imprest account at the State Treasury and bank account (if any).
b) The grounds for
recording in Account 112 “Cash in State Treasury or Bank” are the documents with certification of State Treasury or Bank related to the entry of increase or decrease in deposit in
the account at the State Treasury or Bank; credit data and
information of State Treasury or Bank or equivalent
documents like the Payment slip to account, Payment order, Account statement
with certification of State Treasury or Bank.
c) The accountant of this
Account must set up the detailed book to monitor each amount of the customs
authorities deposited at the State Treasury or Bank based
on the above contents of deposit.
2. Structure and recording
content of Account 112 - Cash in State Treasury or Bank
Debit: Amounts deposited in account at State
Treasury or Bank
Credit: Amount drew or transferred from deposit
account at State Treasury or Bank.
Debit balance: Existing amount deposited in
account of State Treasury or Bank.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 11201 – Deposit
of customs at Treasury;
- Imprest deposit of
Ministry of Finance;
- Deposit from fees and
charges collected on behalf;
- Account
11209 – Other deposits
Article 25. Account 113 –
Cash in transit
1. Accounting principle
Accounting principle
a) This account records the
customs authorities’ amounts paid to the State Treasury but not yet received
its documents (Credit advice or cheque deposit slip of the State Treasury).
b) Documents to record the
cash in transit: Cheque deposit slip, cash disbursement document for payment to
the State Treasury, relevant documents of the State Treasury and relevant
documents of commercial bank (if any).
c) Only record in the Account
113 “Cash in transit” the amounts paid to the State Treasury by the customs
authorities but not yet received relevant credit advice from the State
Treasury.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit: The amount paid to the State Treasury by
the customs authorities but not yet received relevant document from the State
Treasury.
Credit: The amounts paid to the State Treasury
by the customs authorities which have received the credit advice from the State
Treasury.
Debit balance: Records the amount paid to the
State Treasury by the customs authorities but not yet received relevant credit
advice from the State Treasury.
Article 26. Account 131 -
Receivables of specialized tax
1. Accounting principle
a) This account records the
payment relation between the customs authorities with the taxpayer on the
specialized tax receivable, decrease, received and to be received.
b) The taxes recorded in
the Account 131 are the taxes applied to the taxpayer’s exported goods
permitted for export and import of goods and payment of taxes according to the
prescribed time limit (excluding taxes of imported raw materials for production
of exports; goods temporarily imported for re-export, temporarily exported for
re-import).
c) The grounds for recording
in this account are: Document recording the specialized tax receivable; tax
refund Decision; Tax receipt, Payment slip (credit advice); Tax imposition
decision; non-payment of tax Decision, tax reduction or exemption Decision,
debt remission Decision…
2. Structure and recording
contents of Account 131 - Receivables of specialized tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Amount of specialized tax
receivable from the imported and exported goods taxpayers.
- Specialized tax payable,
refunded due to excessive payment to the taxpayer;
- Adjustment of specialized
tax receivable (write plus number for increase and minus number for decrease).
- Adjustment of exchange
rate difference corresponding to the collected exchange rate in foreign
currency of State Treasury at the time of collection.
Credit:
- Specialized tax of
imported and exported goods taxpayers paid into the state budget.
- Cases of decreased
obligations payable from the taxpayer;
Debit balance: Record the specialized tax
receivable from the imported and exported goods taxpayers.
In case of credit balance: Record the amount
excessively paid by taxpayer not yet processed.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
13101- Export tax
- Account 13102-
Import tax
- Account 13103-
VAT
- Account 13104-
Excise tax
- Account 13105-
Anti-dumping duty
- Account 13106-
Environmental protection tax
- Account 13107-
Safeguard duty
- Account 13108-
Anti-discrimination
duty
- Account13109-
Anti-subsidy duty
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 27. Account 132 –
Fees and charges receivable
1. Accounting principle
a) This account records the
payment relation between the customs authorities with the customs fee or charge
payers who have registered the electronic customs declaration or in case of
permitted registration of monthly fee or charge payment including the fees and
charges receivable, received and to be received.
b) When recording the
payment with the customs fee or charge payers, monitor details of collection
content, category of fees and charges.
c) The grounds for
recording into this account are the documents related to the customs fees and
charges generated during performance of electronic customs procedures,
documents related to the payer’s fees and charges paid periodically and monthly
and other prescribed forms of customs declaration.
2. Structure and recording
contents of Account 132 - Fees and charges receivable
Debit: The fees and charges receivable from the
payers through electronic transaction, the payers make declaration of monthly
charge payment and other forms of declaration under the current regulations.
Credit: The fees and charges from the payers
through electronic transaction, declaration of monthly charge payment and other
forms of declaration under the current regulations.
Debit balance: Amount of fees and charges
receivable from the payers.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 132 - Fees and charges receivable
with 7 accounts of level 2 as follows:
- Account
13201- Customs procedure charges
- Account 13202-
Transit charges
- Account 13203-
Coffee fees received on behalf
- Account 13204-
Pepper fees received on behalf
- Account 13205-
Cashew nut fees received on behalf
- Account 13209-
Other fees received on behalf
- Account 13299-
Other fees and charges
Article 28. Account 133 –
Fines, late payment cashand others receivable
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) This account records the
payment relation the customs authorities with the subjects undergoing penalty
for administrative violation and the taxpayers. The contents record the amount
receivable, decreased, received and to be received due to penalty for
administrative violation, late payment of taxes and fines from administrative
violation.
b) The fines from
administrative violation are recorded in Account 133 are the fines with fining
decision, the late payment of fines receivable, received and to be received;
the fines and late payment cashexcessively paid; the amounts excessively paid with
refund decision.
c) The grounds for
recording into this account are decisions on penalty for administrative
violation, relevant documents to calculate the late payment cashreceivable,
receipts; decisions on refund of fines or late payment cashexcessively paid.
2. Structure and recording
contents of Account 133 – Fines and late payment cashreceivable
Debit: Fines from administrative violation, late
payment cashreceivable, decision on refund of amount excessively paid.
Credit: Fines from administrative violation,
late payment cashreceived.
Debit balance: Fines from administrative
violation, late payment cashto be received.
In case of credit balance: Record the amount
excessively paid not yet processed.
Account 133 - Fines and late payment
cashreceivable with 4 accounts of level 2 as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
13302- Fines for administrative violation
- Account 13303-
Revenue from late payment of fines for administrative violation
- Account 13399-
Other
Article 29. Account 137
- Estimated tax receivable
1. Accounting principle of
estimated tax
a) This account records the
estimated tax (tax of imported and exported goods paid to the deposit account,
imprest account of customs authorities before payment to the state budget)
receivable, amount decreased, received and to be received from the taxpayers.
b) Do not record in this
account the taxes of imported and exported goods to be paid to the state budget
as prescribed.
c) The grounds for
recording into this account are the documents recording the imprest tax
receivable; refund of imprest tax Decision due to excessive payment; imprest
tax adjustment Decision; imprest tax imposition Decision; payment slip (credit
advice)…
2. Structure and recording
contents of Account 137 - Estimated tax receivable
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Imprest tax receivable
from the taxpayers;
- Imprest tax excessively
paid to be refunded to the taxpayers;
- Adjustment of impres tax
receivable (write plus number for increase and minus number for decrease).
Credit:
- Imprest tax paid to the
imprest account of customs authorities at the State Treasury;
- Imprest tax not to be
received according to decision on not receiving the imprest tax or the cases
with decision on exemption or reduction of payment obligation of taxpayer’s
imprest tax.
Debit balance: Imprest tax to be received.
In case of Credit balance: record the amount
excessively paid by the taxpayer not yet processed.
Account 137 - Estimated tax receivable with
10 accounts of levels 2 as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 13702-
Import tax
- Account 13703-
VAT
- Account 13704-
Excise tax
- Account 13705-
Anti-dumping duty
- Account 13706-
Environmental protection tax
- Account 13707-
Safeguard duty
- Account 13708-
Anti-discrimination duty
- Account 13709-
Anti-subsidy duty
- Account 13799-
Other imprest tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principle
a) This account records the
reality of collection and payment to the state budget of the customs
authorities on specialized tax and imprest tax of imported and exported goods
paid to the state budget as stipulated.
b) The documents for
recording this account are the payment slip to the state budget, relevant
documents of clearing, adjustment….certified by the State Treasury; “credit”
advice from the State Treasury….
2. Structure and recording
contents of Account 331 - Tax payment to state budget
Debit:
- Specialized tax and
imprest tax paid to the state budget by the taxpayer.
- Specialized tax and
imprest tax paid to the state budget by the customs authorities.
Credit:
- Forward the specialized
tax receivable in the period;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance: Record the specialized tax to be
received for payment to the state budget;
Debit balance: Record the specialized tax and
imprest tax for state budget to be refunded to the taxpayer.
Account 331 - Tax payment to state budget
with 10 accounts of level 2 as follows:
- Account
33101- Export tax
- Account 33102-
Import tax
- Account 33103-
VAT
- Account 33104-
Excise tax
- Account 33105-
Anti-dumping duty
- Account
33106- Environmental protection tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 33108-
Anti-discrimination duty
- Account 33109-
Anti-subsidy duty
- Account 33199-
Others
Article 31. Account 333 -
Payment of fines, late payment cashand other revenues to state budget
1. Accounting principle
a) This account records the
reality of collection and payment to the state budget from the customs
authorities on amounts from fines, late payment cashand other revenues paid to
the state budget as stipulated.
b) The documents for
recording this account are the payment Slip to the state budget, relevant documents
of clearing, adjustment….certified by the State Treasury and other credit
advice of the State Treasury….
2. Structure and recording
contents of Account 333 - Payment of fines, late payment cashand other revenues
to state budget
Debit: The fines, late payment amount,
confisticated goods sale amount, unsold goods sale amount paid to state budget
included in the revenues of customs authorities;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Credit balance: Record the fines, late payment
cashto be received for payment to the state budget.
Debit balance: Record the fines, late payment
cashexcessively paid to state budget to be refunded to the taxpayer.
Account 333 - Payment of fines, late payment
cashand other revenues to state budget with 06 accounts of level 2 as follows:
- Account
33301- Late payment cash of tax
- Account 33302-
Fines for administrative violation
- Account 33303-
Late payment cash for administrative violation
- Account
33306- Revenue from confisticated goods sale
- Account
33307- Revenue from unsold goods sale
- Account
33399- Other revenues
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principle
a) This account records the
import and export tax amount and other revenues declared and aggregated but the
taxpayer shall not have to pay them but record as budget revenue and
expenditure.
b) Only record in this
account the amount upon receipt of notice from the Ministry of Finance of the
tax amount or other amounts the taxpayer shall not have to pay but record as
budget revenue and expenditure.
2. Structure and recording
contents of Account 334 – Recorded revenues for budget
Debit: Tax amount or other amounts to be paid by
the taxpayer certified to be recorded for budget revenue and expenditure by the
Ministry of Finance.
Credit: Forward the amounts recorded for budget
revenue and expenditure.
Balance: This account has no balance.
Account 334 – Recorded revenues for budget
with 10 accounts of level 2 as follows:
- Account
33401- Export tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
33403- VAT
- Account 33404-
Excise tax
- Account 33405-
Anti-dumping duty
- Account 33406-
Environmental protection tax
- Account 33407-
Safeguard duty
- Account 33408-
Anti-discrimination duty
- Account 33409-
Anti-subsidy duty
- Account 33499-
Others
Article 33. Account 335 –
Imprest tax refundable
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) This account records the
imprest tax (imported and exported goods tax must be temporarily paid to the
deposit account, imprest account of customs authorities before payment to the
state budget as stipulated) refundable, refunded and to be refunded to the taxpayer.
b) It is required to
monitor each book entry document and statement.
2. Structure and recording
contents of Account 335 – Imprest tax refundable
Debit: Imprest tax refunded to the taxpayer
Credit: Imprest tax refundable to the taxpayer
Credit balance: Imprest tax to be refunded to
the taxpayer.
Account 335 – Imprest tax refundable with 10
accounts of level 2
- Account
33501- Export tax
- Account
33502- Import tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
33504- Excise tax
- Account
33505- Anti-dumping duty
- Account
33506- Environmental protection tax
- Account
33507- Safeguard duty
- Account
33508- Anti-discrimination duty
- Account 33509-
Anti-subsidy duty
- Account
33599- Others
Article 34. Account 336 –
Refund of specialized tax and other revenues paid
1. Accounting principle
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Monitor each book entry
document, document list, tax and other revenues of imported and exported goods
refundable, refunded to the taxpayer.
2. Structure and recording
contents of Account 336 – Refund of specialized tax and other revenues paid
Debit: Specialized tax, imprest tax and other
revenues refunded from the state budget.
Credit: Specialized tax, imprest tax and other
revenues refundable from the state budget.
Credit balance: Specialized tax, imprest tax and
other revenues to be refunded from the state budget.
Account 336 – Refund of specialized tax and
other revenues paid with 11 accounts of level 2.
- Account 33601- Export tax
- Account
33602- Import tax
- Account
33603- VAT
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
33605- Anti-dumping duty
- Account
33606- Environmental protection tax
- Account
33607- Safeguard duty
- Account
33608- Anti-discrimination duty
- Account
33609- Anti-subsidy duty
- Account
33610- Fines, late payment cashand fees
- Account
33699- Others
Article 35. Account 337 –
Imprest taxes
1. Accounting principle of
imprest tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The documents for
recording in this account are the documents recording the imprest tax
receivable; imprest tax adjustment decision (write minus number); tax
imposition decision and other relevant documents.
2. Structure and recording
contents of Account 337 – Imprest taxes
Debit:
- The imprest tax refunded
to the taxpayer, due to re-export or re-import;
- Forward the imprest tax
not received under the non-taxable imprest tax decision, debt reduction
decision, debt foregiveness decision, reduction adjustment decision of previous
declaration;
Credit:
- Amount of imprest tax
receivable from the taxpayer;
- Cases of adjustment of imprest
tax (write plus number for increase and minus number for decrease);
Credit balance: Record the imprest tax of
declaration forms which have not been gone through the procedures for re-export
or re-import of goods previously imported/exported.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
33701- Export tax
- Account
33702- Import tax
- Account
33703- VAT
- Account
33704- Excise tax
- Account
33705- Anti-dumping duty
- Account
33706- Environmental protection tax
- Account
33707- Safeguard duty
- Account
33708- Anti-discrimination duty
- Account
33709- Anti-subsidy duty
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 36. Account 338-
Payables
1. Accounting principle
a) This account records the
cash and foreign currency and cash from sale of exhibits temporarily retained
(if any) of the subjects committed customs administrative violation; fees
received on behalf; enterprise’s deposit; cash paid to the State Treasury by
the taxpayers but to the wrong receiving body or information missing pending
verification and other payables.
b) For cash temporarily
retained pending the processing:
From temporary retention until the processing
decision from the customs authorities (including the portion returned to the subject),
monitor it in Account 33801 “Cash temporarily retained pending the processing”
After the processing decision from the competent
level, based on the decision on liquidity recording processing of cash
temporarily retained payable on Account 338 while recording the accounting by
each specific case (paid to the state budget, transferred to financial body or
returned to the owner…) in accordance with current regulations.
The accounting documents of Account 33801 “Cash
temporarily retained pending the processing” are the temporary retention
decision, processing decision and other relevant documents; cash temporarily
retained pending the detailed recording and book entry document.
c) For deposits: including
the cases where enterprises must pay the deposit in accordance with regulations
of law on tax management for imported and exported goods (if any); for the
cases of deposit before purchase of temporarily retained or confiscated goods,
they can be sold as stipulated.
2. Structure and recording
contents of Account 338- Payables
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Return the cash
temporarily retained to the subjects committing the customs administrative
violation;
- When there is
confiscation decision, transfer the cash temporarily retained to the state
budget or to the competent authorities;
- Return the fees received
on behalf or deposited to the relevant payers.
- Re-adjust the revenues
missing information after the information verification result. Return the
amounts wrongly paid to the payer after the processing result.
Credit:
- Input of cash and foreign
currency temporarily retained of the subjects committing the customs
administrative violation.
- The enterprise submit the
deposit and cash received on behalf by the customs authorities to the other
associations and bodies; the amounts paid to the account of state budget
revenues, deposit account of customs authorities but missing information or
paid to the wrong receiving body not yet processed.
Credit balance: Record the cash or foreign
currency temporarily retained without processing decision, cash received on
behalf of other units not yet paid, cash deposited, wrongly paid and other
amounts whose information must be verified not yet processed.
Account 338- Payables with 10 accounts of
levels 2 as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
33802- Enterprise’s deposit
- Account
33803- Coffee fees received on behalf payable
- Account
33804- Pepper fees received on behalf payable
- Account
33805- Cashew nut fees received on behalf payable
- Account
33806- Cash from sale of confiscated goods
- Account
33807- Cash from sale of unsold goods
- Account
33808- Wrong payment, missing information pending the processing
- Account
33809- Other fees received on behalf
- Account 33899-
Other payables
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principle
a) This account is used for
customs authorities to record the payment relation between the import and
export tax accounting division with the estimating unit on amounts deducted to
the estimating unit as stipulated.
b) The documents for
recording into this account are the cash transmittance vouchers to the
estimating unit with certification of the State Treasury, payment slip and
other relevant documents.
2. Structure and recording
contents of Account 343- Current payment to estimating unit
Debit: Amounts received by the estimating unit.
Credit: Forward the amount kept by the
estimating unit as stipulated.
Credit balance: Record the customs fees and
charges and amounts kept at the estimating unit but not yet paid and to be
paid.
Account 343- Current payment to estimating
unit with 04 accounts of level 2 as follows:
- Account
34301- Customs fees and charges
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 34307-
Expenses of unsold goods sale
- Account 34399-
Other
Article 38. Account 344 –
Current payment to Department of Finance
1. Accounting principle
a) This account is used for
accounting units to record the cash from sale of exhibits or goods committing
administrative violation with confiscation decision to be transferred to the
imprest account of Department of Finance as stipulated.
b) The recording contents
into this Account: Cash from sale of exhibits or goods committing
administrative violation with confiscation decision transferred to the imprest
account of Department of Finance at the State Treasury;
c) The accountant of
Account 344 must set up the detailed book of each amount transferred to the
Department of Finance.
2. Structure and recording
contents of Account 344 – Current payment to Department of Finance
Debit: Cash from sale of exhibits or goods with
confiscation decision under the administrative procedures and paid to the
imprest account of Department of Finance;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This Account has no balance.
Account 344 – Current payment to Department
of Finance with 03 accounts of level 2 as follows:
- Account
34401 - Fines for administrative violation
- Account 34406
- Sale of confiscated goods
- Account 34409
– Other amounts
Article 39. Account 351 –
Adjusted account after finalization
1. Accounting principle
a) Account 351 - Adjusted
account after finalization is used for customs authorities to monitor the
adjustments of annual budget of previous year generated after closing of
accounting period of previous year.
The cases of adjustment of data of budget of
previous year generated in the adjustment period of state budget of previous
year shall not be recorded into this account.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and recording
contents of Account 351 - Adjusted account after finalization
Debit: Forward the adjusted revenues of the previous
year (write plus number for increase and minus number for decrease).
Credit: The adjusted number of the previous year
(write plus number for increase and minus number for decrease).
This account has no balance.
Account 351 - Adjusted account after finalization
with 06 accounts of level 2 as follows:
- Account
35101- Taxes
- Account 35102-
Late payment for taxes
- Account 35103-
Fines for administrative violation
- Account 35104-
Late payment for fines
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 35109-
Other adjustments
Article 40. Account 352 –
Waiting for adjustment of decreased revenues
1. Accounting principle
a) The Account 352 –
Waiting for adjustment of decreased revenues is used for customs authorities to
monitor the taxes to be refunded due to re-export or re-import, tax refund
decision from the customs authorities and refund order for such cases but
waiting for the State to confirm the refund to adjust the decreased revenues of
the customs authorities to match the refunded amount from the State Treasury.
Only record the cases waiting for adjustment of
decreased revenues because of refund to the cases of re-export or re-import. Do
not account the cases of refund due to excessive payment or payment to wrong
collecting body.
b) The documents for
recording into this account are the tax refunding decision because of re-export
or re-import, documents confirming the refund because of re-export or re-import
from the State Treasury.
2. Structure and recording
contents of Account 352 – Waiting for adjustment of decreased revenues.
Debit: Record the amount refundable because of
re-export or re-import, the customs authorities already have the refund
decision and are waiting for the refund confirmation from the State Treasury.
Credit: Forward the refunded amount because of
re-export or re-import with documents from the State Treasury.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Account 352 – Waiting for adjustment of
decreased revenues with 03 accounts of level 2 as follows:
- Account
35201- Taxes
- Account 35202-
Late payment for taxes
- Account
35209- Other revenues.
Article 41. Account 354 –
Adjustment of decreased revenues
1. Accounting principle
a) The Account 354 –
Adjustment of decreased revenues is used for the customs authorities to record
the revenues paid to the state budget under the state budget year (previous
year and current year) from the taxpayer with the consideration for exemption
or reduction by the competent authorities and other amounts refunded from the
state budget.
The account of previous year is used to record
the refunded amounts belonging to the revenues of the state budget of previous
year but refunded after the time of finalization adjustment of the previous
year.
The account of current year is used to record
the refunded amounts belonging to the revenues of the state budget of current
year but refunded before the end of time of finalization adjustment of the
current year.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and recording
contents of Account 354 – Adjustment of decreased revenues
Debit: Forward the taxes and other revenues
refunded or repayment of revenues from the state budget under the previous year
and current year.
Credit: Amount of repayment of tax and other
revenues from the state budget under the previous year and current year.
This account has no balance at the end of period.
Account 354 – Adjustment of decreased
revenues with 03 accounts of level 2 as follows:
- Account
35401- Previous year
- Account 35402-
Current year
- Account 35409-
Other adjustments
Article 42. Account 413 -
Exchange rate difference
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) This account is used to
record the difference of foreign currency exchange rate of economic operations
generated in foreign currency. The difference of exchange rate between the tax
receivable at the time of tax declaration (time of tax calculation) with the
tax paid at the time of payment to the State Treasury (time to receive tax into
the state budget); difference of exchange rate between the time to issue the
tax refund decision (time of tax refund) and the time of payment of tax to the
State Treasury (time of tax collection to the state budget).
b) The economic operations
generated in foreign currency must be converted into Vietnam dong to record the
accounting book as stipulated.
c) The unit has to set up the
book to monitor the original currency in the detailed accounting book of
accounts: Cash deposited at the Treasury or Bank; amounts receivable; taxes
receivable; payments to the state budget on the Account 007 – Foreign
currencies (Account outside the Balance sheet).
2. Structure and recording
contents of Account 413 - Exchange rate difference
Debit:
- Forward the difference
between the taxes receivable and the taxes received to the budget because the
difference between the exchange rate upon declaration (time of tax calculation)
is higher or lower than the exchange rate upon payment to the State Treasury
(time of tax received to the state budget).
- Forward the difference
between the exchange rate at the time of payment to the State Treasury (time of
tax received to the state budget) and the exchange rate at the time of refund
to the taxpayer.
Credit:
- The difference between
the taxes receivable and the taxes received to the budget because the
difference between the exchange rate upon declaration (time of tax calculation)
is higher or lower than the exchange rate upon payment to the State Treasury
(time of tax received to the state budget).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This account has no balance.
Account 413 - Exchange rate difference with
03 accounts of level 2 as follows:
- Account
41301- Difference between the time of tax calculation and tax receipt.
- Account 41302-
Difference between the time of tax refund and tax receipt.
- Account 41399-
Other difference in exchange rate
Article 43. Account 711 –
Collection of specialized tax
1. Accounting principle
This account records the revenue of specialized
tax collected or paid to the state budget, taxes collected not yet paid to the
state budget, taxes with decrease adjustment upon decision of competent level.
Do not record in this account the tax revenue of imported and exported goods to
be paid to the imprest account of the customs authorities at the State Treasury
as stipulated.
2. Structure and recording
content of Account 711 – Collection of specialized tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Forward the specialized
tax received and paid to the state budget; the specialized tax to be received.
- Forward the tax revenue
recorded into the state budget;
- The specialized tax is
decreased in cases of decision on reduction in other specialized taxes.
Credit:
- The specialized tax
receivable from the taxpayer;
- The collected tax of
personal imports and exports, the collected tax of goods without commercial
contract to be paid immediately before customs clearance or goods release and
the collected tax for goods purchased, sold or exchanged by residents in border
areas.
This account has no balance.
Account 711 – Collection of specialized tax
with 10 accounts of level 2
- Account
71101- Export tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 71103-
VAT
- Account
71104- Excise tax
- Account 71105-
Anti-dumping duty
- Account
71106- environmental protection tax
- Account
71107- Safeguard duty
- Account
71108- Anti-discrimination duty
- Account
71109- Anti-subsidy duty
- Account
71199- Other revenues
Article 44. Account
712 – Customs fee and charge revenues
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This account records the customs fee and charge
revenues, distribution of customs fees and charges received; customs fee and
charge received not yet transferred to superior unit, customs fees and charges
received and transferred to the estimating unit.
2. Structure and recording
contents of Account 712 – Customs fee and charge revenues
Debit: Forward the customs fees and charges
received and transferred to the estimating unit.
Credit: Customs fees and charges receivable in
the period.
This account has no balance.
Account 712 – Customs fee and charge revenues
with 03 accounts of levels 2
- Account 71201-
Fees and charges of customs procedures
- Account 71203-
Transit fees
- Account 71299-
Other fees and charges
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Accounting principle
This account records the revenues from late
payment of taxes, fines for administrative violation (in the field of taxation
and non-taxation), late payment of fines for administrative violation.
2. Structure and recording
contents of Account 731 – Revenues from fines and late payment amount
Debit:
- Forward the revenues from
late payment of taxes, fines for administrative violation, late payment of
fines for administrative violation paid to state budget; fines and late payment
cashto be received.
- Forward the fines and
late payment cashreceivable which are exempted, reduced or foregiven under
decision.
Credit:
- Record the revenues from
late payment amount, fines for administrative violation, late payment of fines
for administrative violation receivable, fines and late payment cashas recorded
in book entry documents.
This account has no balance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account
71301 - Revenues from late payment of taxes
- Account
71302 - Fines for administrative violation
- Account 71303
- Revenue from late payment of fines for administrative violation
- Account 71399
- Others
Article 46. Account 720 –
Other revenues
1. Accounting principle
This account records the revenues from
confiscated cash and foreign currency and cash from sale of confiscated
exhibits of subjects who have committed the administrative violation included
in the revenues of customs units as stipulated.
2. Structure and recording
contents of Account 720 – Other revenues
Debit:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Forward the amount
retained by the estimating unit under the current regulations.
Credit: Revenues from sale of confiscated goods
and other revenues included in the revenues of customs authorities.
This account has no balance.
Account 720 –Other revenues with 03 accounts
of level 2
- Account
72006- Revenues from sale of confiscated goods
- Account 72007-
Revenues from sale of unsold goods
- Account 72099-
Other revenues
Article 47. Account 811 –
Decrease in specialized tax
1. Accounting principle
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) This account must monitor
the details of each tax, contents of decrease and specific decrease under
non-taxable decision, decrease under tax exemption, reduction or foregiveness
decision and other cases of decrease.
c) The documents for
recording in this account are the non-taxable Decision; tax exemption Decision;
tax reduction Decision; tax debt foregiveness Decision.
2. Structure and recording
contents of Account 811 – Decrease in specialized tax
Credit: Specialized tax receivable exempted or
reduced under Decision of customs authorities.
Credit: Forward the specialized tax receivable
exempted or reduced under decisions.
This account has no balance.
Account 811 – Decrease in specialized tax
with 10 accounts of level 2
- Account
81101- Import tax
- Account 81102-
Export tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 81104-
Excise tax
- Account
81105- Anti-dumping duty
- Account 81106-
environmental protection tax
- Account
81107- Safeguard duty
- Account 81108-
Anti-discimination tax
- Account
81109- Anti-subsidy tax
- Account
81199- Other specialized taxes
Article 48. Account 812 –
Decrease in imprest tax
1. Accounting principle
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) This account must
monitor the decrease in imprest tax to each tax.
c) The documents for
recording into this account are the non-taxable decision and documents of other
documents of imprest tax exemption or reduction.
2. Structure and recording
contents of Account 812 – Decrease in imprest tax
Debit: Decrease in imprest tax under Decision of
body.
Credit: Forward the reduced imprest tax
This account has no balance.
Account 812 – Decrease in imprest tax with 10
accounts of level 2
- Account
81201- Export tax
- Account 81202- Import tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Account 81204- Excise tax
- Account 81205- Anti-dumping
duty
- Account 81206- Environmental
protection tax
- Account 81207- Safeguard
duty
- Account 81208- Anti-discrimination
duty
- Account 81209- Anti-subsidy
duty
- Account 81299- Decrease
in other imprest taxes
Article 49. Reduced fines,
late payment cash and other revenues
1. Accounting principle
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and recording
contents of Account 813- Reduced fines, late payment cash
and other revenues
Debit: The fines, late payment cash and other
revenues are reduced under Decisions of customs authorities.
Credit: Forward the reduced amounts receivable
This account has no balance.
Account 813- Reduced
fines, late payment cash and other revenues with 05 accounts of level 2
- Account 81301- Late
payment of tax
- Account 81302- Fines for
administrative violation
- Account 81303- Late
payment cash for fines
- Account 81304- Customs
fees and charges
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 50. Account 002-
Goods temporarily retained
1. Accounting principle
This account records the goods and exhibits
temporarily retained of the subjects committing the customs administrative
violation during the retention of goods at customs storage pending the
settlement.
2. Structure and recording
contents of Account 002 - Goods temporarily
retained
Debit: Goods and exhibits temporarily retained
of the subjects committing the customs administrative pending the settlement.
Credit: Goods and exhibits temporarily retained
after settlement result.
Debit balance: Goods and exhibits temporarily
retained pending the settlement.
Article 51. Account 005 -
Value of confiscated goods and cash
1. Accounting principle
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Structure and recording
contents of Account 005 - Value of confiscated goods and
cash
Debit: Record the cash, and value of confiscated
goods and foreign currency not yet processed to pay into the state budget, not
yet allocating the handling expenses to the estimating unit.
Credit: Value of confiscated goods and cash paid
into the state budget with allocation settlement.
Debit balance: Record the value of confiscated
goods and cash not yet paid into the state budget without allocation
settlement.
Article 52. Account 007-
Foreign currencies
1. Accounting principle
Account 007 records the
revenue and expenditure and balance in the original currency of foreign
currencies at the units.
2. Structure and recording contents
of Account 007- Foreign currencies
Debit: Amount of foreign currency paid in
(original currency).
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Debit balance: Remaining foreign currency
(original currency).
Do not convert the foreign currencies into
Vietnam dong.
The accountant shall detail Account
007 by each original currency.
Article 53. Method of
accounting record of some main operations
The method of accounting record of some main
operations is guided in Section II, Annex 02 issued with this Circular. On the
basis of management requirements of each generated financial and economic
operation under the current regulations, the accountant shall have to choose a
method of accounting record consistent with the management requirement of each
operation to ensure the correct recording of nature and current condition of
tax operations and other revenues for imported and exported goods generated in
each accounting period.
Section 3. ACCOUNTING BOOK
Article 54. Import and
export accounting book
1. The import and export
accounting book is a form of data set up in the accounting software and the
import and export accounting system.
2. The accounting book is
used to record and store entirely and systematically the generated financial
and economic operations related to tax and other revenues for the imported and
exported goods; monitors and manages the reality of fulfillment of taxpayer’s
obligations and the reality of payment to the state budget of the customs
authorities at all levels.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. The accounting book in
the form of data in the import and export accounting system is the
demonstration form of import and export accounting database and is set up under
the standard procedure of import and export accounting system to keep all
generated financial and economic operations according to the economic contents
and in chronological order related to the import and export accounting.
The accounting book in the form of data in the
import and export accounting system records the information on import and
export accounting created, sent, received and stored by the electronic method
of the units. The accounting book in the form of data in the import and export
accounting system may be printed for use as required by the work of import and
export accounting.
The database of import and export accounting
must be recorded and stored in accordance with requirements of the Accounting
Law, Law on Electronic Transaction and Decree No. 128/2004/ND-CP dated 31/5/2004
of the Government detailing and guiding the implementation of some articles of
the Accounting Law in the field of state accounting, documents guiding the
implementation of the Accounting Law and in accordance with the provisions in
this Circular.
Article 55. System of
import and export accounting book
The system of accounting book consists of the
detailed accounting book and general ledger. In which:
1. The detailed accounting
book is used to record the generated accounting operations according to
economic contents of taxes and other revenues for the imported and exported
goods. The data in the detailed accounting book is used for management and
monitoring of details of each content, tax, revenue and record in detail the
nature of transation of tax and other revenues for imported and exported goods.
The customs authorities must keep accounts and
record in the detailed accounting book all accounting documents received,
processed and updated into the import and export accounting database system as
stipulated in this Circular.
2. The general ledger is
used for general recording and aggregation of financial and economic reality of
operations of tax and other revenues for the imported and exporteg goods
generated with each accounting period; aggregation of data of collection and
payment with the state budget of each customs body.
The data recorded in the general ledger must be
equal to the total of data in the detailed accounting book and be aggregated
from the generated operations of the same corresponding value in the detailed
accounting book under the account system.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The import and export
accounting book must be set up in the beginning of annual accouting period; for
newly-established accounting units, the accounting book must be set up from the
date of establishment.
2. The accounting unit must
base itself on the accounting documents to record the accounting book. The
recording of accounting book must be timely, clear and complete based on the
contents of each accounting book. The information and data recorded in the
accounting book must be correct, truthful and consistent with the accounting
documents.
3. The accounting book is
recorded at chronological order of generation of operations. The updating and
recording in the accounting book and import and export accounting database must
base themselves on the prescribed accounting documents; is verified to ensure
the correctness of generated operations. The recording of accounting book for
any information without demonstrated accounting documents. The persons
responsible for updating data into the import and export tax accounting system must
take responsibility for the accuracy of updated information to ensure the
complete, timely, correct, truthful, continuous and systematic recording of all
operations related to the management of tax and other revenues for the imported
and exported goods.
4. The accounting unit must
close the accounting book at the end of monthly and annual accounting period
before making financial report.
5. In addition to the above
cases, the accounting units shall have to set up and close the accounting book
in other cases in accordance with the accounting laws.
Article 57. Correction of
accounting book
1. All of the cases of
error correction in recording the accounting books in the import and export tax
accounting system must be corrected by document with the approval of the head
of unit and chief accountant/person in charge of accounting.
2. The time of correction
or modification of data is the current time upon detection of error and the
contents of correction must be recorded and explained specifically.
For cases of modification of data related to the
accounting book of the previous year’s accounting period, the provisions in
Article 7 of this Circular shall apply.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Minus number writing:
set up the book entry document to rewrite the incorrect number with the minus
(-) number and then the correct number;
b) Additional writing: set
up the additional book entry document and write the deficit difference number
for adequacy.
4. In case of detection
error before submitting the annual accounting report to the competent
authorities, make correction in the accounting book of such year. In this case,
the accounting unit must make the accounting report again to update the
corrected errors before submitting it to the competent authorities. In case of
detection error before submitting the annual accounting report to the competent
authorities, make correction in the accounting book of the year of error
detection.
Article 58. Form and
content of import and export tax accounting book
1. The accounting book is
formulated and set up in the import and export tax accounting system and must
have the following main contents:
a) Date and month of book recording;
b) Number, data and month
of accounting document as a basis for recording;
c) Summary of contents of
generated financial and economic operations;
d) Amount of generated
financial and economic operations recorded in the accounts;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The form of accounting
book developed and printed from the import and export tax accounting system
must specify the name of accounting unit; name of book; date, month and year of
book setup; signature of book maker, chief accountant/person in charge of
accounting and head of accounting unit; number of page (if printed on paper for
storage).
3. The list, form,
explanation of contents and method of recording of import and export tax
accounting book are specified in Annex 03 issued with this Circular.
Section 4. FINANCIAL REPORT,
MANAGEMENT REPORT
Article 59. Financial
report of mport and export tax
1. The financial report of
mport and export tax must be made with the prescribed form, the indicators in
the statement must ensure the consistency and logic relation with each other in
a systematic manner for the purpose of study, analysis and assessment of
reality of collection of taxes and other revenues for the imported and exported
goods. Where the General Department of Customs wish to change the indicators
and information in the statement in accordance with the management requirement,
it must be approved by the Ministry of Finance.
2. The data in the
financial report must be correct, truthful, objective and be the data
aggregated from the import and export tax accounting data after verification,
comparison and closing of accounting book.
3. The financial report
must be made and submitted within a prescribed time limit and sent to each
receiving place.
Article 60. Management
report on mport and export tax
1. The management report is
the detailed report on indicators, information and data as required by the
management operation of taxes and other revenues for the purpose of management
of taxes and other revenues for the imported and exported goods. The General
Director of General Department of Customs provides for the management report in
accordance with the management requirement in each period.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 61. Responsibility
of units in making and submission of financial report and management report on
import and export tax
The Branches of Customs and the equivalent, the
Customs units at departmental level and equivalent must make and submit the
financial report and management report as required by the superior management
unit to the State Treasury where they do transactions for coordinated
verification, comparison and adjustment of accounting data related to the state
budget collection.
The General Department of Customs shall
aggregate the reports sent by the customs units at departmental level to report
the reality of state budget collection related to the import and export tax as
required by the Ministry of Finance; make comparison with the State Treasury
about the data related to the state budget collection of the entire sector.
Any case of adjustment of data in the financial
report must be done from the phase of accounting document setup to accounting
book entry to ensure the truthful recording of all activities related to the
operation of taxes and other revenues for the imported and exported goods of all
units.
Article 62. Time to make
financial report on import and export tax
1. The financial report on
import and export tax is made with the monthly and annual accounting period as
stipulated in this Circular.
2. The management report on
import and export tax is made by date or month or year or by the irregular
requirement of the superior management body.
Article 63. Time limit for
submission of financial report and management report on import and export tax
1. Monthly financial report:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The customs units at departmental level shall
make and submit reports to the General Department of Customs within 14 days
after the end of monthly accounting period.
2. Annual financial report:
The Branches of customs and the equivalent shall
make and submit reports to the Department of Customs within 15 days after the end
of annual finalization adjustment period.
The customs unit at departmental level shall
make and submit the reports to the the General Department of Customs within 20
days after the end of annual finalization adjustment period.
3. Management report:
For the management report or report made by each
case, assigned duties, the units shall submit reports within the time limit
stipulated by the General Director of General Department of Customs.
4. The reports from the
customs units submitted to the General Department of Customs are done in the
form of paper or electronic document stipulated by the General Department of
Customs on the basis of accordance with conditions on information technology
system and regulation on storage of accounting documents.
Article 64. List, form and
explanation of way to make financial report on import and export tax
The list, form and explanation of way to make
financial report on import and export tax are detailed in Annex 04 issued with
this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
IMPLEMENTATION
ORGANIZATION
Article 65. Effect
1. This Circular takes
effect from 01/01/2016, the General Department of Customs shall develop the
information technology application system to implement this Circular. The time
of implementation in the customs units is from 01/01/2017.
During the time to develop the information
technology application system, the implementation of accounting operations of
tax and other revenues for the imported and exported goods shall continue to
apply in accordance with the provisions of Circular No.
212/2014/TT-BTC dated 31/12/2014 of the Minister of Finance guiding the
accounting operations of tax and other revenues for the imported and exported
goods.
2. The Circular No. 212/2014/TT-BTC dated 31/12/2014 of the Minister of Finance
guiding the accounting operations of tax and other revenues for the imported
and exported goods and the guiding documents related to the accounting
operations of tax and other revenues for the imported and exported goods issued
by the Minister of Finance before 01/01/2017 with its contents that are not
consistent with the contents of this Circular shall be invalidated from
01/01/2017.
Article 66. Implementation
organization
1. Director of Accounting
and Auditing
Policy
Department, General Director of General Department of Customs and
Heads of relevant units are responsible for guiding, inspecting and executing
this Circular.
2. Any problem arising
during the implementation of this Circular should be promptly reported to the
Ministry of Finance for study and settlement./.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR THE
MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan