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THE MINISTRY
OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
185/2010/TT-BTC
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Hanoi,
November 15, 2010
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CIRCULAR
PROVIDING GUIDANCE ON AMENDING AND SUPPLEMENTING THE
PUBLIC-SECTOR ADMINISTRATIVE ACCOUNTING REGULATIONS ISSUED UNDER THE DECISION
NO. 19/2006/QD-BTC OF THE MINISTER OF FINANCE DATED MARCH 30, 2006
Pursuant to the Law on Accounting No. 03/2003/QH11
dated June 17, 2003;
Pursuant to the Decree No.128/2004/ND-CP
dated May 31, 2004 of the Government on specifying and providing guidance on
the implementation of a number of articles of the Law on Accounting in the
Government accounting;
Pursuant to Decree No. 118/2008/ND-CP dated
November 27, 2008 of the Government on defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby provides
guidance on amending and supplementing several contents which have not been
included in the public sector accounting regulations as follows:
Article 1. Amending and
supplementing existing contents of the following accounting documents:
1. At the upper left corner of the specimen of
the accounting voucher appended to the Decision No. 19/2006/QD-BTC of the
Minister of Finance dated March 30, 2006, the field Code of the unit using
the state budget is replaced by Code of the unit affiliated with the
State Budget;
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3. “List of procured goods” (Form No. C24- HD)
is supplemented with signature and full name of Officer in charge of
procurement department;
4. “Overtime sheet” (Form No. C01b- HD) is
supplemented with its purpose stating that this document is applied to
departments or sub-departments whose employees work overtime in multiple days
of a month. Where the said form “Overtime sheet” is used for the purpose of
keeping track of days of overtime work, preparation of “Overtime work note”
(Form No. C01c-HD) is not necessary;
5. The column Salary scale, level or
professional rank or title (Column C) is deleted from “Timesheet” (Form No.
C01a- HD) (in the Appendix No. 01.1);
6. In the "Overtime work note” (Form No.
C01c-HD), columns such as Unit price, Total sum and Signed by
(Column 4, 5, C) are deleted; and the field signature and full time of the
Chief Accountant is replaced by Confirmed by the department or division
in charge of employee working overtime” (Signature, full name). Overtime
work note is applied to any unit whose employees work overtime in an irregular
manner. Where the said form “Overtime work note” is used for the purpose of
keeping track of days of overtime work, preparation of “Overtime sheet” (Form
No. C01b-HD) is not necessary. “Overtime work note” is used as the basis for
preparing “Overtime pay sheet” (Form No. C07- HD) (in the Appendix No. 01.2);
7. The field Address, ID card number is
inserted into the existing line to become Full name…..Title…..Address…..ID
card number…..Acting as the representative of.....Contractor…..in the “Lump
sum contract for completed work or product” (Form No. C08- HD) (in the
Appendix No. 01.3);
8. The field Address, ID card number is inserted
into the existing line to become Full name…..Title…..Address…..ID card
number…..Acting as the representative of.....Contractor…..in the “Record of
lump sum contract termination” (Form No. C10- HD) (in the Appendix No. 01.4);
9. The field Unemployment insurance is
inserted into column B, 1, 2, 3, 4 in the “Payroll-related expense or deduction
sheet” (Form No. C11- HD) (in the Appendix No. 01.5);
Article 2. Adding several
new accounting documents:
1. List of salaries or wages and other incomes
paid through personal accounts (Form No. C13- HD) (in the Appendix 01.6);
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3. Schedule of payment requests (Form No. C41-
HD) (in the Appendix No. 01.8).
Article 3. Accounting for
regulatory forms printing, publication, management and utilization activities
1. Accounting principles for regulatory
forms printing, publication, management and utilization activities
- Receipt and dispatch of regulatory forms are
reflected in A/C 152 “Raw input materials” which is used for monitoring in
detail 2 types of regulatory forms such as allocated and sold ones:
+ Allocated regulatory forms referring to any
form allocated for administration and professional operation purposes in a
regulatory unit.
+ Sold regulatory forms referring to any form
that a regulatory unit is allowed to legally print and publish for the purpose
of selling them to eligible entities stipulated by laws and regulations.
- A regulatory unit must fully comply with
regulations on management of receipt and dispatch of regulatory forms.
Receiving and dispatching both allocated and sold regulatory forms must conform
to stipulated procedures and must be documented by receipt or dispatch notes.
- Entering details of both allocated and sold
regulatory forms into accounts must be carried out in both warehouse and
accounting department on a concurrent basis. In the warehouse department,
warehouse keepers must keep books (or cards) to take control of in, out and
balance quantity of specific items or types of allocated and sold regulatory
forms; meanwhile, the accounting department must keep books to record in, out
and balance quantity and value of itemized regulatory forms of same kind. On a
regular (monthly or quarterly) basis, accountants must check with warehouse
keepers if in, out and balance quantity of specific items and types of
regulatory forms is correct, and in case of any variation, inform the chief
accountant and head of such unit on a timely manner to promptly identify
reasons and find proper solutions.
- Entering in, out and balance quantity of
regulatory forms into accounts must be based on actual prices applied in
specific circumstances. The actual price of a regulatory form received by the
unit granted permission for printing thereof is the actual rental price of
printing service specified on a contract for leasing of printing service
between such unit and the printing company. The actual price of a self-printed
regulatory form is total cost that such unit has spent on printing and binding
these forms.
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+ Costs relating to allocated regulatory forms
received are charged for Debit A/C 661 (66121);
+ Costs relating to sold regulatory forms
dispatched are charged for Debit A/C 631 “Operating expenses";
- Costs, whenever incurred from publication of
sold regulatory forms, are charged for Debit A/C 631 “Operating expenses";
- Revenues generated from sale of regulatory
forms are entered into A/C 531 “Operating revenues";
- At the end of a given accounting period,
accountants must carry forward all publication costs relating to regulatory
form sale activities that arise within this period to A/C 531 to determine
results of publication of sold regulatory forms;
- At the end of a given accounting period,
accountants must measure difference between income and expense account for
publication of sold regulatory forms which is brought forward to A/C 421
“Outstanding difference in income and expense”.
2. Accounting method for certain key
economic activities
Accounting method for certain key economic
activities relating to allocated regulatory forms
- Any cost incurred from leasing of regulatory
form design services shall be entered into accounts as follows:
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Credit A/C 111, 112, 331…
If payments for costs incurred from regulatory
form design services are derived from estimated operating expenses, they are
simultaneously entered into A/C 008 “Estimated operating expense”.
- Receiving regulatory forms of any kind which
are transferred by printing companies as agreed upon in a contract for leasing
of printing services between a regulatory unit and printing company shall be
entered into accounts as follows:
Debit A/C 152 – Raw input materials (Details of
allocated regulatory forms)
Credit A/C 111, 112, 331, 461…
If payment to a printing company is derived from
estimated operating expenses, they are simultaneously entered into A/C 008
“Estimated operating expense”.
- Any transportation and handling cost incurred
shall be entered into accounts as follows:
Debit A/C 661 – Operating expenses
Credit A/C 111, 112, 331…
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Debit A/C 661 – Operating expense (66121)
Credit A/C 152 – Raw input materials (Details of
allocated regulatory forms).
- Delivering regulatory forms to a regulatory
unit’s personnel for the purpose of distributing them to external individual
and organizational entities shall be posted into accounts as follows:
Debit A/C 312 - Advances
Credit A/C 152 – Raw input materials (Details of
allocated regulatory forms).
- Upon receipt of final account statements on
the number of regulatory forms dispensed to external individual and
organizational entities from receivers of these forms, results of these
statements shall be entered into accounts as follows:
Debit A/C 661 – Operating expenses (66121)
Crebit A/C 312 – Advances.
- At year-end, value of in-stock regulatory
forms shall be posted into this year’s operating expenses as follows:
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Credit A/C 337 – Expenditure already accounted
for as carryforward to the next year (3371).
- In the following year, dispatching regulatory
forms for administration and professional operation purposes in a regulatory
unit (if they are still usable) shall be recorded into accounts as follows:
Debit A/C 337 – Expenditure already accounted
for as carryforward to the next year (3371)
Credit A/C 152 – Raw input materials (Details of
allocated regulatory forms).
2.2. Accounting method for certain key
economic activities relating to sold regulatory forms
- Any cost incurred from leasing of regulatory
form design services shall be entered into accounts as follows:
Debit A/C 631 - Manufacturing and trading
expenses
Credit A/C 111, 112, 331…
- Receiving regulatory forms of any kind which
are transferred by printing companies as agreed upon in a contract for leasing
of printing services between a regulatory unit and printing company shall be
entered into accounts as follows:
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Credit A/C 111, 112
- Costs incurred from publication of sold
regulatory forms shall be entered into accounts as follows:
Debit A/C 631 - Manufacturing and trading
expenses
Credit A/C 111, 112, 331…
- Delivering regulatory forms to a regulatory
unit’s personnel for the purpose of distributing them to external individual
and organizational entities shall be posted into accounts as follows:
Debit A/C 312 - Advances
Credit A/C 152 – Raw input materials (Details of
sold regulatory forms)
- Upon receipt of final account statements on
the number of regulatory forms dispensed to external individual and
organizational entities from receivers of these forms, results of these
statements shall be entered into accounts as follows:
Debit A/C 531 - Manufacturing and trading income
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- Costs recorded as decreases in costs of
publication of sold regulatory forms (if any) shall be entered into accounts as
follows:
Debit A/C 111, 112, 152…
Credit A/C 631 - Manufacturing and trading
expenses.
- Income generated from selling regulatory forms
to external individual and organizational entities shall be entered into
accounts as follows:
Debit A/C 111, 112 (where cash is immediately
collected)
Debit A/C 311 - Receivables (3111) (where cash
has not been collected yet)
Credit A/C 531 - Manufacturing and trading
income
Credit A/C 333 – Payables to the Government
(33311)
(where the regulatory unit pays VAT tax
according to the credit-invoice method)
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Debit A/C 531 - Manufacturing and trading income
Credit A/C 631 - Manufacturing and trading
expenses.
- Stipulated VAT tax payable imposed on
publication of regulatory forms (if the regulatory unit pays VAT tax according
to the subtraction method) shall be recorded into accounts as follows:
Debit A/C 531 - Manufacturing and trading income
Credit A/C 333 - Payables to the Government.
- At the end of an accounting period, carrying
forward difference between income and expense accounts in publication of sold
regulatory forms shall be entered into accounts as follows:
+ In case of difference where income account is
greater than expense account, such difference is recorded into accounts as
follows:
Debit A/C 531 - Manufacturing and trading income
Credit A/C 421 – Outstanding difference between
income and expense (4212)
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Debit A/C 421 – Outstanding difference between
income and expense (4212)
Credit A/C 531 - Manufacturing and trading
income
- The amount of tax payable on corporate income
of the regulatory unit generated from publication of sold regulatory forms
shall be recorded into accounts as follows:
Debit A/C 421 – Outstanding difference between
income and expense (4212)
Credit A/C 333 – Payables to the State Budget (3334)
- Distributing difference where income account
is greater than expense in respect of publication of sold regulatory forms in
accordance with regulations of the financial system shall be entered into
accounts as follows:
Debit A/C 421 – Outstanding difference between
income and expense
Credit relevant A/Cs.
Article 4. Accounting for
fixed assets
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1. Tangible fixed assets referred to in
A/C 211 “Tangible fixed assets”
- The historical cost of fixed assets created
from purchase activities represents the actual purchase price (the price
specified on invoice minus (-) trade discounts or price reductions (if any)
plus (+) costs incurred from transportation, handling, repair, renovation,
improvement, installation and testing activities minus (-) products or scrap
materials recovered from the testing stage plus (+) taxes, fees or charges (if
any) that a regulatory unit must pay as of the date on which these fixed assets
are put into operation;
- The historical cost of fixed assets created
from investment and construction activities represents value thereof entered
into accounts approved by competent authorities in accordance with regulations
on current investment and construction management;
- The historical cost of fixed assets sent from
other entities represents value of these assets stated in the record of asset
transfer plus (+) costs incurred from transportation, handling, repair,
renovation, improvement, installation and testing activities from which
products or scrap materials recovered from the testing stage have been
subtracted, and then plus (+) taxes, fees or charges (if any) that a regulatory
unit must pay as of the date on which these fixed assets are put into
operation;
- The historical cost of fixed assets received
as gifts or donations represents value of these assets used by financial
institutions as the basis for keeping financial accounts or subjected to
revaluation by organizations competent to value state-owned assets and approved
by financial institutions at the same level plus (+) costs incurred from
transportation, handling, repair, renovation, improvement, installation and
testing activities from which products or scrap materials recovered from the
testing stage have been subtracted, and then plus (+) taxes, fees or charges
(if any) that a regulatory unit must pay as of the date on which these fixed
assets are put into operation;
- The historical cost of special assets is based
on the assumed price for bookkeeping purposes. The assumed price is designated
by sector-specific regulatory Ministries and Ministry-level agencies.
2. Intangible fixed assets referred to in
A/C 213 “Intangible fixed assets”
- Value of land use rights:
With respect to assigned land for which land use
levy is paid, land acquired from disposition of legal land use rights, and/or rented
land for which land rental has been paid for the entire rental period, value of
land use right shall be calculated, respectively, as the monetary amount
payable on that assigned land, sum paid for such disposition, and/or one-off
rental payment for such rented land, plus (+) taxes, fees and/or charges (if
any).
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- Value of patents is defined as costs paid by a
regulatory unit for research and experimental production projects on which the
Government has granted patents, or costs incurred by such unit’s repurchase of
copyrights on patents from domestic and international researchers.
- Value of authors’ rights, industrial designs
and/or utility solutions is defined as total sum paid as royalties to authors
and for the Government’s granting of an author's exclusive rights to release
and sell their work.
- Value of computer software is defined as total
sum paid for hiring of programmers or purchase of computer software for the
purpose of implementing a regulatory unit’s programs (applicable to those that
need computers for recording and administrative purposes).
With respect to value of gifted or donated
computer software, the historical cost is defined as value of assets calculated
by financial institutions as the basis for keeping financial accounts or value
thereof subjected to revaluation by organizations competent to value
state-owned assets and approval by same-level financial institutions.
Article 5. Accounting for
remittances to the Government
Account 333 – Payables to the Government is
supplemented with one following class-2 account:
- A/C 3335 – Personal income tax: Mirroring
personal income tax withheld from taxpayers' income.
Moving contents reflected in “personal income
tax” from the account 3337 – Other taxes to the account 3335 – Personal income
tax. Method for keeping record of personal income tax in the account 3335 is
similar to that in the account 3337.
Supplementing rules of accounting for
personal income tax as follows:
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- Income payers must keep track of details of
taxable income of their public officials, servants and other employees,
including salaries, wages, bonuses and other earnings, referred to in
applicable regulations, as the basis for calculation of the amount of personal
income tax payable.
Article 6. Accounting for
payables to public servants and employees
Adding contents of payables to employees other
than public officials, servants and employees of the regulatory unit to the
account 334 ‘Payables to public servants and employees”.
Account 334 is constituted by 2 class-2 accounts
as follows:
- A/C 3341 – Payables to public servants and
employees: Reflecting payables and status of settlement of payables to public
officials, servants and employees of the regulatory unit on salaries and/or
payroll-related bonuses, social insurance contributions and other payables
included in their income;
A/C 3341 reflects payables to public officials,
servants and employees who are those listed as eligible social insurance
participants in accordance with applicable regulations enshrined in the laws on
social security.
- A/C 3348 – Payables to other employees:
Reflecting payables and status of settlement of payables to employees other
than the said public officials, servants and employees of the regulatory unit
on wages and/or wage-related bonuses (if any) and other payables included in
their income;
A/C 3348 reflects payables to other employees
who are those not listed as eligible social insurance participants in
accordance with applicable regulations enshrined in the laws on social
security.
Article 7. Accounting for
financing for projects
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- A/C 4621- Financing derived from the State
Budget: Reflecting the funding source for projects derived from the State
Budget appropriations.
This account is constituted by 2 following
class-3 accounts:
+ A/C 46211- Financing for project management:
Reflecting the funding source for project management activities derived from
the State Budget appropriations;
+ A/C 46212- Financing for project execution:
Reflecting the funding source for project execution activities derived from the
State Budget appropriations.
- A/C 4622- Financing derived from grants and/or
aids: Reflecting the funding source for projects derived from grants and/or
aids.
This account is constituted by 2 following
class-3 accounts:
+ A/C 46221- Financing for project management:
Reflecting the funding source for project management activities derived from
grants and/or aids;
+ A/C 46222- Financing for project execution:
Reflecting the funding source for project execution activities derived from
grants and/or aids.
- A/C 4628- Other financial sources: Reflecting funding
sources for projects other than financing derived from the State Budget
appropriations or grants and/or aids.
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+ A/C 46281- Financing for project management:
Reflecting other funding source for project management activities;
+ A/C 46282- Financing for project execution:
Reflecting other funding source for project execution activities.
Article 8. Accounting for
expenditure on projects
In A/C 662 – Expenditure on projects, class-2
accounts shall be reclassified as follows:
- A/C 6621- Expenditure derived from the State
Budget appropriations: Reflecting expenditure on projects derived from the
State Budget appropriations.
This account is constituted by 2 following
class-3 accounts:
+ A/C 66211- Expenditure on project management:
Reflecting expenses for project management activities derived from the State
Budget appropriations;
+ A/C 66212- Expenditure on project execution:
Reflecting expenses for project execution activities derived from the State
Budget appropriations.
- A/C 6622- Expenditure derived from grants
and/or aids: Reflecting expenses for projects derived from grants and/or aids.
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+ A/C 66221- Expenditure on project management:
Reflecting expenses for project management activities derived from grants
and/pr aids;
+ A/C 66222- Expenditure on project execution:
Reflecting expenses for project execution activities derived from grants and/or
aids.
- A/C 6628- Expenditure derived from other
financial sources: Reflecting expenses for projects derived from other funding
sources other than either the State Budget appropriations or grants and/or
aids.
This account is constituted by 2 following
class-3 accounts:
+ A/C 66281- Expenditure on project management:
Reflecting expenses for project management activities derived from other
financial sources;
+ A/C 66282- Expenditure on project execution:
Reflecting expenses for project execution activities derived from other
financial sources.
Article 9. Unemployment
insurance accounting
Account 332 – Payroll-related payables is
supplemented with one following class-2 account:
A/C 3324- Unemployment insurance: Reflecting
employer’s setting aside of a certain amount of money as contributions paid for
unemployment insurance policies of public officials, servants and employees in
accordance with unemployment insurance laws. A regulatory unit shall be obliged
to maintain a detailed accounting book to keep track of and separately account
for such unemployment insurance.
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Debit side: The amount of unemployment
insurance contribution which has been remitted to unemployment insurance fund
authority;
Credit side:
- Setting aside a certain amount of money to pay
for unemployment insurance contributions from expenses of a regulatory unit;
- Setting aside a certain amount of money
withheld from salaries of public officials, servants and employees to pay for
unemployment insurance contributions;
Credit balance: The amount of
unemployment insurance contribution which has been set aside but has yet to be
remitted to unemployment insurance fund authority.
2. Accounting method for certain key
economic activities
- On a periodic basis, setting aside of a
certain amount of money to pay for unemployment insurance contributions from
expenses of a regulatory unit shall be entered into accounts as follows:
Debit A/C 661, 662, 631, 635, 241
Credit A/C
332 – Payroll-related payables (3324).
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Debit A/C 334- Payables to public servants and
employees
Credit A/C 332 – Payroll-related payables
(3324).
- Remitting the amount of unemployment insurance
contributions to unemployment insurance fund authority shall be recorded into
accounts as follows:
Debit A/C 332 – Payroll-related payables (3324)
Credit A/C 111, 112, 461, 462, 465.
If unemployment insurance contributions are
derived from appropriations for expenditure on operations, programs and/or
projects, this activity must be entered into accounts as follows: Credit A/C
008 "Appropriations for operating expenditure” or Credit A/C 009
“Appropriations for expenditure on programs and/or projects” (Off-balance sheet
accounts).
Article 10. Accounting for
overheads:
Supplementing the account 642 “Overheads”:
Reflecting costs incurred from general administrative activities
relating to public-sector service administration, production, business and
other operations.
1. Bookkeeping disciplines:
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- The account 642 must be kept in detail
according to specific contents of expenses to meet managerial demands of the
regulatory unit;
- At the end of an accounting period,
accountants must calculate, carry forward and post overheads to relevant
general expense accounts (such as A/C 631, A/C 635, A/C 661, etc.) in
appropriate forms;
- A/C 642 shall not be kept in case overheads
incurred are rationally charged for specific users thereof and directly posted
to expense-incurring entries.
2. Structure and contents of the account
642- Overheads
Debit side: Overheads incurred within an
accounting period.
Credit side:
- Entering decreases in overheads;
- Carrying forward and posting overheads to
Debit side including related A/Cs such as A/C 631, 635, 661, 662, 241.
The account 642 does not have the closing
balance.
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- Overheads incurred which are not classified
into specific users thereof shall be entered into accounts as follows:
Debit 642- Overheads
Credit relevant A/Cs.
- At the end of an accounting period,
based on the table of distribution of overheads, accountants must calculate,
carry forward and post overheads to relevant general expense accounts (such as
A/C 631, A/C 635, A/C 661, etc.) in appropriate forms as follows:
Debit A/C 631 - Manufacturing and trading
expenses
Debit A/C 635- Expenditure based on the
Government commissioning
Debit A/C 661 – Operating expenditure
Debit A/C 662 – Project expenditure
Debit A/C 241- In-progress capital construction
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Article 11. Accounting for
difference between recurring income and expense
Deleting A/C 4211 "Difference between
recurring income and expenses" and deleting section 2 of the
accounting method for certain key economic activities referred to in A/C 421
“Outstanding difference between income and expense"
Changing the name and contents of the
Account 004 “Authorized lump-sum administrative expense" as
follows:
The account 004 “Difference between recurring
income and expense”: Reflecting the differential amount between income gained
and expense incurred from regular operations carried out by public
administrative and public service units, and treatment of such difference.
1. Bookkeeping disciplines:
- Only entering into the Account 004 “Difference
between recurring income and expense” the difference between income gained and
expense incurred from regular operations due to the regulatory unit’s increase
in income and limit on expenses with respect to the budget in which lump-sum
administrative expenditure is authorized, or public administrative and public service
units are accorded financial autonomy in accordance with financial regulations;
- Determination and utilization of difference
between recurring income and expense must comply with applicable financial
regulations.
The account 004 “Difference between recurring
income and expense” accepts detailed entries in the previous and current year.
2. Structure and contents of the account
004- Difference between recurring income and expense
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- Difference in which income is greater than
expense with respect to regular operations due to increases in income and limit
on expenses, temporarily determined by the regulatory unit within a given year
(monthly or quarterly basis as referred to in financial regulations);
- Difference in which income is greater than
expense with respect to regular operations according to the final accounts
approved by competent authorities, greater than that temporarily determined by
the regulatory unit within a given year;
- Difference in which income is greater than
expense with respect to regular operations according to the final accounts
approved by competent authorities, less than that temporarily determined within
a given year (recording the negative number).
Credit side:
- Setting aside of a certain amount of money
from funds or paying extra income according to financial regulations (the
amount of money temporarily set aside within a given year and after the final
accounts approved according to financial regulations).
Debit balance:
Reflecting difference where income gained from
regular operations is greater than expenses incurred from these operations,
which has not been used and is recorded as the closing balance.
3. Accounting method for certain key
economic activities
- Within a given accounting year, based on the
amount of income increases and expense limits with respect to the budget in
which lump-sum administrative expenditure is authorized, or financial autonomy
is accorded under financial regulations, accountants shall temporarily
determine difference in which income gained from regular operations is greater
than expenses incurred from these operations and enter it into accounts as
follows:
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- Within a given accounting year, the regulatory
unit’s temporary setting side of a certain amount of money from funds and
payment of extra income by using difference where income gained from regular
operations is greater than expenses incurred from these operations shall be
entered into accounts as follows:
Debit A/C 661 – Operating expenditure
Credit A/C 431- Funds.
Credit A/C 334- Payables to public servants and
employees
In addition, Credit A/C 004 “Deference between
recurring income and expense”.
- In case the regulatory unit’s final accounts are
approved by competent authorities:
+ If difference in which income is greater than
expense with respect to regular operations according to the final accounts
approved by competent authorities is greater than that temporarily determined
by the regulatory unit within a given year, such difference shall be entered
into accounts as follows:
Debit A/C 004 “Deference between recurring
income and expense” (The increased portion as against the amount temporarily
determined by the regulatory unit within a given accounting year).
The regulatory unit shall be entitled to set
aside a certain amount of money from funds and pay extra income (The increased
portion as against the amount temporarily set aside by that regulatory unit)
and enter such extra income into accounts as follows:
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Credit A/C 431- Funds.
Credit A/C 334- Payables to public servants and
employees.
In addition, Credit A/C 004 “Deference between
recurring income and expense”.
+ If difference in which income is greater than
expense with respect to regular operations according to the final accounts
approved by competent authorities is less than that temporarily determined by
the regulatory unit within a given accounting year, such difference shall be
entered into accounts as follows:
Debit A/C 004 “Deference between recurring
income and expense” (recording the negative number) (The decreased portion as
against the amount temporarily determined by the regulatory unit within a given
accounting year).
Article 12. Amending and
supplementing the accounting method for certain key economic activities:
1. Accounting for payment of salaries and
other income paid through personal accounts
1.1. Accounting disciplines for payment of
salaries and other income paid through personal accounts
- Payments given to public officials, servants
and other employees via personal accounts, including salaries, wages, extra
income and other payables like lunch expenses, allowances, bonuses, uniform
costs and overtime pays, etc., must be sums from which social, unemployment and
health insurance contributions, and advances that have not been used up,
personal income tax that must be withheld and other amounts that must be
withheld from salary payables (if any), must be subtracted.
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- When paying salaries and other earnings to
public officials, servants and other employees in the regulatory unit through
personal accounts, this unit must prepare accounting documents relating to
salaries and other payables such as Salary payment statement (Form C02a- HD),
Extra payment statement (Form C02b- HD), Bonus payment statement (Form C04-
HD), Overtime pay statement (Form C07- HD). These accounting documents, once
being used as the basis for calculation of salaries and other income payables
to public officials, servants and other employees through their personal
accounts, do not need the column “Signed by”. On a monthly basis, after
consulting Salary payment and other earnings payment statements, accountants
shall calculate salaries and other income payable to public officials, servants
and other employees, and compile the list of salaries and earnings paid via
personal accounts” (Form C13- HD) to request State Treasuries and banks to
deposit money in these personal accounts.
- On a monthly basis, the regulatory unit must
disseminate the said Salary payment statement, Extra payment statement, Bonus
payment statement, Overtime pay statement to be widely known by all
departments, divisions, groups, and public officials, servants and other
employees in the regulatory unit (form of dissemination at the regulatory
unit’s discretion).
1.2. Accounting method for certain key
economic activities
- Remitting part of appropriations for operating
and project expenditure in the State treasury to banking deposit accounts as
payments for salaries and other income of public officials, servants and other
employees via personal accounts shall be entered into accounts as follows:
Debit A/C 112 – Bank or State Treasury deposits
(details of bank deposits)
Credit A/C 461, 462, 465.
In addition, Credit A/C 008 “Appropriations for
operating expenditure” or A/C 009 “Appropriations for expenditure on programs and/or
projects”
- Remitting part of money in deposit accounts
opened at the State Treasury to deposit accounts opened at banks as payments
for salaries and other income of public officials, servants and other employees
via personal accounts shall be entered into accounts as follows:
Debit A/C 112 – Bank or State Treasury deposits
(details of bank deposits)
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- Upon receipt of the service-providing Bank’s
confirmation of the amount of salaries and other income deposited in personal
accounts of specific public officials, servants and other employees,
accountants shall enter such amount into accounts as follows:
Debit A/C 334- Payables to public servants and
employees
Credit A/C 112 – Bank or State Treasury deposits
(details of bank deposits).
2. Accounting for tangible fixed assets
bought in bulk by higher-level units which are assigned to lower-level units
2.1. Accounting disciplines for in-bulk
buying of tangible fixed assets
- Centralized purchase of tangible fixed assets
by higher-level units must be carried out in accordance with applicable laws
and regulations on procedures for arrangement for implementation, inspection,
oversight and handling of violations relating to in-bulk buying of tangible
fixed assets;
- Higher-level units must carry out procurement
of fixed assets financed by the state budget in accordance with applicable
regulations and assume responsibility for settlement and payment of expenses
for centralized purchases of assets on the basis of appropriations given within
an accounting year and actual completion of these purchases, allocations and
transfers of tangible fixed assets to lower-level units, or otherwise
higher-level units shall carry out this procurement and then authorize
lower-level units to purchase, manage and use tangible fixed assets on the
basis of appropriations given within an accounting year;
- Lower-level units must take into consideration
procurement results of higher-level units when being authorized to purchase
fixed assets; meanwhile, lower-level units must pay and settle expenses for
purchase, management and utilization of tangible fixed assets in accordance
with applicable laws and regulations.
2.2. Accounting method for certain key economic
activities
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a. Accounting activities of higher-level units that
organize procurement of tangible fixed assets in the form of centralized
purchase or in-bulk buying
- Withdrawing part of appropriations for
operating expenditure as advances paid to sellers as agreed upon in economic
contracts for procurement of assets between the unit and supplier shall be
entered into accounts as follows:
Debit A/C 331 – Payables (3311)
Credit A/C 112, 461…
In addition, Credit A/C 008 “Appropriations for
operating expenditure”
- Upon completion of this procurement, based on
the record of acceptance test of tangible fixed assets purchased which is
signed by both the unit and supplier, invoices and relevant documents,
accountants must enter value of purchased fixed assets as follows:
Debit A/C 241- In-progress capital construction
(2411- Purchase of fixed assets)
Credit A/C 331 – Payables (3311)
- If costs relating to procurement of tangible
fixed assets, such as consultancy, assistance, etc. costs, accountants must
record them into accounts as follows:
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Credit A/C 111, 112
- Based on amounts which will be and have been
paid, accountant shall determine the outstanding amounts that must be paid to
suppliers of tangible fixed assets purchased and enter them into accounts as
follows:
Debit A/C 331 – Payables (3311)
Credit A/C 112, 461…
In case of withdrawing part of appropriations
for operating expenditure as payments to suppliers, accountants must also enter
such part into Credit A/C 008 “Operating expenditure”.
- Upon handover of tangible fixed assets bought
in the form of centralized purchase to lower-level units for their management
and utilization, based on the decision on handover of assets, record of
handover of assets and other relevant documents, accountants must keep track of
such activities as follows:
Debit A/C 342- Internal payments (Details
provided by specific lower-level units)
Credit A/C 241- In-progress capital construction
(2411- Purchase of fixed assets)
- Upon receipt of lower-level unit’s report on
full receipt of tangible fixed assets and relevant documents relating to
tangible fixed assets handed over from higher-level units, accountants must
record such activities into accounts as follows:
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Credit A/C 342- Internal payments (Details
provided by specific lower-level units)
- During the process of centralized purchase,
higher-level units organize procurement in accordance with laws:
+ In case of revenues generated from sale of bidding
documents and fees, accountants must record them into accounts as follows:
Debit A/C 111, 112
Credit A/C 511 – Receivables (5118)
+ In case of costs incurred from bidding and bid
evaluation activities, accountant must record them into accounts as follows:
Debit A/C 511 – Receivables (5118)
Credit A/C 111, 112…
+ In case of carrying forward difference where
income is greater than expense with respect to bidding and bid evaluation
activities, accountants must record such difference into accounts as follows:
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Credit A/C 421 – Outstanding difference between
income and expense (4218)
+ Upon receipt of the decision on treatment of
difference where income is greater than expense, accountants must record such
difference into accounts as follows:
Debit A/C 421 – Outstanding difference between
income and expense (4218)
Credit relevant A/Cs.
b. Accounting activities of lower-level units
that are authorized to manage and utilize tangible fixed assets purchased in
the form of centralized purchase or in-bulk buying from higher-level units
- Upon receipt of tangible fixed assets assigned
by higher-level units, based on the record of handover and receipt of assets
attached to documents relating to tangible fixed assets, if these tangible
fixed assets are immediately put into operation, accountants must record such
activities into accounts as follows:
Debit A/C 211- Tangible fixed assets (The
historical cost is the price at which these fixed assets are transferred and
received from higher-level units)
Credit A/C 466- Funding source for formation of
fixed assets.
- In case of tangible fixed assets that must be
installed, tested and for which registration fees must be paid and other costs
incurred from such installation and testing, accountants must record them into
accounts as follows:
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Credit A/C 111, 112, 461.
In case of withdrawing part of appropriations
for operating expenditure, accountants must also enter such part into Credit
A/C 008 “Operating expenditure”.
- Upon completion of installation and testing,
and handover of these assets for operation, accountants must reflect such
activities into accounts as follows:
Debit A/C 211- Tangible fixed assets (The historical
cost is the price at which these fixed assets are transferred and received from
higher-level units, plus (+) installation and testing costs)
Credit A/C 241- In-progress capital construction
(2411- Purchase of fixed assets) (including installation, testing, etc. costs)
Credit A/C 466- Funding source for formation of
tangible fixed assets (at the price at which these fixed assets are transferred
and received from higher-level units).
In addition,
Debit A/C 661 – Operating expenditure
Credit A/C 466- Funding source for formation of
fixed assets (including installation, testing, etc. costs)
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a. Accounting activities of higher-level
units that organize bidding for procurement of tangible fixed assets in the
form of centralized purchase or in-bulk buying
- Higher-level units shall organize bidding and
award the contract in accordance with laws:
+ In case of revenues generated from sale of
bidding documents and fees, accountants must record them into accounts as
follows:
Debit A/C 111, 112
Credit A/C 511 – Receivables (5118)
+ In case of costs incurred from bidding and bid
evaluation activities, accountant must record them into accounts as follows:
Debit A/C 511 – Receivables (5118)
Credit A/C 111, 112…
+ In case of carrying forward difference where
income is greater than expense with respect to bidding and bid evaluation
activities, accountants must record such difference into accounts as follows:
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Credit A/C 421 – Outstanding difference between
income and expense (4218)
+ Upon receipt of the decision on treatment of
difference where income is greater than expense, accountants must record such
difference into accounts as follows:
Debit A/C 421 – Outstanding difference between
income and expense (4218)
Credit relevant A/Cs.
a. Accounting activities of lower-level units
that purchase, manage and utilize tangible fixed assets)
- Based on documents relating to purchase of
fixed assets that are immediately brought into operation, including fixed asset
purchase invoices and other payment documents, accountants shall determine the
historical cost of these assets and prepare the record of handover and receipt
of fixed assets as well as enter them into accounts as follows:
Debit A/C 211- Tangible fixed assets
Credit A/C 111, 112, 461.
In case of withdrawing part of appropriations
for operating expenditure, accountants must also enter such part into Credit
A/C 008 “Operating expenditure”.
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Debit A/C 661 – Operating expenditure
Credit A/C 466- Funding source for formation of
fixed assets
- When fixed assets purchased must be installed
or tested, accountants must record such activities into accounts as follows:
Debit A/C 241- In-progress capital construction
(2411- Purchase of fixed assets)
Credit A/C 111, 112, 461.
In case of withdrawing part of appropriations
for operating expenditure, accountants must also enter such part into Credit
A/C 008 “Operating expenditure”.
Upon completion of installation and handover of
these assets to be put into operation, accountants must reflect such activities
into accounts as follows:
Debit A/C 211- Tangible fixed assets
Credit A/C 241- In-progress capital construction
(2411- Purchase of fixed assets)
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Debit A/C 661 – Operating expenditure
Credit A/C 466- Funding source for formation of
fixed assets
3. Accounting for products or goods for
internal consumption
With respect to products or goods for internal
consumption which are those produced or supplied for consumption by the
regulatory unit itself, except for those used for further production and
business processes, determination of VAT tax amounts which are deducted and
must be paid, and declaration of VAT tax and corporate income tax shall be
carried out in accordance with laws on taxes.
- If products or goods which are taxed with VAT
tax calculated according to the credit-invoice method are used for internal
consumption or further production and trading of goods and services subject to
VAT tax calculated according to the credit-invoice method, upon dispatching of
these goods and products for internal consumption, accountants must record them
into accounts as follows:
Debit A/C 631 – Expenditure on production and
business operations (expenses for manufacturing of products or cost price of goods)
Credit A/C 531 – Revenues generated from
production and business operations (reflecting revenue gained from internal
sale of goods at the cost of manufacturing of products or cost price of goods).
In addition, the cost price of goods sold is
carried forward into accounts as follows:
Debit A/C 531 – Revenue generated from
production and business activities
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In addition, accountants must declare VAT tax on
products and goods for internal consumption which is deducted and enter such
tax into accounts as follows:
Debit A/C 311 – Receivables (3113)
Credit A/C 333 – Payables to the Government
(33311).
- If products or goods which are taxed with VAT
tax calculated according to the credit-invoice method are used for internal consumption
or further production and trading of goods and services not subjected to VAT
tax calculated or subjected to VAT tax calculated according to the subtraction
method, upon dispatching of these goods and products for internal consumption,
accountants must record them into accounts as follows:
Debit A/C 631 – Expenditure on production and
business operations (expenses for manufacturing of products or cost price of
goods, plus (+) output VAT tax)
Credit A/C 531 – Income gained from
manufacturing and business operations (reflecting revenue generated from
internal sale of goods at the cost of manufacturing of products or the cost
price of goods).
Credit A/C 3331- VAT tax payable.
In addition, the cost price of goods sold is
carried forward into accounts as follows:
Debit A/C 531 – Income gained from manufacturing
and business operations
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Article 13. Amending the
third part – Accounting records
1. In Logbook of budget estimates (Form S41-H),
Logbook of usage of expenditure (Form S42- H), General book of expenditures
(Form S43- H), Detailed logbook of operating expenditure (Form S61- H),
Detailed logbook of project expenditure (Form S62- H), General logbook of final
accounts of budget and other funding sources of a regulatory unit (Form S04-
CT-H), the fields (columns) Type or Item shall be replaced by “Code of economic
sector”; the fields (columns) Group, Subgroup, Division or Subdivision shall be
replaced by “Code of economic activity” (in particular, in the part I- Logbook
of budget estimates, the field “Group" may not be left blank).
2. Supplementing “Logbook of overheads (Form
S73- H) (in the Appendix 02.1).
Article 14. Amending the
forth section- System of financial statements.
1. In the top left corner of templates of financial
statements, Code of the unit using the state budget is replaced by "Code
of the unit affiliated with the state budget”;
2. In the "General report on expenditure
and final accounts of used expenses” (Form B02- H) (Form B02/CT-H) and
auxiliary templates of “Detailed report on operating expenditure” (Form
F02-1H); “Detailed report on project expenditure” (Form F02-2H); “Comparison
chart of budget estimates at the state treasury” (Form F02-3aH) and “Comparison
chart of advances and payment of advances on the budget expenditure at the
state treasury” (Form F02-3bH); “General report on final accounts of budget
expenditure and other sources in a regulatory unit" (Form B04/CT-H), the
fields (columns) Type, Item shall be replaced by “Code of economic sector”, and
the field (column) Group, Subgroup, Division, Subdivision shall be replaced by
“Code of economic activity”.
- Amending the auxiliary chart F02- 3aH
“Comparison chart of budget estimates at the state treasury” (in the
Appendix 03.1);
- Supplementing the auxiliary chart F02- 3cH
“Comparison chart of balances of deposit accounts” (in the Appendix 03.2).
3. Amending and supplementing “Notes on
financial statements” (Form B06- H) as follows:
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- In Part IV “Status of remittance of budget
receipts to the state budget and higher-level units”: Adding column 1 (after
column B- Indicator) "Previous year’s amounts payable carried forward”;
replacing Column 1 “Amounts payable" by Column 2 “This year’s amounts
payable”; replacing Column 2 “Amounts which have been paid in” by Column 3
“Amounts which have been paid in this year”; replacing Column 3 “Remaining
amounts that must be paid in” by Column 4 “Remaining amounts that must be paid in
this year” (in the auxiliary chart 03.3).
Article 15. This Circular shall take effect after 45 days from the
signature date. Other accounting parts related to but not subject to
guidance in this Circular shall be carried out by public administrative and public
service units in the same manner as in the public-sector administrative
accounting regulations issued together with the Decision No. 19/2006/QD-BTC of
the Minister of Finance dated March 30, 2006.
Article 16. Public administrative and public service units adopting the
particular accounting system under particular Circular issued by the Ministry
of Finance, particular Decision or Approval Instrument, must refer to this
Circular to provide proper guidelines and perform suitable amendments.
Article 17. Ministries, sectoral authorities, People’s Committees,
Departments of Finance, State Treasuries of centrally-affiliated cities and
provinces shall be responsible for providing guidance to regulatory units to
implement this Circular. In the course of implementation of this
Circular, if there is any difficulty that may arise, timely feedbacks must be
punctually submitted to the Ministry of Finance for further consideration and
possible solutions./.
PP. THE
MINISTER
DEPUTY MINISTER
Tran Xuan Ha
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