Directive No. 03/2000/CT-BTC On Promoting the Implementation of Accounting Systems for Non-State-Owned Industrial, Commercial, and Service Households

DIRECTIVE

Regarding the promotion of the implementation of accounting systems applicable to non-state-owned commercial and service production households

business in commerce, industry, and services outside state ownership

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In recent years, to strengthen the supervision of the business activities of commercial and service production households outside state ownership, to prevent tax evasion, and to combat fraudulent trade, local tax authorities under the guidance of provincial People's Committees have cooperated with relevant departments to actively implement accounting systems for these production households, achieving certain results: across the country, hundreds of thousands of households have opened accounting books, issued invoices, and recorded documents according to regulations; they have declared and paid taxes based on their accounting books and invoices, contributing to reducing tax losses and ensuring fairness in tax obligations among production households.

In 1999, implementing new Tax Laws, recognizing the importance of accounting, invoice, and document systems in successfully implementing the new Tax Laws and ensuring equality among economic sectors and production households, local tax authorities focused on more strongly promoting the implementation of accounting, invoice, and document systems in terms of both scope and quality. However, the results achieved still fall short of requirements, such as the number of households implementing accounting, invoices, and documents remains low; recording and reflecting economic transactions in accounting books, invoices, and documents is still inaccurate and untimely; there are still cases where goods are sold without issuing invoices, or invoices are issued but do not reflect specified indicators.

To effectively implement the new Tax Laws, particularly the Value Added Tax Law, and ensure fairness and equality among economic sectors and production households in fulfilling their tax obligations, the Minister of Finance requests the heads of units under the tax sector to focus on intensifying the implementation of accounting, invoice, and document systems for non-state-owned commercial and service production households, specifically as follows:

1. Coordinate with mass media agencies to intensify publicity and dissemination of the objectives, requirements, and contents of accounting systems and invoice/document issuance systems for non-state-owned commercial and service production households, as well as preferential policies for households that properly implement accounting, invoices, and documents so that production households understand and voluntarily comply.

2. Coordinate with local departments to organize training sessions on the contents of accounting systems, invoice/document issuance systems; types of accounting books, types of invoices and documents, and methods of recording accounting books, invoices, and documents; declaration and payment of taxes based on accounting books and invoices for production households to enable them to record, declare, and calculate monthly tax payments themselves.

3. Based on the number of individual production households in the locality, classify and select households that must implement accounting systems. By the end of 2000, all large households and those with registration level 1 must implement accounting, invoice/document systems and pay taxes through declaration methods. Other types of households should be encouraged and supported to keep accounting books to pay taxes through declaration methods: such as publicizing the benefits of implementing accounting, invoices, and documents; providing complete accounting books, invoices, and documents when requested by households; organizing training sessions, assigning staff to guide and assist households in recording accounting books, issuing invoices, and documents in accordance with regulations.

4. Expand the scope of households paying VAT through direct methods to indirect methods. For households that have properly implemented accounting and invoice/document systems, encourage and guide them to register to switch to paying VAT through the indirect method.

5. Coordinate with functional agencies (statistics, market management, police, prosecution...) to strengthen monitoring, detection, and strict handling of households deliberately violating laws aimed at evading state control, concealing income, evading taxes, and other fraudulent behaviors.

6. Implementing accounting for production households is a difficult and complex task requiring close attention and guidance from party committees and local People's Committees, cooperation from relevant departments, and high responsibility from tax officials. Therefore, it is required that tax authorities at all levels:

- Develop plans and specific measures for implementation at the local level to be submitted to the People's Committee for guidance to relevant levels and departments to coordinate in implementation.

- Assign staff with professional expertise, sense of responsibility, and capability to guide and assist households in implementation.

- Conduct monthly and quarterly reviews to draw lessons learned, identify exemplary models, effective experiences, and implementation methods to promote widely. At the same time, recognize existing shortcomings to address them promptly.

The General Department of Taxation is responsible for coordinating and uniformly implementing nationwide, regularly compiling implementation situations, results, difficulties, and issues to report to the Ministry for timely resolution./.