Circular No. 05 TC/TQD Regarding the addition of an extra copy to the receipts and payment vouchers for state-owned enterprises (SOEs) in the circulation process and accounting of SOE revenues.

CIRCULAR

Regarding the addition of an extra copy to the receipts and payment vouchers for centrally managed state-owned enterprises (SOEs) and SOEs under provincial and municipal management

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To strengthen economic and financial management over state-owned enterprises, the Council of Ministers issued Decision No. 76 QĐ-HĐBT dated July 15, 1983, establishing a State Revenue Collection Agency and financial management agencies for centrally managed state-owned enterprises into a vertical system.

To implement the aforementioned Decision No. 76 of the Council of Ministers and ensure timely reporting of state budget revenues, serving the purpose of directing and managing state-owned enterprises, and urging enterprises to fulfill their state budget revenue payments.

After reaching consensus with the Central State Bank - Ministry of Finance, it is hereby stipulated:

1) An additional copy shall be added to the receipts and payment vouchers for centrally managed state-owned enterprises and state-owned enterprises under provincial and municipal management (including state revenue payment vouchers, price differences, profits, basic depreciation, fixed asset revaluation, working capital recovery, etc., as well as collection orders from financial agencies and state revenue collection agencies).

2) The supplementary copy of the receipt as stipulated above shall be established by the enterprise itself or the financial agency, state revenue collection agency, and management agency (for the collection order of the state budget), and then sent to the designated bank agency.

The State Bank agency (receiving the voucher) shall, after completing its operations, transfer two copies of the receipt to the district and county finance departments (two copies of the notification of state budget receipt). The district and county finance departments shall retain one copy of the receipt and send the other copy daily to the provincial finance department (for receipts and payments of state-owned enterprises under provincial and municipal management, or centrally managed enterprises authorized by the Ministry to manage) and send it to the State Revenue Collection and Financial Management Division of centrally managed state-owned enterprises (for receipts and payments of centrally managed state-owned enterprises).

3) Receipts and payment vouchers, state budget collection orders applicable to state-owned enterprises shall be uniformly issued by the Ministry of Finance (the list of receipts and payment vouchers is attached to this circular).

4) Accounting for revenue: district and county finance departments, provincial finance departments, State Revenue Collection and Financial Management Divisions of centrally managed state-owned enterprises have the responsibility to carry out accounting for state-owned enterprises' revenue, prepare revenue reports according to prescribed regulations.

This circular takes effect from the date of issuance.

Based on the provisions herein, provincial finance departments, State Revenue Collection and Financial Management Divisions of centrally managed state-owned enterprises shall coordinate with provincial and municipal central banks to guide district and county finance departments and state banks to implement these provisions.

To make full use of the previously printed receipts and payment vouchers for state-owned enterprises, financial agencies and state revenue collection agencies at all levels need to instruct state-owned enterprises to supplement the required number of copies./.