Decision No. 1124-TC/QĐ/CĐKT on the issuance of accounting regulations for Social Insurance.

Pursuant to …;

REGARDING THE ADOPTION OF THE ACCOUNTING REGIME FOR SOCIAL INSURANCE

THE MINISTER OF FINANCE

BASED ON THE DECREE NO. 15/CP DATED MARCH 2, 1993 OF THE GOVERNMENT ON THE TASKS, POWERS AND RESPONSIBILITIES FOR STATE ADMINISTRATION OF MINISTRIES AND GOVERNMENTAL AGENCIES EQUIVALENT TO MINISTRIES;
BASED ON THE GOVERNMENT DECREE NO. 178/CP DATED OCTOBER 28, 1994 ON THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
BASED ON THE ADMINISTRATIVE AND PUBLIC SERVICE ACCOUNTING REGIME ISSUED PURSUANT TO DECISION NO. 999-TC/QĐ/CĐKT DATED NOVEMBER 2, 1996 OF THE MINISTER OF FINANCE.
TO APPLY THE ADMINISTRATIVE AND PUBLIC SERVICE ACCOUNTING REGIME SUITABLY WITH MANAGEMENT REQUIREMENTS AND OPERATIONS OF THE VIETNAMESE SOCIAL INSURANCE INDUSTRY.

Pursuant to …;

Article 1.- NOW ADOPT THE SOCIAL INSURANCE ACCOUNTING REGIME APPLICABLE TO ALL UNITS UNDER THE VIETNAMESE SOCIAL INSURANCE.

THE SOCIAL INSURANCE ACCOUNTING REGIME INCLUDES:

1. GENERAL PROVISIONS ON THE SOCIAL INSURANCE ACCOUNTING REGIME.

2. ACCOUNTING DOCUMENT REGIME.

3. ACCOUNTING ACCOUNT SYSTEM AND EXPLANATION OF CONTENT, STRUCTURE, AND RECORDING METHODS FOR ACCOUNTING ACCOUNTS.

4. LEDGER REGIME AND LEDGER FORMATS.

5. FINANCIAL REPORTING REGIME.

Article 2.- THE SOCIAL INSURANCE ACCOUNTING REGIME SHALL BE UNIFORMLY APPLIED TO UNITS IN THE VIETNAMESE SOCIAL INSURANCE SYSTEM FROM JANUARY 1, 1997 AND REPLACE THE SOCIAL INSURANCE ACCOUNTING REGIME ISSUED PURSUANT TO DECISION NO. 1058A-TC/CĐKT DATED SEPTEMBER 29, 1995 OF THE MINISTER OF FINANCE.

Article 3.- THE CHAIRMAN OF THE MANAGEMENT BOARD, THE GENERAL DIRECTOR OF VIETNAMESE SOCIAL INSURANCE, THE HEAD OF THE ACCOUNTING REGIME DEPARTMENT, THE DIRECTOR OF THE MINISTRY'S OFFICE, AND ASSOCIATED ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.