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

Decision No. 1124-TC/QĐ/CĐKT issues the accounting regulations for Social Insurance applicable to units under the Vietnam Social Security from January 1, 1997, replacing the old regulations. This document includes general provisions on accounting systems, accounting vouchers, accounting accounts, accounting ledgers, and financial reports.

Document No.1124-TC/QÐ/CÐKT
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao
Updated16/06/2026
SectorUnclassified
FieldFinancial Services and Funds Management
Issued date12/12/1996
Effective date01/01/1997
Expiry date02/08/2000
StatusExpired
✦ Smart summary

Decision No. 1124-TC/QĐ/CĐKT issues the accounting regulations for Social Insurance applicable to units under the Vietnam Social Security from January 1, 1997, replacing the old regulations. This document includes general provisions on accounting systems, accounting vouchers, accounting accounts, accounting ledgers, and financial reports.

Scope of application

All units under the Vietnam Social Security

Key points

  • The Vietnam Social Security must apply the new accounting system from January 1, 1997 (Article 2).
  • The system includes general provisions on accounting systems, accounting vouchers, accounting accounts, accounting ledgers, and financial reports (Article 1).
  • The new accounting system replaces the old regulations issued pursuant to Decision No. 1058a-TC/CĐKT dated September 29, 1995, of the Minister of Finance.
  • Units within the Vietnam Social Security system must comply with and implement the new accounting system (Article 3).
  • The Chairman of the Management Board, General Director of the Vietnam Social Security shall be responsible for implementing this Decision.

🌐 Social impact of this document

  • Enhance transparency and efficiency in the financial management of Social Security units.
  • Facilitate the preparation of financial reports for units, thereby supporting auditing and oversight work.
  • Affected units under the Vietnam Social Security need to adjust their accounting systems to comply with the new regulations.

❓ Frequently asked questions

Who does the Social Insurance accounting system apply to?

Applies to all units under the Vietnam Social Security (Article 1).

When will the new accounting system be implemented?

From January 1, 1997 (Article 2).

What regulation replaces the old accounting system?

Decision No. 1058a-TC/CĐKT dated September 29, 1995, of the Minister of Finance (Article 2).

Who is responsible for implementing this Decision?

The Chairman of the Management Board, General Director of the Vietnam Social Security (Article 3).

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 1124-TC/QĐ/CĐKT

HANOI, December 12, 1996

 

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.

 

 

Vu Mong Giao

(Signed)

 

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Relations map

↑ Basis & documents that affect this document
Based on 3
15/CP Nghị định số 15/CP Về chính sách khuyến khích phát triển hợp tác xã Expired
178/CP Not in the system
999-TC/QĐ/CĐKT Quyết định 999-TC/QĐ/CĐKT Not in the system
1124-TC/QÐ/CÐKT
Decision No. 1124-TC/QĐ/CĐKT on the issuance of accounting regulations for Social Insurance.
Expired
↓ Documents affected by this document
Replaces 1
1058A-TC/CĐKT Quyết định số 1058A-TC/CĐKT Về việc ban hành chế độ kế toán bảo hiểm xã hội In effect

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