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

Pursuant to …;

Regarding the issuance of the accounting system for Social Insurance

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THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;

Pursuant to the administrative and public institution accounting system issued pursuant to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance.

To apply the administrative and public institution accounting system appropriately to meet the management requirements and operations of the Vietnamese Social Insurance sector.

Pursuant to …;

Article 1. - Now hereby promulgates the Social Insurance Accounting System applicable to all units under the Vietnamese Social Insurance.

The Social Insurance Accounting System includes:

1. General provisions on the Social Insurance Accounting System.

2. Accounting voucher regulations.

3. Accounting account system and explanations of the content, structure, and recording methods of accounting accounts.

4. Accounting ledger regulations and ledger formats.

5. Financial reporting regulations.

Article 2. The Social Insurance Accounting System shall be uniformly applied to units within the Vietnamese Social Insurance system from January 1, 1997, and shall replace the Social Insurance Accounting System issued pursuant to Decision No. 1058a-TC/CĐKT dated September 29, 1995 of the Minister of Finance.

Article 3. The Chairman of the Management Council, the General Director of the Vietnamese Social Insurance, the Head of the Accounting System Department, the Director of the Ministry's Office, and related organizations and individuals are responsible for implementing this Decision.