This Decision amends and supplements the accounting system for individual business households to require such households to maintain sales and purchase journals. The Decision applies to tax authorities and local administrative bodies.
适用范围
Individual business households, Provincial Tax Departments, Chairmen of People's Committees of provinces/cities directly under the Central Government, General Department of Taxation, Accounting System Division.
要点
- Individual business households → must maintain two accounting books: Sales Journal (model number S01-HKD) and Purchase Journal (model number 02-HKD).
- Provincial Tax Departments → shall coordinate with relevant departments to guide and inspect individual business households.
- Chairmen of People's Committees of provinces/cities directly under the Central Government, General Department of Taxation, Accounting System Division → are responsible for guiding, inspecting, and implementing this Decision.
🌐 本文件的社会影响
- Positive impact: Helps fully reflect the quantity of goods purchased and sold, enhancing tax management.
- Negative impact: Increases costs for individual business households in terms of personnel and materials to maintain new accounting books.
❓ 常见问题
What should individual business households do according to this Decision?
Individual business households must maintain two accounting books: Sales Journal (model number S01-HKD) and Purchase Journal (model number 02-HKD).
What responsibilities does the Tax Department have?
Provincial Tax Departments shall coordinate with relevant departments to guide and inspect individual business households.
Who is responsible for implementing this Decision?
Chairmen of People's Committees of provinces/cities directly under the Central Government, General Department of Taxation, and Accounting System Division are responsible for guiding, inspecting, and implementing this Decision.
Which individual business households does this Decision apply to?
This Decision applies to individual business households that have fully implemented sales invoices and documents but lack sufficient purchase invoices and documents, and those subject to fixed-rate taxation.
What is the implementation period for this Decision?
This Decision does not specify a specific implementation period, so it shall be applied immediately upon taking effect.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 131-2002/QĐ-BTC |
Hanoi, October 18, 2002 |
Pursuant to …; OF THE MINISTER OF FINANCE
Regarding amendment and supplementation of accounting regulations for individual businesses
THE MINISTER OF FINANCE
- Based on the Accounting and Statistics Ordinance promulgated pursuant to Decree No. 06-LCT/HĐNN dated May 20, 1988 of the State Council and the Accounting Organization Regulation issued pursuant to Decree No. 25-HĐBT dated March 18, 1989 of the Council of Ministers (now the Government); - Based on the Law on Value Added Tax (No. 2/1997/QH9) and the Law on Corporate Income Tax (No. 3/1997/QH9) adopted by the National Assembly on May 10, 1997; - Based on Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on Value Added Tax and Decree No. 102/1998/NĐ-CP dated December 28, 1998 of the Government amending and supplementing certain articles of Decree No. 28/1998/NĐ-CP;
- Based on Decree No. 15/CP dated March 2, 1993 of the Government regarding the tasks, powers, and responsibilities of state management by ministries and ministerial-level agencies;
- Based on Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
- Based on the accounting regulations for individual businesses issued pursuant to Decision No. 169/2000/QĐ-BTC dated October 25, 2000.
To fully reflect the quantity of goods purchased and have a basis for comparing the quantity of goods purchased with the quantity of goods sold;
In accordance with the proposal of the Director of the Accounting System Department and the Director General of the General Tax Department,
Supplement and amend paragraph b, point 6, Article 16, Chapter IV of the accounting regulations for individual businesses issued pursuant to Decision No. 169/2000/QĐ-BTC dated October 25, 2000. "b- Individual businesses that have fully implemented sales invoices and documents, correctly determined sales revenue but do not have sufficient purchase invoices and documents, and individual businesses subject to fixed tax rates must maintain two accounting books as follows:
DECISION:
Article 1: 1- Sales Journal
Model S01-HKD
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2- Purchase Journal |
Model 02-HKD |
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The Tax Departments of provinces and centrally-administered cities shall cooperate with relevant departments at the local level to assist the People's Committees of provinces and centrally-administered cities in guiding and inspecting individual businesses within their jurisdiction to implement this decision. |
The Chairmen of the People's Committees of provinces and centrally-administered cities and the Director General of the General Tax Department, the Director of the Accounting System Department are responsible for guiding, inspecting, and enforcing this decision. |
Article 2: - Prime Minister, Deputy Prime Minister
Article 3- Government (For reporting)
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Place of Receipt: government agencies- Central-level mass organizations - Office of the Government - National Assembly Office - Ministries, agencies equivalent to ministries, - People's Committees of provinces and centrally-administered cities - Supreme People's Court - Supreme People's Procuracy; - Provincial Departments of Finance and Prices; Tax Departments of provinces and centrally-administered cities- Bureaus, Departments, Institutes, and Schools under and directly under the Ministry of Finance- File: Office, Accounting System Department, General Tax Department ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance) - Departments, Bureaus, Institutes, and Schools under and directly under the Ministry of Finance - To be filed: Office, Department of Tax Policy, General Department of Taxation |
KT. THE MINISTER OF FINANCE Vice Minister (Signed) TRAN VAN TA |
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