Decision No. 131/2002/QD-BTC On Amending and Supplementing the Accounting System for Individual Business Households

Pursuant to …;

Regarding the amendment and supplementation of the accounting system for individual business households

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THE MINISTER OF FINANCE

Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06/LCT/HĐNN dated May 20, 1988 of the State Council and the Accounting Organization Regulation issued by Decree No. 25/HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);

Pursuant to 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;

Pursuant to 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;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government regarding 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 Accounting System for Individual Business Households issued by 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,

DECISION:

Article 1: Supplement and amend Clause b, Point 6, Article 16, Chapter IV of the Accounting System for Individual Business Households issued by Decision No. 169/2000/QĐ-BTC dated October 25, 2000.

"b- Individual business households that have fully implemented sales invoices and documents, correctly determined sales revenue but do not have sufficient purchase invoices and documents, and individual business households subject to fixed tax rates must maintain two accounting books as follows:

1- Sales Journal Model S01-HKD

2- Purchase Journal Model 02-HKD

Article 2: The provincial tax bureaus shall coordinate with relevant departments at the local level to assist the People's Committees of provinces and centrally-administered cities in guiding and inspecting individual business households within their jurisdiction to implement this decision.

Article 3- 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 implementing this Decision.