Decision No. 131/2002/QD-BTC amends and supplements the accounting system for individual business households to fully reflect the quantity of goods purchased and provide a basis for comparing the quantity of goods purchased with those sold. Individual business households must open two accounting books: Sales Journal and Purchase Journal.
Scope of application
Individual business households that have fully implemented sales invoices and documents but do not have sufficient purchase invoices and documents; these individual business households fall under the category of fixed-rate taxpayers.
Key points
- Individual business households → must open two accounting books: Sales Journal Form S01-HKD and Purchase Journal Form 02-HKD
- Provincial Tax Departments → shall coordinate with relevant sectors to guide and inspect individual business households in implementing this decision
- Chairmen of People's Committees of provinces and centrally governed cities and the Director General of the State Tax总局副局长以及会计制度司司长负责指导、检查并执行本决定。
🌐 Social impact of this document
- Positive impact: Households engaged in business have a basis to compare the quantity of goods purchased with those sold, helping to better manage their business activities.
- Negative impact: Time and effort are required to establish and maintain two new accounting books.
❓ Frequently asked questions
What should households engaged in business do when they lack purchase invoices and receipts?
Households engaged in business must open two accounting books: Sales Journal Model S01-HKD and Purchase Journal Model 02-HKD.
Which local agencies are involved in related sectors?
Not specified in detail, but according to the document, local related sectors are guided by the Tax Department.
To which households engaged in business does this Decision apply?
It applies to households engaged in business that have fully implemented sales invoices and receipts but lack sufficient purchase invoices and receipts, and households subject to fixed-amount taxation.
Which agencies are responsible for guiding and inspecting the implementation of this Decision?
The Chairpersons of the People's Committees of provinces and centrally governed cities, and the Director General of the General Department of Taxation, and the Head of the Accounting System Department are responsible.
Full text
Pursuant to …;
Regarding the amendment and supplementation of the accounting system for individual business households
_________________________
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.
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