Decision No. 144/2001/QD-BTC of the Ministry of Finance supplements and amends the Accounting System for Small and Medium Enterprises, applicable to private enterprises, limited liability companies, joint-stock companies, partnerships, and cooperatives (excluding agricultural cooperatives and people's credit cooperatives) nationwide. This decision takes effect from January 1, 2002.
적용 범위
Private enterprises, limited liability companies, joint-stock companies, partnerships, and cooperatives (excluding agricultural cooperatives and people's credit cooperatives) nationwide.
핵심 사항
- Small and medium enterprises → apply the Accounting System for Small and Medium Enterprises issued pursuant to Decision No. 1177 TC/QD/CĐKT dated December 23, 1996, as amended and supplemented.
- Limited liability companies, joint-stock companies, partnerships, private enterprises, and cooperatives (excluding agricultural cooperatives and people's credit cooperatives) → apply the Accounting System for Small and Medium Enterprises.
- State-owned enterprises, state-owned enterprises converted into single-member limited liability companies, listed joint-stock companies, and joint-stock securities companies → do not apply the Accounting System for Small and Medium Enterprises.
- Enterprises subject to application → are not required to implement the Financial Reporting System for Enterprises pursuant to Decision No. 167/2000/QD-BTC.
- This decision takes effect from January 1, 2002.
🌐 이 문서의 사회적 영향
- Private enterprises and small enterprise types will be subject to an appropriate accounting system, helping to manage finances more effectively.
- Enterprises not subject to application must comply with other regulations of the Ministry of Finance.
❓ 자주 묻는 질문
To which types of enterprises does this decision apply?
This decision applies to limited liability companies, joint-stock companies, partnerships, private enterprises, and cooperatives (excluding agricultural cooperatives and people's credit cooperatives).
Must state-owned enterprises comply with the Accounting System for Small and Medium Enterprises?
No, state-owned enterprises, state-owned enterprises converted into single-member limited liability companies, listed joint-stock companies, and joint-stock securities companies do not apply the Accounting System for Small and Medium Enterprises.
Do enterprises subject to application have to implement the Financial Reporting System for Enterprises pursuant to Decision No. 167/2000/QD-BTC?
No, enterprises subject to the Accounting System for Small and Medium Enterprises as stipulated in Article 2 do not have to implement the Financial Reporting System for Enterprises pursuant to Decision No. 167/2000/QD-BTC.
When does this decision take effect?
This decision takes effect from January 1, 2002.
What benefits will enterprises applying the Accounting System for Small and Medium Enterprises enjoy?
Private enterprises and small enterprise types will be subject to an appropriate accounting system, helping to manage finances more effectively.
전문
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MINISTRY OF FINANCE ----------- Number: 144/2001/QĐ-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------------------------- Hanoi, December 21, 2001 |
DECISION OF THE MINISTER OF FINANCE
Regarding supplementing and amending the Accounting System for Small and Medium Enterprises issued pursuant to Decision No. 1177 TC/QĐ/CĐKT dated December 23, 1996
THE MINISTER OF FINANCE
- Pursuant to the Enterprise Law No. 13/1999/QH 10 dated June 12, 1999;
- Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;
- Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government stipulating 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;
To meet the requirements of economic and financial management of small and medium enterprises under the private sector economy and related entities, at the proposal of the Director of the Accounting System Department and the Head of the Ministry of Finance's Office.
DECISION:
Article 1: Issued together with this decision are the Regulations on Amending and Supplementing the Accounting System for Small and Medium Enterprises issued together with Decision No. 1177 TC/QĐ/CĐKT dated December 23, 1996 of the Ministry of Finance.
Article 2: The Accounting System for Small and Medium Enterprises issued pursuant to Decision No. 1177 TC/QĐ/CĐKT and the Regulations on Amending and Supplementing the Accounting System for Small and Medium Enterprises issued pursuant to this decision shall apply to all enterprises in various sectors throughout the country, including limited liability companies, joint stock companies, partnerships, private enterprises, and cooperatives (excluding agricultural cooperatives and people's credit cooperatives).
Article 3: The Accounting System for Small and Medium Enterprises does not apply to state-owned enterprises, state-owned enterprises converted into single-member limited liability companies, listed joint stock companies, and joint stock securities companies.
Article 4: Enterprises subject to the Accounting System for Small and Medium Enterprises as stipulated in Article 2 are not required to implement the Financial Reporting System for Enterprises issued pursuant to Decision No. 167/2000/QĐ-BTC dated October 25, 2000 of the Ministry of Finance.
Article 5: This decision shall take effect from January 1, 2002.
Article 6: Provincial Tax Departments shall coordinate with relevant departments to assist provincial People's Committees in guiding and inspecting the implementation of the Accounting System for Small and Medium Enterprises in units within their jurisdiction.
The Director of the Accounting System Department, the Director General of the State Tax总局，财务司司长，部长办公室主任，企业财务司司长和相关单位负责人负责指导、检查并执行本决定。/。
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Place of Receipt: |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT |
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- Prime Minister, Deputy Prime Ministers; - Ministries, agencies equivalent to ministries, and government agencies; - National Assembly's Office; - President's Office; - Government Office; - Central Party Office; - Supreme People's Procuracy; - Supreme People's Court; - Central agencies of mass organizations; - Provincial People's Committees, Provincial Finance and Price Bureaus, Provincial Tax Departments; - Official Gazette; - Ministry of Finance Portal; - To be filed with the Office, the Accounting System Department. |
DEPUTY MINISTER (Signed) TRAN VAN TA |
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