Circular No. 144-TC/VP of the Ministry of Finance corrects Joint Circular No. 66/TT-LB of 1987 concerning the recording of traffic fee revenue under type 14 - clause 01 - item 31 instead of item 39 as initially stated.
要点
- Tax authorities and related units shall correctly use the appropriate type, clause, and item in financial reports when recording traffic fee revenue.
🌐 本文件的社会影响
- Positive impact: Reduces errors in record-keeping, ensuring the accuracy of financial reports.
- Negative impact: Requires time to adjust existing procedures and systems.
❓ 常见问题
How does this change affect financial reporting?
This change requires tax authorities and related units to adjust their method of recording traffic fee revenue under type 14 - clause 01 - item 31 instead of item 39.
Does this circular take effect immediately upon issuance?
Con_hieu_luc
What consequences will arise if the change is not implemented?
It will lead to errors in recording traffic fee revenue in financial reports.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 144 TC/VP ON MARCH 23, 1988
REGARDING CORRECTION OF CIRCULAR NUMBER 66/TT-LB DATED DECEMBER 4, 1987
OF THE JOINT MINISTRIES OF FINANCE AND TRANSPORT
Respectfully submitted to: - Ministries, General Departments, State Councils, and other agencies under the Council of Ministers.
- People's Committees of provinces, cities, and directly governed municipalities.
Within Circular No. 66/TT-LB dated December 4, 1987 of the Joint Ministries of Finance and Transport guiding the implementation of Decision No. 211-HĐBT dated November 9, 1987 of the Council of Ministers on the collection and utilization of transportation fees for road and river transport, at Section V Point 3 (page 5, lines 9-10 from the bottom), it was printed as: "The amount collected from transportation fees shall be recorded in category 14 - subcategory 01 - item 39", now it is requested to correct as follows: "The amount collected from transportation fees shall be recorded in category 14 - subcategory 01 - item 31".
under the Central Government,
In Circular No. 66/TT-LB dated December 4, 1987, issued by the Ministry of Finance and the Ministry of Transport to guide the implementation of Decision No. 211-HĐBT dated November 9, 1987 of the Government Council on the collection and use of transportation fees for road and river transport, at Section V, Point 3 (page 5, lines 9-10 from the bottom), it was printed as: "The amount collected from transportation fees is recorded under type 14 - item 01 - sub-item 39," which is now corrected as follows: "The amount collected from transportation fees is recorded under type 14 - item 01 - sub-item 31."
关系图
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