Circular No. 185/2010/TT-BTC guiding the amendment and supplementation of the Accounting System for Administrative and Public Institutions issued together with Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance.

CIRCULAR

Guidelines for Amending and Supplementing the Accounting System for Administrative and Public Services

issued together with Decision No. 19/2006/QĐ-BTC

dated March 30, 2006, of the Minister of Finance

___________________

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law in the field of state accounting;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines for amending and supplementing certain contents not yet specified in the Accounting System for Administrative and Public Services, as follows:

Article 1. Amend and supplement the contents of the following vouchers:

1. The top left corner of the voucher models issued together with Decision No. 19/2006/QĐ-BTC dated March 30, 2006, of the Minister of Finance shall be revised: Code of the unit SDNS  to “Code of the unit related to the budget”;

2. For the vouchers: "Attendance Sheet" (Model C01a-HD), "Overtime Notice" (Model C01c-HD), "Overtime Payment Sheet" (Model C07-HD), "External Service Payment Sheet" (Model C09-HD), "Travel Expense Reimbursement Statement" (Model C12-HD), "Purchase Order" (Model C24-HD), "Payment Request Form" (Model C37-HD), replace "Approver" (Signature, Name) with "Head of Unit" (Signature, Name).

3. For the "Purchase Order" (Model C24-HD), add the signature and name of the "Responsible Person of the Purchasing Department."

4. For the "Overtime Attendance Sheet" (Model C01b-HD), add the purpose of the voucher which is used when departments, units have employees working overtime for multiple days in a month. When using the "Overtime Attendance Sheet" to track overtime hours, there is no need to prepare the "Overtime Notice" (Model C01c-HD).

5. For the "Attendance Sheet" (Model C01a-HD), remove column "Salary Rank or Position Level" (Column C). (Annex No. 01.1); 

6. For the "Overtime Notice" (Model C01c-HD), remove columns "Unit Price," "Total Amount," "Signature" (Columns 4, 5, C); Replace the signature and name of the Chief Accountant with "Confirmation from the Department or Unit where the Overtime Work is Performed" (Signature, Name). The Overtime Notice is used in cases where the unit has occasional overtime work. When using the "Overtime Notice" to track overtime hours, there is no need to prepare the "Overtime Attendance Sheet" (Model C01b-HD). The "Overtime Notice" serves as the basis for preparing the "Overtime Payment Sheet" (Model C07-HD).  (Annex No. 01.2) 7. For the "Work Assignment Contract" (Model C08-HD), add the items "Address," "ID Number" to the line "Name...Position... Address... ID Number... Represents... Party Accepting Assignment...";

(Annex No. 01.3);8. For the "Contract Termination Record" (Model C10-HD), add the items "Address," "ID Number" to the line "Name...Position..."(Annex No. 01.4) 9. For the "Sheet for Deducting Various Deductions from Salary" (Model C11-HD), add the item "Unemployment Insurance" to columns B, 1, 2, 3, 4. 

(Annex No. 01.5)8. For the "Contract Termination Record" (Model C10-HD), add the items "Address," "ID Number" to the line "Name...Position..."(Annex No. 01.4) Article 2. Add new vouchers as follows:;

1. List of Salary and Other Income Payments through Personal Accounts (Model C13-HD) ( Annex No. 01.6;

2. Material Receipt and Delivery Slip (Model C26-HD) (

Annex No. 01.73. Payment Proposal Sheet (Model C41-HD) ();

Annex No. 01.8Article 3. Accounting for printing, issuing, managing, and using seals);

1. Principles of accounting for printing, issuing, managing, and using seals- To reflect the receipt and dispatch of various types of seals, accountants use Account 152 "Raw Materials and Supplies." Account 152 "Raw Materials and Supplies" must detail two types of seals: those allocated and those sold:).

+ Allocated Seals: These are seals used for management purposes and specialized activities of the unit. + Sold Seals: These are seals that the unit is permitted to print and issue for sale to specific entities as prescribed.

- Units must comply fully with regulations on the management of receipt and dispatch of seals. All types of allocated and sold seals must complete all required procedures upon receipt and dispatch, and must have inventory receipts and dispatch slips.

- Detailed accounting for allocated and sold seals must be conducted simultaneously at the warehouse and accounting department. At the warehouse, the custodian must maintain inventory records (or cards) tracking the quantity received, dispatched, and remaining of each type of allocated and sold seal; at the accounting department, detailed records must be kept regarding the quantity and value of each type of seal received, dispatched, and remaining. Periodically

(monthly, quarterly), accountants must reconcile with the custodian regarding the quantity received, dispatched, and remaining of each type of seal. If discrepancies occur, they must immediately report to the Chief Accountant and Head of the Unit to promptly determine the cause and take corrective measures.  - Accounting for the receipt, dispatch, and remaining stock of seals must be based on actual costs specified for each specific case. Actual costs for seals printed by the unit are calculated based on the actual printing costs recorded in the Printing Contract between the unit and the printing company. Actual costs for self-printed seals include all expenses incurred by the unit to print and bind the seals.

- Related expenses (transportation, handling, material costs, packaging materials for seals...) are directly recorded in relevant cost accounts related to the use of seals (accounts of type 6 and detailed for each activity), specifically:

+ Expenses related to allocated seals received are reflected on the Debit side of Account 661 (66121);

+ Expenses related to sold seals received are reflected on the Debit side of Account 631 "Operating Costs"; - Expenses for issuing sold seals are recorded in Account 631 "Operating Costs" when they arise;

- Revenue from selling seals is recorded in Account 531 "Operating Revenue";

- At the end of the period, accountants must transfer all expenses related to the issuance of sold seals arising during the period to Account 531 to determine the results of the issuance of sold seals;

- At the end of the period, accountants calculate the difference between revenue and expenses from the issuance of sold seals and transfer it to Account 421 "Revenue and Expense Differences Not Yet Processed."

2. Accounting methods for some major economic transactions

2.1. Accounting methods for some major economic transactions related to allocated seals.

- When expenses for designing seal templates arise, record:

In cases where the budget for operational expenses is withdrawn to pay for the design of seal templates, simultaneously record Credit Account 008 "Budget for Operational Expenses."

At the end of the period, the accountant calculates and determines the revenue and expenditure variance of the issuance of printed certificates for sale to be transferred to Account 421 "Unprocessed Revenue and Expenditure Variance".

2. Accounting methods for some main economic transactions

2.1. Accounting methods for some main economic transactions related to printed certificates issuance.  level.

- When expenses for hiring design models for printed certificates occur, record:

Debit Account 661 - Operating Expenditure

Credit Accounts 111, 112, 331...

In the case of withdrawing the activity budget estimate to pay for the design model fees, simultaneously record Credit Account 008 "Activity Budget Estimate".

- Record the entry of various types of seals handed over by the printing company according to the printing lease contract between the unit and the printing business, record: Debit Account 152 - Raw materials, materials (Seal details issued)

Credit Accounts 111, 112, 331, 461...

In cases where the budget for operational expenses is withdrawn to pay the printing business, simultaneously record Credit Account 008 "Budget for Operational Expenses".

- Record transportation and handling costs incurred for seals:

- When issuing seals from the warehouse to serve management and professional activities of the unit as prescribed, record:

Debit Account 661 - Operating Expenditure

Credit Accounts 111, 112, 331...

Debit Account 661 - Operating Costs (66121)

Credit Account 152 - Raw materials, materials (Seal details issued).

- When issuing seals from the warehouse to be given to staff members of the unit to distribute to organizations and individuals outside the unit, record:

Debit Account 312 - Advance Payments

- Upon receiving reports on the settlement of seal distribution from recipients regarding the number of seals distributed to organizations and individuals outside the unit, record:

- When issuing seals from the warehouse to be given to staff members of the unit to distribute to organizations and individuals outside the unit, record:

Credit Account 312 - Advance Payments.

Credit Account 152 - Raw materials, materials (Seal details issued).

- At year-end, based on the value of remaining seals in inventory, reflect their value in this year's operating costs, record:

Debit Account 661 - Operating Costs (6612)

Credit Account 337 - Budget settled and transferred to next year (3371).

- In the following year, when issuing seals out to serve management and professional activities of the unit (if the seals are still usable) or destroy them (if they are no longer usable), record:

Debit Account 337 - Budget settled and transferred to next year (3371)

2.2. Accounting methods for some main economic transactions related to sold seals.

- When issuing seals from the warehouse to be given to staff members of the unit to distribute to organizations and individuals outside the unit, record:

Debit Account 631 - Production and Business Operating Costs

- When expenses for hiring design models for printed certificates occur, record:

- Record the entry of various types of seals handed over by

Credit Accounts 111, 112, 331...

the printing business according to the printing lease contract between the unit and the printing business, record Debit Account 152 - Raw materials, materials (Details of sold seals):

- Record issuance costs of sold seals when they occur, record:

Credit Accounts 111, 112

- When issuing seals from the warehouse to be given to staff members of the unit to sell to organizations and individuals outside, record:

- Record the entry of various types of seals handed over by

Credit Accounts 111, 112, 331...

Credit Account 152 - Raw materials, materials (Details of sold seals).

- Upon receiving reports on the settlement of seal distribution from recipients regarding the number of seals distributed to organizations and individuals outside the unit, record:

- Upon receiving reports on the settlement of seal sales from recipients regarding the number of seals sold to organizations and individuals outside, record:

Debit Account 531 - Revenue from Production and Business Activities

- Record reductions in issuance costs of sold seals when they occur

- At year-end, based on the value of remaining seals in inventory, reflect their value in this year's operating costs, record:

record: (if applicable), Debit Accounts 111, 112, 152...

Credit Account 631 - Production and Business Operating Costs.

- When revenue from selling seals to organizations and individuals outside occurs, record:

Debit Accounts 111, 112 (if payment is received immediately)

Debit Account 311 - Receivables (3111) (if payment has not been received yet)

Credit Account 531 - Revenue from Production and Business Activities.

Credit Account 333 - Amounts Due to State (33311)

(if the unit pays VAT under the deduction method)

- At the end of the accounting period, transfer all issuance costs of sold seals that occurred during the period, record:

- VAT payable according to regulations for the issuance of sold seals (if the unit pays VAT under the direct payment method), record:

- Record reductions in issuance costs of sold seals when they occur

- When revenue from selling seals to organizations and individuals outside occurs, record:

- At the end of the accounting period, transfer the difference between income and expenditure of the seal issuance activity, record:

- Record reductions in issuance costs of sold seals when they occur

Credit Account 333 - Amounts Due to the State.

+ If income exceeds expenditure, record:

Credit Account 421 - Unprocessed Income and Expenditure Difference (4212)

- Record reductions in issuance costs of sold seals when they occur

+ If expenditure exceeds income, record:

Debit Account 421 - Unprocessed Income and Expenditure Difference (4212)

- The corporate income tax the unit must pay from the seal issuance activity, record:

Credit Account 333 - Amounts Due to State (33311)

Debit Account 421 - Unprocessed Income and Expenditure Difference (4212)

Credit Account 333 - Amounts Due to State Budget (3334).

- When distributing the excess income from the seal issuance activity according to financial mechanisms, record:

Debit Account 421 - Unprocessed Income and Expenditure Difference

Debit Account 421 - Unprocessed Revenue and Expenditure Variance

Credit relevant accounts.

Article 4. Accounting for Fixed Assets

Amend and supplement the method of determining the original cost of fixed assets specified in Account 211 "Tangible Fixed Assets" and Account 213 "Intangible Fixed Assets" as follows:

1. Tangible fixed assets specified in Account 211 "Tangible Fixed Assets"

- Original cost of fixed assets formed from purchases: Is the actual purchase price (the amount on the invoice minus (-) any trade discounts or reductions - if applicable) plus (+) transportation costs, loading and unloading costs, repair, renovation, upgrade costs, installation costs, and trial run costs already deducted (-) any recoveries from products or scrap generated during the trial run plus (+) any taxes, fees, and levies (if applicable) that the agency or unit must pay up to the time of putting the fixed asset into use;

- Original cost of fixed assets formed from construction investment: Is the final settlement value approved by the competent authority according to the current Investment Management and Construction Regulations;

- Original cost of fixed assets transferred in:  Is the value recorded in the Property Transfer Handover Certificate plus (+) transportation costs, loading and unloading costs, repair, renovation, upgrade costs, installation costs, and trial run costs already deducted (-) any recoveries from products or scrap generated during the trial run plus (+) any taxes, fees, and levies (if applicable) that the agency or unit must pay up to the time of putting the fixed asset into use;

- Original cost of fixed assets received as gifts or donations: Is the value determined by the financial agency as the basis for accounting entries or the re-evaluated value by organizations with the function of valuing state assets and agreed upon by the same-level financial agency plus (+) transportation costs, loading and unloading costs, repair, renovation, upgrade costs, installation costs, and trial run costs already deducted (-) any recoveries from products or scrap generated during the trial run plus (+) any taxes, fees, and levies (if applicable) that the agency or unit must pay up to the time of putting the fixed asset into use;

- Original cost of special assets: Shall be based on the agreed-upon price for recording in the accounting books. The agreed-upon price shall be stipulated by Ministries or equivalent Ministries responsible for managing such assets.

2. Intangible fixed assets specified in Account 213 "Intangible Fixed Assets"

- Value of land use rights:

For land allocated with payment for land use; land acquired through lawful transfer of land use rights; land leased where rent has been paid for the entire lease period, the value of land use rights is determined as the land use fee payable when the State allocates land with payment for land use or the amount paid when acquiring lawful land use rights or the total rent paid once for the entire lease period plus (+) any taxes, fees, and levies (if applicable).

In cases where land is allocated without payment for land use, the value of land use rights is determined according to the current regulations on determining the value of land use rights to be included in the asset value of organizations allocated land without payment for land use plus (+) any taxes, fees, and levies (if applicable).

- Value of invention patents: Is the cost incurred by agencies or units for research and production trials for which the State grants invention patents or for purchasing patent rights from domestic and foreign researchers.

- Value of copyright, industrial design, and utility models: Is the total amount paid as remuneration to the author recognized by the State for exclusive rights to publish and sell their work.

- Value of computer software: Is the amount paid for hiring programmers or purchasing computer software under the programs of the unit (when implementing record-keeping and management using computers).

For computer software received as gifts or donations: The original cost is determined as the value of the asset calculated by the financial agency as the basis for accounting entries or the re-evaluated value by organizations with the function of valuing state assets and agreed upon by the same-level financial agency.

Article 5. Accounting for State Revenue Payments

Account 333 - State Revenue Payments, Add the following sub-account level 2 account: 

- Account 3335 - Personal Income Tax: Reflects personal income tax withheld at source based on the taxable income of the taxpayer.

Transfer the content reflecting "Personal Income Tax" from account 3337 - Other Taxes to account 3335 - Personal Income Tax. The accounting method for personal income tax on account 3335 is similar to the accounting method for personal income tax already specified on account 3337.

Supplement the accounting principles for personal income tax as follows:

- The entity paying income must declare and pay personal income tax according to the principle of withholding at source. The entity paying income has the obligation to withhold tax money before paying income to the taxpayer to pay the tax on behalf of the taxpayer to the State Budget.;

- Unit must detail the taxable income subject to personal income tax of officials, civil servants, employees, and other workers in the unit including: Salary, wages, bonuses, and other income as prescribed by current regulations to serve as the basis for determining the amount of personal income tax payable.

Article 6. Accounting for Salaries and Wages Payable to Officials and Employees

Supplement the content of payments due to other workers outside of officials and employees of the unit into account 334 "Salaries and Wages Payable to Officials and Employees".

Account 334 includes two sub-account level 2 accounts as follows:

- Account 3341 - Salaries and Wages Payable to Officials and Employees: Reflects the amounts payable and the payment status of amounts payable to officials, civil servants, and employees of the unit regarding salary, bonus with the nature of salary, social insurance, and other amounts payable that belong to the income of officials, civil servants, and employees;

Account 3341 reflects the amounts payable to officials, civil servants, and employees who are subjects included in the list participating in social insurance according to the current regulations of the law on social insurance.

- Account 3348 - Salaries and Wages Payable to Other Workers: Reflects the amounts payable and the payment status of amounts payable to other workers outside of officials, civil servants, and employees of the unit regarding  wages, bonuses with the nature of wages (if any), and other amounts payable that belong to the income of workers;

Account 3348 reflects the amounts payable to other workers who are not included in the list participating in social insurance according to the current regulations of the law on social insurance.

Article 7. Accounting for Project Funding Sources

Account 462 - Project Funding Sources, reclassify the sub-account level 2 as follows:

- Account 4621 - Project Funding from State Budget: This account is used to reflect project funding sources provided by the State Budget.

This account includes two sub-account level 3:

+ Account 46211 - Project Management Funding Source: This account is used to reflect project management funding sources provided by the State Budget;

+ Account 46212 - Project Implementation Funding Source: This account is used to reflect project implementation funding sources provided by the State Budget.

- Account 4622 - Project Funding from Aid: This account is used to reflect project funding sources received through aid.

This account includes two sub-account level 3:

+ Account 46221 - Project Management Funding Source: This account is used to reflect project management funding sources received through aid;

+ Account 46222 - Project Implementation Funding Source: This account is used to reflect project implementation funding sources received through aid.

- Account 4628 - Other Sources: This account is used to reflect other project funding sources besides those provided by the State Budget or received through aid.

This account includes two sub-account level 3:

+ Account 46281 - Project Management Funding Source: This account is used to reflect other project management funding sources;

+ Account 46282 - Project Implementation Funding Source: This account is used to reflect other project implementation funding sources.

Article 8. Accounting for Project Expenditures

Account 662 - Project Expenditures, reclassify the second-level accounts as follows:

- Account 6621 - Expenditures from State Budget Funds: This account is used to reflect expenditures for projects from State Budget funds.

This account includes two sub-account level 3:

+ Account 66211 - Project Management Expenditures: This account is used to reflect project management expenditures from State Budget funds;

+ Account 66212 - Project Implementation Expenditures: This account is used to reflect project implementation expenditures from State Budget funds.

- Account 6622 - Expenditures from Aid Funds: This account is used to reflect expenditures for projects from aid funds.

This account includes two sub-account level 3:

+ Account 66221 - Project Management Expenditures: This account is used to reflect project management expenditures from aid funds;

+ Account 66222 - Project Implementation Expenditures: This account is used to reflect project implementation expenditures from aid funds.

- Account 6628 - Expenditures from Other Sources: This account is used to reflect expenditures for projects from other sources outside State Budget funds or received aid.

This account includes two sub-account level 3:

+ Account 66281 - Project Management Expenditures: This account is used to reflect project management expenditures from other sources;

+ Account 66282 - Project Implementation Expenditures: This account is used to reflect project implementation expenditures from other sources.

Article 9. Unemployment Insurance Accounting

Account 332 "Expenses Payable According to Wages"”, add the following second-level account:

Account 3324 - Unemployment Insurance: Reflects the situation of contributions and payments for unemployment insurance for officials, civil servants, and employees according to the laws on unemployment insurance. The unit must open detailed accounting books to track and settle unemployment insurance separately.1. Structure and Content Reflected in Account 3324 - Unemployment Insurance

Amount of unemployment insurance already paid to the unemployment insurance fund management agency;

Debit Side: - Contributions to unemployment insurance included in the unit's expenses;

Credit Side:

- Deductions for unemployment insurance from the wages of officials, civil servants, and employees;

Amount of unemployment insurance deducted but not yet paid to the unemployment insurance fund management agency.

Debit balance: - Regularly deduct unemployment insurance payable, recorded as part of the unit's expenses, record:

2. Accounting Methods for Some Main Economic Transactions

Debit Accounts 661, 662, 631, 635, 241 Credit Account 332 - Expenses Payable According to Wages (3324).

- The portion of unemployment insurance for officials, civil servants, and employees to be deducted from monthly wages, record:

Debit Account 334 - Wages Payable to Civil Servants and Employees

- When paying unemployment insurance to the unemployment insurance fund management agency, record:

Debit Account 332 - Expenses Payable According to Wages (3324)

Debit Account 334 - Wages Payable to Civil Servants and Employees

Credit Accounts 111, 112, 461, 462, 465.

In cases where the budget for operational activities, program budgets, or project budgets are withdrawn to pay unemployment insurance, simultaneously credit Account 008 "Operational Budget" or Account 009 "Program and Project Budget" (accounts outside the Balance Sheet).

Article 10. Accounting for General Administrative Expenses:

Supplement

Account 642 "General Administrative Expenses"

This account is used to reflect general administrative expenses related to activities such as public administration, production, business operations, and other activities.: 1. Recording this account requires adherence to the following regulations: - Account 642 is only used by units that incur general administrative expenses related to public administration, production and business operations, and other activities, where the costs cannot be specifically and clearly attributed to each user at the time of occurrence, so they are not immediately recorded under the cost-bearing objects;

- Account 642 must be recorded in detail according to each expense item based on the management requirements of the unit;

- At the end of the period, the accountant calculates, transfers, and allocates general administrative expenses to relevant cost aggregation accounts (Accounts 631, 635, 661...) according to appropriate criteria;  - Do not use Account 642 when the incurred administrative expenses can be determined for each specific user and directly recorded under the cost-bearing object.

2. Structure and Content Reflected in Account 642 - General Administrative Expenses

General administrative expenses incurred during the period.

- Items reducing general administrative expenses;

- Transfer and allocation of general administrative expenses to the debit side of relevant accounts 631, 635, 661, 662, 241.

Debit Side: Account 642 does not have an ending balance.

Credit Side:

When general administrative expenses occur without being able to determine for each specific user, record:

Debit Account 642 - General Administrative Expenses

At the end of the accounting period, based on the General Administrative Expense Allocation Table, calculate and transfer and allocate general administrative expenses to relevant cost aggregation accounts according to appropriate criteria, record:

3. Accounting Methods for Some Main Economic Transactions

- Debit Account 635 - Costs According to Government Orders

Debit Account 662 - Project Expenditures

Credit relevant accounts.

- Debit Account 241 - Construction in Progress

- Record the entry of various types of seals handed over by

642 - General Administrative Expenses

Debit Account 661 - Operating Expenditure

Debit Account 662 - Project Expenses

Debit Account 241 - Construction in Progress

Credit Account 642 - General Administrative Expenses

Article 11. Accounting for Surplus and Deficit of Regular Operations

Discontinue Account 4211 "Surplus and Deficit of Regular Operations" and remove Section 2 of the method of accounting for some major economic activities specified in Account 421 "Unprocessed Surplus and Deficit"

Amend the name and accounting content of Account 004 "Administrative Expenditure Allocation", as follows:

Account 004 "Surplus and Deficit of Regular Operations": This account is used to record the surplus and deficit of regular operations of administrative agencies and public service units, and the handling of such surpluses and deficits.

- Account 642 must be recorded in detail according to each expense item based on the management requirements of the unit;

- Only record in Account 004 "Surplus and Deficit of Regular Operations" the surplus and deficit of regular operations due to increased revenue and reduced expenditure by the unit for types of funds allocated for administrative expenditure or self-financing authority granted according to financial regulations;

- The determination and utilization of the surplus and deficit of regular operations must comply with current financial regulations.

Account 004 "Surplus and Deficit of Regular Operations" shall be detailed by previous year and current year.

2. Structure and Content Reflected in Account 004 - Surplus and Deficit of Regular Operations

Debit Side:

- The surplus of regular operations greater than expenditures due to increased revenue and reduced expenditure temporarily determined by the unit during the year (monthly or quarterly according to financial regulations);

- The surplus of regular operations greater than expenditures according to final settlement approved by the competent authority higher than the amount temporarily determined by the unit during the year;

- The surplus of regular operations greater than expenditures according to final settlement approved by the competent authority lower than the amount temporarily determined by the unit during the year (recorded as negative);

Credit Side:

- When transferring to reserve fund or paying additional income according to financial regulations (temporarily transferred during the year and after final settlement approval according to financial regulations).

Debit Balance:

Record the surplus of regular operations not yet utilized remaining at the end of the period.

3. Accounting Methods for Some Main Economic Transactions

- During the year, based on the increase in revenue and reduction in expenditure of types of funds allocated for administrative expenditure or self-financing authority granted according to financial regulations, the accountant temporarily determines the surplus of regular operations greater than expenditures, record:

Debit Account 004 "Surplus and Deficit of Regular Operations" 

- During the year, when the unit temporarily transfers to reserve fund and pays additional income from the surplus of regular operations greater than expenditures, record:

Debit Account 661 - Operating Expenditure

Credit Account 431 - Various Reserve Funds.

Credit Account 334 - Salaries Payable to Civil Servants and Employees

Simultaneously credit Account 004 "Surplus and Deficit of Regular Operations".

- When the unit's final settlement report is approved by the competent authority:

+ In case the surplus of regular operations greater than expenditures according to final settlement approved is higher than the amount temporarily determined by the unit during the year, record:

Debit Account 004  "Surplus and Deficit of Regular Operations" (the excess over the amount temporarily determined by the unit during the year).

The unit is allowed to transfer to reserve fund and pay additional income (the excess over the amount temporarily transferred), record:

Debit Account 661 - Operating Expenses (6611 - Previous Year)

Credit Account 431 - Various Reserve Funds

Credit Account 334 - Salaries Payable to Civil Servants and Employees.

Simultaneously credit Account 004 "Surplus and Deficit of Regular Operations".

+ In case the surplus of regular operations greater than expenditures according to final settlement approved is lower than the amount temporarily determined by the unit during the year, record:

Debit Account 004  "Surplus and Deficit of Regular Operations" (recorded as negative) (the decrease compared to the amount temporarily determined by the unit during the year).

Article 12. Amend and supplement the accounting methods for certain economic transactions as follows:

1. Accounting for payment of salaries and other income through individual accounts individual account

1.1. Principles of accounting for payment of salaries and other income through individual accounts

- The amounts that the unit pays to officials, civil servants, employees, and other workers through individual accounts include: salary, wages, additional income, and other amounts such as lunch money, allowances, bonuses, uniforms, overtime pay..., after deducting social insurance contributions, unemployment insurance, health insurance, unused advance payments, personal income tax to be withheld, and other deductions from the salary payable (if any).

In cases where there are temporary advances on salary within the month, the accountant calculates the amount of the advance to be deducted from the actual salary received; if the advance exceeds the actual salary received, it will be deducted from the salary payable in the following month.

- When implementing the payment of salaries and other income to officials, civil servants, employees, and other workers in the unit through individual accounts, the unit prepares relevant documents related to salaries and other amounts payable such as the Salary Payment Sheet (Form C02a-HD), Additional Income Payment Sheet (Form C02b-HD), Bonus Payment Sheet (Form C04-HD), Overtime Payment Sheet (Form C07-HD). These documents serve as the basis for calculating salaries and other income payable to officials, civil servants, employees, and other workers through individual accounts, and therefore do not require a "Signature Receipt" column. Monthly, based on the Salary Payment Sheets and other income sheets, the accountant calculates the salaries and other income payable to officials, civil servants, employees, and other workers and prepares the "List of Salary and Other Income Payments Through Individual Accounts" (Form C13-HD) to request the Treasury, Bank to transfer funds into the individual accounts of officials, civil servants, employees, and other workers in the unit individual account, units prepare relevant documents related to salaries and other payable amounts such as the Salary Payment Statement (Form C02a-HD), Additional Income Payment Statement (Form C02b-HD), Bonus Payment Statement (Form C04-HD), Overtime Payment Statement (Form C07-HD). These documents serve as the basis for  - Each month, the unit must publicly announcethe Salary Payment Sheet, Additional Income Payment Sheet, Bonus Payment Sheet, Overtime Payment Sheet to departments, units, and each civil servant, employee, and other worker in the unit (the form of public announcement is determined by the unit itself)..

- Monthly, the unit must publicly announce The Salary Payment Statement, Additional Income Payment Statement, Bonus Payment Statement, Overtime Payment Statement to departments, sections, units, and each civil servant, officer, and other workers within the unit (the form of public announcement is determined by the unit itself).

1.2. Accounting methods for some main economic activities

- When withdrawing budget estimates for operational expenses, project expenses from the Treasury to transfer to a bank deposit account to pay salaries and other income to officials, civil servants, employees, and other workers through individual accounts, record:

Debit Account 112 - Bank Deposits, Treasury (details of bank deposits)

Credit Accounts 461, 462, 465.

At the same time, credit Account 008 "Operational Budget Estimate" or Account 009 "Program and Project Budget Estimate"

- When withdrawing money from the unit's deposit account at the Treasury to transfer to a bank deposit account to pay salaries and other income to officials, civil servants, employees, and other workers individual account through individual accounts, record:

Debit Account 112 - Bank Deposits, Treasury (details of bank deposits)

Credit Account Bank Deposits, Treasury (details of Treasury deposits).

- When receiving confirmation from the bank serving the transfer of salaries and other income into the individual accounts of each official, civil servant, employee, and other worker in the unit, record:

Debit Account 332 - Expenses Payable According to Wages (3324)

Credit Account 112 - Bank Deposits, Treasury (details of bank deposits).

2. Accounting for purchases of tangible fixed assets centralized by the superior unit to allocate to subordinate units

2.1. Principles of accounting for centralized procurement of tangible fixed assets

2.1. Principles of accounting for centralized purchase of tangible fixed assets

- The centralized purchase of tangible fixed assets by the superior unit must be carried out in accordance with current laws regarding procedures for organizing and supervising procurement and handling violations of centralized procurement of tangible fixed assets;

- The superior unit implements bidding for the purchase of tangible fixed assets from the state budget according to current regulations and is responsible for settling and finalizing procurement costs for centralized assets based on the annual budget allocation and the actual completion of procurement, distribution, and handover of tangible fixed assets to subordinate units or the superior unit conducts bidding for procurement and then hands over to subordinate units for management and use of tangible fixed assets based on the annual budget allocation;

- Subordinate units, when assigned to organize the procurement of tangible fixed assets, must base their results on the bidding results of the superior unit; At the same time, subordinate units must settle and finalize procurement, management, and use of tangible fixed assets according to current regulations.

2.2. Accounting methods for some main economic activities

2.2.1. Accounting for centralized procurement organized by the superior unit through bidding and completed handover of tangible fixed assets for subordinate units to manage and use a. Accounting for the superior unit (unit organizing centralized procurement of tangible fixed assets)

- When withdrawing the operational budget estimate to prepay the seller under the Economic Contract for asset procurement between the unit and the supplier, record:

Debit Account 331 - Accounts Payable (3311)

Credit Accounts 112, 461...

At the same time, credit Account 008 "Operational Budget Estimate"

- Upon completion of procurement, based on the Acceptance Certificate between the unit and the supplier regarding the tangible fixed assets purchased, Sales Invoice, and related documents, the accountant reflects the value of the purchased tangible fixed assets, record:

Debit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets)

Credit Account 331 - Accounts Payable (3311)

- When incurring costs related to the procurement of tangible fixed assets such as consulting fees, support costs..., record:

Debit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets)

Credit Accounts 111, 112

- Based on the amount due, the amount paid, the accountant calculates the remaining amount to be paid to the supplier for the purchased tangible fixed assets, record:

Debit Account 331 - Accounts Payable (3311)

Credit Accounts 112, 461...

If withdrawing the operational budget estimate to pay the supplier simultaneously credit Account 008 "Operational Budget Estimate".

- When handing over the centrally procured tangible fixed assets for management and use by subordinate units, based on the Property Transfer Decision, Property Transfer Certificate, and other related documents, record:

Debit Account 342 - Internal Settlement (Details for each subordinate unit)

Credit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets).

When the subordinate reports that they have received all tangible fixed assets and related documents from the superior, record:

Debit Account 661 - Operating Expenditure

Credit Account 342 - Internal Settlement (Details for each subordinate unit).

- During the centralized procurement process, the superior unit organizes bidding in accordance with the provisions of the law:

+ When revenue from selling tender documents, tender fees, etc., occurs, record:

Debit Accounts 111, 112

Credit Account 511 - Revenue Items (5118).

+ When expenses related to the bidding process occur, record:

Debit Account 511 - Revenue Accounts (5118) 

Credit accounts 111, 112...

+ Transfer the surplus of revenue over expenses from the bidding and evaluation activities, record:

Debit Account 511 - Revenue Accounts (5118) 

Credit Account 421 - Unprocessed Revenue and Expense Differences (4218).

+ When there is a decision to handle the surplus of revenue over expenses, record:

Debit Account 421 - Unprocessed Revenue and Expense Differences (4218)

Credit relevant accounts.

b. Accounting for subordinate units (units receiving management and use of tangible fixed assets through centralized procurement transferred by superiors)

- When receiving tangible fixed assets transferred by superiors, based on the Property Handover Certificate along with related documents for tangible fixed assets, if the tangible fixed assets are put into use immediately, record:

Debit Account 211 - Tangible Fixed Assets (Original cost is the transfer price of tangible fixed assets from superiors)

Credit Account 466 - Source of Funds Forming Fixed Assets.

- In cases where tangible fixed assets received must be installed, tested, and subject to registration fees and other related costs, when installation and testing costs occur, record:

Debit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets)

Credit Accounts 111, 112, 461.

If the budget is reduced for operational expenses, simultaneously record Credit Account 008 "Operational Budget".

- When installation, testing, etc., is completed and handed over for use, record:

Debit Account 211 - Tangible Fixed Assets (Original cost is the transfer price of tangible fixed assets from superiors plus (+) installation and testing costs)

Credit Account 241 - Construction in Progress (2411) (Installation and testing costs...)Credit Account 466 - Source of Funds Forming Fixed Assets (based on the transfer price of tangible fixed assets from superiors).

Simultaneously, record:         

Credit Account 466 - Source of Funds Forming Fixed Assets (Installation and testing costs...).

Debit Account 661 - Operating Expenditure

2.2.2. Accounting for centralized procurement organized by superiors through bidding, signing contracts, then transferring to subordinates for procurement, management, and use of tangible fixed assets.

Tangible Fixed Assets. Accounting for superior units (units organizing bidding for procurement)

a. - The superior unit organizes bidding and selects according to the provisions of the law: a. Accounting for the superior unit (unit organizing centralized procurement of tangible fixed assets)

+ When revenue from selling tender documents, tender fees, etc., occurs, record:

+ When expenses related to the bidding and evaluation processes occur, record:

Debit Accounts 111, 112

Credit Account 511 - Revenue Items (5118).

b. Accounting for subordinate units (units organizing procurement, managing, and using tangible fixed assets)

Debit Account 511 - Revenue Accounts (5118) 

Credit accounts 111, 112...

+ Transfer the surplus of revenue over expenses from the bidding and evaluation activities, record:

Debit Account 511 - Revenue Accounts (5118) 

Credit Account 421 - Unprocessed Revenue and Expense Differences (4218).

+ When there is a decision to handle the surplus of revenue over expenses, record:

Debit Account 421 - Unprocessed Revenue and Expense Differences (4218)

Credit relevant accounts.

- Based on relevant documents related to the procurement of tangible fixed assets for immediate use, including Purchase Invoices and other payment documents, accounting determines the original cost of the tangible fixed assets, prepares a Property Handover Certificate, record:

Debit Account 211 - Tangible Fixed Assets  Credit Accounts 111, 112, 461.

Credit Account 466 - Source of Funds Forming Fixed Assets.

- If the purchased tangible fixed assets require installation and testing, record:

If the budget is reduced for operational expenses, simultaneously record Credit Account 008 "Operational Budget".

Simultaneously, the accountant records:

Debit Account 661 - Operating Expenditure

When installation is complete and the tangible fixed assets are handed over for use, record:

Accounting for products, goods

Debit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets)

- If the purchased tangible fixed assets require installation and testing, record:

If the budget is reduced for operational expenses, simultaneously record Credit Account 008 "Operational Budget".

consumed internally

Credit Account 466 - Source of Funds Forming Fixed Assets.

Credit Account 241 - Construction in Progress (2411 - Procurement of Tangible Fixed Assets).

Simultaneously, the accountant records:

Debit Account 661 - Operating Expenditure

When installation is complete and the tangible fixed assets are handed over for use, record:

3. Products, goods consumed internally are products, goods

For public goods and services under the management of provincial people's committees, specialized departments at the provincial level shall build proposals for price support and subsidies to send to the provincial Department of Finance for review and submission to the provincial people's committee for decision on specific levels of price support and subsidies.produced or supplied for internal consumption by the entity not including products, goods used to continue productionbusiness operations of the entity rights . Determination of the VAT deductible amount, VAT payable, and declaration of VAT and corporate income tax shall be carried out in accordance with the provisions of the tax laws.business operations of the entity- If the products, goods subject to VAT under the deduction method are used internally to serve the production and business of goods and services subject to VAT under the deduction method, when these products, goods are used internally, record: Debit Account 631 - Operating Expenses (production costs or cost of goods sold), Credit Account 531 - Operating Revenue (reflecting internal sales revenue based on production costs or cost of goods sold).business operations of the entitySimultaneously transfer the cost of goods sold, record:

Debit Account 531 - Operating Revenue

Credit Account 155 - Products, Goods.

Simultaneously, declare VAT for products, goods used internally for deduction, record:

Debit Account 311 - Receivables (3113)

Credit Account 333 - Taxes Payable to the State (33311).   

- If the products, goods subject to VAT under the deduction method are used internally to serve the production and business of goods and services not subject to VAT or subject to VAT under the direct payment method, when these products, goods are used internally, record:

Debit Account 631 - Operating Expenses (production costs or cost of goods sold plus (+) output VAT)

Credit Account 531 - Operating Revenue (reflecting internal sales revenue based on production costs or cost of goods sold).

Credit Account 3331 - VAT Payable.

Amend Part Three - Accounting System.

1. Budget Tracking Ledger (Form S41-H); Source of Funds Usage Ledger (Form S42-H); Summary Source of Funds Usage Ledger (Form S43-H); Detailed Operational Expenditure Ledger (Form S61-H); Detailed Project Expenditure Ledger (Form S62-H); Summary Finalization Ledger of the Unit's Budget and Other Sources (Form S04-CT-H), for these ledgers, change the item (column) Type, Item to "Economic Code"; Change the item (column) Group, Item, Sub-item to "Economic Content Code" (except for Section I - Budget Tracking Ledger, the "Group" row does not need to reflect)

2. Add "Common Management Cost Ledger" (Form S73-H) (

Appendix 02.1

Amend Part Four - Financial Reporting System.

1. At the top left corner of financial reporting forms, change "Budget Unit Code" to "Unit Code Related to the Budget".

Debit Account 311 - Receivables (3113)

- Record reductions in issuance costs of sold seals when they occur

- If the products, goods subject to VAT under the deduction method are used internally to serve the production and business of goods and services not subject to VAT or subject to VAT under the direct payment method, when these products, goods are used internally, record:

Article 13. Amend part three - Accounting system.

1. Budget tracking ledger (Form S41-H); Fund usage tracking ledger (Form S42-H); Comprehensive fund usage ledger (Form S43-H); Detailed activity expense ledger (Form S61-H); Detailed project expense ledger (Form S62-H); Comprehensive final settlement ledger and other sources of funds (Form S04-CT-H), for these ledgers, where there is an Item (column) Type, Category, change it to "Economic Sector Code"; Item (column) Group Expense Item, Item, Sub-item change to "Economic Content Code" (except for Part I - Budget Tracking Ledger, the "Group Expense Item" row does not need to reflect)

2. Add "General Administrative Expense Ledger" (Form S73-H) (Appendix 02.1).

Article 14. Amend part four - Financial reporting system.

1. On the top left corner of financial report forms, change the Unit Code SDNS to "Budget-related Unit Code";

2. Report "Summary of Financial Situation and Settlement of Used Funds" (Form B02-H) (Form B02/CT-H) and detailed sub-reports "Detailed Report on Operating Expenses" (Form F02-1H); "Detailed Report on Project Expenses" (Form F02-2H); "Comparison Table of Budget Estimates at State Treasury" (Form F02-3aH) and "Comparison Table of Advance Payments and Settlements of Budget Funds at State Treasury" (Form F02-3bH); "Summary Report on Settlement of Budget and Other Sources of the Unit" (Form B04/CT-H), where the indicators (columns) Type, Clause shall be changed to "Economic Sector Code", and the indicators (columns) Group of Expense Items, Item, Sub-item shall be changed to "Economic Content Code":

- Amend sub-report F02-3aH "Comparison Table of Budget Estimates at State Treasury” (Appendix No. 03.1); 

- Add sub-report F02-3cH "Balance Sheet Comparison of Deposit Accounts" (Appendix No. 03.2).

3. Amending and supplementing  "Explanation of Financial Report" (Form B06-H), as follows:

- Part V "Budget Utilization Situation", Part VI "Revenue from Fees and Charges of the State Budget Kept by the Unit for Expenditure", Part VII "Funding Reception Situation": The indicators (columns) Type, Clause shall be changed to indicator (column) "Economic Sector Code";

- Part IV "Implementation of State Budget Payments and Higher Authority Payments": Add Column 1 (after Column B - Indicator) "Amount Due from Previous Year"; Column 1 "Amount Due" shall be changed to Column 2 "Amount Due This Year"; Column 2 "Amount Paid" shall be changed to Column 3 "Amount Paid This Year"; Column 3 "Remaining Amount Due" shall be changed to Column 4 "Remaining Amount Due This Year" (Sub-report 03.3).

Article 15. This Circular takes effect 45 days from the date of signature. For other accounting sections not covered by this Circular, administrative agencies and public institutions shall implement according to the Accounting System for Administrative and Public Institutions issued by Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance.

Article 16. Administrative agencies and public institutions with special accounting systems established by separate Circulars, Decisions, or approval letters from the Ministry of Finance must base their guidance and supplements on this Circular.

Article 17. Ministries, sectors, People's Committees, Departments of Finance, State Treasuries of Provinces and Cities directly under the Central Government have the responsibility to guide units in implementing this Circular. Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and resolution./.