Decision No. 299-TTg Issuing the Regular Official Accounting and Statistical Reporting System for Economic Units under the Domestic Trade Sector

Pursuant to …;
Issuing the regular official statistical accounting reporting system for economic units at the grassroots level under the domestic trade sector
basic economic unit in the domestic trade sector

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 PRIME MINISTER

Pursuant to Decree No. 27-CP dated February 22, 1962 of the Council of Ministers stipulating principles on the establishment and issuance of systems, forms, and survey methods for statistics;

Pursuant to Resolution No. 02-CP dated January 02, 1971 of the Council of Ministers on the restructuring of the economic information system (specifically regarding the statistical and accounting information system);

Pursuant to Decision No. 168-TTg dated September 17, 1970 of the Prime Minister issuing the statistical indicators system and the regular official statistical reporting system;

To meet the requirements of planning work and the improvement of economic management in the domestic trade sector;

At the proposal of the General Director of the General Statistics Office, the Minister of Finance, and the Minister of Domestic Trade.

DECISION:

Article 1. Now hereby promulgating with this decision the regular official statistical-accounting reporting system for economic units at the grassroots level under the domestic trade sector.

Article 2. This reporting system will be uniformly applied from January 1, 1972 in all independent economic accounting state-owned and public-private joint venture commercial units under the domestic trade sector.

As for commercial units at the grassroots level belonging to other sectors, based on the spirit of this decision, the General Statistics Office will jointly define specific regulations with those sectors after consulting with the Ministry of Finance.

Article 3. All previous documents on the regular official statistical-accounting reporting system for state-owned and public-private joint venture commercial units at the grassroots level under the domestic trade sector that conflict with this system are hereby abolished.

Article 4. The General Statistics Office shall base itself on this decision and according to the directives of the Central Party and Government during each period to supplement the content of the reporting forms following the principle of simplicity and practicality. Before making such regulations, the General Statistics Office must consult with the Office of the Prime Minister's Secretariat, the State Planning Commission, the Ministry of Finance, and the relevant ministries.

Article 5. The heads of companies, stores, and trading enterprises under the domestic trade sector are responsible for implementing this reporting system, must carefully review and examine all types of reports, sign and stamp them before sending them out.

If unit heads, chief accountants, or assisting staff fail to implement or incorrectly implement the prescribed regulations, they will be subject to disciplinary action according to Article 5 of the Labor Discipline Regulations for State Enterprises and Agencies issued together with Decree No. 195-CP dated December 31, 1964 of the Council of Ministers; in serious cases, they may be prosecuted under the law.

Article 6. The Minister of Domestic Trade, the Chairmen of the Autonomous Region, Provincial, and Central City Administrative Committees have the responsibility to organize the implementation of this reporting system.

Article 7. The Minister of the Office of the Prime Minister, the General Director of the General Statistics Office, and the Minister of Finance are responsible for enforcing this decision.