Circular No. 49-TC/CĐKT on temporarily regulating accounting procedures applicable to the National Investment Support Fund

✦ 智能摘要

Circular No. 49-TC/CĐKT temporarily regulates accounting procedures for the National Investment Support Fund (NISF), including the supplementation of vouchers, accounting accounts, and financial reports. This circular applies to the Central Office and branches of the NISF.

适用范围

The Central Office and branches of the National Investment Support Fund (NISF).

要点

The NISF organizes its own accounting work, using the operational accounting system of the State Investment Agency - Ministry of Finance.
Supplement additional types of vouchers such as warehouse entry forms, warehouse exit forms, damage reports, property transfer records, payment lists, interest payment requests, etc.
Supplement additional accounting accounts such as Account 10 (Fixed Assets), Account 24 (Loans from NISF), Account 31 (Operating Expenses), Account 50 (Cash), Account 63 (Inter-unit Settlements within NISF).
Add additional reports such as income settlement reports, expense reports, capital sources and usage reports, asset reports.
Reporting deadlines: Monthly reports must be submitted no later than 10 days after the end of the month; quarterly reports no later than 15 days after the end of the quarter; annual reports no later than 20 days after the end of the year.

🌐 本文件的社会影响

Positive impact: Helps the NISF manage finances and operations more effectively, ensuring the rational use of funds.
Negative impact: May increase the workload for accounting staff due to the need to supplement additional vouchers, accounts, and reports.

❓ 常见问题

What types of vouchers does the NISF use?

The NISF uses vouchers such as warehouse entry forms, warehouse exit forms, damage reports, property transfer records, payment lists, interest payment requests, etc. (Article 1).

What additional accounting accounts does the NISF supplement?

The NISF supplements additional accounts such as Account 10 (Fixed Assets), Account 24 (Loans from NISF), Account 31 (Operating Expenses), Account 50 (Cash), Account 63 (Inter-unit Settlements within NISF). (Article 2).

What does the NISF's operational financial report include?

The NISF's operational financial report includes income settlement reports, expense reports; capital sources and usage reports; asset reports. (Article 4).

What are the reporting deadlines for the NISF?

Monthly reports must be submitted no later than 10 days after the end of the month; quarterly reports no later than 15 days after the end of the quarter; annual reports no later than 20 days after the end of the year. (Article 4).

What types of foreign transaction vouchers does the NISF use?

The NISF uses vouchers such as letter of credit request forms, notification of opening letters of credit, payment orders, receipts and payments on behalf of organizations and foreign banks. (Article 1).

全文

CIRCULAR

Interim Accounting Regulations for the National Investment Support Fund

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Implementing Decision 808/TTg dated December 9, 1995 of the Prime Minister on the establishment of the National Investment Support Fund (NISF); Decision No. 462/TTg dated July 9, 1996 of the Prime Minister approving the Charter of the NISF; To unify accounting work for the NISF, the Ministry of Finance provides interim accounting regulations applicable to units of the NISF (Central Office and branches of the NISF) as follows:

I. GENERAL PROVISIONS:

1. The accounting of the NISF's operations is the recording, calculation, and reflection of the situation regarding the receipt of operating capital, the use of capital, and the results of the NISF's activities as stipulated in Chapter V of the Charter of the NISF, serving as a tool for checking and managing activities related to capital and assets, ensuring effective operation of the Fund, rational and economical use of assets and funds.

2. The NISF organizes its own accounting work, using the accounting system of the General Department of Investment Development to implement the accounting work of the Fund.

3. Units of the NISF (Central Office and Branches) may use the accounting system for business operations issued by the General Department of Investment Development - Ministry of Finance pursuant to Decision No. 1196 TC/CĐKT dated December 10, 1994 of the Minister of Finance but must prepare separate balance sheets; they may also use additional types of accounting vouchers, accounting accounts, accounting ledgers, and business accounting reports as prescribed in this Circular.

II. SPECIFIC PROVISIONS:

1. Business Accounting Vouchers:

In addition to the business accounting vouchers already specified in Decision No. 1196 TC/CĐKT dated December 10, 1994 of the Minister of Finance, the interim accounting regulations applied to the NISF are supplemented with additional types of vouchers and the following accounting vouchers:

1.1. Additional Types of Vouchers:

1.1.1. Fixed Assets, Materials, Equipment:

Including the following vouchers:

- Warehouse Receipt

- Warehouse Dispatch Note

- Invoice and Warehouse Dispatch Note

- Report on Damaged, Lost, or Recovered Tools

- Property Transfer Certificate

- Fixed Asset Liquidation Report

- Fixed Asset Inventory Report

1.1.2. Expenses, Income, Determination of Results, and Distribution and Utilization of Results of NISF Operations. Including the following vouchers:

- Payment Schedule

- Interest Calculation Sheet

- Interest Payment Request Form

- Attendance Sheet

- Social Insurance Leave Slip

- Social Insurance Payment Sheet

1.2. Additional Vouchers in the Following Categories:

1.2.1. Capital Source Vouchers:

- Capital Contribution Agreement

- Bond Purchase Agreement

- Loan Agreement with Financing Organizations

- Summary of Bond and Bill Sale Results

1.2.2. Payment Vouchers:

- Domestic Payments:

+ Receipt Notice

+ Advance Payment Request

+ Advance Payment Settlement Notice

+ Cash Box Inventory Report

+ Check for NISF Use (Transfer Check, Cash Check, Standby Check, Limit Check)

+ Direct Debit Authorization (for NISF use)

+ Letter of Credit

+ Notification of Collection and Payment on Behalf of Organizations, State Treasury, and Domestic Banks

+ Notification of Collection and Payment within the NISF System

- Foreign Payments:

+ Letter of Credit Request: Letter, Telegraphic Opening of Letter of Credit

+ Letter of Credit Notification: Irrevocable Letter of Credit, Revocable Letter of Credit; Unconfirmed Documentary Credit, Confirmed Documentary Credit; Usance Draft (Advance Draft; Recurrent Draft; Transferable Draft; Back-to-Back Draft; Circulating Draft)

+ Payment Order

+ Notification of Collection and Payment on Behalf of Foreign Financial Institutions and Banks

+ Discount Voucher

+ Sight Draft, Usance Draft

+ Agency Collection

+ Pledge Agreement

+ Export Credit Insurance

+ Payment Guarantee Commitment

2. Business Accounting Accounts:

The NISF supplements the following first-level accounting accounts not included in the business accounting account system according to Decision 1196 TC/CĐKT as follows:

2.1. Supplement Type 1: Fixed Assets, Materials, Equipment:

Including the following accounts:

Account 10: Fixed Assets

Account 11: Depreciation of Fixed Assets

Account 12: Materials, Equipment

2.2. Type 2 - Loans: