This Decision issues Accounting Regulations for Enforcement Activities to be applied to civil enforcement agencies to ensure uniformity and accuracy in financial management within the sector. These regulations consist of five main contents: general provisions, document systems, accounts, accounting ledgers, and financial reports.
적용 범위
Civil Enforcement Agency under the Ministry of Justice; Civil Enforcement Agencies at provincial and centrally-administered municipal levels; Civil Enforcement Agencies at district, county, town, and provincial city levels.
핵심 사항
- The Accounting Regulations for Enforcement Activities apply to enforcement units, including the Civil Enforcement Agency under the Ministry of Justice and Civil Enforcement Agencies at different levels.
- Heads of enforcement agencies must strictly comply with the provisions set out in these Accounting Regulations.
- The Accounting Regulations for Enforcement Activities include five main contents: general provisions, document systems, accounts, accounting ledgers, and financial reports.
🌐 이 문서의 사회적 영향
- The positive impact is ensuring uniformity and accuracy in financial management within the civil enforcement sector.
- The negative impact may be the organizational burden on enforcement agencies in implementing these regulations.
❓ 자주 묻는 질문
To which entities does the Accounting Regulations for Enforcement Activities apply?
These regulations apply to the Civil Enforcement Agency under the Ministry of Justice and Civil Enforcement Agencies at provincial and centrally-administered municipal levels; Civil Enforcement Agencies at district, county, town, and provincial city levels.
Must heads of enforcement agencies strictly comply with the provisions set out in these Accounting Regulations?
Yes, heads of Civil Enforcement Agencies must strictly comply with the provisions set out in the Accounting Regulations for Enforcement Activities.
What contents do the Accounting Regulations for Enforcement Activities include?
These regulations include five main contents: general provisions, document systems, accounts, accounting ledgers, and financial reports.
What is the effective date of the Accounting Regulations for Enforcement Activities?
Civil Enforcement Agencies at district, county, town, and provincial city levels must implement these regulations fifteen days after their publication in the Official Gazette.
Who is responsible for implementing and monitoring the implementation of the Accounting Regulations for Enforcement Activities?
The Head of the Planning and Finance Department, the Director of the Civil Enforcement Agency under the Ministry of Justice, and the Director of the Ministry of Justice's Office are responsible for implementing, guiding, and supervising the implementation process.
전문
Pursuant to …;
Regarding the issuance of accounting regulations for enforcement proceedings
________________
THE MINISTER OF JUSTICE
Pursuant to the Accounting Law No. 03/2003/QH11 adopted by the National Assembly of the Socialist Republic of Vietnam, Session XI on June 17, 2003;
Pursuant to the Civil Enforcement Ordinance No. 13/2004/PL-UBTVQH issued on January 14, 2004;
Pursuant to Decree No. 62/2003/NĐ-CP dated June 6, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;
Pursuant to Decree No. 173/2004/NĐ-CP dated September 30, 2004 of the Government stipulating procedures, coercive measures, and administrative penalties in civil enforcement;
Pursuant to the Accounting System for Administrative and Public Institutions issued pursuant to Decision No. 999/TC-QĐ-CĐKT dated November 2, 1996 and Circulars guiding, amending, and supplementing the Accounting System for Administrative and Public Institutions of the Ministry of Finance;
Pursuant to Circular No. 12020/TC-CĐKT dated October 22, 2004 of the Ministry of Finance regarding approval of the Accounting System for Enforcement Proceedings and requesting the Ministry of Justice to issue the Accounting System for Enforcement Proceedings;
At the proposal of the Director of the Department of Planning and Finance and the Director of the Civil Enforcement Agency,
Pursuant to …;:
Article 1. Attached hereto is the "Accounting System for Enforcement Proceedings" comprising five contents:
1. General provisions;
2. Accounting vouchers system;
3. Accounting account system;
4. Accounting ledger system;
5. Financial reporting system.
Article 2. The Accounting System for Enforcement Proceedings shall be applied to enforcement agencies including: the Civil Enforcement Agency under the Ministry of Justice; the Civil Enforcement Agency of provinces and centrally-administered cities; the Civil Enforcement Agency of districts, counties, towns, and cities under provinces, fifteen days after publication in the Official Gazette.
Article 3. Heads of Civil Enforcement Agencies must strictly comply with the provisions of this Accounting System.
The Director of the Department of Planning and Finance, the Director of the Civil Enforcement Agency, and the Head of the Office of the Ministry of Justice are responsible for implementing, guiding, and supervising the implementation of the Accounting System for Enforcement Proceedings at enforcement agencies.
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