Circular No. 6692/TC/TCDN provides guidance on the procedures for circulating accounting documents in support of trade promotion activities for enterprises, ensuring transparency and convenience in the settlement process.
适用范围
Ministries, ministerial-level agencies, government-affiliated agencies; People's Committees of provinces and centrally-administered cities; enterprises participating in national key trade promotion programs.
要点
- The enterprise retains the original document and sends a certified copy with an official stamp to the relevant authority (Point 1).
- The program organizer notes on the documents about state support or corporate contributions (Point 2).
- The trade promotion program organizer collects, reconciles, and allocates expenses according to the prescribed ratio for settlement with participating enterprises (Point 3).
- Settlement of supported funds serves as a basis for enterprises to record costs in product cost statements and for the program organizer to settle state-supported funds.
- The program organizer must publicly announce settlements with participating enterprises.
🌐 本文件的社会影响
- Facilitate management, supervision, and settlement of trade promotion support funding.
- Assist enterprises in easily recording costs into product cost statements.
- Ensure transparency during the implementation of trade promotion programs.
❓ 常见问题
How should enterprises retain original documents?
The enterprise retains the original document and sends a certified copy with an official stamp to the relevant authority (Point 1).
What actions must the trade promotion program organizer take regarding documents?
The program organizer notes on the documents about state support or corporate contributions (Point 2).
What is the significance of settlement for enterprises?
Settlement serves as a basis for enterprises to record costs in product cost statements.
全文
| NATIONAL ASSEMBLY OFFICE | VIETNAMESE LEGAL DATABASE |
LAWDATA
LETTER
OF THE MINISTRY OF FINANCE NO. 6692 TC/TCDN DATED JUNE 2, 2005
REGARDING SUPPORT FOR TRADE PROMOTION
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
The Ministry of Finance has issued Circular No. 86/2002/TT-BTC dated September 27, 2002 to guide the disbursement of funds for supporting trade promotion activities aimed at boosting exports.
In accordance with the Prime Minister's directive in Point 3 of Document No. 123/TTg-KTTH dated January 28, 2005 regarding mechanisms and policies for implementing national key trade promotion programs, and upon the request of the Ministry of Trade in Document No. 1798/TM-XTTM dated April 15, 2005 to amend certain points within the support mechanism for implementing national key trade promotion programs; to align with the method of support and facilitate convenient settlement of supported trade promotion expenses while ensuring oversight by the program sponsor and the State, the Ministry of Finance provides specific guidance on accounting document circulation procedures as follows:
1. Retaining expense documents: The agency that initially disburses funds retains the original document, simultaneously making a certified copy stamped by the disbursement agency to be stored by related agencies.
2. On all expense documents retained by enterprises:
- If it is an original document issued by the enterprise that initially disbursed funds, the program sponsor shall note "State participation in support" and stamp the document.
- If it is a copy issued by the program sponsor that initially disbursed funds, the program sponsor shall note "enterprise contribution" on the certified copy stamped by the program sponsor.
3. The national key trade promotion program sponsor is responsible for collecting all expense documents as stipulated, comparing with original documents (in cases where enterprises retain originals), allocating expenses according to the ratio specified in Part II Section 4 of Circular No. 86/2002/TT-BTC, and publicly announcing the settlement with participating enterprises and funding agencies.
This settlement (accompanied by the aforementioned expense documents) serves as a basis for participating enterprises in national key trade promotion programs to record expenses into their cost structure, while also serving as a basis for program sponsors to settle State-funded portions with financial authorities.
关系图
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