Decision No. 74/2007/QD-BTC issues Accounting Regulations for the Vietnam Universal Service Fund, including accounting accounts system, financial reports, vouchers, and accounting books. This document shall take effect fifteen days after publication in the Official Gazette.
적용 범위
The Vietnam Universal Service Fund and other funds with similar content and operational principles
핵심 사항
- Issue the accounting accounts system for the Vietnam Universal Service Fund (Article 1)
- Apply the financial reporting system, accounting vouchers, and accounting books suitable for the fund's operations (Article 1)
- Provisions on transferring balances of accounts in the 2007 fiscal year (Article 2)
- Accounting regulations not specified in this decision shall comply with the Accounting Law and Decree No. 129/2004/ND-CP (Article 2)
- The Director of the Accounting and Auditing System Department, relevant units shall be responsible for guiding and supervising the implementation of this decision (Article 3)
🌐 이 문서의 사회적 영향
- Enhance financial management for the Vietnam Universal Service Fund
- Facilitate relevant units in monitoring and auditing the fund's accounting activities
❓ 자주 묻는 질문
When does this decision come into effect?
Fifteen days from the date of publication in the Official Gazette.
What is the main content of Decision No. 74/2007/QD-BTC?
Issues Accounting Regulations for the Vietnam Universal Service Fund, including accounting accounts system, financial reports, vouchers, and accounting books.
What accounting regulations not specified in this decision shall comply with?
The Accounting Law and Decree No. 129/2004/ND-CP
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 74/2007/QĐ-BTC |
Hanoi, August 21, 2007 |
Pursuant to …;
REGARDING THE ISSUANCE OF ACCOUNTING REGULATIONS APPLICABLE TO THE VIETNAM UNIVERSAL SERVICE FUND
THE MINISTER OF FINANCE
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003, and the Government Decree No. 129/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law in business operations;
Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Decision No. 191/2004/QĐ-TTg dated November 8, 2004 on the establishment, organization, and operation of the Vietnam Universal Service Fund;
At the proposal of the Director of the Accounting and Auditing Regulations Department,
DECIDE AS FOLLOWS:
Article 1. Issuing with this Decision the Accounting Regulations applicable to the Vietnam Universal Service Fund, consisting of four parts:
Part One: Accounting Account System;
Part Two: Financial Reporting System;
Part Three: Accounting Voucher System;
Part Four: Ledger System
Other Funds with similar content and operational principles to the Vietnam Universal Service Fund may apply these Accounting Regulations appropriately.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Vietnam Universal Service Fund shall close its accounting books to transfer balances from old accounts to new accounts according to the Accounting Regulations issued under this Decision for the 2007 fiscal year. Any other accounting regulations not specified in this Decision shall be implemented in accordance with the Accounting Law and the Government Decree No. 129/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law in business operations.
Article 3. The Director of the Accounting and Auditing Regulations Department, the Director of the Banking and Financial Institutions Financial Department, the Director of the Vietnam Universal Service Fund, and the heads of relevant units shall be responsible for guiding, inspecting, and implementing this Decision.
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Place of Receipt: |
DEPUTY MINISTER |
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ATTACHED DOCUMENT |
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