Circular No. 91/2010/TT-BTC guiding accounting for civil enforcement business operations

CIRCULAR

Guidelines for accounting practices in civil enforcement proceedings

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Civil Enforcement Law No. 26/2008/QH12 dated November 28, 2008;

Pursuant to the Government Decree No. 128/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law applicable in state accounting;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 58/2009/NĐ-CP dated July 13, 2009 detailing and guiding the implementation of certain provisions of the Civil Enforcement Law regarding civil enforcement procedures;

Pursuant to the Government Decree No. 74/2009/NĐ-CP dated September 9, 2009 detailing and guiding the implementation of certain provisions of the Civil Enforcement Law regarding civil enforcement management agencies, civil enforcement agencies, and civil enforcement officers;

The Ministry of Finance provides guidelines for accounting practices in civil enforcement proceedings as follows:

I. GENERAL PROVISIONS

Article 1. Scope and Applicability

1. Accounting practices in civil enforcement proceedings refer to the collection, processing, examination, analysis, and provision of economic information in the form of value and physical assets of civil enforcement activities including: money, assets subject to enforcement, assets already enforced, and assets still to be enforced according to each enforcement decision; the situation of managing money, assets, and evidence; the situation of internal and external payments of civil enforcement units.

2. Accounting practices in civil enforcement proceedings apply to units including: the Civil Enforcement Agency General Department under the Ministry of Justice; the Provincial Civil Enforcement Agency (hereinafter referred to as the Provincial Civil Enforcement Agency); the District Civil Enforcement Agency (hereinafter referred to as the District Civil Enforcement Agency).

Article 2. Tasks of accounting practices in civil enforcement proceedings

1. Tasks of accounting at the District Civil Enforcement Agency:

1.1. Collecting, processing accounting information and data on civil enforcement activities and the management situation of money, assets, and evidence during the enforcement process of the unit;

1.2. Monitoring and supervising receivables, collected amounts from enforcement targets and payments to enforcement beneficiaries, payments to the State budget, cash inflow and outflow situations, asset management during the enforcement process, detecting and preventing violations of financial and accounting laws in civil enforcement;

1.3. Monitoring, supervising, and managing revenues from enforcement related to prisons and detention centers;

1.4. Regularly preparing detailed reconciliation reports on income and expenditure, cash and asset inflows and outflows between accounting books and each case file of the enforcement officer quarterly and annually to promptly address any discrepancies or arrears in accordance with accounting, finance, and civil enforcement laws. For completed case files, immediate reconciliation reports must be prepared before approving the filing for storage;

1.5. Preparing and submitting financial reports, civil enforcement management accounting reports, and providing accounting data on enforcement situations for statistical purposes and higher-level management agencies;

1.6. Analyzing accounting information and data on enforcement to assist the head of the civil enforcement agency and higher-level management agencies in understanding the revenue and expenditure situation as well as the enforcement activities of the unit;

2. Tasks of accounting at the Provincial Civil Enforcement Agency:

2.1. Collecting, processing accounting information and data on civil enforcement activities and the management situation of money, assets, and evidence during the enforcement process of the unit;

2.2. Monitoring and supervising receivables, collected amounts from enforcement targets and payments to enforcement beneficiaries, payments to the State budget, cash inflow and outflow situations, asset management during the enforcement process, detecting and preventing violations of financial and accounting laws in civil enforcement;

2.3. Monitoring, supervising, and managing revenues from enforcement related to prisons and detention centers;

2.4. Regularly preparing detailed reconciliation reports on income and expenditure, cash and asset inflows and outflows between accounting books and each case file of the enforcement officer quarterly and annually to promptly address any discrepancies or arrears in accordance with accounting, finance, and civil enforcement laws. For completed case files, immediate reconciliation reports must be prepared before approving the filing for storage;

2.5. Preparing and submitting timely and complete financial reports, civil enforcement management reports of the unit, and consolidated reports of District Civil Enforcement Agencies, providing accounting data on civil enforcement situations for statistical purposes and higher-level management agencies under the Ministry of Justice;

2.6. Analyzing accounting information and data on civil enforcement to assist the Director of the Provincial Civil Enforcement Agency and higher-level management agencies in understanding the revenue and expenditure situation as well as the enforcement activities of the unit;

2.7. Guiding and inspecting the implementation of financial and accounting practices in civil enforcement at District Civil Enforcement Agencies;

3. Tasks of accounting at the Civil Enforcement Agency General Department, Ministry of Justice:

3.1. Guiding and inspecting the implementation of accounting practices in civil enforcement at subordinate civil enforcement agencies;

3.2. Compiling financial reports and management accounting reports on income and expenditure of civil enforcement from Provincial Civil Enforcement Agencies to report to the leadership of the Ministry of Justice;

3.3. Analyzing accounting information and data on civil enforcement to assist the leadership of the Ministry of Justice in understanding the operation and results of income and expenditure in civil enforcement throughout the system.

Article 3. Accounting Method for Civil Enforcement Business

When performing accounting for civil enforcement business, enforcement units must implement the "Double Entry" method to ensure balance between income and expenditure, and between capital and sources. For types of assets seized for enforcement that have not yet been processed or sold at auction, the "Single Entry" method shall be applied on accounts outside the balance sheet.

Article 4. Writing, Numbers, and Units of Measurement

4.1. Writing and Numbers: Accounting for civil enforcement business must use Vietnamese script and Arabic numerals (1, 2, 3, 4, 5, 6, 7, 8, 9, and 0).

4.2. Units of Measurement Used in Accounting:

Accounting values must use the Vietnamese Dong as the monetary unit for calculation and bookkeeping. In cases where receipts and payments are made in foreign currency, they must be recorded in the original currency and converted to Vietnamese Dong according to the exchange rate for accounting purposes.

For gold, silver, and precious stones when received or dispatched for temporary custody or payment, the quantity, weight, and conversion to value based on the accounting price must be monitored, while also tracking details such as quantity, weight, grade, and value of gold, silver, and precious stones according to each enforcement decision.

In cases where payment must be made in foreign currency or gold, silver, and precious stones, it shall be based on the civil enforcement decision for payment in foreign currency or gold, silver, and precious stones.

If one of the parties requests payment through methods other than those specified in the enforcement decision, the parties shall directly negotiate based on the quantity recorded in the enforcement decision.

For gold, silver, precious stones, foreign currency, and other items temporarily held as evidence pending processing, which are stored in sealed bags or containers or kept in temporary storage facilities of the Civil Enforcement Authority, their value shall be calculated based on the accounting price for bookkeeping purposes.

The price for converting assets and evidence into Vietnamese Dong for bookkeeping purposes shall be determined by the head of the Civil Enforcement Authority, Enforcement Officer, or Accountant, closely matching the price issued by the People's Committee of the province or centrally-administered city, the accounting price announced by the Ministry of Finance, or the market price at the time of recording.

The accounting price may be rounded off and used throughout the enforcement process of each specific enforcement decision, but it cannot serve as a basis for auctioning, exchanging, or paying in lieu of foreign currency, gold, silver, precious stones, or other assets, or as a basis for collecting fees. If there is evidence to adjust the accounting price (increase or decrease), the unit must record the adjustment (increase or decrease) in the accounting price compared to the previously recorded amount.

Physical inventory accounting must use the officially recognized measurement units of the State of Vietnam (such as piece, unit, kg, box, bottle, m...). In necessary cases, auxiliary measurement units may be used for verification, comparison, or detailed accounting purposes, but these must subsequently be converted to the officially recognized measurement units.

Article 5. Accounting Periods

1. Annual Accounting Period: Consisting of 12 full months according to the Gregorian calendar, from October 1st of the previous year to September 30th of the current year;

2. Quarterly Accounting Period: From the first day of the quarter to the last day of the quarter;

3. Monthly Accounting Period: From the first day to the last day of the month.

Article 6. Inventory of Assets

1. Inventory of assets is the process of weighing, measuring, and counting the quantity of existing assets at the time of inventory to verify and reconcile with the figures in accounting books.

2. Accounting units of civil enforcement operations must conduct regular and irregular inventories to determine on-site the amount of money in the safe, assets, and evidence stored in the warehouse at the time of inventory to verify and reconcile with the figures in accounting books.

3. Regular inventory: At the end of the accounting period, before preparing the annual financial report, accounting units of civil enforcement operations must inventory cash in the safe and assets and evidence of cases stored in the warehouse. If the inventory results differ from the accounting books, the discrepancies must be addressed; if there is a shortage, material responsibility must be assigned for handling. Based on the opinion on addressing inventory result discrepancies, the accountant adjusts the accounting books to ensure that the figures in the accounting books match the actual figures.

4. Irregular inventory: The unit must conduct an irregular inventory in cases of natural disasters, fires, handover, merger, consolidation, division, separation of units, other unusual incidents, and according to the decision of competent state agencies.

Article 7. Accounting Inspection

Accounting units of civil enforcement operations must undergo regular accounting inspections by higher-level civil enforcement agencies and competent state agencies as prescribed by law.

The content of accounting inspection includes checking entries on accounting vouchers, accounting books, and financial reports; verifying compliance with financial and accounting regulations; inspecting the accounting organizational structure and accountants.

Heads and accountants of civil enforcement agencies must comply with financial and accounting inspection decisions made by competent state agencies as prescribed by law.

Article 8. Content of Accounting in Civil Enforcement Units

1. Cash accounting: Reflects the current amount and changes in cash receipts and payments during the execution of civil enforcement cases including: cash, negotiable instruments in the fund, deposits at banks, treasuries, and precious metals and stones treated as cash during the enforcement process.

2. Asset accounting: Fully and promptly reflects the quantity, value, and disposal of assets subject to enforcement from obligors and evidence and temporarily detained assets transferred by relevant agencies to the enforcement agency.

3. Settlement accounting:

3.1. Reflects receivables from obligors to pay to the beneficiaries or remit to the state budget;

3.2. Reflects the amount collected for enforcement to be paid to the beneficiary, amounts already paid, and amounts collected but not yet paid;

3.3. Reflects amounts collected to be remitted to the state budget during the enforcement process;

3.4. Reflects temporary retention of funds, foreign currencies, negotiable instruments, precious metals and stones awaiting processing during the enforcement process and the handling of such retained items;

3.5. Reflects settlement relationships between the enforcement operation accounting unit and the budgetary accounting unit regarding allocated state budget funds, advance payments for compulsory enforcement costs, etc., for cases without revenue sources requiring state budget allocation and the settlement situation of enforcement fees collected.

3.6. Revenue accounting: Reflects amounts and asset values that the enforcement agency must collect from obligors according to enforcement decisions to pay to beneficiaries.

3.7. Expenditure accounting: Reflects expenditures during the enforcement process such as compulsory enforcement costs, auction sale expenses, and expenses for asset disposition according to decisions by competent state agencies.

3.8. Prepare financial statements and management accounting reports on enforcement operations as prescribed and submit them to superior management agencies and competent authorities.

Article 9. Accounting Organization and Accountants

1. Each business accounting unit for enforcement proceedings must organize an accounting organization according to the organizational structure regulations of the Civil Enforcement Agency. In cases where an accounting organization is not established, personnel must be assigned to perform accounting duties.

2. For business accounting units at the Enforcement Office level, if the volume of accounting work is not significant, the business enforcement accountant may concurrently perform the accounting duties of the budgetary accounting unit or vice versa.

3. Business enforcement accountants must possess professional ethics, honesty, integrity, a sense of compliance with state laws, and specialized expertise in accounting.

4. Business enforcement accountants shall be guaranteed independence in their professional and vocational activities as stipulated by law.

5. The head of the unit shall not assign business enforcement accountants who have familial relationships with enforcement officers within the same enforcement unit. Accountants shall not concurrently hold positions such as warehouse manager, cashier, purchasing materials, assets, and other material tasks. Individuals responsible for managing and directing enforcement agencies shall not concurrently hold accounting positions.

6. The head of the enforcement agency shall not assign family members such as father, mother, spouse, children, siblings to work in accounting, warehouse management, and cashier roles within their own unit.

7. When changing the Chief Accountant, the head of the enforcement agency must organize the handover between the outgoing and incoming Chief Accountants. Upon completion of the handover, a handover record must be prepared. The handover record must fully document the financial situation of enforcement operations including remaining cash balances in the fund, money deposited at banks and treasuries, seized assets to ensure enforcement, temporarily held money, assets, and evidence awaiting resolution; amounts collected, yet to be collected from those subject to enforcement; amounts collected, paid out, yet to be paid out to those entitled to enforcement according to each enforcement decision; amounts submitted to the treasury, revenues and expenditures related to enforcement according to each enforcement decision; pending accounting tasks and all relevant accounting documents concerning revenue and expenditure enforcement operations of each enforcement decision. The head of the enforcement agency must sign off on the handover record. The new Chief Accountant assumes responsibility for their duties from the date of taking over. The outgoing Chief Accountant remains responsible for their duties during their tenure.

Article 10. Chief Accountant, Accounting Supervisor

1. Chief Accountant:

1.1. The Chief Accountant is the head of the accounting organization in the unit. The title of Chief Accountant is placed in business accounting units for civil enforcement at the Enforcement Office and Bureau levels.

1.2. The Chief Accountant of a business accounting unit assists the head of the unit:

- Organizing accounting work and establishing an accounting organization suitable for the characteristics of enforcement operations to fulfill the accounting tasks specified in this Circular;

- Implementing checks and controls on the management of various types of assets and enforcement revenues and expenditures;

- Implementing the storage of enforcement accounting documents and guiding financial policies, systems, and accounting practices within the unit;

- Implementing guidance, inspection, and supervision of accounting and financial activities in subordinate units.

1.3. The Chief Accountant is directly supervised by the head of the unit, while also being supervised and inspected regarding financial and accounting vocational matters by higher-level management agencies as prescribed by law.

1.4. Shall be responsible for losses caused by unlawful acts committed by themselves.

1.5. The appointment, dismissal, transfer, or disciplinary action against the Chief Accountant shall be carried out in accordance with the provisions of the law.

2. Accounting Supervisor:

If a business accounting unit lacks a Chief Accountant, they must immediately assign a person to serve as Chief Accountant. In cases where there is no qualified individual to fill the position of Chief Accountant, an Accounting Supervisor may be appointed. An Accounting Supervisor can only hold the position for a maximum of one fiscal year, after which a Chief Accountant must be assigned. If, after one year, the Accounting Supervisor still does not meet the qualifications and conditions for appointment as Chief Accountant, another qualified individual must be found to be appointed as Chief Accountant or an external Chief Accountant must be hired.

Specifically, for accounting units located in remote areas or units with small volumes of accounting work as defined by law or the Ministry, an Accounting Supervisor may be assigned without time limitations.

Article 11. Responsibilities of Enforcement Officers

1. Must strictly implement principles, systems, procedures, and financial accounting operations in the activities of collecting, disbursing, receiving, and issuing money and assets for enforcement. Prepare and provide all necessary and timely accounting documents as stipulated in this Circular and all related documents concerning the collection, disbursement, and handling of money and assets during the enforcement process to the accounting department and be responsible for the accuracy, truthfulness, legality, and validity of these accounting documents and related materials; the figures recorded on the documents transferred to the accounting department for bookkeeping serve as the legal basis for Enforcement Officers to prepare statistical reports on the results of enforcement according to the provisions of the law.

2. Timely deposit all amounts and assets collected from each enforcement decision into the fund or submit them to the State Treasury or agency warehouse; request the accounting department to make payments to the parties entitled to enforcement according to the provisions of the law and promptly propose measures to handle surplus funds and assets according to the provisions of the law before the head of the unit.

3. Regularly, as prescribed or quarterly, annually, prepare reports on collections and expenditures in enforcement activities and be responsible for reconciling with the accounting department regarding the amounts and assets collected, expended, and remaining in the fund or received, issued, and remaining in the warehouse for each enforcement decision, based on which reconcile with the statistical report on the results of enforcement to unify the figures reported on the results of enforcement activities. In case there are discrepancies between the figures in the reports, identify the causes and take measures to resolve such discrepancies according to the provisions of the law.

4. Strictly comply with the provisions of this Circular and be responsible for damages caused by unlawful acts committed by themselves.

Article 12. Responsibilities of the Head of the Civil Enforcement Office

1. Organize the accounting system, allocate personnel for accounting in the enforcement business accounting unit according to the laws on accounting and the provisions of this Circular.

2. Organize and direct the implementation of accounting work for civil enforcement business and be responsible for damages caused by unlawful acts committed by themselves.

Article 13. Responsibilities of the Director of the Civil Enforcement Department

1. Organize the accounting system, allocate personnel for accounting and chief accountants in the civil enforcement business accounting unit according to the laws on accounting and the provisions of this Circular.

2. Organize and direct the implementation of accounting work for enforcement business and be responsible for damages caused by unlawful acts committed by themselves.

3. Organize and conduct accounting inspections for enforcement business according to the content, procedure, and methods of accounting inspection as prescribed by the laws on accounting for subordinate enforcement business accounting units.

4. Organize training for enforcement business accountants under the Department and its affiliated offices.

5. Supervise and urge enforcement accounting units to timely collect and remit enforcement revenues to the state budget according to the provisions of the law.

Article 14. Responsibilities of the Civil Enforcement General Department

1. Organize and implement accounting activities related to enforcement according to the provisions of the law on accounting and this Circular.

2. Implement the inspection of accounting activities related to enforcement according to the content, procedures, and methods of accounting inspection as prescribed by the law on accounting.

3. Organize training for accounting staff involved in civil enforcement activities throughout the system of enforcement agencies.

4. Monitor and urge accounting units to timely collect and remit enforcement revenues into the state budget as stipulated by the law.

Article 15. Responsibilities of the Planning and Finance Department, Ministry of Justice

1. Coordinate with the Civil Enforcement General Department to organize and implement accounting activities related to enforcement according to the provisions of the law on accounting and this Circular, and train accounting staff involved in civil enforcement activities.

2. Inspect the compliance with regulations on accounting activities related to civil enforcement at all levels of enforcement agencies.

Article 16. Handling Violations

1. Any violation of the Accounting Law and the provisions of this Circular shall be subject to administrative penalties according to the provisions on administrative penalties in the field of accounting, depending on the nature, content, and degree of violation.

2. If the violation causes serious consequences, criminal responsibility will be pursued according to the law, and compensation must be provided if damage occurs.

II- SPECIFIC PROVISIONS

A. THE ACCOUNTING DOCUMENT SYSTEM

Article 17. Issuing Documents

1. All economic transactions related to civil enforcement activities must be recorded in accounting documents. All figures entered in accounting books must be supported by valid and lawful accounting documents.

2. Accounting documents must be issued with the correct number of copies and only once, accurately reflecting the time, location, content, and amount of the economic transaction. In case of printing errors, missing copies, or incorrect entries, all copies must be canceled by drawing an "X" across them and they must not be separated from the stub.

Article 18. Content of Documents

1. Accounting documents issued by the unit or received from outside must include the following main contents:

1.1. The name of the document such as Receipts, Payment Orders, Purchase Orders, Sales Orders, Request for Advance Payments, etc.;

1.2. Date and number of the document;

1.3. Name and address of the unit or individual issuing the document;

1.4. Name and address of the unit or individual receiving the document;

1.5. Content of the economic transaction;

1.6. Quantity, unit price, and total amount of the financial transaction, recorded both numerically and in words;

1.7. Signature and full name of the issuer, approver, and other relevant parties;

1.8. For accounting documents that serve as guidelines, in addition to the main contents above, the accounting unit may supplement additional information suitable for the specific economic transaction of the enforcement activity.

2. For small purchases with low value where the seller does not issue an invoice or when purchasing goods or services from sellers who do not issue invoices, the buyer must prepare a "Purchase List". The Purchase List must clearly record the buyer's name, address, the name, quantity, and actual payment amount of the purchased goods or services, and must be reviewed and confirmed by the accountant and approved by the head of the unit. The Purchase List then becomes a valid document for settlement and recording in the accounting ledger.

3. For documents related to the collection of state budget revenues not covered in this regime, if the unit wishes to print them, it must obtain written approval from the competent authority and comply with the regulations on management, issuance, and use of invoices as prescribed by the Ministry of Finance.

4. Photocopies of documents: Accounting documents stored in the civil enforcement accounting department must be original copies. In cases where there is only one original copy and it needs to be stored in both the accounting file and the enforcement file, the accounting file retains the original, while the enforcement file retains a photocopy. Photocopies must be made from the original, and after photocopying, the head of the unit must confirm on the photocopy. After confirmation by the head of the unit, the photocopy is considered a valid document for the enforcement file of the Enforcement Officer.

5. Electronic documents: Accounting staff involved in civil enforcement may use electronic documents when such documents are generated during the enforcement process according to the law on accounting.

Article 19. Compulsory accounting vouchers and guiding accounting vouchers

1. Compulsory accounting vouchers are special voucher models with the value equivalent to money, including: Cheques, Receipts for payment collection, Promissory notes, Bonds, Treasury bills, and other compulsory accounting vouchers. The compulsory voucher model is defined by the competent state agency regarding the content and structure of the model that accounting units must strictly follow in terms of form, content, method of recording indicators, and uniformly apply to accounting units or individual accounting units.

2. Guiding accounting vouchers are accounting voucher models prescribed by the competent state agency; apart from the contents specified on the model, accounting units may supplement additional indicators or change the form of the model to suit their recording needs and management requirements.

Article 20. Prohibited acts concerning accounting vouchers

1. Selling public property without issuing an invoice and not delivering the invoice to the customer;

2. Expenditure, income from funds; issuance, receipt of assets, evidence items, or destruction of assets without issuing accounting vouchers;

3. Falsifying accounting vouchers to embezzle fund money or assets under execution;

4. Legalizing accounting vouchers;

5. Account holders, Chief Accountants, and related persons signing their names on vouchers before all contents have been recorded;

6. Distorting or intentionally misrepresenting the content and nature of economic and financial transactions;

7. Altering or erasing information on accounting vouchers;

8. Destroying vouchers contrary to regulations or before the retention period has expired;

9. Using voucher forms not in accordance with regulations;

10. Violations of the provisions of this Article shall be subject to legal sanctions.

Article 21. Procedures for handling accounting vouchers

1. All accounting vouchers created by the unit or received from external sources must be centralized in the accounting department. The accounting department must check these vouchers and only use them to record in the accounting books after verifying their legality.

2. Implement classification, arrangement, preservation, and storage of accounting vouchers.

For accounting vouchers created without following procedures, incorrect content, or unclear numbers and writings, the accountant must return them to the preparer to redo or supplement them until they are complete, then use them for settlement and recording in the accounting books.

Article 22. Handling accounting vouchers when lost or damaged

In cases of loss or damage of accounting vouchers, they must be reported to the Unit Head for timely measures to be taken. Specifically, in cases of loss of Payment Receipts and other vouchers with the value equivalent to money, it must be reported to the Financial Authority and Local Police detailing the serial numbers, quantities of lost sheets, circumstances of loss, and measures to declare invalid the lost accounting vouchers to prevent misuse.

Article 23. System of Accounting Vouchers for Enforcement Activities

The system of accounting vouchers applied to accounting units engaged in enforcement activities shall be implemented in accordance with the Accounting Law, Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government, as stipulated in this Circular, and other relevant documents.

Article 24. The list of accounting vouchers, models of accounting vouchers, explanations of content, and methods of preparing accounting vouchers shall be implemented in accordance with the provisions at Appendix No. 01 Enterprises importing tobacco raw materials and cigarette paper for producing tobacco products for export or processing tobacco products for export shall submit registration applications according to Form

B. ACCOUNTING ACCOUNT SYSTEM

Article 25. Accounting accounts and accounting account system

1. An accounting account is an accounting method used to classify and systematize economic and financial transactions according to their economic content and chronological sequence. Accounting accounts reflect and continuously control the situation of income and expenditure, money inflow and outflow, asset status during enforcement proceedings, and the results of enforcement activities at the business accounting unit.

2. Accounting accounts are opened for each individual accounting object with distinct economic content. All accounting accounts used in the business accounting unit for enforcement operations form an accounting account system. The accounting account system applied to these units uniformly specifies the type of account, number of accounts, code, name, and recording content of each account.

3. The accounting account system applied to business accounting units for enforcement operations includes accounts within the Balance Sheet Account Table and accounts outside the Balance Sheet Account Table.

4. Accounts within the Balance Sheet Account Table reflect all economic and financial transactions occurring according to accounting objects. The bookkeeping principle for accounts within the Balance Sheet Account Table is implemented using the "double-entry" method, meaning that when recording on the Debit side of one account, it must simultaneously record on the Credit side of one or more other accounts, or vice versa.

5. Accounts outside the Balance Sheet Account Table reflect economic indicators already reflected in the accounts within the Balance Sheet Account Table but require monitoring to serve management needs such as: various foreign currencies... existing assets at the unit but not owned by the unit, such as: Seized assets...

6. The bookkeeping principle for accounts outside the Balance Sheet Account Table is implemented using the "single-entry" method, meaning that when recording on one side of an account, there is no need to record correspondingly on the other side of any other accounts.

Article 26. Classification of the accounting account system and selection of application of the accounting account system

1. Classification of the accounting account system

The accounting account system applied to business accounting units for civil enforcement consists of five types: Type 1, Type 3, Type 5, Type 6 are accounts within the Balance Sheet Account Table, and Type 0 are accounts outside the Balance Sheet Account Table.

- Level 1 accounts consist of three decimal digits;

- Level 2 accounts consist of four decimal digits (the first three digits represent Level 1 accounts, the fourth digit represents Level 2 accounts);

- A third-level account comprises five decimal digits (the first three digits represent the first-level account, the fourth digit represents the second-level account, and the fifth digit represents the third-level account);

- Accounts outside the Balance Sheet Account Table are numbered from 001 to 009.

2. Selection and application of the accounting account system

Business accounting units for civil enforcement must base their selection of the accounting account system applicable to their unit on the accounting account system issued in this Circular. In cases where the General Department or Civil Enforcement Department needs to open additional first-level accounts (three-digit accounts) beyond those already available or requires modifications or supplements to second-level or third-level accounts within the accounting account system issued under this Circular, approval in writing from the Ministry of Finance must be obtained prior to implementation.

Article 27. The list of accounting accounts, explanations of structure, content, and accounting methods for accounts shall be carried out in accordance with the provisions set forth in Appendix No. 02 Enterprises importing tobacco raw materials and cigarette paper for producing tobacco products for export or processing tobacco products for export shall submit registration applications according to Form

C. THE ACCOUNTING LEDGER SYSTEM

Article 28. Types of accounting books, contents of accounting books

1. Civil enforcement business accounting units must open accounting books according to the prescribed model to record economic transactions arising and retain all accounting data as the basis for preparing financial reports on civil enforcement business.

2. Accounting books for civil enforcement business include two types:

2.1. The book of the general accounting section is called the general accounting book. The general accounting book includes two books: the General Journal and the Ledger.

2.2. The book of the detailed accounting section is called the detailed accounting book. The detailed accounting book includes various detailed accounting books and cards.

3. General Journal: Used to record economic and financial transactions arising in chronological order.

4. Ledger: Used to record economic and financial transactions arising according to their economic content (according to accounting accounts). Data on the Ledger reflect generally the situation of receipts and expenditures in civil enforcement; the situation of amounts due and collected from the person subject to enforcement, the situation of amounts payable and paid to the person entitled to enforcement; the management situation of enforcement assets and funds generated during the enforcement process.

5. Detailed accounting books and cards: Used to reflect in detail each economic transaction arising according to individual accounting objects that have not been reflected on the Ledger. The detailed accounting book provides detailed data on the situation of receipts and expenditures of enforcement money and assets according to each enforcement decision until the end of the enforcement case.

Other indicators are based on management requirements and accounting requirements of individual accounting objects, each model of book has its own management indicators and structure.

Article 29. Civil enforcement business accounting units base on these indicators to report final accounts and the accounting account system and their management requirements to open all necessary accounting books as stipulated in this Circular. Each unit may only open and keep one official and unique accounting book system.

It is strictly prohibited to leave outside the accounting books any income, expenditure, type of asset, fund, or debt.

Article 30. Provisions on accounting books

1. Accounting books must be printed and bound into volumes.

2. Before using accounting books, the following procedures must be carried out:

2.1. Outside the cover and the first page of the accounting book (upper left corner) must record the name of the managing agency, the name of the unit; In the middle of the cover, record the name of the book and the accounting period; On the first page, record the number of pages in the accounting book, the name of the person recording the book, the date of recording the accounting book and the date of ending the recording or transferring the book to another person. The head of the Civil Enforcement Agency must sign and stamp on the first page of the accounting book;

2.2. All pages of the accounting book must be numbered and between two pages of the accounting book, the Civil Enforcement Agency must stamp across the fold.

Article 31. Form of accounting books

The form of accounting implemented uniformly at civil enforcement business accounting units is "General Journal"

1. Basic characteristics of the General Journal accounting form

The basic characteristic of the General Journal accounting form is that all economic and financial transactions arising are recorded in the General Journal in chronological order and according to the content of the economic transaction. Then, data from the General Journal are used to record in the Ledger according to each economic transaction arising.

2. Types of books in the General Journal accounting form

- General Journal;

- General Ledger;

- Various detailed accounting books and cards.

3. Content and sequence of recording in the General Journal accounting form

- Every day, based on checked accounting vouchers, record in the General Journal in chronological order. At the same time, based on economic and financial transactions arising or summarizing similar economic and financial transactions arising already recorded in the General Journal, record in the Ledger according to appropriate accounting accounts. If the unit opens detailed accounting books and cards, then simultaneously with recording in the General Journal, economic transactions are recorded in related detailed accounting books and cards.

- At the end of the month (quarter, year), close the Ledger and detailed accounting books and cards. From the detailed accounting books and cards, prepare a "Detailed Summary Table" for each account. Data on the Detailed Summary Table are compared with the debit occurrence amount, credit occurrence amount, and end-of-month balance of each account on the Ledger. After checking and comparing, if they match correctly, the closing data on the Ledger are used to prepare a "Balance Occurrence Statement" and financial reports.

In principle, the "Total Debit Occurrence" and "Total Credit Occurrence" on the Balance Occurrence Statement must equal the "Total Debit Occurrence" and "Total Credit Occurrence" on the General Journal for the same period.

The sequence of recording in the accounting books under the General Journal accounting form is shown in Diagram No. 01.

Article 32. Recording Accounting Ledgers on Computers

Accounting ledgers created on computers must fully reflect all indicators prescribed for each ledger model. At the end of each accounting period (month, quarter, year), after completing the ledger closing process according to the regulations for each type of ledger, the enforcement accounting unit must print out on paper the entire consolidated accounting ledger, detailed accounting ledger, and bind them into volumes, sign, stamp, and confirm with the signature of the Head of the Unit as if they were manually recorded ledgers.

1. Basic Characteristics of Computerized Accounting Method

The basic characteristic of computerized accounting method is that accounting work is carried out through an accounting software program on a computer. There are many different accounting software programs in terms of technical features and standards, conditions for application. However, the accounting software chosen by the enforcement business accounting units must be designed based on the principles of the General Journal Accounting Method. Although the accounting software does not display the full recording process of ledgers, it must ensure that all accounting ledgers and financial reports can be printed out as required.

The computerized accounting method applied at the unit must meet the following requirements:

- Having sufficient consolidated and detailed accounting ledgers necessary to meet the accounting requirements as prescribed. Consolidated accounting ledgers must have all elements as prescribed by the accounting ledger system.

- Implementing correctly the regulations on opening, recording, closing, and correcting accounting ledgers as stipulated by the Accounting Law, guiding documents for implementing the Accounting Law, and this Circular.

- The civil enforcement accounting business software must meet the standards and conditions of accounting software prescribed by the Ministry of Finance, and must be suitable for management requirements and application conditions of civil enforcement agencies.

2. Types of Ledgers in Computerized Accounting Method

As the accounting software is designed according to the General Journal Accounting Method, it will include types of ledgers of this accounting method. The unit may design ledger models that are not entirely identical to manually recorded accounting ledgers, but must ensure compliance with prescribed contents.

3. Procedure for Recording Accounting Ledgers According to Computerized Accounting Method

- Daily, accountants base on accounting vouchers or Summary Sheets of Similar Accounting Vouchers that have been checked to determine the Debit Account and Credit Account to enter data into the computer according to pre-designed tables and charts on the accounting software.

According to the software procedure, information is entered into the computer for each voucher and automatically recorded into the consolidated accounting ledger (General Ledger and related detailed accounting ledgers and cards).

- At the end of the month (or at any necessary time), accountants perform ledger closing operations and prepare financial statements. The reconciliation between summarized figures and detailed figures is done automatically and always ensures accuracy and truthfulness according to the information entered during the period. Accountants can check and reconcile figures between accounting ledgers and financial statements after printing them out on paper.

At the end of the accounting period, accounting ledgers are printed out on paper, bound into volumes, and legal procedures for manually recorded ledgers are followed.

The procedure for recording accounting ledgers according to the computerized accounting method is illustrated in Diagram No. 02.

Article 33. Correcting Errors in Accounting Books

1. Errors occurring during the recording process in accounting books must be corrected according to one of the following methods:

1.1. Correction Method:

Used to correct errors by drawing a red line through the incorrect entry but still making the original content visible. On the erased part, write the correct number or letter with regular ink, and there must be a signature of confirmation from the Chief Accountant or the person responsible for accounting next to the correction.

This method applies to the following cases:

- Errors in narration that do not affect the relationship between accounts;

- Errors that do not impact the total amount.

1.2. Negative Entry Method:

The negative entry method is divided into two cases:

1.2.1. Case of Incorrect Corresponding Account Relationship Recording:

In this case, the correction is made using two journal entries:

- Record a journal entry in red ink according to the incorrect corresponding relationship to cancel out the previously recorded erroneous entry;

- Record a journal entry in regular ink according to the correct corresponding relationship of the economic transaction.

1.2.2. Case of Correct Corresponding Account Relationship Recording but the Amount Recorded in the Book is Greater Than the Amount on the Voucher or the Amount Recorded in the Book is Repeated Multiple Times. In this case, record a journal entry in red ink to adjust the excess amount recorded in the book compared to the amount on the voucher or the repeated amount.

When using the negative entry method to correct the error, a "Correction Voucher" signed by the Chief Accountant must be established.

1.3. Supplementary Recording Method:: This method applies to the case where the corresponding account relationship is correctly recorded but the amount recorded in the book is less than the amount on the voucher or some amounts have been omitted. The correction under this method requires establishing a "Supplementary Recording Voucher" for correction signed by the Chief Accountant or the person responsible for accounting, followed by the Accountant recording the supplementary amount in regular ink that is missing compared to the voucher.

2. Errors Discovered After Closing the Books and Preparing Financial Reports:

After closing the books and preparing financial reports, or when the audit, inspection, and auditing work has ended and formal conclusions have been issued, if there is a decision to correct the figures in the financial report related to the figures recorded in the accounting books, the entity must correct the accounting books according to the accounting book correction method and adjust the balances of the relevant accounting accounts. The correction is carried out directly on the current year's accounting book (at the time of occurrence of the economic transaction), while also noting below the closed line of previous years' accounting books for easy comparison and verification.

Article 34. Correcting Accounting Books in Computerized Accounting Situations

In the case of correcting errors in accounting books recorded by computer, it must be done according to one of the following methods: the negative entry method and the supplementary recording method, but must comply with the following regulations:

1. If the error is discovered before submitting the financial report to higher authorities, direct correction can be made on the computerized accounting book;

2. If the error is discovered after printing the book and submitting the report to higher authorities, on the printed book, depending on the type of error, apply one of the above correction methods to correct the printed page, then proceed to correct the error on the computer and reprint the page. The newly printed page must be attached to the old page that was manually corrected for ease of checking and monitoring.

Article 35. Closing the Accounting Ledger

1. Closing the accounting ledger involves summing up to calculate the total debit and credit occurrences and the final balance of each accounting account or the total income, expenditure, fund balance, inventory receipts, issues, and balances for the period.

2. The time for closing the accounting ledger:

At the end of the accounting period and the fiscal year, after all transaction vouchers occurring during the period have been recorded in the accounting ledger, the accounting ledger must be closed. Specifically, the cash fund ledger must be closed at the end of each day. In cases where there is an unexpected inventory check, division, merger, or cessation of operations, the accounting ledger must also be closed.

Article 36. Procedure for Closing the Accounting Ledger

1. Checking and Reconciliation:

1.1. At the end of the accounting period, after recording all accounting transaction vouchers occurring during the period in the accounting ledger, reconcile the figures on the vouchers with those recorded in the ledger, and between related ledgers to ensure consistency between the voucher figures and those recorded in the ledger and among the ledgers.

Sum the debit and credit occurrences on the General Ledger and detailed accounting ledgers.

1.2. From the detailed accounting ledgers and cards, prepare a detailed consolidation table for accounts that need to be recorded on multiple ledgers or pages.

1.3. Sum all debit occurrences and all credit occurrences of all accounts on the General Ledger to see if they match and equal the total occurrences in the Journal. Then reconcile the figures on the General Ledger with those on the detailed ledgers or consolidation tables, and between the figures of the Accountant and the Cashier, Storekeeper. If accuracy is ensured, proceed with formal closure. In case of discrepancies, determine the cause and resolve until accuracy is achieved.

2. Procedure for Closing the Ledger:

2.1. Draw a horizontal line under the last entry of the accounting period halfway down. Then record the summed occurrences of the period below the drawn line.

2.2. Record the cumulative occurrences from previous periods (cumulative figures from the beginning of the quarter or year to the end of the previous period) next to the summed occurrences of the current period.

2.3. The cumulative occurrences from the beginning of the year or quarter to the end of this period.

The final month-end balance is calculated as follows:

2.4. After calculating the balance of each account, debit accounts with a positive balance are recorded in the debit column, and credit accounts with a positive balance are recorded in the credit column.

2.5. Draw two consecutive lines ( ======== ) under the final quarter-end balance.

2.6. For some detailed ledgers with columns for debit occurrences, credit occurrences, and balances (or receipts, issues, remaining, or income, expenditures, fund balance...), the balance figures (remaining or balance) are not recorded in the total occurrence line but in the "Final Period Balance" line below the monthly occurrence sum.

After closing the accounting ledger, the ledger recorder must sign below the two lines, and the Chief Accountant must verify the accuracy and balance and confirm by signature. Then submit the ledger to the Unit Head for review and approval signature under the ledger closure line on the General Ledger to certify the legal validity of the closed ledger figures.

Article 37. The list of accounting ledgers, ledger templates, explanations of content and recording methods shall be implemented according to the provisions attached to this Circular. Annex No. 03 kèm theo Circular này.

D. FINANCIAL REPORTING SYSTEM

Article 38. Financial Reports, Management Accounting Reports for Civil Enforcement Activities

a) Periodic reports include: Monthly, quarterly, semi-annual, 10-month, and annual;

Reports on enforcement activities include:

- Financial reports;

- Management accounting reports.

2. Requirements for Preparing Financial Reports and Management Accounting Reports

Reports must be prepared according to the prescribed formats, reflecting all indicators specified for each type of report;

The method of consolidating data and preparing indicators in the reports must be uniformly applied across enforcement business units to facilitate data consolidation, analysis, verification, and reconciliation;

Indicators in the reports must be consistent, interrelated, and systematically continuous to serve research, analysis, and evaluation of enforcement activity results;

Data must be accurate, truthful, objective, and derived from accounting vouchers after verification, reconciliation, and closing the accounting ledger;

Reports must be fully prepared, submitted within the prescribed deadlines, and sent to the designated recipients.

Article 39. Responsibilities of each unit in preparing and submitting financial reports and management accounting reports

Units responsible for civil enforcement business accounting (at the Enforcement Office level and Bureau level) prepare quarterly and annual financial reports and submit them to higher-level accounting units;

Higher-level accounting units (at the Bureau level and General Department level) are responsible for compiling quarterly and annual financial reports from lower-level civil enforcement business accounting units.

Article 40. Time limits for preparation, deadlines for submission, and places to receive financial reports and management accounting reports for enforcement

1. Time limits for preparing financial reports and management accounting reports

- Financial reports are prepared on a quarterly and annual basis;

- Management accounting reports are prepared on a quarterly basis or as required for management purposes;

- When there is a split, merger, or cessation of operations, a financial report must be prepared at the time the decision on split, merger, or cessation of operations is made.

2. Deadlines for submitting financial reports and management accounting reports:

2.1. Quarterly financial reports:

- Civil Enforcement Offices submit to the Civil Enforcement Bureaus no later than 10 days after the end of the quarter;

- Civil Enforcement Bureaus submit to the General Department of Civil Enforcement and the Ministry of Justice no later than 15 days after the end of the quarter;

- The General Department of Civil Enforcement reports to the Minister of Justice (sent to the Planning and Finance Department for review) no later than 30 days after the end of the quarter.

2.2. Annual financial reports:

- Civil Enforcement Offices submit to the Civil Enforcement Bureaus no later than the first 10 days of the next accounting year;

- Civil Enforcement Bureaus submit to the General Department of Civil Enforcement and the Ministry of Justice no later than the first 15 days of the next accounting year;

- The General Department of Civil Enforcement reports to the Minister of Justice (sent to the Planning and Finance Department for review) no later than the first 30 days of the next accounting year.

2.3. Management accounting reports:

- The deadline for submitting management accounting reports is specified in Appendix 04.

- For management accounting reports guided by the General Department and Civil Enforcement Bureaus, the submission deadlines will be determined by the General Department and Bureaus.

Article 41. The list, templates of financial reports and management accounting reports, explanations of the contents and methods of preparing financial reports and management accounting reports shall be implemented in accordance with the provisions set out in Appendix 04 Enterprises importing tobacco raw materials and cigarette paper for producing tobacco products for export or processing tobacco products for export shall submit registration applications according to Form

III- IMPLEMENTATION

Article 42. Transfer of Accounting Books

The Director of the General Department of Civil Enforcement shall take the lead and coordinate with the Director of the Planning and Finance Department of the Ministry of Justice to guide local civil enforcement agencies in transitioning data from the old accounting system to the new Accounting Books issued under this Circular.

Article 43. Implementation Organization:

1. This Circular takes effect from October 1, 2010. The provisions of the Accounting System for Civil Enforcement Business issued pursuant to Decision No. 572/2004/QĐ-BTP dated October 25, 2004 of the Minister of Justice and amended and supplemented by Decision No. 09/2007/QĐ-BTP dated October 8, 2007 of the Minister of Justice shall cease to be effective from the date this Circular takes effect.

2. The Director of the Accounting System and Audit Department of the Ministry of Finance, the Director of the Planning and Finance Department of the Ministry of Justice, the Director of the General Department of Civil Enforcement, and the heads of related units are responsible for implementing and guiding the implementation of this Circular./.