Circular 88/2021/TT-BTC on accounting regime for business households and individuals

| Updated: 22/08/2022
Date issued:11/10/2021Effective date:01/01/2022
Document Type:CircularsStatus:Still validated
THE FINANCIALSOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 88 / 2021 / TT-BTCHanoi, date 11 month 10 year 2021

CIRCULARS

INSTRUCTIONS ON ACCOUNTING REGULATIONS FOR BUSINESS HOUSEHOLDS, BUSINESS INDIVIDUAL

Pursuant to the June 20, 11 Accounting Law;

Pursuant to the Law on Tax Administration dated June 13, 06;

Pursuant to the Decree No. XNXX / 174 / ND-CP dated 2016 month 30X 12 of the Government detailing a number of articles of the Accounting Law;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Department of Accounting and Auditing Management and Supervision;

The Minister of Finance promulgates a Circular guiding the accounting regime for business households and individuals.

Chapter I

GENERAL RULES

Article 1. Scope

This Circular guides the making of accounting vouchers and the recording of accounting books of business households and individuals.

Article 2. Subject of application

1. Subjects of application of this Circular are business households and individuals that pay tax according to the method of declaration according to the provisions of tax law.

2. Business households and individuals that are not required to comply with the accounting regime but wish to implement the accounting regime under this Circular are encouraged to apply.

Article 3. Organization of accounting work

1. The arrangement of accountants of business households and individuals shall be decided by the representative of the business household or business individual. The representative of a business household or business individual may arrange his or her biological father, mother, adoptive father, adoptive mother, wife, husband, biological child, adopted child, brother, sister or younger brother as accountant for the household. business people, business individuals or appointing people to act as managers, executives, storekeepers, cashiers, people who are assigned the task of regularly buying and selling assets to work as accountants for business households and individuals. .

2. Business households and individuals shall comply with the accounting regime guided in this Circular or may choose to apply the micro-enterprise accounting regime to suit their management needs and product operation characteristics. business output of business households and business individuals.

3. Business households and individuals may apply the provisions of Article 41 of the Law on Accounting and Articles 9, 10, 11, 12, 13, 14, 15, 16, 17 of Decree No. 174/2016/ND -CP dated December 30, 12 to preserve and archive accounting documents to serve the determination of tax obligations of business households and individuals doing business with the state budget and the management of business households. business, individual business of the tax authority.

Chapter II

SPECIFIED

Article 4. Financial paper

1. Contents of accounting vouchers, the making, storage and signing of accounting vouchers of business households and individuals shall be applied according to the provisions of Articles 16, 18 and 19 of the Law on Accounting and implementation. according to specific instructions in Appendix 1 "Form and method of making accounting vouchers" issued together with this Circular.

2. Business households and individuals may apply the provisions of Articles 17 and 18 of the Law on Accounting regarding the preparation and storage of accounting vouchers in electronic form in order to comply with operational characteristics. production and business of business households and individuals.

3. Invoice content, form, order of making, managing and using invoices (including electronic invoices) comply with tax laws.

4. Business households and individuals shall apply accounting vouchers according to the following list:

STTName of voucherSymbol
IDocuments specified in this Circular 
1ReceiptsModel number 01-TT
2PaymentModel number 02-TT
3ReceiptForm of 03-VT
4Delivery billForm of 04-VT
5Payment table of salaries and incomes of employeesForm No. 05-LDTL
IIDocuments prescribed under other laws 
1Bill 
2Paper of payment to the state budget 
3Debit note, Bank credit note 
4accreditative 

The purposes of use, forms, contents and methods of making accounting vouchers specified in this Circular shall comply with specific instructions in Appendix 1 "Forms and methods of making accounting vouchers". issued together with this Circular.

Article 5. Accounting books

1. The contents of accounting books, the opening, recording, closing and storage of accounting books of business households and individuals shall be applied according to the provisions of Articles 24, 25 and 26 of the Law on Accounting. and follow specific instructions in Appendix 2 "Forms and methods of recording accounting books" issued together with this Circular.

2. Business households and individuals may apply regulations on opening, recording, closing and storing accounting books on electronic means as prescribed in Article 26 of the Law on Accounting to implement suitable with the characteristics of production and business activities of business households and business individuals.

3. Business households and individuals may apply the provisions on correction of accounting books in Article 27 of the Law on Accounting to suit the characteristics of production and business activities of business households and individuals. business people.

4. Business households and individuals use accounting books according to the following list:

STTName of the accounting bookSymbol
1Detailed book of turnover of sale of goods and servicesModel No. S1- HKD
2Detailed books of materials, tools, products and goodsModel No. S2-HKD
3Production and business expense booksModel No. S3-HKD
4Monitoring books on the implementation of tax obligations with the state budgetModel No. S4-HKD
5Books to monitor the situation of payment of wages and remuneration of employeesModel No. S5-HKD
6Cash book moneyModel No. S6-HKD
7Bank deposit bookModel No. S7-HKD

Use purposes, forms and methods of recording accounting books are guided in Appendix 2 "Forms and methods of making accounting books" issued together with this Circular. In case a business household or business individual has many different business locations, the business household or individual must open an accounting book to keep track of details for each business location.

Article 6. Determination of revenue, expenses and tax obligations

The determination of revenue, expenses and tax obligations for each business field and line of business of business households and individuals shall comply with the provisions of tax law.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 7. Enforcement

1. This Circular takes effect from January 01, 01.

2. Decision No. 169/2000/QD-BTC dated October 25, 10 of the Minister of Finance on promulgating the household business accounting regime and Decision No. 2000/131/QD-BTC dated October 2002/ 18 of the Minister of Finance on amendments and supplements to the household business accounting regime will cease to be effective from the effective date of this Circular.

3. People's Committees, Departments of Finance, Tax Departments of provinces and centrally run cities are responsible for guiding business households and individuals to implement this Circular.

4. In the course of implementation, if any problem arises, it should be reported to the Ministry of Finance for study and settlement.

 


Recipients:
- Goverment office;
- Central Office and Party's committees;
- Office of the General Secretary;
- Congress office;
- Office of the President;
- People's Procuratorate of the Supreme;
- Supreme People's Court;
- State Audit;
- Vietnam Chamber of Commerce and Industry;
- Ministries, Ministerial-level agencies, Government-attached agencies;
- People's Committees of provinces and cities directly under the Central Government;
- Departments of Finance, Tax Departments of provinces and cities directly under the Central Government;
- Vietnam Union of Cooperatives;
- Units under the Ministry of Finance;
- Department of Document Inspection (Ministry of Justice);
- Legal Department (Ministry of Finance);
- Website Ministry of Finance;
- Announcement;
- Save: VT, Department of Economic Management.
KT MINISTER
DEPUTY

Ta Anh Tuan

 

APPENDIX 1

SAMPLES AND METHODS OF MAKING ACCOUNTING DOCUMENTS
(Issued in conjunction with Circular No. XNXX / 88 / TT-BTC dated April 30, 2012, Year of the year of the Ministry of Finance)

1- Form of accounting voucher

BUSINESS HOUSEHOLDS AND PERSONS: …….

Address:………………………………………

Form No. 01 – TT

(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

RECEIPTS

Day month Year ……

Book number:………….

Number:………………………

Full name of payer: ………………………………………………………………………….

Address:…………………………………………………………………………………………………………

Reason for submission:……………………………………………………………………………………………….

Amount in words):………………………………………………………

................................................................................................................................. ..

Attached:…………………………………………………… Original documents:

 

  Day month Year ……
REPRESENTATIVE
HOUSEHOLD BUSINESS/
PERSONAL BUSINESS
(Signature, full name, stamp)
CHAPTER
(Signature, full name)

 

 

PAYERS
(Signature, full name)
TREASURER
(Signature, full name)

Received the full amount (in words):……………………………………………………..

 

BUSINESS HOUSEHOLDS AND PERSONS:…

Address:……………………………………..

Form No. 02 – TT

(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

PAYMENT

Day month Year …….

Book number: ………….

Number :…………………

Name and surname of payee: ………………………………………………………………………….

Address:………………………………………………………………………………………………….

Reason for payment: ………………………………………………………………………………………………

Amount in words):……………………………………….

........................................................................................................................... ..

Attached …………………………………………………….. Original documents:

 

  Day month Year ……
REPRESENTATIVE
HOUSEHOLD BUSINESS/
PERSONAL BUSINESS
(Signature, full name, stamp)
CHAPTER
(Signature, full name)

 

MONEY RECEIVER
(Signature, full name)
TREASURER
(Signature, full name)

Received the full amount (in words):…………………………………………………….

 

 

BUSINESS HOUSEHOLDS AND PERSONS:…

Address:……………………………………..

Form No. 03 – VT

(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

RECEIPT

Day month Year …….

Number:…………………….

– Full name of the delivery person: …………………………………………………….

– According to ………… number ………….. date ….. month ….. year ….. of …………………….

Place of warehousing: ………………………………………………………………………………………………

STTName, trademark, specification, quality of materials, tools, products, goodsCodeUnitQuantityUnit priceSubtotal
According to documentActually imported 
ABCD1234
        
        
 
Add
xxxxx 

– Total amount (in words):…………………………………………………….

- Number of original documents attached: ……………………………………………………..

Day month Year ..……

DELIVER
(Signature, full name)
STOCKER
(Signature, full name)
CHAPTER
(Signature, full name)
REPRESENTATIVE
HOUSEHOLD BUSINESS/
PERSONAL BUSINESS
(Signature, full name)

 

BUSINESS HOUSEHOLDS AND PERSONS:…

Address:………………………………………

Form No. 04 – VT

(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

DELIVERY BILL

Day month Year ……

Number:.................................. ..

– Full name of consignee: …………. Address (department)…………………….

– Reason for ex-warehousing: ……………………………………………………………………………………………….

– Place of delivery: ……………………………………………………..

STT

 

Name, brand, specifications, quality of materials, tools, products, goodsCodeUnitQuantityUnit priceSubtotal
RequirementActual export 
ABCD1234
        
 
Add
xxxxx 

– Total amount (in words):…………………………………………………….

- Number of original documents attached: ……………………………………………………..

 

Day month Year ..……

RECEIVER
(Signature, full name)
STOCKER
(Signature, full name)
CHAPTER
(Signature, full name)
REPRESENTATIVE
HOUSEHOLD BUSINESS/
PERSONAL BUSINESS
(Signature, full name)

 

BUSINESS HOUSEHOLDS AND PERSONS:…………..

Address:…………………………………………………

Model No.: 05-LDTL
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

SALARY PAYMENTS AND INCOME OF EMPLOYEES

May………..

NoFirst and last nameSalary grade/factorProduct salaryTime wagesTake a break from work and enjoy…% salaryAllowances under salary fundOther allowancesBonustotalAmounts to be deducted from salaryAmount still received
   No. of SPAmount of moneyWork NoAmount of moneyWork NoAmount of money    Social InsuranceHealth insuranceUI...Personal income tax payableAddAmount of moneySign
AB123456789101112131415161718C
                     
                     
                     
 Add                   

Total amount (in words):………………………………………………………….

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
(Signature, full name, stamp)

 

2- Method of making accounting vouchers

RECEIPTS

(Form No. 01-TT)

1. Purpose: In order to determine the actual amount of cash entered into the fund and serve as a basis for the cashier to collect the cash receipts and record the cash cash book. All cash inflows must have a Receipt.

2. Method and responsibility of recording

– The upper left corner of the receipt must clearly state the name and address of the business household or business individual.

- Receipts must be bound in volumes (except for the case where the business household's accounting work is done on electronic means). The number of receipts must be entered continuously in an accounting period. Each Receipt must clearly state the date, month, year of making and the day, month and year of collection.

- Specify full name and address of payer.

– The line “Reason for payment” clearly states the content of payment

– Line “Amount”: Write in numbers and in digits of the deposit amount, clearly stating the unit of calculation is Vietnam Dong…

– The next line writes the number of original documents attached to the Receipt slip.

The receipt is made in 2 copies (characterized paper is written once).

The receipt must contain all the contents on the slip and have the signatures, full names of the scheduler, the representative of the business household/individual and related persons according to the voucher form. After receiving the full amount, the cashier writes the actual amount of money deposited into the "Full amount received (in words)" section of the Receipt before signing and stating his full name.

Form 1 is kept at business households and individuals and is used to record cash, while copy 2 is handed over to the payer.

In case the representative of the business household/business individual concurrently holds the position of treasurer or the scheduler, the representative of the business household/business individual may concurrently sign those concurrent positions.

 

PAYMENT

(Form No. 02 – TT)

1. Purpose: In order to determine the actual cash outflows and serve as a basis for the cashier to release the funds and record the cash cash book. All cash disbursements must have a payment slip.

2. Method and responsibility of recording

The upper left corner of the voucher must clearly state the name and address of the business household or individual.

- Payment slips must be bound in books (except for the case where the business household's accounting work is done on electronic means). The number of payment slips must be entered continuously in an accounting period. Each payment slip must clearly state the date, month and year of making the bill and the date, month and year of payment.

- Specify the full name, address and address of the recipient.

– The line “Reason for spending” clearly states the content of money spending.

– Line “Amount”: Indicate in numbers and in digits the amount to be disbursed, specifying the unit of calculation as Vietnam dong.

– The next line writes the number of original documents attached to the payment slip.

The payment slip is made in 2 copies (letting the carbon paper write once) and only after having the signature (signing each copy) of the representative of the business household/business individual, the cashier can release the funds. After receiving the full amount, the payee must write the received amount in words, sign and clearly write his/her full name on the payment slip.

Contact 1 is kept at business households and business individuals and used to record cash cash books. Contact 2 delivered to the recipient.

In case the representative of the business household/business individual concurrently holds the position of treasurer or the scheduler, the representative of the business household/business individual may concurrently sign those concurrent positions.

 

RECEIPT

(Form No. 03- VT)

1. Purpose: In order to determine the quantity of materials, tools, products and goods brought into the warehouse as a basis for warehousing and recording in detail the materials, tools, products and goods.

2. Method and responsibility of recording

The upper left corner of the warehouse receipt must clearly state the name and address of the business household or individual. The warehouse receipt is applied in cases of warehousing of materials, tools, products and goods purchased from outside, self-manufactured, outsourced for processing or discovered in inventory.

When making a warehouse receipt, it is required to clearly state the number of the receipt and the date, month and year of making the bill, the full name of the person delivering the materials, tools, products, goods, the number of the invoice or order for warehousing, and the place of warehousing.

Columns A, B, C, D: Enter the ordinal number, name, brand, specification, quality, code and unit of measurement of materials, tools, products and goods.

Column 1: Enter the quantity according to the document (invoice or import order).

Column 2: Enter the actual quantity entered into the warehouse.

Columns 3, 4: Record the unit price and total cost of each actually imported material, tool, product, and goods.

Plus line: Enter the total amount of materials, tools, products, and goods in the same warehouse receipt.

Amount line written in words: Write the total amount on the warehouse receipt in words.

The warehouse receipt is made in 2 copies (order the carbon paper to write once).

The warehouse receipt must have full signatures and full names of the concerned people on the warehouse receipt, copy 1 is kept at the business household or business individual for recording in accounting books, and copy 2 is transferred to the delivery person.

In case the representative of a business household/business individual concurrently holds the position of storekeeper or scheduler, the representative of the business household/business individual may concurrently sign these concurrent positions.

 

DELIVERY BILL

(Form No. 04 – VT)

1. Purpose: In order to determine the quantity of materials, tools, products and goods released from warehouses for use by business households and individuals as a basis for monitoring production and business costs.

2. Method and responsibility of recording

The left corner of the warehouse release note must clearly state the name of the business household or business individual. The warehouse release note is made for one or more materials, tools, products and goods in the same warehouse for a single cost accounting object or for the same use purpose.

When making an ex-warehousing note, it must clearly state: Full name of consignee, name, unit (department): number and date, month and year of making the bill; reasons for ex-warehousing and places for discharging materials, tools, products and goods.

– Columns A, B, C, D: Enter the ordinal number, name, brand, specification, quality, code and unit of calculation of materials, tools, products and goods.

– Column 1: Enter the quantity of materials, tools, products and goods as required by the user (department).

– Column 2: Enter the actual quantity shipped (the actual quantity can only be equal to or less than the required quantity).

– Columns 3, 4: Record the unit price and total cost of each type of material, tool, product, and goods actually shipped (column 4 = column 2 x column 3).

Plus line: Enter the total amount of materials, tools, products, and goods actually shipped.

Line “Total amount written in words”: Enter the total amount written in words on the delivery note.

The warehouse release note is made in 2 copies (ordering the carbon paper once).

The ex-warehousing note must have all signatures and full names of the concerned persons on the ex-warehousing note, copy 1 is kept at the business household or business individual for recording in accounting books, and copy 2 is transferred to the consignee.

In case the representative of a business household/business individual concurrently holds the position of storekeeper or scheduler, the representative of the business household/business individual may concurrently sign these concurrent positions.

 

SALARY PAYMENTS AND INCOME OF EMPLOYEES

(Form No. 05 – LDTL)

1. PurposeTable of payment of wages and other incomes of employees is the document as a basis for payment of salaries, allowances, bonuses and additional incomes in addition to wages for employees, checking job performance. pay wages to employees working at business households and individuals, and at the same time serve as a basis for statistics on wage labor.

2. Method and responsibility of recording

The table of salary payment and the employee's income is made monthly. The basis for making the Table of payment of wages and incomes of employees is the monitoring and statistical information on the number of jobs or the number of products/work completed, the unit time wage/product salary unit price. Products,…

Columns A, B: Enter the ordinal number, full name of the employee receiving salary.

Column 1: Enter the salary level or salary coefficient of the employee.

Column 2,3: Enter the number of products and the amount calculated according to the product salary.

Column 4,5: Enter the amount of work and the amount calculated by time salary.

Column 6,7: Enter the amount of work and the amount calculated according to the time salary or stop, take leave and enjoy all kinds of salary %.

Column 8: Enter the allowances under the salary fund.

Column 9: Enter the number of other allowances that are included in the employee's income but are not included in the salary or bonus fund.

Column 10: Enter the total bonus that the employee is entitled to.

Column 11: Enter the total salary and allowances and bonuses that employees are entitled to.

Column 12,13,14,15,16,17: Enter the deductions from the employee's salary, including social insurance (social insurance), health insurance (health insurance), unemployment insurance (UI)... . Personal income tax payable (PIT) and the total amount of salary deductions for the month. Where column 17 is the total of salary deductions, column 17 = column 12+ column 13+ column 14+ column 15+ column 16.

Column 18: Enter the amount of salary, bonus and other incomes that business households and individuals still have to pay to employees (Column 18 = Column 11 – Column 17).

Column C: Employees sign to receive salary.

At the end of each month, based on relevant documents, the business household/individual prepares a table of salary payment and employee incomes and transfers it to the representative of the business household/business individual for approval. then make payment slip and pay salary. The table of payment of wages and incomes of employees is kept at business households and business individuals. Each time the employee receives a salary, the employee must directly sign the column “Sign for receipt” or the recipient must sign on behalf of the employee (the recipient must specify his/her name). In case a business household/individual pays wages to employees via a bank deposit account, the employee is not required to sign in the "Signature" column.

Business households and business individuals can base on salary and income characteristics of employees at business households and individuals to add columns, remove columns or rearrange columns from columns. 1 to 10, column 12 to 16 of the form Table of payment of wages and incomes of employees to suit the reality of business households and individuals.

 

APPENDIX 2

FORMS AND METHOD OF ACCOUNTING LISTING

1- Form of accounting book

BUSINESS HOUSEHOLDS AND PERSONS: ……

Address:………………………………………..

Model No. S1-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

DETAILS OF REVENUE SELLING GOODS AND SERVICES

Name of business location: …………………….

Year:……………………..

Recording date and monthLicenseExplainRevenue from sale of goods and services by category of businessNote
NumberDateDistribution and supply of goodsServices, construction excluding raw materialsProduction, transportation, services associated with goods, construction including raw materialsOther business activities 
ABCD12....45...78...10...12
                
   total            

– This book has … pages, numbered from page 01 to page …

- Opening date: ..

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
(Signature, full name, stamp)

 

 

 BUSINESS HOUSEHOLDS AND PERSONS:.....

Address:………………………………………..

Model No. S2-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

DETAILS OF MATERIALS, TOOLS, PRODUCTS, GOODS

Name of materials, tools, products, goods: ………………..

Year ………….……

 

LicenseExplainUnitUnit priceImportExportSurviveNote
NumberDate   QuantitySubtotalQuantitySubtotalQuantitySubtotal 
ABCD12345678
  Opening balance         
            
  Addition arising in the periodXX       
  Ending balance  XXXX   

– This book has … pages, numbered from page 01 to page …

- Opening date: …

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
(Signature, full name, stamp)

 

 

BUSINESS HOUSEHOLDS AND PERSONS:…………………….

Address:………………………………………………………

Model No. S3-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

BOOK OF PRODUCTION AND BUSINESS COSTS

Name of business location: ……………………

Year …………………

Recording date and monthLicenseExplainAggregate costs by production and business factors
NumberDate the total amountDivide
Labor costsElectricity costsWater costTelecom costsCost of renting warehouses and business premisesManagement expenses (costs of stationery, tools, tools ..)Other expenses (conferences, business trips, liquidation, sale of fixed assets, other outsourcing, ...)
ABCD12345678
   Number arising in the period        
            
            
            
   total        

– This book has … pages, numbered from page 01 to page …

- Opening date: …

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
              (Signature, full name, stamp)

 

BUSINESS HOUSEHOLDS AND PERSONS:….

Address:……………………………….

Model No. S4-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

BOOK FOR MONITORING THE SITUATION OF IMPLEMENTATION OF TAX OBLIGATIONS WITH the state budget

Kind of tax:…………………

Year: …………….

Unit:…..

LicenseExplainAmount of tax to be paidAmount of tax paidNote
NumberDate    
ABC123
  

Opening balance

Number arising in the period

   

Add the number arising in the period

Ending balance

   

– This book has … pages, numbered from page 01 to page …

- Opening date: …

                                                  


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF HOUSEHOLD BUSINESS/
PERSONAL BUSINESS
(Signature, full name, stamp)

 

BUSINESS HOUSEHOLDS AND PERSONS:…………….

Address:…………………………………………….

Model No. S5-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

SALARY PAYMENT BOOK AND SALARY PAYMENTS OF EMPLOYEES

Year…………………..

Recording date and monthLicenseExplainEmployee's salary and incomeSocial InsuranceHealth insuranceUI....
NumberDateAmount to be paidAmount paidAmount to be paidAmount to be paidAmount paidAmount to be paidAmount to be paidAmount paidAmount to be paidAmount to be paidAmount paidAmount to be paid 
ABCD12345678910111213
   

– Opening balance

– Number arising in the period

..........

 

– Add the number arising in the period

- Ending balance

             

– This book has … pages, numbered from page 01 to page …

- Opening date: …

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
              (Signature, full name, stamp)

 

BUSINESS HOUSEHOLDS AND PERSONS:…………………….

Address:……………………………………………….   

Model No. S6-HKD
(Issued together with Circular No. 88/2021/TT-BTC dated May 11, 10 of the Minister of Finance)

 

CASH BOOK MONEY

Fund type: ………….

Recording date and monthDate, month of voucherDocument numberExplainAmount of moneyNote
ThuAbout ThuAboutSurvive 
ABCDE123F
    

– Opening balance

– Number arising in the period

xx  
         
    – Add the number arising in the period  xx
    - Ending balancexx x

– This book has … pages, numbered from page 01 to page …

- Opening date: …

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
(Signature, full name, stamp)

 

BUSINESS HOUSEHOLDS AND PERSONS:…………

Address:……………………………………….

Model No. S7-HKD
(Issued in conjunction with Circular No. XNXX / 88 / TT-BTC dated April 30, 2012, Year of the year of the Ministry of Finance)

 

BANK DEPOSIT BOOK

Place of opening trading account: ………….

Account number at the place of sending: …………..

Recording date and monthLicenseExplainAmount of moneyNote
NumberDate Autumn (send in)Spend (withdraw)Remain 
ABCD123F
   

– Opening balance

– Number arising in the period

    
        
   – Add the number arising in the period  xx
   - Ending balancexx x

– This book has … pages, numbered from page 01 to page …

- Opening date: …

 


CHAPTER
(Signature, full name)
Day month Year …
REPRESENTATIVE OF BUSINESS HOUSEHOLDS/BUSINESS INDIVIDUAL
(Signature, full name, stamp)

 

2- Method of bookkeeping

2.1. Detailed book of sales of goods and services (Form S1-HKD)

a) This book is opened according to each group of business lines with the same value-added tax (VAT) and personal income tax (PIT) rates as a basis for business households and individuals. business and tax authorities determine VAT and PIT obligations to the state budget (state budget) in accordance with tax laws.

b) Basis and method of bookkeeping

– Column A: Enter the date and month of the book.

– Columns B, C: Enter the number, date and month of the voucher used for bookkeeping.

– Column D: Record the content of arising economic operations.

– Columns 1, 2, …., 10…: Record sales of products, goods or services divided into groups of business lines with the same VAT and PIT rates as prescribed by law. tax law as a basis for tax declaration and determination of tax obligations to the state budget.

In case business households and individuals have demand, in addition to opening detailed sales books according to each group of business lines, business households and individuals can open detailed sales and expenditure books. detail each product, goods or service or in another classification to suit the management requirements of business households or business individuals or the provisions of tax law.

2.2. Detailed book of materials, tools, products and goods (Form S2-HKD)

a) Business households and individuals must open detailed books of materials, tools, products and goods to monitor import, export and inventory for each material, tool, product and goods. of business households and business individuals.

b) Information and data in the detailed book of materials, tools, products and goods are compared with the inventory results to determine whether the inventory is redundant or insufficient compared to reality.

c) Basis and method of bookkeeping

Based on relevant accounting vouchers (inventory note, warehouse release note, ...) to record in detail materials, tools, products and goods as follows:

+ Columns A, B: Enter the number and date of the voucher used to record the accounting books.

+ Column C: Record the content of arising economic operations to serve the review, inspection and comparison of information on inventory when necessary.

+ Column D: Unit of calculation of materials, tools, products and goods.

+ Column 1: Record the unit prices of imports, exports, inventories of materials, tools, products and goods. In which, the warehouse unit price of each material, tool, product and goods is based on the invoice, the warehouse receipt.

The ex-warehousing unit price of each material, tool, product, or commodity can be calculated by the weighted average method of the whole period of inventory or the first-in, first-out method. As follows:

(+) Weighted average method for the whole period of inventory: According to this method, the value of each type of inventory is calculated according to the average value of each type of inventory at the beginning of the period and the value of each type of inventory. purchased or produced during the period. The unit cost of inventory is calculated according to the following formula:

Average inventory unit price for the whole period of stock of a product=(Value of inventory at the beginning of the period + Value of goods imported during the period)
(Number of inventory at the beginning of the period + Quantity of goods imported during the period)

(+) First-in, first-out (FIFO) method: This method is applied based on the assumption that the value of inventory purchased or manufactured first is sold out first and the remaining inventory value is last. period is the value of inventory purchased or produced near the end of the period. According to this method, the value of inventory is calculated according to the price of the goods in stock at the beginning of the period or near the beginning of the period, the value of the ending inventory is calculated according to the price of the goods in stock at the end of the period. or near the end of the period.

+ Column 2: Enter the quantity of materials, tools, products and goods in stock.

+ Column 3: Enter the value (in cash) of materials, tools, products, and goods in stock (Column 3 = Column 1 x Column 2).

+ Column 4: Record the quantity of materials, tools, products and goods released from the warehouse.

+ Column 5: Record the value (in cash) of materials, tools, products, and goods out of stock (Column 5 = Column 1 x Column 4).

+ Column 6: Record the quantity of materials, tools, products, and inventory.

+ Column 7: Record the value (in cash) of materials, tools, products, and inventory.

2.3. Book of production and business expenses (Form S3-HKD)

a) Business households and individuals must open production and business expense books to gather costs according to production and business factors of each business location, including: labor costs; electricity costs; water costs; telecommunications costs; expenses for renting warehouses and business premises; management costs; Other costs.

b) Basis and method of bookkeeping

Based on accounting vouchers related to production and business expenses in the period to record in the production and business expense book as follows:

– Column A: Enter the date and month of the bookkeeping;

– Columns B, C: Enter the number, date and month of the voucher used for bookkeeping;

– Column D: Record the explanation of arising economic operations;

– Column 1: Enter the total amount of arising economic transactions;

– From Column 2 to Column 8: Based on the arising economic operation content, write in the appropriate columns corresponding to the content of expenses incurred according to the provisions of tax law and management requirements of the household. business, individual business.

2.4. Book of monitoring the implementation of tax obligations to the state budget (Form S4-HKD)

a) Business households and individuals must open a book to monitor the performance of tax obligations with the state budget to keep track of taxes, fees, etc. which business households and individuals must pay, have already paid and still have to pay into the state budget. In which business households and individuals must open this book in detail according to each tax such as VAT, PIT...

b) Information and data in the book monitoring the performance of tax obligations to the state budget serve as a basis for tax authorities to determine whether business households or individuals have paid taxes correctly, fully and promptly. fees ... to the state budget according to the provisions of tax law or not.

c) Basis and method of bookkeeping

Based on accounting vouchers related to the performance of tasks of business households and individuals with the State budget, to record in a book to monitor the performance of obligations to the State budget as follows:

+ Columns A, B: Enter numbers and dates of accounting vouchers used to record accounting books. The accounting vouchers can be tax declarations, receipts of tax payment to the state budget together with payment slips or bank debt notices, etc.

+ Column C: Record the content of arising economic operations to serve the review, inspection and comparison of information about payable, paid and still payable taxes to the state budget when necessary.

+ The recording of the opening balance is done as follows: If the opening balance (at the end of the previous period is carried over) of the tax payable to the state budget is recorded in column 1, if the opening balance (at the end of the previous period is carried over) of the tax code that has been overpaid to the state budget is recorded in column 2.

+ Column 1: Reflects the tax amount that business households and individuals must pay to the state budget according to the provisions of tax law, specifically as follows:

For the payable VAT amount calculated as a percentage of the revenue from the sale of goods and services, it will be based on the revenue from the sale of goods and services in the detailed book of sales of goods and services multiplied by the percentage % of VAT calculation according to the provisions of tax law for each field and line of operation.

For the amount of PIT payable by the employee to the State budget, it will be based on the total of the column of payable PIT amount on the Table of payment of wages and incomes of the employee.

For the personal income tax amount payable by business household owners and business individuals to the state budget, it will be based on the total revenue from selling goods and services in the detailed book of sales of goods and services multiplied by the personal income tax rate according to the provisions of the law. provisions of tax law for each field and industry of operation.

+ Column 2: reflects the tax amount that business households and individuals have paid into the state budget. The accounting voucher for recording this entry is the payment slip to the state budget together with the bank's payment slip or debit note. In case, business households and individuals have a paid tax amount greater than the payable tax amount, the overpaid tax amount will also be recorded in this column.   

2.5. Book of monitoring salary payment and salary payments of employees (Form S5-HKD)

a) Business households and individuals must open a book to monitor the status of salary payment and salary-based payments of employees in order to monitor wages and salary-based payments that business households and individuals pay. business has to pay, has already paid and still has to pay to employees.

b) The information in the book monitoring the salary payment and salary payments of the employees of the business household or business individual and serve as a basis for the social insurance agency to determine the fulfillment of obligations. deduction for payment of social insurance, health insurance, unemployment insurance, ... of business households, business individuals according to the provisions of the law on insurance.

c) Basis and method of bookkeeping

Based on accounting vouchers related to salary payment and salary payments, business households and individuals can keep records of salary payment and salary payments. employees are as follows:

+ Column A: Record according to the day and month that the accounting vouchers on salary and salary payments are recorded in the accounting books.

+ Columns B, C: Enter the numbers and dates of the accounting vouchers on salary and salary payments used to record in the accounting books. The accounting documents are the payment sheet of salary and income of the employee, the payment slip or the bank's debit note on the payment of wages and salary payments of the employee to the social insurance agency.

+ Column D: Record the content of arising economic operations to serve the review, inspection and comparison of information about payable, paid and still payable wages and payables according to regulations. wages of workers when necessary.

+ Columns 1, 2, 3: Reflect the amount to be paid, the amount paid and still payable to the employee in terms of salary and income of the employee. The basis for recording in column 1 is the data in column 18 of the table of wages and incomes of employees. The basis for recording in column 2 is the vouchers for payment of wages and income to the employees (checks or Debit Notes from the bank) and column 3 is the difference in data between columns 1 and 2.

+ Columns 4, 5, 6: Reflect the amount to be paid, the amount paid and still payable to the social insurance agency for the employee's social insurance. The basis for recording in column 4 is the total amount of social insurance payable (including the deduction from the employee's salary and the part included in the production and business expenses of business households and individuals). The data to be recorded in column 5 are the payment slips or the Bank's Debit Note for payment of social insurance contributions to the social insurance agency. Column 6 is the difference between column 4 and column 5.

+ Columns 7, 8, 9: Reflect the amount to be paid, the amount already paid and still to be paid to the social insurance agency about the employee's health insurance. The basis for writing in column 7 is the total amount of health insurance payable (including the deduction from the employee's salary and the part included in the production and business expenses of business households and individuals). The data to be recorded in column 8 are the payment slips or the Bank's Debit Note for payment of health insurance premiums to the social insurance agency. Column 9 is the difference between column 7 and column 8.

+ Columns 10, 11, 12: Reflect the amount payable, paid and still payable to the social insurance agency about the employee's unemployment insurance. The basis for recording in column 10 is the total amount of unemployment insurance payable (including the deduction from the employee's salary and the part included in the production and business expenses of business households and individuals). The data to be recorded in column 11 are the payment slips or the Bank's Debit Notes about the payment of unemployment insurance premiums to the social insurance agency. Column 12 is the difference between column 10 and column 11.

In case business households and individuals modify the form of Table of payment of salaries and other incomes of employees according to the reality of business households and individuals, based on the above guidance to take appropriate accounting records.

2.6. Cash book (Form S6-HKD)

a) Business households and individuals shall open cash books to monitor the receipt and expenditure of cash funds in Vietnamese currency.

b) This book is open to the treasurer.

c) Basis and method of bookkeeping

Business households and individuals rely on receipts and payments to enter and exit funds to record cash in the cash book.

Cash balance at the beginning of the period (end of the previous period) is recorded in column 3.

– Column A: Enter the date of bookkeeping.

– Column B: Enter the date of the receipt and payment slip.

– Columns C, D: Write the number of the receipt, the number of the payment slip continuously from small to large in chronological order.

– Column E: Write the content of economic operations of the receipt and payment slip.

– Column 1: Fund entry amount.

– Column 2: Disbursement amount.

– Column 3: Fund balance. The balance of the fund must match the amount of cash in the fund.

2.7. Bank deposit book (Form S7- HKD)

a) Business households and individuals open a bank deposit book to track details of deposits at each bank according to each transaction account number of the business household or individual (Each account at each banks are allowed to open a separate bank deposit book).

b) Basis and method of bookkeeping

Business households and individuals shall base on Debit, Credit or bank statements to record bank deposits.

The balance at the beginning of the period (end of the previous period) is recorded in column 3.

Column A: Enter the date and month of the book.

Columns B, C: Enter the number, date and month of the voucher (Debit note, Credit note) used for book entry.

Column D: Summarize the content of the document.

Column 1: Enter the amount deposited in the bank.

Column 2: Enter the amount withdrawn from the bank.

Column 3: Enter the amount remaining at the Bank.

End of month: Add the amount deposited and withdrawn on that basis to calculate the remaining amount deposited at the Bank. The balance on the money book deposited by the bank is compared with the balance at the bank where the business household or individual opens a transaction account to determine the excess or deficiency.

Reading time: 40 min

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