- 1Circular No. 33/1998/TT-BTC of March 17, 1998, guiding the cost-accounting of the setting up and use of the reserve for the price decrease of unsold goods, the reserve for bad debts and the reserve for the price decrease of securities of state enterprises
- 2Circular No. 77/1998/TT-BTC of June 06, 1998, guiding the exchange rate used for conversion of foreign currency(ies) into Vietnam Dong in the cost-accounting accountancy at enterprises
- 3Circular No. 100/1998/TT-BTC, guiding the book-keeping of value added tax (V.A.T) and enterprise income tax, promulgated by the Ministry of Finance
- 4Decision No.167/2000/QD-BTC of October 25, 2000 promulgating the enterprises financial report regime
- 5Ciruclar No. 120/1999/TT-BTC of October 7, 1999, guiding the amendments and supplements to the enterprise accounting regime
- 6Circular No. 107/1999/TT-BTC of september 1, 1999 guiding the accounting of value added tax (VAT) on financial renting activities
- 7Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.
- 1Decree of Government No. 129/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of the accounting Law, applicable to business activities
- 2Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1Circular No. 244/2009/TT-BTC of December 31, 2009, amending and supplementing the enterprise accounting regime
- 2Circular No. 175/2011/TT-BTC of December 05, 2011, guiding applicable accounting for insurance brokers
- 3Circular No. 125/2011/TT-BTC of September 05, 2011, guiding the accounting applicable to the fund management companies
THE SOCIALIST REPUBLIC OF VIET NAM | |
No.: 15/2006/QD-BTC | Hanoi, March 20, 2006 |
DECISION
ON ISSUING BUSINESS ACCOUNTING SYSTEM
THE MINISTER OF FINANCE
Pursuant to the Accounting Law No.03/2003/QH11 dated June 17, 2003 and Decree No. 129/2004/ND-CP dated May 31, 2004 of the Government detailing and guiding the implementation of a number of Accounting Law in business activities;
Pursuant to Decree No. 77/2003/ND-CP dated July 01, 2003 of the Government stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of Accounting and Auditing Policies Department and Chief of Office of the Ministry of Finance,
HEREBY DECIDES:
Article 1. Issuing the “Business accounting system” applies to all enterprises of all areas and economic sectors in the country. The business accounting system consists of 4 parts:
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Part II – Financial Statement System;
Part III – Business Accounting Document System;
Part IV – Accounting Book System and Accounting Model;
Article 2. All enterprises, companies, corporation shall base on the “Business accounting system” to study, concretize and develop the accounting regime, specific regulations on contents, method of manipulation consistently with the business characteristics, management requirements of each sector, operation area and economic sector. In case of modification or supplementation of accounts of category 1 and 2 or modification of financial statement, there must be written agreement from the Ministry of Finance.
Within the scope of provisions of the business accounting system and guiding documents of the superior management agencies, the enterprises shall study and apply the list of accounts, accounting documents and books and choose the form of accounting books in line with characteristics of production, business, management demand and accounting level of units
Article 3. This Decision shall take effect after 15 days from the date of publication on official gazette. For regulation on "Making interim separate consolidated financial statement" at Point 4 "Responsibility for preparation and presentation of financial statement", Section I/A, Part II/A performed as from 2008.
This Decision supersedes the Decision No.1141TC/QD/CDKT dated November 01, 1995 of the Minister of Finance issuing the "Business Accounting System"; Decision No. 167/2000/QD-BTC dated October 25, 2000 of the Minister of Finance issuing the "Business Accounting System"; and Circular No. 10TC/CDKT dated March 20, 1997 "Guidance on modification, supplementation of the enterprise Accounting System"; Circular No. 33/1998/TT-BTC dated March 17, 1998 “Guidance on accounting and setting up and use of provision for diminution in value of inventory, provision for doubtful debts, provision for diminution in value of securities in State-owned enterprises; Circular No. 77/1998/TT-BTC dated June 06, 1998 "Guidance on currency exchange rates into VND used in accounting in enterprise”; Circular No. 100/1998 / TT-BTC dated July 15, 1998 “Guidance on VAT and business income tax accounting”; Circular No. 180/1998/TT-BTC Circular dated December 26, 1998 " Guidance on import and export tax and special consumption tax accounting"; Circular No. 107/1999/TT-BTC dated September 01, 1999 “Guidance on VAT accounting for financial leasing”; Circular No. 120/1999/TT-BTC dated October 07, 1999 “ Guidance on modification and supplementation of enterprise accounting system”; Circular No. 54/2000/TT-BTC dated June 07, 2000 "Guidelines for accounting for business establishments’ goods sold at attached units of dependent accounting in other provinces and cities and sold through agents at the right price with commission. "
Article 4. The contents specified in the Decisions issuing the Accounting Standards and Circulars guiding the implementation of accounting standards from phase 1 to phase 5 not contrary to the provisions of this decision are still effective.
Article 5. The Ministries, ministerial-level agencies, People's Committees of centrally-affiliated provinces and cities shall direct and implement the "Business accounting system" issued under this Decision in the units of sector or management area.
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PP. THE MINISTER
DEPUTY MINISTER
Tran Van Ta
ATTACHED FILE
- 1Circular No. 100/1998/TT-BTC, guiding the book-keeping of value added tax (V.A.T) and enterprise income tax, promulgated by the Ministry of Finance
- 2Decision No.167/2000/QD-BTC of October 25, 2000 promulgating the enterprises financial report regime
- 3Circular No. 244/2009/TT-BTC of December 31, 2009, amending and supplementing the enterprise accounting regime
- 4Circular No. 175/2011/TT-BTC of December 05, 2011, guiding applicable accounting for insurance brokers
- 5Circular No. 125/2011/TT-BTC of September 05, 2011, guiding the accounting applicable to the fund management companies
- 6Circular No. 200/2014/TT-BTC dated December 22, 2014,
- 7Circular No. 200/2014/TT-BTC dated December 22, 2014,
- 1Circular No. 133/2016/TT-BTC dated August 26, 2016, accounting for small and medium enterprises
- 2Decree of Government No. 129/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of the accounting Law, applicable to business activities
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 5Circular No. 55/2002/TT-BTC of June 26, 2002, guiding the Vietnamese enterprises’ accounting regime applicable to foreign-invested enterprises and organizations operating in Vietnam
Decision No. 15/2006/QD-BTC of March 20, 2006, on issuing enterprise accounting system
- Số hiệu: 15/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 20/03/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 25/04/2006
- Ngày hết hiệu lực: 05/02/2015
- Tình trạng hiệu lực: Hết hiệu lực