Receipts of accounting voucher in Vietnam: What is the latest model of accounting voucher in Vietnam receipts in 2022?
Whenever needing to have forms of collection of accounting voucher in Vietnam?
Pursuant to the provisions of Clause 3, Article 11 of Circular 200/2014/TT-BTC, as follows:
"Article 11. Rules for cash accounting
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3. Upon collection and spending, they must have receipts and payment bills with full signatures as prescribed by the regime of accounting vouchers.
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In addition, according to the provisions of Point c, Clause 1, Article 12 of Circular 200/2014/TT-BTC, the following provisions are made:
"Article 12. Dr 111 - Cash
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c) When receiving or dispatching cash fund, the receipt note and payment note with signatures of the recipient and the deliverer and the competent person are required. In some special cases, the order to enter and leave the fund must be enclosed therewith.
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Accordingly, the forms of vouchers are used in the above-mentioned cases.
Receipts of accounting voucher in Vietnam: What is the latest model of accounting voucher in Vietnam receipts in 2022?
What is the same as the form of the voucher?
01 enclosed with Guidelines for 16047/HD-TLD in 2021 – as follows:
Accordingly, the forms of vouchers are prescribed above.
What is the way to prepare the form of collection voucher?
According to the instructions in subsection 2, Section II, Appendix No. 01, attached to Instruction 47/HD-TLD in 2021, the preparation method and responsibilities are as follows:
- The receipt note shall be bound in a book, the number of the note shall be continuously numbered in an accounting period.
- On the upper left corner and on the bond side must clearly state the name of the unit and the code of the budget-using unit.
- Clearly state date of preparation of the note; date of collection.
+ Full name and address of the payer.
+ Line "Contents": Clarifying the payment contents.
+ Line "Amount": Record the amount to be paid to the fund in number and in words, clearly stating the calculation unit is Vietnam dong or other monetary unit.
+ The subsequent line for writing other accounting vouchers enclosed with the collection cards.
- Accountants shall make a receipt which states fully the contents and sign it, then transfer it to the chief accountant for examination, and the head of the unit shall sign for approval and transfer it to the cashier for fund entry procedures. After fully receiving the money amount, the cashier shall record the actual amount to be deposited into the collection ticket before signing it.
- Collection cards shall be made in 3 copies:
- The first copy shall be kept at the ticket-making place.
- Copies of two cashiers are used for making entries in the cash book and transferred to the accountant together with other accounting voucher in Vietnam for making entries in the accounting book.
- The third copy shall be handed to the payer.
- Where the payer is a unit or an individual living outside the unit, the payer must be stamped with its seal.
Note: If it is a foreign currency receipt, the exchange rate at the time of fund receipt must be clearly stated so as to calculate the total amount of money in Vietnam dong for book entries.
If the grassroots trade union units do not have sufficient accountants, the accountant shall sign both the bill maker and the accountant.
Accordingly, the method of making the accounting voucher in Vietnam collection form is as above.
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