Vietnam: Cases to use payment slips? What are some forms of payment slips commonly used in work recently in Vietnam?
Vietnam: What is a payment slip? Cases to use payment slips?
A payment slip is a very important document used in accounting when an enterprise performs an activity that incurs payables including actual cash or foreign currency disbursements, from which the accountant will as a certificate of the cash-out fund to record in the accounting books.
Payment slips are usually used in the following cases:
- Payment slips for purchasing raw materials, services and goods for suppliers
- Cash payment slip sent to the bank
- Cash fund disbursement slip to pay short-term or long-term loans
When making a payment slip, it is necessary to have the signatures of the maker, the payee, the accountant, the treasurer, the head and a direct round seal if the head signs it.
Instructions on how to write a standard payment slip according to Vietnamese regulations?
Payment slips are usually printed on a form, so users need to fill in specific information on the payment slip:
- The unit name and address need to be written completely and accurately in the upper left corner.
- It is necessary to make sure that the number of votes and the date of making the payment slip are recorded in full
- In the section full name and name of the recipient: need to fill in the full name of the recipient as recorded in the ID card.
- The address field also needs to be specific and accurate
- Reason for spending: It is necessary to specify the content of money spending: it can be for purchases, salary costs, equipment and tools, etc.
- Amount item: It is necessary to specify the exact amount both in words and in numbers, specifying the unit of calculation as VND, or USD, etc.
- Attached item: need to write original documents attached, need to write in detail
Note: Payment slips need to be made in 3 copies, submitted to the chief accountant and director for signature, then the cashier will release the funds.
After receiving money and checking the validity of the payment slip, the payee signs and clearly writes his name on the slip.
Copy 01 is kept at the place where the ballot is made, the two treasurers are used to record the cash book and transferred to the accountant for entry into the accounting book, and the third copy is given to the recipient. In case of using 02 copies of payment slip form, 01 copy will be kept by the payee and 01 joint enterprise will keep.
- Payment slips must be bound in volumes, in each payment slip, the number of books and the number of each payment slip must be recorded. The number of payment slips must be entered continuously in an accounting signature. Each payment slip must clearly state the date, month, year of making the payment, day, month and year of payment.
Vietnam: Cases to use payment slips? What are some forms of payment slips commonly used in work recently in Vietnam?
Does the latest sample payment slip issued by the Ministry of Finance of Vietnam?
Currently, there are many forms of payment slips circulated and used by the Ministry of Finance, but the form of payment slips according to Circular 133/2016/TT-BTC and Circular 133/2016/TT-BTC are more common. There are also payment slip forms according to Circular 107/2017/TT-BTC, Circular 132/2018/TT-BTC, and Circular 79/2019/TT-BTC.
Payment form according to Circular 133/2016/TT-BTC:
Download the payment slip form according to Circular 133/2016/TT-BTC: Click here.
Payment form according to Circular 200/2014/TT-BTC:
Download payment slip form according to Circular 200/2014/TT-BTC: Click here.
Payment form according to Circular 107/2017/TT-BTC:
Download the payment slip form according to Circular 107/2017/TT-BTC: Click here.
Payment form according to Circular 132/2018/TT-BTC:
Download the payment slip form according to Circular 132/2018/TT-BTC: Click here.
Payment slip form according to Circular 79/2019/TT-BTC:
Download the payment slip form according to Circular 79/2019/TT-BTC: Click here.
LawNet
