Vietnam: What are the latest receipt and payment voucher forms applicable to internal trade unions? What are the instructions for making receipts and payment vouchers by internal trade unions?
What are the latest receipt and payment voucher forms applicable to internal trade unions in Vietnam?
The latest receipt and payment voucher forms applicable to internal trade unions in Vietnam are form No. C40-BB and form No. C41-BB issued together with Circular 107/2017/TT-BTC.
Download the latest receipt form applicable to internal trade unions in Vietnam: here
The latest payment voucher form applicable to internal trade unions in Vietnam here
What are the instructions for making receipts and payment vouchers by internal trade unions in Vietnam?
- Instructions for making receipts:
The receipt must be closed as a right, and the number of the receipt must be continuously in 1 accounting period
The upper and left corner of the receipt must clearly state the name of the unit and the code of the unit using the budget.
Specify the date, month, and year of making the receipt; date, month, and year of collection.
- Specify the full name and address of the payer.
- Content line: Specify the content of the payment.
- "Amount" line: Write the quarterly payment amount in numbers and fathers, clearly stating whether the province is Vietnamese dong or another currency.
- The next line contains other accounting documents attached to the receipt.
The accountant prepares a receipt with all contents and signs the receipt, then transfers it to the chief accountant and the head of the unit to sign for approval, specializing in the collection of funds for fund entry procedures. Once the full amount has been received, the cashier writes the actual amount of funds entered on the Receipt before signing.
The receipt is made in 3 rows: Copy 1 is stored at the place where the ballot is made.
Associate 2 treasurers used to record the fund and transfer it to the accountant along with them from other accountants for bookkeeping,
Copy 3 is assigned to the payer.
In case the payer is a unit or individual outside the unit, the examination unit shall be assigned to the payer, the unit seal must be stamped;
Note: If it is a foreign currency collection, it must clearly state the foreign currency exchange rate at the time of entering the provincial fund and the total amount in Vietnamese dong for bookkeeping.
If the internal trade unions allocate sufficient accounting manpower, the accountant will discipline both the voter and the accountant.
- Instructions for making payment vouchers:
The payment voucher must be bound in a book; The number of payment vouchers must be struck continuously in 1 accounting period.
The upper and left corner of the voucher clearly states the name of the unit and the unit code using the budget.
Specify the date, month, and tenderloin of the payment voucher; day, month, and year of spending money.
- Specify the full name and address of the recipient.
- The "Content" line specifies the content of the expenditure.
- "Amount" Line: Write the disbursement amount in numbers or letters, clearly stating whether the unit is Vietnamese dong or another currency.
- The next line records the book or type of accounting document attached to the payment voucher.
The accountant prepares a payment voucher with all contents and signs it in each row, which is specialized for review by the chief accountant and the head of the disciplinary unit, and then forwards it to the treasurer to propose the devil. After receiving the full amount, the recipient must indicate the amount received in numbers and words, sign, and write their full name on the payment voucher.
The payment voucher is made in 3 rows:
Copy 1 is saved at the place where the ballot is made.
The Treasurer is used to record the fund and transfer it to the accountant along with the other record certificates for bookkeeping.
Copy 3 is delivered to the recipient of the money.
For copies used to make payment transactions with outsiders, the unit's oil must be registered.
Note: If it is a foreign currency expenditure, the foreign currency exchange rate must be clearly stated at the time of disbursement to calculate the total amount in Vietnamese dong in books.
If the internal trade unions allocate enough accountants, the accountant will sign both the voter and the accountant.
What are the duties and powers of internal trade unions in Vietnam?
Pursuant to Article 15 of the Charter of the Vietnam Trade Union issued with Decision 174/QD-TLD 2020, the duties and powers of internal trade unions in Vietnam are:
- Raise awareness of the implementation of guidelines, policies of the Communist Party of Vietnam; regulatory policies and laws of the State, and obligations of citizens; guidelines and resolutions of trade unions.
- Represent, take care of, and protect legal and legitimate rights and interests of trade union members and workers by the State legislation.
- Supervise or get involved in supervising the implementation of policies, laws, rules, regulations, collective labor agreements and issues related to the lawful and legitimate rights and interests of trade union members and workers by law.
- Cooperate with employing entities in formulating and implementing grassroots democracy regulations; take care of the material and spiritual life, raise professional qualifications and skills, improve conditions of employment, and take care of the health of workers; organize competitions, emulation movements, cultural and social events or activities.
- Conduct the implementation of resolutions of trade unions at all levels, comply with the Regulations of Trade Union of Vietnam; provide training courses for trade union members and officials; manage and use the trade union's finances and assets by regulations; perform the task of developing and managing trade union members; build a strong internal trade union; participate in building harmonious, stable and progressive labor relations at the workplace; build agencies, units and enterprises that develop sustainably; participate in building a clean and strong Party organization and people's government.
- The Presidium of VGCL shall elaborate on the duties and authority of specific types of internal trade union.
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