What is guidance on how to fill out the fixed asset liquidation report 02-TSCD for enterprises in Vietnam according to Circular 200? Where to download the fixed asset liquidation report form 02-TSCD?
Guidance on Filling out Fixed Asset Liquidation Report 02-TSCD for Enterprises in Vietnam?
In Appendix 3 issued together with Circular 200/2014/TT-BTC, there is guidance on filling out the fixed asset liquidation report 02-TSCD for all enterprises as follows:
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Purpose: Confirm the liquidation of fixed assets and provide a basis for reducing fixed asset entries in the accounting books.
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Method and Responsibility for Recording
- The top left corner of the Fixed Asset Liquidation Report should clearly state the name of the unit (or bear the unit's seal) and the user department. Upon deciding to liquidate fixed assets, the enterprise must form a Fixed Asset Liquidation Committee. Members of the committee should be recorded in Section I.
- In Section II, record the general criteria of the fixed assets being liquidated, such as:
+ Name, code, identification number, card number of the fixed assets, country of origin, and the year they were put into use.
+ Original cost of the fixed assets, cumulative depreciation up to the liquidation date, and the remaining value of those fixed assets.
- Section III records the conclusions of the Liquidation Committee, including comments on the liquidation of the fixed assets.
- Section IV, liquidation result: After liquidation, based on the vouchers calculate the total actual liquidation expenses and the recovery value. Record the liquidation expenses and recovery value (the value of parts, scrap recovered based on actual selling price or estimated selling price).
- The liquidation report should be prepared by the Fixed Asset Liquidation Committee and must be signed, with full names of the head of the liquidation committee, chief accountant, and the company's director.
What is guidance on how to fill out the fixed asset liquidation report 02-TSCD for enterprises in Vietnam according to Circular 200? Where to download the fixed asset liquidation report form 02-TSCD?
How to Prepare and Sign Enterprise Accounting Documents in Vietnam?
According to the provisions of Article 118 of Circular 200/2014/TT-BTC, it is stated as follows:
Preparation and Signing of Accounting Documents
1. All economic and financial transactions arising in relation to the activities of the enterprise must have an accounting voucher. Each economic or financial transaction must have an accounting voucher prepared only once. The content of the accounting voucher must include all required items and be clear, truthful to the economic or financial transaction. The writing on the voucher must be clear, without erasures or abbreviations. The amount in words must match the amount in numbers.
2. The accounting voucher must be prepared in the required number of copies for each voucher. In the case of multiple copies, they must be prepared at once with the same contents. In special cases where it's not possible to write all copies at once, it may be written twice but must ensure the consistency and legality of all copies.
3. All accounting vouchers must have the required signatures as specified in the voucher to be valid. Electronic vouchers must have electronic signatures according to legal regulations. All signatures on accounting vouchers must be signed with a ballpoint pen or ink pen, not with red ink, pencil, or facsimile stamps. Signatures on accounting vouchers used for payments must be signed per each copy. The signatures on a person's accounting vouchers must be consistent and match the registered signature, if any, or match previous signatures.
4. Enterprises without a chief accountant must designate a person responsible for accounting matters to transaction with clients and banks. The signature of the chief accountant can be replaced by the person responsible for accounting duties of that entity. The person responsible for accounting must fulfill the roles, responsibilities, and rights of a chief accountant as regulated.
5. The signature of the enterprise head (General Director, Director, or authorized person), the chief accountant (or authorized person) and stamps on the vouchers must comply with the registered stamps and valid signatures at the bank. The signature of the accountant on the voucher must match the signature registered with the chief accountant.
6. The chief accountant (or authorized person) is not allowed to sign “for and on behalf of” the enterprise head. The authorized person is not allowed to reauthorize another person.
7. Enterprises must open a signature registration book for the treasurer, warehouse keeper, accountants, chief accountant (and authorized person), General Director (and authorized person). The signature registration book must be numbered, sealed, and managed by the unit head (or authorized person) for inspection when needed. Each person must sign three sample signatures in the signature registration book.
8. Individuals with the right or authorized to sign vouchers must not sign accounting vouchers when the content is incomplete or missing according to the responsibilities of the signer.
9. The delegation of signing vouchers is regulated by the General Director (Director) of the enterprise in accordance with the law, management requirements, ensuring tight control, and asset safety.
The preparation and signing of accounting documents are carried out according to the above regulations.
Where to Download Fixed Asset Liquidation Report Form 02-TSCD for Enterprises in Vietnam?
According to the provisions of Template 02-TSCD in Appendix 3 issued together with Circular 200/2014/TT-BTC, the fixed asset liquidation report form is specified.
Download the fixed asset liquidation report form 02-TSCD here.
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