What is the latest payment receipt form in Vietnam according to Circular 200? Where to download the payment receipt form?
Vietnam: What is the latest payment receipt form according to Circular 200? Where to download the payment receipt form?
The payment receipt form (Form 06-TT) is the form specified in Appendix 3 issued with Circular 200/2014/TT-BTC.
>> Download the payment receipt form here
Instructions for issuing payment receipts according to Circular 200 are as follows:
- The payment receipt must be bound in a book, clearly stating the name and address of the collecting unit, and bearing the seal of the unit. Each book must be numbered. Within each book, the serial number of each receipt must be clearly stated in consecutive order.
- The full name and address of the payer must be clearly written.
- The line "Collection details" should clearly state the purpose of the money collection.
- The line "Amount collected" should be written in both numerical and verbal form, indicating the currency unit as "Vietnamese Dong" or "USD"...
- If collected by cheque, the number, date, month, and year of the cheque's circulation must be clearly stated, along with the name of the cheque user.
- The payment receipt is made in duplicate (carbon paper is used).
- After collecting the money, the collector and the payer must both sign and clearly write their names to confirm the amount collected and paid. After signing, the collector keeps one copy, while the second copy is given to the payer.
- At the end of the day, the person assigned by the unit to collect money must rely on the receipts to prepare a daily summary of receipts (if collecting cheques, a separate summary of cheque collection must be prepared) and submit it to the accountant for the preparation of a receipt voucher for fund entry or bank deposit procedures. Cash collected on a particular day must be deposited on the same day by the collector.
What is the latest payment receipt form in Vietnam according to Circular 200? Where to download the payment receipt form? (Picture from internet)
What are the regulations on making and signing accounting vouchers in Vietnam?
The making and signing accounting vouchers is prescribed in Article 118 of Circular 200/2014/TT-BTC as follows:
- All economic, financial operations incurred relating to the operation of enterprises must be made accounting vouchers. Accounting vouchers are made only 1 time for one economic, financial operation arising. Contents of accounting vouchers must have full items, must be clear, honest for contents of economic, financial operation arising. The writing in the vouchers should be clear, not erased, not abbreviated. Amounts in words must match correctly the amounts written in numbers.
- Accounting vouchers must be made in full copies as prescribed for each voucher. Vouchers made in many copies must be made once and for all copies in the same content. In special case, vouchers are made in many copies but cannot write once for all copies, they made be written twice but consistency of content and legality of all copies must be ensured.
- All accounting vouchers signed fully in accordance with the titles prescribed in vouchers are effective. Electronic vouchers must have electronic signature in accordance with law. All signatures in accounting vouchers must be signed in ballpoint pens or ink pens, not be signed in red ink, pencils, signatures in vouchers used for payment must be signed by each copy. The signature in the accounting vouchers of a person must be consistent and must match the signature registered under the regulations, if the signature is not registered, the signature in following time must match the signature in previous times.
- Enterprises having no chief accountants must appoint a person in charge of accounting to deal with customers, banks, the signature of chief accountant is replaced by the signature of the person in charge of accounting of such units . The person in charge of accounting must comply with duties, responsibilities and rights provided to the chief accountant.
- The signature of the head of the enterprise (General Manager, Director or the authorized person), of the chief accountant (or authorized person) and the mark in the voucher must fit the valid mark and signature samples registered in the bank. The signature of accountants in the voucher must match the signature registered with the Chief Accountant.
- Chief Accountant (or authorized person) must not signed " per procuration" by the head of the enterprise. The authorized person must not authorize to others.
- Enterprises must open the register of specimen signatures of the treasurers, the accountants, chief accountant (and authorized person), General director (and authorized person). The register of specimen signature must be numbered pages, sealed and managed by the head of the unit (or authorized person) for easy inspection as needed. Each person must sign three specimen signatures in the registry.
- Individuals who are entitled to or are authorized to sign vouchers must not sign accounting vouchers when they have not recorded or have not recorded fully the contents of vouchers under the responsibility of the signers.
- The decentralization of signing in vouchers shall be prescribed by the General director (Director) of enterprises in accordance with the law, management requirements ensuring strict control, security of assets.
What are the contents of accounting records in Vietnam?
Pursuant to the provisions of Article 16 of the Law on Accounting 2015, the contents of accounting records includes:
An accounting record must have:
+ Name and number of the accounting record;
+ Date of the accounting record;
+ Name, address of the entity that makes the accounting record;
+ Name, address of the entity that receives the accounting record;
+ Contents of the economic/financial transaction that occurs;
+ Quantity, unit price, amount of the economic/financial transaction in number; total amount of accounting records serving collection or payment of money in both number and words;
+ Signatures, full names of the persons who make, approve the accounting record, and relevant persons
In addition to the above contents, an accounting record may have other contents depending on its type.
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