Methods and responsibility for recording goods-received note of household businesses or individual businesses in Vietnam
What are regulations on methods and responsibility for recording goods-received note of household businesses or individual businesses in Vietnam? Please advice.
Methods and responsibility for recording goods-received note of household business or individual business in Vietnam specified in the Appendix of Circular 88/2021 /TT-BTC (Effective from 01/01/2022), specifically as follows:
Name and address of the household business or individual business must be clearly indicated in the upper left-hand corner of the goods-received note. A goods-received note is used to record materials, devices, products or goods received from external vendors, in-plant production or outsourced processing facilities or found to be in surplus during stocktaking.
The goods-received note must clearly indicate its reference number and date, full name of the supplier, number of invoice or warehousing order, and place of receipt.
Columns A, B, C, D: the ordinal number, name, brand, characteristics, nature, code and unit of materials, devices, products or goods are specified.
Column 1: Quantity specified in document (invoice or warehousing order) is specified.
Column 2: Quantity of materials, devices, products or goods actually received is specified.
Columns 3, 4: The unit price and amount of each type of materials, devices, products or goods actually received are specified.
“Total” line: Total amount of materials, devices, products and goods received under a goods-received note.
“Total amount (in words)” line: Total amount is specified in the goods-received note in words.
A goods-received note is made in 2 copies using carbon paper.
A goods-received note must adequately bear signatures and full names of all of relevant persons. Copy 1 of the goods-received note is kept by the household business or individual business for recording entries in the accounting book while copy 2 is delivered to the supplier.
The representative of the household business/individual business who is also the warehouse-keeper or preparer may append his/her signature to parts of such concurrent positions on the goods-received note.
Best Regards!
