Accounting Vouchers According to Accounting Policies on Communal Budget and Finance
Accounting vouchers according to the budget accounting and financial policies at the commune level as stipulated in Article 3 of Circular 70/2019/TT-BTC. To be specific:
Accounting vouchers are documents and information carriers that reflect economic and financial transactions that have arisen and been completed, serving as the basis for recording accounting books.
Communes shall uniformly use the accounting voucher forms as stipulated in this Circular.
- For mandatory vouchers (denoted as BB) during the implementation process, communes are not allowed to modify the prescribed voucher forms.
- For guided vouchers (denoted as HD) during the implementation process, communes are permitted to modify and supplement the voucher forms in accordance with the arising economic-financial transactions.
Pre-printed voucher forms must be carefully preserved and not allowed to be damaged or deteriorated. Checks, receipts, and valuable papers must be managed like money.
The list, forms, and explanations of the method of preparing accounting vouchers are stipulated in Appendix No. 01 "Accounting Voucher System" attached to this Circular. For arising economic transactions that do not have accounting vouchers stipulated in Appendix 01, communes shall prepare accounting vouchers ensuring to meet at least 7 contents stipulated in Article 16 of the Accounting Law.
Sincerely.
