Deposit-type accounts of units and organizations opened at the State Treasury

Accounts of deposit nature of units, organizations opened at the state treasury as stipulated at Point c Clause 2 Article 4 Circular 18/2020/TT-BTC. To be specific:

Accounts of deposit nature opened for units, organizations include specific accounting account codes as follows:

- Deposit accounts under “Group 35 - Payable to budget revenue” are opened for collecting agencies (Finance, Taxation, Customs, State Audit, Financial Inspection, Inspection the Government of Vietnam, and other competent agencies) to account for fee revenues before deducting the state budget, temporary import and re-export taxes, payable amounts as recommended, pending revenue waiting for processing, payable to budget revenue of the next year, and other temporary collections.

- Temporary holding accounts waiting for processing are opened for collecting agencies to account for temporarily held assets awaiting legal processing and are detailed by the Finance agency, Customs agency, and other agencies.

- Other payable accounts are opened to account for other payables outside of the contents of the accounts already opened as mentioned above.

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