Detailed list of accounting documents of extra-small enterprises in Vietnam

18:14, 11/01/2019

On December 28, 2018, the Ministry of Finance of Vietnam issued Circular No. 132/2018/TT-BTC providing guidance on accounting regimes of extra-small enterprises.

According to Circular No. 132/2018/TT-BTC of the Ministry of Finance of Vietnam, extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income shall use accounting documents listed hereunder:

No.	Description	Code
I	Accounting documents prescribed herein
1	Cash receipt	Form No.01-TT
2	Cash payment note	Form No.02-TT
3	Goods-received note	Form No.01-VT
4	Goods dispatch note	Form No.02-VT
5	Fixed asset handover and receipt report	Form No.01-TSCD
6	Wage, salary and other income payment worksheet	Form No.01-LDTL
II	Accounting documents prescribed by other laws
1	VAT or sales invoice
2	Slip of payment of taxes to the State Budget
3	Bank’s Debit note

View detailed forms at Circular No. 132/2018/TT-BTC of the Ministry of Finance of Vietnam, effective from February 15, 2019.

- Thanh Lam -

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