General Provisions on Accounting Documents in Civil Judgment Enforcement to Know from October 1, 2020

Content related to accounting vouchers is regulated in Article 9 of Circular 78/2020/TT-BTC guiding accounting for civil execution activities as follows:

General regulations on accounting vouchers in Civil Execution Activities to be known from October 01, 2020 (illustrative image)

+ General regulations:

- All economic transactions arising related to civil execution activities must be documented with accounting vouchers. All data recorded in the accounting books must have legal and valid accounting vouchers as proof. Civil execution accounting vouchers are only created once for each economic or financial transaction, ensuring clarity, completeness, timeliness, and accurate information reflection.- Accounting vouchers must meet at least 7 contents as stipulated in Article 16 of the Accounting Law, suitable for accounting records and management requirements of the unit. For special voucher forms like checks and valuable papers, they must be preserved and managed like money.- Civil execution accounting uses electronic vouchers during execution according to the legal regulations on accounting.

+ For copied accounting vouchers:

- Accounting vouchers kept by the civil execution accounting department must be the originals, except for vouchers related to coercive execution expenses, expenses for the executor's activities, and other activities guaranteed by the budget according to legal provisions where the unit’s budget accounting keeps the originals. Based on the original vouchers, the unit makes 01 additional copy to serve the accounting for civil execution activities. In cases where there is only one original voucher that needs to be kept in the accounting records of civil execution and the executor's execution file, then the civil execution accounting keeps the original, and the executor’s execution file keeps the copied version.- Copied vouchers must be reproduced from the originals. The copied accounting vouchers must have the signature and seal of the unit head or an authorized person. The copied vouchers, in the cases specified in Point a of this Clause, have the same value and are kept as the originals.

Note:

- The list, sample, and explanation methods for creating accounting vouchers are stipulated in Appendix No. 01 “Accounting Vouchers” enclosed with Circular 78/2020/TT-BTC.- Additionally, the Ministry of Justice is responsible for further stipulating the list and forms of accounting vouchers applicable to civil execution agencies to reflect the arising economic and financial transactions related to civil execution accounting.

See details in Circular 78/2020/TT-BTC, which takes effect and is applicable from October 01, 2020, replacing Circular 91/2010/TT-BTC.

Long Binh

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