Summary of forms of accounting books of extra-small enterprises in Vietnam

Recently, 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 may use accounting books listed hereunder:

No.

Description

Code

I

General accounting books

 

1

Ledger

Form No. S01-DNSN

II

Detailed accounting books

 

1

Book of details of raw materials, instruments, products and commodities

Form No. S02-DNSN

2

Fixed asset book

Form No. S03-DNSN

3

Book of details of payments to buyers or sellers

Form No. S04-DNSN

4

Book of details of payments of liabilities

Form No. S05-DNSN

5

Book of details of sales (applicable to extra-small enterprises paying CIT calculated according to the withholding method

Form No. S06a-DNSN

6

Book of details of sales (applicable to extra-small enterprises paying CIT calculated according to the direct method)

Form No. S06b-DNSN

7

Book of business expenses

Form No. S07-DNSN

8

Book of withholding VAT

Form No. S08-DNSN

9

Book of details of output VAT

Form No. S09-DNSN

10

Bank deposit book

Form No. S10-DNSN

View more details 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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