Legal Counselling

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

15:22, 10/01/2019

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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