Supplementing Regulations on Signing Accounting Documents for Import and Export Goods

15:20, 11/07/2024

The Ministry of Finance has just promulgated Circular 112/2018/TT-BTC amending and supplementing a number of provisions in Circular 174/2015/TT-BTC providing guidance on tax and other revenue accounting for exported and imported goods.

Circular 112 supplements regulations on signing accounting documents (CTKT) with the specific content as follows:

- CTKT must be signed in conformity with Article 19 of the Accounting Law and Decree 174/2016/ND-CP;- The signature on CTKT of an individual must be consistent and match the registered signature sample;- The person responsible for signing the CTKT may only sign the document after having completed the entries within their responsibility.

Note that any issues related to recording tax accounting and other collections concerning import-export goods must also issue CTKT. The document may only be issued once for a single arising transaction.

See more new regulations in Circular 112/2018/TT-BTC, effective from January 01, 2019.

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