Thông tư 174/2015/TT-BTC

CIRCULAR

GUIDING THE ACCOUNTING OPERATIONS OF TAX AND OTHER REVENUES FOR IMPORTED AND EXPORTED GOODS

Pursuant to the State Budget Law No. 01/2002 / QH11 dated 16/12/2002;

Pursuant to the Accounting Law No.03 / 2003 / QH11 dated 17/06/2003;

Pursuant to Customs Law No. 54/2014 / QH13 dated 23/06/2014;

Pursuant to the Laws, Ordinances, Decrees on taxes, charges and fees and other revenues of the state budget;

Pursuant to the Law on Processing of Administrative Violations No. 15/2012 / QH13 dated 06/20/2012;

Pursuant to the Law on Electronic Transaction No.51 / 2005 / QH11 dated 29/11/2005;

Pursuant to the Commercial Law No. 36/2005 / QH11 dated 14/ 06/ 2005;

Pursuant to Decree No. 128/2004 / ND-CP guiding the details of some articles of the Accounting Law;;

Pursuant to Decree No. 27/2007 / ND-CP dated 23/02/ 2007 of the Government of electronic transactions in financial activities;

Pursuant to Decree No. 83/2013 / ND-CP dated 22/7/ 2013 of the Government detailing the implementation of some articles of the Law on Tax Administration and the Law amending and supplementing some articles of the Law on Tax Administration ;

Pursuant to Decree No. 08/2015 / ND-CP dated 21/01/ 2015 of the Government on detailed regulation and measures to implement the Customs Law regarding customs procedures, customs inspection, monitoring and control;

Pursuant to Decree No. 215/2013 / ND-CP dated 23/12/ 2013 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the General Director of General Department of Customs,

The Ministry of Finance issues this Circular guiding the accounting operations of tax and other revenues to imported and exported goods as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for the accounting documents, accounts, books, financial reports, management statements and other work related to accounting operations of tax and other revenues to imported and exported goods applicable to the subjects specified in Article 2 of this Circular.

Article 2. Subjects of application

This Circular applies to the customs units including the General Department of Customs; Customs DepartmentS and the equivalent units, Customs Branches and the equivalent units in implementation of accounting operations of tax and other revenues to imported and exported goods.

Article 3. Interpretation of terms

In this Circular, the following terms are construed as follows:

1. “Provisional tax accounting” is the accounting method of tax payments of imported and exported goods provisionally paid on deposit accounts (imprest account) of customs authorities opened at the State Treasury before paid into the state budget in accordance with regulations of law on imported and exported goods.

2. “Specialized tax accounting” is the accounting method of tax payments of imported and exported goods to be paid into the state budget in accordance with regulations of law on imported and exported goods.

3. “Import and export tax accounting database” is the collection of information and data of import and export tax accounting (including: accounting documents, books and accounting statements related to tax and other revenues for the imported and exported goods) stored, filed and organized for access, use, management and updating through electronic means in the centralized import and export tax management system of the General Department of Customs.

4. “ “Import and export accounting units” are the customs units with organized apparatus of accounting and other revenues for the imported and exported goods and financial report making (hereafter referred to as accounting units).

5. “Overpayment refund accounting” is the method of accounting in case of refund of amount paid by the taxpayer which is greater than the amount payable of each type of tax in the same accounting unit. Excluding the cases of refund due to payment to wrong receiving body or accounting unit and the cases of refund of paid tax to the imported goods but re-exported to be returned to the foreign goods owner or re-exported to a third country or re-exported to the non-tariff area, goods exported but re-imported into Vietnam, goods imported for production of imported goods wth VAT paid in accordance with regulations and then actuall-tariff area, goods exported but imported into Vietnam, goods imported for production of exported goods wth VAT paid in accordance with regulations and then actually exported.

6. “Refund accounting due to re-export or re-import” is the method of accounting in case of refund of amount paid by the taxpayer under the tax obligations of imported and exported goods but then due to export of imported goods or re-import of exported goods, the taxpayer shall be refunded the paid amount as stipulated by the law on tax. Including the case of tax refund to the goods imported but re-exported to be returned to the foreign goods owner or re-exported to a third country or re-exported to the non-tariff area; goods exported but re-imported into Vietnam, goods imported for production of imported goods wth VAT paid in accordance with regulations and then actuall-tariff area, goods exported but imported into Vietnam, goods imported for production of exported goods wth VAT paid in accordance with regulations and then actually exported.

Article 4. Contents of accounting operations of tax and other revenues to imported and exported goods

1. The accounting operations of tax and other revenues to imported and exported goods (hereafter referred to as import and export tax accounting) is the organization of internal management information system of Customs system on collection of export tax, import tax, VAT, excise tax, environmental protection tax, commercial protection tax (anti-dumping duty, anti-subsidy duty, safeguard duty, anti-discrimination duty), revenues from charges, penalty, sale of confiscated goods and other revenues as prescribed by the state for the imported and exported goods; fees collected on behalf of associations, national one-stop fees.

2. The import and export tax accounting shall record and reflect the reality of revenue and payment into the state budget on tax and other revenues from the taxpayers or subjects committing the administrative violation in the field of customs, including: The tax amount of goods cleared or released, fines, amount of late payment, charges receivable; the tax amount, fines, amount of late payment and charges collected and paid to the state budget or deposit account of customs authorities at the State Treasury; the tax amount of goods cleared or released, fines, amount of late payment, charges receivable; amount of goods temporarily retained; amount from sale of goods and exhibits with temporary retention decision for processing; amount from sale of confiscated goods or exhibits with the processing result from the competent authorities; the tax amount, fines, amount of late payment, fines that must be refunded, have been refunded and still refunded to the payers; amount of tax, fines and amount of late payment not collected or reduced under the decision of the competent authorities.

3. The import and export tax accounting may make record and reflection by dual method to ensure the aggregation of result of management operation of tax and other revenues for the imported and exported goods done by the customs authorities at all levels as prescribed by the accounting law, budget law and other relevant laws. The import and export tax accounting must meet the following principles:

a) Record by accounting period;

b) By budget year;

c) In accordance with the accounting system of budget collection of State Treasury;

d) Aggregation and reflection of financial information of completed operations

e) Provision of financial reports as prescribed by the accounting law.

Article 5. Requirements for import and export tax accounting

1. Recording all operations of tax and other revenues for the imported and exported goods incurred in the period in the accounting book and accounting report.

2. Recording information and data of import and export tax accounting clearly, understandably, accurately and within a prescribed time limit.

3. Truthfully recording the reality, nature, contents and value of tax operations and other revenues for the imported and exported goods.

4. The information and data of import and export tax accounting must be recorded continuously; the accounting data of this period must succeed the accounting data of the previous period.

5. The information and data of import and export tax accounting must be classified and arranged in sequence, systematically and consistently with tax management indicators.

Article 6. Calculation unit, letter, figure and rounding method in import and export tax accounting

1. The calculation unit, letter, figure and rounding method in import and export tax accounting are done in accordance with regulations of law on accounting.

2. The economic operations generated in foreign currency must be monitored in the original currency and converted into Vietnam dong at the exchange rate stipulated by the tax law to the exported and imported goods for entry in accounting book.

Where the taxpayers make payment of tax in foreign currency, the accounting exchange rate of foreign currency paid at the accounting exchange rate of foreign currency announced by the Ministry of Finance at the time the State Treasury records the budget revenues.

3. When making financial reports or publicize the financial reports with the use of reduced monetary unit, the accounting unit is rounded by:

a) For Vietnam dong: If the digit after the reduced unit digit of currency is equal to five (5) or more, increase one (1) unit; if smaller than five (5), keep unchanged.

b) For foreign currency: If the thousandth decimal (the third digit after the decimal comma), is equal to five (5) or more, increase one percent (1%) unit; if smaller than five (5), keep unchanged.

4. In case of conversion of foreign currency exchange rate, for the amount in Vietnam dong converted, the rounding method is also done as regulated in Clause 3 of this Article.

Article 7. Accounting period of import and export tax

1. The tax accounting period consists of monthly accounting period, yearly accounting period and settlement adjustment period.

2. The monthly accounting period is the period of time from the 1^st date to the end date of a month. The annual accounting period is the period of time from the 1^st date of January to the end of 31^st date of December of solar year.

3. The settlement adjustment period is the period of time from the 1^st date of January to the end of the 31^st date of the following year. In order to record and adjust the operations permitted to record in the accounting book of the previous year as stipulated by the Law on state budget, the adjusted documents related to the previous year are updated with data in December of previous year.

Where the adjusted documents of state budget of the previous year are generated after the customs authorities have closed the accounting period of the previous year, record in the accounting period of the current year.

4. The tax management operation arising in any period shall be recorded in the accounting books of such period. The cases of generated requirements for adjustment of data detected in the year related to the current year can be recorded with adjustment in the detected period (month).

Article 8. Opening and closing of import and export tax accounting period

1. The opening of import and export tax accounting period is the setting in the import and export tax accounting system for an accounting period defined in the year to permit the updating of data into the accounting system as decentralized.

2. The closing of import and export tax accounting period is the setting in the import and export tax accounting system for an accounting period defined in the year in order not to permit the users to update data into the accounting system.

The point of time to close the accounting period is the following 12^th date. Closing the annual accounting period is at 24:00 PM on 10^th date of February of the following year. In case of making rapid report in the system, follow the processing procedure at the end of day. In addition, the closing of accounting period mujst be done in cases of inventory or in other cases as prescribed by law. The customs authorities must ensure all tax accounting documents generated are fully and accurately recorded in the accounting period.

3. After the closing of accounting period,  in case of required adjustment of data of tax accounting, follow the instructions of General Director of General Department of Customs.

Article 9. Accounting inspection

1. The accounting units must be subject to the accounting inspection of the competent authorities. The inspection is only done upon the inspection Decision as prescribed by law.

2. The contents of accounting inspection include: Inspecting the implementation of contents of accounting; inspecting the organization of accounting apparatus and accountants; inspecting the compliance with other regulations related to the import and export tax accounting.

Article 10. Internal control of import and export tax accounting

1. The internal control of accounting is the regular and continuous inspection and review within the accounting units to ensure the legality, accuracy, completeness and timeliness both in form, content and data of accounting documents, books and reports; procedure for processing, recording and approval in accordance with order, content and authority specified in the same accounting units.

2. Contents of internal control of import and export tax accounting

a) Control of original documents and book entry document of tax accounting: form of document; legality of documents; completeness, clearliness, truthfulness and accuracy of information in documents; filing and storage of accounting documents;

b) Control of recording, transaction recording: the transactions of import and export tax accounting are recorded with proper nature of generated operations and accounts;

c) Control of entry of accounting books: time of entry¸compaison with detailed book, list of documents and ledger; periodical implementation of balance of accounting book by the import and export tax accounting;

d) Control of report of import and export tax accounting: the completeness, accuracy and timeliness of accounting report; storage of accounting report; making, sending and explanation of report of import and export tax accounting to the superior management bodies and competent state bodies.

dd) Control of organization of import and export tax accounting apparatus: assigning officers in accounting units; reality of performance of responsibility and power of officers assigned to do the accounting.

3. Responsibility for internal control

a) The officers assigned to do the accounting duties must be responsible for inspection and review during the implementation of assigned duties.

b) The persons in charge of import and export tax accounting are responsible for internal control of all accounting contents within the functions and duties of import and export tax accounting division.

c) The heads of accounting units must control the contents of import and export tax accounting under their authority before approval and decision.

4. During the control of import and export tax accounting, if any error is detected, report it to the competent person or timely handling measures.

Article 11. Assets inventory

1. The assets inventory is the identification of cash balance, outstanding tax and unpaid items of taxpayers, goods retained in storage, goods with confistication decision but not yet unsettled still retained in the unit at the time of inventory for comparison with data in the accounting books. The inventory of assets must be recorded as prescribed by the accounting law.

2. The accounting units must do their assets inventory at the end of annula accounting period before making financial reports or other cases as prescribed by law.

Article 12. Responsibility for management, use and provision of accounting information and documents

1. The heads of accounting units must store, manage and use the accounting information, data and documents; develop the mechanism of management, use and storage of import and export tax accounting documents in which define the responsibility and power for each division and accountant in their units; ensure the facilities for prescribed management and storage of accounting documents.

2. The accounting units must provide the information and documents of import and export tax accounting for the competent state authorities for performing their functions as prescribed by law. The bodies provided with the accounting documents must maintain and keep them during use and return them completely and in a timely manner.

3. The provision of information and documents to the other persons shall be decided by the head of unit as prescribed by law. The use of accounting documents must be agreed in writing by the head of accounting unit or authorized person.

Article 13. Tax accounting documents and storage of tax accounting documents

1. The tax accounting documents are accounting documents, books, financial reports, management accounting reports, accounting inspection reports and other documents related to the import and export tax accounting showed in the prescribed form of paper or electronic documents.

2. The electronic accounting documents stored in the form of electronic data messages must meet the following conditions:

a) The contents of such data messages can be accessed and used for reference as needed;

b) The contents of such data messages are stored in the very format in which they have been created, sent, received or in the permitted format to show exactly the contents of such data;

c) The contents of such data messages are stored in a certain way which permits the identification of origin of creation, destination, time and date of sending or receipt of data message;

d) The contents and duration of storage of data message shall comply with the laws.

3. The accounting units must keep  and store documents of import and export tax accounting in accordance with the regulations of law on tax, the Accounting Law, the Law on Electronic Transaction and other relevant documents. Where the units perform the accounting on the basis of application of information technology, the electronic accounting documents shall be stored in the form of electronic data in accordance with the provisions of the Law on Electronic Transaction.

Article 14. Application of information technology in import and export tax accounting

1. The application of information technology in import and export tax accounting of the customs authorities at all levels must ensure the serious and complete compliance with principles and requirements of accounting laws.

2. The General Director of General Department of Customs shall provide detailed instructions on procedure for use, management, updating and operation of information and data of information technology system applied in import and export tax accounting (referred to as import and export tax accounting system) in accordance with the provisions of this Circular and the current laws.

Article 15. Organization of accounting apparatus

1. The import and export tax accounting at the General Department of Customs is done on the principles of aggregation of entire sector through summarized reports from the accounting divisions at the accounting units.

2. The General Director of General Department of Customs and the heads of customs authorities (at level of Department, Branch or equivalent) are responsible for organizing and steering the implementation of import and export tax accounting at their units and arranging division in charge of import and export tax accounting consistent with conditions of their units to ensure the complete prescribed performance of accouting and report aggregation. The arrangement of accountants must comply with the current accounting laws.

Article 16. Duty to implement the import and export tax accounting

1. At the General Department of Customs:

a) Provides instructions, steering and makes inspection of compliance with regulations on import and export tax accounting in accounting divisions in the Customs sector;

b) Aggregates the accounting reports on operations of import and export tax accounting of the whole sector; analyzes information of report for management of tax operation and other revenues for the imported and exported goods.

c) Studies and assesses the reality and recommends the contents to be added and modified on import and export tax accounting for submission to the competent level for approval.

d) Other assigned duties.

2. At the Departments of Customs and equivalent:

a) Organize the accouting work at their units to ensure the implementation of assigned duties in accordance with the laws on tax, customs and accounting laws; provide instructions, steering and inspection of compliance with regulations on import and export tax accounting at subordinate units under the management of their units.

b) Aggregate the reports and analyze information on import and export tax accounting of their units according to the management requirement; make and submit reports to the superior bodies within the prescribed time limit.

c) Study and assess the reality and recommend the contents to be added and modified with respect to the import and export tax accounting and make report to the General Department of Customs.

d) Where the Department of Customs does not decentralize the import and export tax accounting to its Branches, the Department of Customs must perform the accounting work of such Branches. The specific work is in accordance with the provisions in Clause 3 of this Article.

e) Other assigned accounting work;

3. At the Branches of Customs or equivalent:

a) Verify the validity of import and export tax accounting documents and update them in the accounting system;

b) Aggregate the tax number based on the declaration sheets, modification notices, writing of receipt, tax and fee collection.

c) Make reports and submit them to the Department of Customs within the prescribed time limit; recommend the contents to be added or modified with respect to the import and export tax accounting and make report to the Department of Customs.

d) Organize the accounting work at their units to ensure the implementation of assigned duties in accordance with the laws on tax, customs and accounting laws

Chapter II

SPECIFIC PROVISIONS

Section 1. ACCOUNTING DOCUMENT SYSTEM

Article 17. Accounting documents

The import and export tax accounting documents must be done in accordance with the contents, method of formulation and signing of document as stipulated by the Accounting Law and Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the Accounting Law applied in the field of state accounting.

Article 18. Order of rotation of accounting documents

1. For accounting documents which the operation divisions of tax management and other revenues for the imported and exported goods have received, made and processed according to their assigned functions and duties:

a) The operation divisions of tax management shall verify, manage and keep the original documents and update data of tax and other revenues into the tax management information System of the customs authorities to ensure the monitoring and management of detailed operations which have been done and make the list of documents of the same category and economic contents to be transferred to the tax accounting division as a basis for recording of accounting books.

On the periodical basis, the operation divisions shall coordinate with the import and export tax accounting division to verify and compare the data generated in the accounting period before its closing; ensure the detailed monitoring data of operation divisions of tax management must be consistent with the aggregated data of accounting division upon closing of accounting period.

b) The tax accounting division shall, based on the content of list of documents, make book entry document to record the accounting book in accordance with method of accounting and account system as stipulated by this Circular and keep documents for book entry document and list of documents in accordance with regulations on storage of accounting documents.

c) Requirements for updating, monitoring and management of data on the tax management information System:

Full and timely updating of tax operations and other revenues generated for the imported and exported goods into books and operation reports.

Detailed, clear, understandable and correct recording of information and data of tax operations and other revenues for the imported and exported goods.

Truthful recording of reality, nature, contents and value of tax operations and other revenues for the imported and exported goods.

The information and data of tax operations and other revenues for the imported and exported goods must be continuously recorded in the current accounting period, the data of this period must succeed the data of previous period.

The information and data of tax operations and other revenues for the imported and exported goods must be classified and arranged in order, systematically and consistently with indicators of tax management and with date in the financial report upon the closing of accounting period.

d) Requirements for list of documents:

The list must be signed by the maker who is in charge of division making the list (the electronic list must have digit signature). The list maker must keep and manage such documents in accordance with the laws of accounting, tax and customs.

The information in the list must be consistent with the information in the tax management information System, properly recording the reality, contents and value of generated economic operations to ensure the adequate provision of necessary information to the accounting division making book entry document, record the tax operations and other revenues for the imported and exported goods.

The form of list of documents is guided in Annex 01 issued with this Circular. In addition to the main contents specified in the form, the accounting unit can add additional indicators or change the format of form to be consistent with the recording and management requirements.

2. For the accounting documents which the tax accounting divisions receives and processes under their assigned duties: The accounting divisions must verify, keep, record the accounting book in accordance with accounting law.

3. Order of verification of accounting documents, including

a) Verification of legality of import and export tax operations generated and recorded in the accounting documents.

b) Verification of clearliness, truthfulness and completeness of indicators and contents recorded in the accounting documents;

c) Verification of correctness of data and information in the accounting documents.

When verifying the accounting documents, if detecting the violation of policy and regulations on financial and tax management of the State, deny the implementation and notify the head of accounting unit for timely handling in accordance with current regulations of law.

Article 19. Recording and signing accounting documents

1. Any generation related to the recording of accounting book of tax and other revenues for the imported and exported goods must be recorded in the accounting documents. The accounting document is done only one time for 01 generated operation.

2. The accounting document must be recorded with the proper form specified for each operation; ensure full contents and legality for each category of document in accordance with the provisions in the Accounting Law and Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of Accounting Law applied in the field of state accounting.

3. The recording in documents must adequate and clear:

a) The writing on document must be clear without use of abbreviation and erasion; use ballpoint pens or ink pens; use of red ink and pencil is prohibited.

b) The amount written in words must be consistent with the amount written in numbers. The first letter must be written in capital, the remaining letters must not be written in capital; write closely to the margin, the letters and figures must be written continuously without space, write to the end of line to start a new line; do not insert line, overwrite the existing letters; cross the blank so as not to modify, add numbers or words. The documents which are erased or modified are not valid for payment and recording in accounting book. When incorrectly writing in the pre-printed form of document, cross it for cancellation.

4. The documents recorded with some copies must be done one time for all copies with the same content in computer, typewriter or written with carbon paper. In special case of making many copies and it is impossible to write for one time, they can be written twice but the contents of all document copies must be consistent.

5. Accounting document period

a) All accounting documents must be signed in accordance with accounting law. The signature in accounting documents of one person must be consistent and identical with the registered signature sample. As for the electronic documents, there must be electronic signature in accordance with accounting laws and electronic transanction laws

b) One person is only allowed to sign with one title in an accounting document or set of accounting documents.

c) The chief accountant/person in charge of accounting must not sign “by authorization” of unit’s head.

d) The persons responsible for signing tax accounting documents only sign such documents when they have filled out all contents within their prescribed duties.

Article 20. List, form, use, management, printing and publishing of accounting document forms

1. Use, management, printing and publishing of accounting document forms are provided for as follows:

a) In addition to accounting documents issued in this Circular, the divisions of import and export tax accounting also use the accounting documents issued in other normative legal documents related to the management of tax and other revenues for imported and exported goods.

b) The pre-printed forms must be carefully kept from being damaged or torn. The cheques and valuable papers (if any) must be managed like cash. The decentralized printing, management and distribution of accounting documents must comply with the regulations of the Ministry of Finance;

c) During the implementation, if needed, the General Director of General Department of Customs may add the internal accounting documents (used within the customs system) in addition to the documents specified in this Circular as required by the management of import and export tax and in accordance with regulations of accounting laws.

2. The list, form, explanation of contents and method of making the import and export tax accounting documents issued in this Circular are provided for in Annex 01 issued with this Circular.

Section 2. ACCOUNT SYSTEM

Article 21. Accounts of import and export tax accounting

1. The account system is the accounting method used to classify and systematize the financial and economic operations generated according to the economic contents. The accounts of import and export tax accounting must record and control regularly, continuously and systematically the management information of tax amount, late payment amount, charges, fees, fines, tax amount, late payment amount, charges, fees, fines collected; tax amount, late payment amount, charges, fees, fines collected and paid into the state treasury; tax amount, late payment amount, fines to be collected; amount from selling exhibits of administrative violation temporarily retained; goods or exhibits with confistication decision for state budget,…

2. The accounts are opened for each accounting subject with the same economic contents. All accounts used in accounting form the accounting System. The Import and export tax account System consists of the accounts in the Balance sheet accounts and the off-balance sheet accounts.

3. The Import and export tax account System is developed and designed in accordance with the requirements of management, functions, duties and content of activity of customs authorities and must ensure the following requirements:

a) To be consistent with the Law on state budget, Accounting Law, Law on tax management, Customs Law, organization of apparatus and information of customs authorities at all levels;

b) To record all financial and economic activities related to the operation of management of import and export tax and payment with state budget of customs authorities at all levels;

c) To be consistent with the application of technology of management and payment at present and in the future of customs authorities and in the economy for organization of payment relation inside and outside the customs system;

d) To facilitate the collection, processing, use and provision of information with information programs and applications to ensure the interface capacity of import and export tax accounting system with the treasury and budget management Information System (TABMIS) and other information systems.

Article 22. Selection of Import and export tax account System

1. The General Department of Customs shall base itself on the account system issued in this Circular to select the account system to be applied to the unit. The General Department of Customs may add the accounts of level 2, 3, 4, 5 (excluding the accounts specified in this Circular by the Ministry of Finance) for unit’s management requirements.

2. Where the General Department of Customs needs to open additional accounts of level 1 in addition to the existing accounts or to modify or add the accounts of level 2, 3, 4, 5 in the account system specified by the Ministry of Finance in this Circular, it must get the written approval from the Ministry of Finance before implementation.

3. The list of import and export tax accounts is specified in Annex 02 issued with this Circular.

Article 23. Account 111 - Cash

1. Accounting principle Accounting principle

a) Account 111 is used to record the revenue, expenditure and cash balance in fund in Vietnam dong and foreign currency at the customs authorities. The content of cash recorded in this account is the tax amount and other revenues of taxpayers and other subjects committing the administrative violation directly paid to the customs authorities but the customs authorities have not paid into the State Treasury (including the collection on behalf and deposits)

b) Only record in the account 111 “Cash” the amount of cash input and disbursed out of fund. For the amounts collected and paid immediately into the State Treasury within a day or collected directly from the taxpayer by the State Treasury officers at the customs authorities or border gate, they must not be recorded in this account.

c) When making an input or disbursement of cash, there must receipt and payment vouchers with adequate signatures. It is prohibited to disbursement without payment voucher and approval of account owner on the payment voucher.

d) The accountant must set up the cash accounting book to record daily and continuously the order of generation of revenues and expenditures and cash balance at any time of each fund.

e) The treasurer shall manage the cash and set up the fund book to monitor through the fund book the daily input and disbursement of cash. At the end of day, check the actual cash balance and compare the balance with data in the fund book and the balance in the fund book with data in the accounting book. If there is a difference, identify the cause and recommend measures to handle such difference.

2. Structure and recording content of Account 111 – Cash

Debit: Cash increases because: Cash input in fund; cash surplus detected upon fund check.

Credit: Cash decreases because: Cash disbursed; Cash deficit detected upon check.

Debit balance: Cash balance in fund

Account 111 – Cash with 02 accounts of level 2:

- Account 11101- Taxes

- Account 11101- Other cash amounts

Article 24. Account 112 – Cash deposited at Treasury and Bank

1. Accounting principle

a) Account 112 records the change and existing amount of cash of customs authorities deposited in the imprest account at the State Treasury and bank account (if any).

b) The grounds for recording in Account 112 “Cash in State Treasury or Bank” are the documents with certification of State Treasury or Bank related to the entry of increase or decrease in deposit in the account at the State Treasury or Bank; credit data and information of State Treasury or Bank or equivalent documents like the Payment slip to account, Payment order, Account statement with certification of State Treasury or Bank.

c) The accountant of this Account must set up the detailed book to monitor each amount of the customs authorities deposited at the State Treasury or Bank based on the above contents of deposit.

2. Structure and recording content of Account 112 - Cash in State Treasury or Bank

Debit: Amounts deposited in account at State Treasury or Bank

Credit: Amount drew or transferred from deposit account at State Treasury or Bank.

Debit balance: Existing amount deposited in account of State Treasury or Bank.

Account 112 - Cash in State Treasury or Bank with 05 accounts of level 2

- Account 11201 – Deposit of customs at Treasury;

- Imprest deposit of Ministry of Finance;

- Deposit from fees and charges collected on behalf;

- Account 11209 – Other deposits

Article 25. Account 113 – Cash in transit

1. Accounting principle Accounting principle

a) This account records the customs authorities’ amounts paid to the State Treasury but not yet received its documents (Credit advice or cheque deposit slip of the State Treasury).

b) Documents to record the cash in transit: Cheque deposit slip, cash disbursement document for payment to the State Treasury, relevant documents of the State Treasury and relevant documents of commercial bank (if any).

c) Only record in the Account 113 “Cash in transit” the amounts paid to the State Treasury by the customs authorities but not yet received relevant credit advice from the State Treasury.

2. Structure and recording content of Account 113 - Cash in transit

Debit: The amount paid to the State Treasury by the customs authorities but not yet received relevant document from the State Treasury.

Credit: The amounts paid to the State Treasury by the customs authorities which have received the credit advice from the State Treasury.

Debit balance: Records the amount paid to the State Treasury by the customs authorities but not yet received relevant credit advice from the State Treasury.

Article 26. Account 131 - Receivables of specialized tax

1. Accounting principle

a) This account records the payment relation between the customs authorities with the taxpayer on the specialized tax receivable, decrease, received and to be received.

b) The taxes recorded in the Account 131 are the taxes applied to the taxpayer’s exported goods permitted for export and import of goods and payment of taxes according to the prescribed time limit (excluding taxes of imported raw materials for production of exports; goods temporarily imported for re-export, temporarily exported for re-import).

c) The grounds for recording in this account are: Document recording the specialized tax receivable; tax refund Decision; Tax receipt, Payment slip (credit advice); Tax imposition decision; non-payment of tax Decision, tax reduction or exemption Decision, debt remission Decision…

2. Structure and recording contents of Account 131 - Receivables of specialized tax

Debit:

- Amount of specialized tax receivable from the imported and exported goods taxpayers.

- Specialized tax payable, refunded due to excessive payment to the taxpayer;

- Adjustment of specialized tax receivable (write plus number for increase and minus number for decrease).

- Adjustment of exchange rate difference corresponding to the collected exchange rate in foreign currency of State Treasury at the time of collection.

Credit:

- Specialized tax of imported and exported goods taxpayers paid into the state budget.

- Cases of decreased obligations payable from the taxpayer;

Debit balance: Record the specialized tax receivable from the imported and exported goods taxpayers.

In case of credit balance: Record the amount excessively paid by taxpayer not yet processed.

Account 131 - Receivables of specialized tax with 10 accounts of level 2 as follows:

- Account 13101- Export tax

- Account 13102- Import tax

- Account 13103- VAT

- Account 13104- Excise tax

- Account 13105- Anti-dumping duty

- Account 13106- Environmental protection tax

- Account 13107- Safeguard duty

- Account 13108- Anti-discrimination duty

- Account13109- Anti-subsidy duty

- Account13199- Other specialized taxes

Article 27. Account 132 – Fees and charges receivable

1. Accounting principle

a) This account records the payment relation between the customs authorities with the customs fee or charge payers who have registered the electronic customs declaration or in case of permitted registration of monthly fee or charge payment including the fees and charges receivable, received and to be received.

b) When recording the payment with the customs fee or charge payers, monitor details of collection content, category of fees and charges.

c) The grounds for recording into this account are the documents related to the customs fees and charges generated during performance of electronic customs procedures, documents related to the payer’s fees and charges paid periodically and monthly and other prescribed forms of customs declaration.

2. Structure and recording contents of Account 132 - Fees and charges receivable

Debit: The fees and charges receivable from the payers through electronic transaction, the payers make declaration of monthly charge payment and other forms of declaration under the current regulations.

Credit: The fees and charges from the payers through electronic transaction, declaration of monthly charge payment and other forms of declaration under the current regulations.

Debit balance: Amount of fees and charges receivable from the payers.

In case of credit balance: Record the amount excessively paid by taxpayer not yet processed.

Account 132 - Fees and charges receivable with 7 accounts of level 2 as follows:

- Account 13201- Customs procedure charges

- Account 13202- Transit charges

- Account 13203- Coffee fees received on behalf

- Account 13204- Pepper fees received on behalf

- Account 13205- Cashew nut fees received on behalf

- Account 13209- Other fees received on behalf

- Account 13299- Other fees and charges

Article 28. Account 133 – Fines, late payment cashand others receivable

1. Accounting principle

a) This account records the payment relation the customs authorities with the subjects undergoing penalty for administrative violation and the taxpayers. The contents record the amount receivable, decreased, received and to be received due to penalty for administrative violation, late payment of taxes and fines from administrative violation.

b) The fines from administrative violation are recorded in Account 133 are the fines with fining decision, the late payment of fines receivable, received and to be received; the fines and late payment cashexcessively paid; the amounts excessively paid with refund decision.

c) The grounds for recording into this account are decisions on penalty for administrative violation, relevant documents to calculate the late payment cashreceivable, receipts; decisions on refund of fines or late payment cashexcessively paid.

2. Structure and recording contents of Account 133 – Fines and late payment cashreceivable

Debit: Fines from administrative violation, late payment cashreceivable, decision on refund of amount excessively paid.

Credit: Fines from administrative violation, late payment cashreceived.

Debit balance: Fines from administrative violation, late payment cashto be received.

In case of credit balance: Record the amount excessively paid not yet processed.

Account 133 - Fines and late payment cashreceivable with 4 accounts of level 2 as follows:

- Account 13301- Revenues from late payment of taxes

- Account 13302- Fines for administrative violation

- Account 13303- Revenue from late payment of fines for administrative violation

- Account 13399- Other

Article 29. Account 137 -  Estimated tax receivable

1. Accounting principle of estimated tax

a) This account records the estimated tax (tax of imported and exported goods paid to the deposit account, imprest account of customs authorities before payment to the state budget) receivable, amount decreased, received and to be received from the taxpayers.

b) Do not record in this account the taxes of imported and exported goods to be paid to the state budget as prescribed.

c) The grounds for recording into this account are the documents recording the imprest tax receivable; refund of imprest tax Decision due to excessive payment; imprest tax adjustment Decision; imprest tax imposition Decision; payment slip (credit advice)…

2. Structure and recording contents of Account 137 - Estimated tax receivable

Debit:

- Imprest tax receivable from the taxpayers;

- Imprest tax excessively paid to be refunded to the taxpayers;

- Adjustment of impres tax receivable (write plus number for increase and minus number for decrease).

Credit:

- Imprest tax paid to the imprest account of customs authorities at the State Treasury;

- Imprest tax not to be received according to decision on not receiving the imprest tax or the cases with decision on exemption or reduction of payment obligation of taxpayer’s imprest tax.

Debit balance: Imprest tax to be received.

In case of Credit balance: record the amount excessively paid by the taxpayer not yet processed.

Account 137 - Estimated tax receivable with 10 accounts of levels 2 as follows:

- Account 13701- Export tax

- Account 13702- Import tax

- Account 13703- VAT

- Account 13704- Excise tax

- Account 13705- Anti-dumping duty

- Account 13706- Environmental protection tax

- Account 13707- Safeguard duty

- Account 13708- Anti-discrimination duty

- Account 13709- Anti-subsidy duty

- Account 13799- Other imprest tax

Article 30. Account 331 – Tax payment to state budget

1. Accounting principle

a) This account records the reality of collection and payment to the state budget of the customs authorities on specialized tax and imprest tax of imported and exported goods paid to the state budget as stipulated.

b) The documents for recording this account are the payment slip to the state budget, relevant documents of clearing, adjustment….certified by the State Treasury; “credit” advice from the State Treasury….

2. Structure and recording contents of Account 331 - Tax payment to state budget

Debit:

- Specialized tax and imprest tax paid to the state budget by the taxpayer.

- Specialized tax and imprest tax paid to the state budget by the customs authorities.

Credit:

- Forward the specialized tax receivable in the period;

- Forward the specialized tax and imprest tax excessively paid to the state budget refunded to the taxpayer from the state budget.

Credit balance: Record the specialized tax to be received for payment to the state budget;

Debit balance: Record the specialized tax and imprest tax for state budget to be refunded to the taxpayer.

Account 331 - Tax payment to state budget with 10 accounts of level 2 as follows:

- Account 33101- Export tax

- Account 33102- Import tax

- Account 33103- VAT

- Account 33104- Excise tax

- Account 33105- Anti-dumping duty

- Account 33106- Environmental protection tax

- Account 33107- Safeguard duty

- Account 33108- Anti-discrimination duty

- Account 33109- Anti-subsidy duty

- Account 33199- Others

Article 31. Account 333 - Payment of fines, late payment cashand other revenues to state budget

1. Accounting principle

a) This account records the reality of collection and payment to the state budget from the customs authorities on amounts from fines, late payment cashand other revenues paid to the state budget as stipulated.

b) The documents for recording this account are the payment Slip to the state budget, relevant documents of clearing, adjustment….certified by the State Treasury and other credit advice of the State Treasury….

2. Structure and recording contents of Account 333 - Payment of fines, late payment cashand other revenues to state budget

Debit: The fines, late payment amount, confisticated goods sale amount, unsold goods sale amount paid to state budget included in the revenues of customs authorities;

Credit: Forward the fines, late payment amount, confisticated goods sale amount, unsold goods sale amount receivable to the state budget; forward the fines, late payment cashexcessively paid refunded from the state budget.

Credit balance: Record the fines, late payment cashto be received for payment to the state budget.

Debit balance: Record the fines, late payment cashexcessively paid to state budget to be refunded to the taxpayer.

Account 333 - Payment of fines, late payment cashand other revenues to state budget with 06 accounts of level 2 as follows:

- Account 33301- Late payment cash of tax

- Account 33302- Fines for administrative violation

- Account 33303- Late payment cash for administrative violation

- Account 33306- Revenue from confisticated goods sale

- Account 33307- Revenue from unsold goods sale

- Account 33399- Other revenues

Article 32. Account 334 – Recorded revenues for budget

1. Accounting principle

a) This account records the import and export tax amount and other revenues declared and aggregated but the taxpayer shall not have to pay them but record as budget revenue and expenditure.

b) Only record in this account the amount upon receipt of notice from the Ministry of Finance of the tax amount or other amounts the taxpayer shall not have to pay but record as budget revenue and expenditure.

2. Structure and recording contents of Account 334 – Recorded revenues for budget

Debit: Tax amount or other amounts to be paid by the taxpayer certified to be recorded for budget revenue and expenditure by the Ministry of Finance.

Credit: Forward the amounts recorded for budget revenue and expenditure.

Balance: This account has no balance.

Account 334 – Recorded revenues for budget with 10 accounts of level 2 as follows:

- Account 33401- Export tax

- Account 33402- Import tax

- Account 33403- VAT

- Account 33404- Excise tax

- Account 33405- Anti-dumping duty

- Account 33406- Environmental protection tax

- Account 33407- Safeguard duty

- Account 33408- Anti-discrimination duty

- Account 33409- Anti-subsidy duty

- Account 33499- Others

Article 33. Account 335 – Imprest tax refundable

1. Accounting principle

a) This account records the imprest tax (imported and exported goods tax must be temporarily paid to the deposit account, imprest account of customs authorities before payment to the state budget as stipulated) refundable, refunded and to be refunded to the taxpayer.

b) It is required to monitor each book entry document and statement.

2. Structure and recording contents of Account 335 – Imprest tax refundable

Debit: Imprest tax refunded to the taxpayer

Credit: Imprest tax refundable to the taxpayer

Credit balance: Imprest tax to be refunded to the taxpayer.

Account 335 – Imprest tax refundable with 10 accounts of level 2

- Account 33501- Export tax

- Account 33502- Import tax

- Account 33503- VAT

- Account 33504- Excise tax

- Account 33505- Anti-dumping duty

- Account 33506- Environmental protection tax

- Account 33507- Safeguard duty

- Account 33508- Anti-discrimination duty

- Account 33509- Anti-subsidy duty

- Account 33599- Others

Article 34. Account 336 – Refund of specialized tax and other revenues paid

1. Accounting principle

a) This account records the taxes of imported and exported goods and other receivables refundable, refunded and to be refunded to the taxpayer.

b) Monitor each book entry document, document list, tax and other revenues of imported and exported goods refundable, refunded to the taxpayer.

2. Structure and recording contents of Account 336 – Refund of specialized tax and other revenues paid

Debit: Specialized tax, imprest tax and other revenues refunded from the state budget.

Credit: Specialized tax, imprest tax and other revenues refundable from the state budget.

Credit balance: Specialized tax, imprest tax and other revenues to be refunded from the state budget.

Account 336 – Refund of specialized tax and other revenues paid with 11 accounts of level 2.

- Account 33601- Export tax

- Account 33602- Import tax

- Account 33603- VAT

- Account 33604- Excise tax

- Account 33605- Anti-dumping duty

- Account 33606- Environmental protection tax

- Account 33607- Safeguard duty

- Account 33608- Anti-discrimination duty

- Account 33609- Anti-subsidy duty

- Account 33610- Fines, late payment cashand fees

- Account 33699- Others

Article 35. Account 337 – Imprest taxes

1. Accounting principle of imprest tax

a) This account records the imprest tax receivable, refunded, reduced, exempted and forgiven as decided by the competent level.

b) The documents for recording in this account are the documents recording the imprest tax receivable; imprest tax adjustment decision (write minus number); tax imposition decision and other relevant documents.

2. Structure and recording contents of Account 337 – Imprest taxes

Debit:

- The imprest tax refunded to the taxpayer, due to re-export or re-import;

- Forward the imprest tax not received under the non-taxable imprest tax decision, debt reduction decision, debt foregiveness decision, reduction adjustment decision of previous declaration;

Credit:

- Amount of imprest tax receivable from the taxpayer;

- Cases of adjustment of imprest tax (write plus number for increase and minus number for decrease);

Credit balance: Record the imprest tax of declaration forms which have not been gone through the procedures for re-export or re-import of goods previously imported/exported.

Account 337 – Imprest taxes with 10 accounts of level 2

- Account 33701- Export tax

- Account 33702- Import tax

- Account 33703- VAT

- Account 33704- Excise tax

- Account 33705- Anti-dumping duty

- Account 33706- Environmental protection tax

- Account 33707- Safeguard duty

- Account 33708- Anti-discrimination duty

- Account 33709- Anti-subsidy duty

- Account 33799- Other imprest taxes

Article 36. Account 338- Payables

1. Accounting principle

a) This account records the cash and foreign currency and cash from sale of exhibits temporarily retained (if any) of the subjects committed customs administrative violation; fees received on behalf; enterprise’s deposit; cash paid to the State Treasury by the taxpayers but to the wrong receiving body or information missing pending verification and other payables.

b) For cash temporarily retained pending the processing:

From temporary retention until the processing decision from the customs authorities (including the portion returned to the subject), monitor it in Account 33801 “Cash temporarily retained pending the processing”

After the processing decision from the competent level, based on the decision on liquidity recording processing of cash temporarily retained payable on Account 338 while recording the accounting by each specific case (paid to the state budget, transferred to financial body or returned to the owner…) in accordance with current regulations.

The accounting documents of Account 33801 “Cash temporarily retained pending the processing” are the temporary retention decision, processing decision and other relevant documents; cash temporarily retained pending the detailed recording and book entry document.

c) For deposits: including the cases where enterprises must pay the deposit in accordance with regulations of law on tax management for imported and exported goods (if any); for the cases of deposit before purchase of temporarily retained or confiscated goods, they can be sold as stipulated.

2. Structure and recording contents of Account 338- Payables

Debit:

- Return the cash temporarily retained to the subjects committing the customs administrative violation;

- When there is confiscation decision, transfer the cash temporarily retained to the state budget or to the competent authorities;

- Return the fees received on behalf or deposited to the relevant payers.

- Re-adjust the revenues missing information after the information verification result. Return the amounts wrongly paid to the payer after the processing result.

Credit:

- Input of cash and foreign currency temporarily retained of the subjects committing the customs administrative violation.

- The enterprise submit the deposit and cash received on behalf by the customs authorities to the other associations and bodies; the amounts paid to the account of state budget revenues, deposit account of customs authorities but missing information or paid to the wrong receiving body not yet processed.

Credit balance: Record the cash or foreign currency temporarily retained without processing decision, cash received on behalf of other units not yet paid, cash deposited, wrongly paid and other amounts whose information must be verified not yet processed.

Account 338- Payables with 10 accounts of levels 2 as follows:

- Account 33801- Tiền tạm giữ chờ xử lý Cash temporarily retained pending the processing

- Account 33802- Enterprise’s deposit

- Account 33803- Coffee fees received on behalf payable

- Account 33804- Pepper fees received on behalf payable

- Account 33805- Cashew nut fees received on behalf payable

- Account 33806- Cash from sale of confiscated goods

- Account 33807- Cash from sale of unsold goods

- Account 33808- Wrong payment, missing information pending the processing

- Account 33809- Other fees received on behalf

- Account 33899- Other payables

Article 37. Account 343- Current payment to estimating unit

1. Accounting principle

a) This account is used for customs authorities to record the payment relation between the import and export tax accounting division with the estimating unit on amounts deducted to the estimating unit as stipulated.

b) The documents for recording into this account are the cash transmittance vouchers to the estimating unit with certification of the State Treasury, payment slip and other relevant documents.

2. Structure and recording contents of Account 343- Current payment to estimating unit

Debit: Amounts received by the estimating unit.

Credit: Forward the amount kept by the estimating unit as stipulated.

Credit balance: Record the customs fees and charges and amounts kept at the estimating unit but not yet paid and to be paid.

Account 343- Current payment to estimating unit with 04 accounts of level 2 as follows:

- Account 34301- Customs fees and charges

- Account 34306- Expenses of confiscated goods sale

- Account 34307- Expenses of unsold goods sale

- Account 34399- Other

Article 38. Account 344 – Current payment to Department of Finance

1. Accounting principle

a) This account is used for accounting units to record the cash from sale of exhibits or goods committing administrative violation with confiscation decision to be transferred to the imprest account of Department of Finance as stipulated.

b) The recording contents into this Account:  Cash from sale of exhibits or goods committing administrative violation with confiscation decision transferred to the imprest account of Department of Finance at the State Treasury;

c) The accountant of Account 344 must set up the detailed book of each amount transferred to the Department of Finance.

2. Structure and recording contents of Account 344 – Current payment to Department of Finance

Debit: Cash from sale of exhibits or goods with confiscation decision under the administrative procedures and paid to the imprest account of Department of Finance;

Credit: Forward the cash from sale of exhibits or goods with confiscation decision and paid to the imprest account of Department of Finance;

This Account has no balance.

Account 344 – Current payment to Department of Finance with 03 accounts of level 2 as follows:

- Account 34401 - Fines for administrative violation

- Account 34406 - Sale of confiscated goods

- Account 34409 – Other amounts

Article 39. Account 351 – Adjusted account after finalization

1. Accounting principle

a) Account 351 - Adjusted account after finalization is used for customs authorities to monitor the adjustments of annual budget of previous year generated after closing of accounting period of previous year.

The cases of adjustment of data of budget of previous year generated in the adjustment period of state budget of previous year shall not be recorded into this account.

b) Documents for recording into this account: based on the adjustment documents of the State Treasury for the revenues of the state budget of the previous year generated after the time of closing of accounting period of the previous year.

2. Structure and recording contents of Account 351 - Adjusted account after finalization

Debit: Forward the adjusted revenues of the previous year (write plus number for increase and minus number for decrease).

Credit: The adjusted number of the previous year (write plus number for increase and minus number for decrease).

This account has no balance.

Account 351 - Adjusted account after finalization with 06 accounts of level 2 as follows:

- Account 35101- Taxes

- Account 35102- Late payment for taxes

- Account 35103- Fines for administrative violation

- Account 35104- Late payment for fines

- Account 35105- Fees and charges

- Account 35109- Other adjustments

Article 40. Account 352 – Waiting for adjustment of decreased revenues

1. Accounting principle

a) The Account 352 – Waiting for adjustment of decreased revenues is used for customs authorities to monitor the taxes to be refunded due to re-export or re-import, tax refund decision from the customs authorities and refund order for such cases but waiting for the State to confirm the refund to adjust the decreased revenues of the customs authorities to match the refunded amount from the State Treasury.

Only record the cases waiting for adjustment of decreased revenues because of refund to the cases of re-export or re-import. Do not account the cases of refund due to excessive payment or payment to wrong collecting body.

b) The documents for recording into this account are the tax refunding decision because of re-export or re-import, documents confirming the refund because of re-export or re-import from the State Treasury.

2. Structure and recording contents of Account 352 – Waiting for adjustment of decreased revenues.

Debit: Record the amount refundable because of re-export or re-import, the customs authorities already have the refund decision and are waiting for the refund confirmation from the State Treasury.

Credit: Forward the refunded amount because of re-export or re-import with documents from the State Treasury.

Debit balance: Record the the amount refundable because of re-export or re-import pending the confirmation from the State Treasury.

Account 352 – Waiting for adjustment of decreased revenues with 03 accounts of level 2 as follows:

- Account 35201- Taxes

- Account 35202- Late payment for taxes

- Account 35209- Other revenues.

Article 41. Account 354 – Adjustment of decreased revenues

1. Accounting principle

a) The Account 354 – Adjustment of decreased revenues is used for the customs authorities to record the revenues paid to the state budget under the state budget year (previous year and current year) from the taxpayer with the consideration for exemption or reduction by the competent authorities and other amounts refunded from the state budget.

The account of previous year is used to record the refunded amounts belonging to the revenues of the state budget of previous year but refunded after the time of finalization adjustment of the previous year.

The account of current year is used to record the refunded amounts belonging to the revenues of the state budget of current year but refunded before the end of time of finalization adjustment of the current year.

b) The documents for recording into this account is the refund Order with certification from the State Treasury.

2. Structure and recording contents of Account 354 – Adjustment of decreased revenues

Debit: Forward the taxes and other revenues refunded or repayment of revenues from the state budget under the previous year and current year.

Credit: Amount of repayment of tax and other revenues from the state budget under the previous year and current year.

This account has no balance at the end of period.

Account 354 – Adjustment of decreased revenues with 03 accounts of level 2 as follows:

- Account 35401- Previous year

- Account 35402- Current year

- Account 35409- Other adjustments

Article 42. Account 413 - Exchange rate difference

1. Accounting principle

a) This account is used to record the difference of foreign currency exchange rate of economic operations generated in foreign currency. The difference of exchange rate between the tax receivable at the time of tax declaration (time of tax calculation) with the tax paid at the time of payment to the State Treasury (time to receive tax into the state budget); difference of exchange rate between the time to issue the tax refund decision (time of tax refund) and the time of payment of tax to the State Treasury (time of tax collection to the state budget).

b) The economic operations generated in foreign currency must be converted into Vietnam dong to record the accounting book as stipulated.

c) The unit has to set up the book to monitor the original currency in the detailed accounting book of accounts: Cash deposited at the Treasury or Bank; amounts receivable; taxes receivable; payments to the state budget on the Account 007 – Foreign currencies (Account outside the Balance sheet).

2. Structure and recording contents of Account 413 - Exchange rate difference

Debit:

- Forward the difference between the taxes receivable and the taxes received to the budget because the difference between the exchange rate upon declaration (time of tax calculation) is higher or lower than the exchange rate upon payment to the State Treasury (time of tax received to the state budget).

- Forward the difference between the exchange rate at the time of payment to the State Treasury (time of tax received to the state budget) and the exchange rate at the time of refund to the taxpayer.

Credit:

- The difference between the taxes receivable and the taxes received to the budget because the difference between the exchange rate upon declaration (time of tax calculation) is higher or lower than the exchange rate upon payment to the State Treasury (time of tax received to the state budget).

- The cases of difference between the exchange rate at the time of payment to the State Treasury (time of tax received to the state budget) and the exchange rate at the time of refund to the taxpayer.

This account has no balance.

Account 413 - Exchange rate difference with 03 accounts of level 2 as follows:

- Account 41301- Difference between the time of tax calculation and tax receipt.

- Account 41302- Difference between the time of tax refund and tax receipt.

- Account 41399- Other difference in exchange rate

Article 43. Account 711 – Collection of specialized tax

1. Accounting principle

This account records the revenue of specialized tax collected or paid to the state budget, taxes collected not yet paid to the state budget, taxes with decrease adjustment upon decision of competent level. Do not record in this account the tax revenue of imported and exported goods to be paid to the imprest account of the customs authorities at the State Treasury as stipulated.

2. Structure and recording content of Account 711 – Collection of specialized tax

Debit:

- Forward the specialized tax received and paid to the state budget; the specialized tax to be received.

- Forward the tax revenue recorded into the state budget;

- The specialized tax is decreased in cases of decision on reduction in other specialized taxes.

Credit:

- The specialized tax receivable from the taxpayer;

- The collected tax of personal imports and exports, the collected tax of goods without commercial contract to be paid immediately before customs clearance or goods release and the collected tax for goods purchased, sold or exchanged by residents in border areas.

This account has no balance.

Account 711 – Collection of specialized tax with 10 accounts of level 2

- Account 71101- Export tax

- Account 71102- Import tax

- Account 71103- VAT

- Account 71104- Excise tax

- Account 71105- Anti-dumping duty

- Account 71106- environmental protection tax

- Account 71107- Safeguard duty

- Account 71108- Anti-discrimination duty

- Account 71109- Anti-subsidy duty

- Account 71199- Other revenues

Article 44.  Account 712 – Customs fee and charge revenues

1. Accounting principle

This account records the customs fee and charge revenues, distribution of customs fees and charges received; customs fee and charge received not yet transferred to superior unit, customs fees and charges received and transferred to the estimating unit.

2. Structure and recording contents of Account 712 – Customs fee and charge revenues

Debit: Forward the customs fees and charges received and transferred to the estimating unit.

Credit: Customs fees and charges receivable in the period.

This account has no balance.

Account 712 – Customs fee and charge revenues with 03 accounts of levels 2

- Account 71201- Fees and charges of customs procedures

- Account 71203- Transit fees

- Account 71299- Other fees and charges

Article 45. Account 731 – Revenues from fines and late payment amount

1. Accounting principle

This account records the revenues from late payment of taxes, fines for administrative violation (in the field of taxation and non-taxation), late payment of fines for administrative violation.

2. Structure and recording contents of Account 731 – Revenues from fines and late payment amount

Debit:

- Forward the revenues from late payment of taxes, fines for administrative violation, late payment of fines for administrative violation paid to state budget; fines and late payment cashto be received.

- Forward the fines and late payment cashreceivable which are exempted, reduced or foregiven under decision.

Credit:

- Record the revenues from late payment amount, fines for administrative violation, late payment of fines for administrative violation receivable, fines and late payment cashas recorded in book entry documents.

This account has no balance.

Account 731 – Revenues from fines and late payment cashwith 04 accounts of level 2 as follows:

- Account 71301 - Revenues from late payment of taxes

- Account 71302 - Fines for administrative violation

- Account 71303 - Revenue from late payment of fines for administrative violation

- Account 71399 - Others

Article 46. Account 720 – Other revenues

1. Accounting principle

This account records the revenues from confiscated cash and foreign currency and cash from sale of confiscated exhibits of subjects who have committed the administrative violation included in the revenues of customs units as stipulated.

2. Structure and recording contents of Account 720 – Other revenues

Debit:

- Forward the revenues paid to budget from sale of confiscated goods and other revenues;

- Forward the amount retained by the estimating unit under the current regulations.

Credit: Revenues from sale of confiscated goods and other revenues included in the revenues of customs authorities.

This account has no balance.

Account 720 –Other revenues with 03 accounts of level 2

- Account 72006- Revenues from sale of confiscated goods

- Account 72007- Revenues from sale of unsold goods

- Account 72099- Other revenues

Article 47. Account 811 – Decrease in specialized tax

1. Accounting principle

a) This account records the decrease in specialized tax of the customs authorities.

b) This account must monitor the details of each tax, contents of decrease and specific decrease under non-taxable decision, decrease under tax exemption, reduction or foregiveness decision and other cases of decrease.

c) The documents for recording in this account are the non-taxable Decision; tax exemption Decision; tax reduction Decision; tax debt foregiveness Decision.

2. Structure and recording contents of Account 811 – Decrease in specialized tax

Credit: Specialized tax receivable exempted or reduced under Decision of customs authorities.

Credit: Forward the specialized tax receivable exempted or reduced under decisions.

This account has no balance.

Account 811 – Decrease in specialized tax with 10 accounts of level 2

- Account 81101- Import tax

- Account 81102- Export tax

- Account 81103-  VAT

- Account 81104- Excise tax

- Account 81105- Anti-dumping duty

- Account 81106- environmental protection tax

- Account 81107- Safeguard duty

- Account 81108- Anti-discimination tax

- Account 81109- Anti-subsidy tax

- Account 81199- Other specialized taxes

Article 48. Account 812 – Decrease in imprest tax

1. Accounting principle

a) This account records the decrease in imprest tax of the customs authorities.

b) This account must monitor the decrease in imprest tax to each tax.

c) The documents for recording into this account are the non-taxable decision and documents of other documents of imprest tax exemption or reduction.

2. Structure and recording contents of Account 812 – Decrease in imprest tax

Debit: Decrease in imprest tax under Decision of body.

Credit: Forward the reduced imprest tax

This account has no balance.

Account 812 – Decrease in imprest tax with 10 accounts of level 2

- Account 81201- Export tax

- Account 81202- Import tax

- Account 81203- VAT

- Account 81204- Excise tax

- Account 81205- Anti-dumping duty

- Account 81206- Environmental protection tax

- Account 81207- Safeguard duty

- Account 81208- Anti-discrimination duty

- Account 81209- Anti-subsidy duty

- Account 81299- Decrease in other imprest taxes

Article 49. Reduced fines, late payment cash and other revenues

1. Accounting principle

This account records the decrease in fines for administrative violation, late payment cash and other revenues of customs authorities, in addition to the amounts recorded in Account 811 and Account 812.

2. Structure and recording contents of Account 813- Reduced fines, late payment cash and other revenues

Debit: The fines, late payment cash and other revenues are reduced under Decisions of customs authorities.

Credit: Forward the reduced amounts receivable

This account has no balance.

Account 813- Reduced fines, late payment cash and other revenues with 05 accounts of level 2

- Account 81301- Late payment of tax

- Account 81302- Fines for administrative violation

- Account 81303- Late payment cash for fines

- Account 81304- Customs fees and charges

- Account 81309- Other

Article 50. Account 002- Goods temporarily retained

1. Accounting principle

This account records the goods and exhibits temporarily retained of the subjects committing the customs administrative violation during the retention of goods at customs storage pending the settlement.

2. Structure and recording contents of Account 002 - Goods temporarily retained

Debit: Goods and exhibits temporarily retained of the subjects committing the customs administrative pending the settlement.

Credit: Goods and exhibits temporarily retained after settlement result.

Debit balance: Goods and exhibits temporarily retained pending the settlement.

Article 51. Account 005 -  Value of confiscated goods and cash

1. Accounting principle

This account records the value of goods and cash with confiscation decision for sale to pay into the state budget, payment of relevant handling expenses kept by the estimating unit as stipulated.

2. Structure and recording contents of Account 005 - Value of confiscated goods and cash

Debit: Record the cash, and value of confiscated goods and foreign currency not yet processed to pay into the state budget, not yet allocating the handling expenses to the estimating unit.

Credit: Value of confiscated goods and cash paid into the state budget with allocation settlement.

Debit balance: Record the value of confiscated goods and cash not yet paid into the state budget without allocation settlement.

Article 52. Account 007- Foreign currencies

1. Accounting principle

Account 007 records the revenue and expenditure and balance in the original currency of foreign currencies at the units.

2. Structure and recording contents of Account 007- Foreign currencies

Debit: Amount of foreign currency paid in (original currency).

Credit: Amount of foreign currency paid out (original currency).

Debit balance: Remaining foreign currency (original currency).

Do not convert the foreign currencies into Vietnam dong.

The accountant shall detail Account 007 by each original currency.

Article 53. Method of accounting record of some main operations

The method of accounting record of some main operations is guided in Section II, Annex 02 issued with this Circular. On the basis of management requirements of each generated financial and economic operation under the current regulations, the accountant shall have to choose a method of accounting record consistent with the management requirement of each operation to ensure the correct recording of nature and current condition of tax operations and other revenues for imported and exported goods generated in each accounting period.

Section 3. ACCOUNTING BOOK

Article 54. Import and export accounting book

1. The import and export accounting book is a form of data set up in the accounting software and the import and export accounting system.

2. The accounting book is used to record and store entirely and systematically the generated financial and economic operations related to tax and other revenues for the imported and exported goods; monitors and manages the reality of fulfillment of taxpayer’s obligations and the reality of payment to the state budget of the customs authorities at all levels.

3. The information in the accounting book must record completely, promptly, accurately, truthfully, continuously and systematically the entire activities of tax collection and other revenues for the imported and exported goods in each unit and the whole customs system. The accounting division of customs units must include any tax, fees and charges receivable, received and to be received from the taxpayers.

4. The accounting book in the form of data in the import and export accounting system is the demonstration form of import and export accounting database and is set up under the standard procedure of import and export accounting system to keep all generated financial and economic operations according to the economic contents and in chronological order related to the import and export accounting.

The accounting book in the form of data in the import and export accounting system records the information on import and export accounting created, sent, received and stored by the electronic method of the units. The accounting book in the form of data in the import and export accounting system may be printed for use as required by the work of import and export accounting.

The database of import and export accounting must be recorded and stored in accordance with requirements of the Accounting Law, Law on Electronic Transaction and Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the Accounting Law in the field of state accounting, documents guiding the implementation of the Accounting Law and in accordance with the provisions in this Circular.

Article 55. System of import and export accounting book

The system of accounting book consists of the detailed accounting book and general ledger. In which:

1. The detailed accounting book is used to record the generated accounting operations according to economic contents of taxes and other revenues for the imported and exported goods. The data in the detailed accounting book is used for management and monitoring of details of each content, tax, revenue and record in detail the nature of transation of tax and other revenues for imported and exported goods.

The customs authorities must keep accounts and record in the detailed accounting book all accounting documents received, processed and updated into the import and export accounting database system as stipulated in this Circular.

2. The general ledger is used for general recording and aggregation of financial and economic reality of operations of tax and other revenues for the imported and exporteg goods generated with each accounting period; aggregation of data of collection and payment with the state budget of each customs body.

The data recorded in the general ledger must be equal to the total of data in the detailed accounting book and be aggregated from the generated operations of the same corresponding value in the detailed accounting book under the account system.

Article 56. Setup, recording and closing of import and export accounting book

1. The import and export accounting book must be set up in the beginning of annual accouting period; for newly-established accounting units, the accounting book must be set up from the date of establishment.

2. The accounting unit must base itself on the accounting documents to record the accounting book. The recording of accounting book must be timely, clear and complete based on the contents of each accounting book. The information and data recorded in the accounting book must be correct, truthful and consistent with the accounting documents.

3. The accounting book is recorded at chronological order of generation of operations. The updating and recording in the accounting book and import and export accounting database must base themselves on the prescribed accounting documents; is verified to ensure the correctness of generated operations. The recording of accounting book for any information without demonstrated accounting documents. The persons responsible for updating data into the import and export tax accounting system must take responsibility for the accuracy of updated information to ensure the complete, timely, correct, truthful, continuous and systematic recording of all operations related to the management of tax and other revenues for the imported and exported goods.

4. The accounting unit must close the accounting book at the end of monthly and annual accounting period before making financial report.

5. In addition to the above cases, the accounting units shall have to set up and close the accounting book in other cases in accordance with the accounting laws.

Article 57. Correction of accounting book

1. All of the cases of error correction in recording the accounting books in the import and export tax accounting system must be corrected by document with the approval of the head of unit and chief accountant/person in charge of accounting.

2. The time of correction or modification of data is the current time upon detection of error and the contents of correction must be recorded and explained specifically.

For cases of modification of data related to the accounting book of the previous year’s accounting period, the provisions in Article 7 of this Circular shall apply.

3. The correction of accounting book in the cases specified in this Article is done by the following methods:

a) Minus number writing: set up the book entry document to rewrite the incorrect number with the minus (-) number and then the correct number;

b) Additional writing: set up the additional book entry document and write the deficit difference number for adequacy.

4. In case of detection error before submitting the annual accounting report to the competent authorities, make correction in the accounting book of such year. In this case, the accounting unit must make the accounting report again to update the corrected errors before submitting it to the competent authorities. In case of detection error before submitting the annual accounting report to the competent authorities, make correction in the accounting book of the year of error detection.

Article 58. Form and content of import and export tax accounting book

1. The accounting book is formulated and set up in the import and export tax accounting system and must have the following main contents:

a) Date and month of book recording;

b) Number, data and month of accounting document as a basis for recording;

c) Summary of contents of generated financial and economic operations;

d) Amount of generated financial and economic operations recorded in the accounts;

e) Balance at the beginning of period, amount generating in the period and balance at the end of period.

2. The form of accounting book developed and printed from the import and export tax accounting system must specify the name of accounting unit; name of book; date, month and year of book setup; signature of book maker, chief accountant/person in charge of accounting and head of accounting unit; number of page (if printed on paper for storage).

3. The list, form, explanation of contents and method of recording of import and export tax accounting book are specified in Annex 03 issued with this Circular.

Section 4. FINANCIAL REPORT, MANAGEMENT REPORT

Article 59. Financial report of mport and export tax

1. The financial report of mport and export tax must be made with the prescribed form, the indicators in the statement must ensure the consistency and logic relation with each other in a systematic manner for the purpose of study, analysis and assessment of reality of collection of taxes and other revenues for the imported and exported goods. Where the General Department of Customs wish to change the indicators and information in the statement in accordance with the management requirement, it must be approved by the Ministry of Finance.

2. The data in the financial report must be correct, truthful, objective and be the data aggregated from the import and export tax accounting data after verification, comparison and closing of accounting book.

3. The financial report must be made and submitted within a prescribed time limit and sent to each receiving place.

Article 60. Management report on mport and export tax

1. The management report is the detailed report on indicators, information and data as required by the management operation of taxes and other revenues for the purpose of management of taxes and other revenues for the imported and exported goods. The General Director of General Department of Customs provides for the management report in accordance with the management requirement in each period.

2. All units must strictly comply with the regulation on management report to ensure the completeness, timeliness, proper form and report users.

Article 61. Responsibility of units in making and submission of financial report and management report on import and export tax

The Branches of Customs and the equivalent, the Customs units at departmental level and equivalent must make and submit the financial report and management report as required by the superior management unit to the State Treasury where they do transactions for coordinated verification, comparison and adjustment of accounting data related to the state budget collection.

The General Department of Customs shall aggregate the reports sent by the customs units at departmental level to report the reality of state budget collection related to the import and export tax as required by the Ministry of Finance; make comparison with the State Treasury about the data related to the state budget collection of the entire sector.

Any case of adjustment of data in the financial report must be done from the phase of accounting document setup to accounting book entry to ensure the truthful recording of all activities related to the operation of taxes and other revenues for the imported and exported goods of all units.

Article 62. Time to make financial report on import and export tax

1. The financial report on import and export tax is made with the monthly and annual accounting period as stipulated in this Circular.

2. The management report on import and export tax is made by date or month or year or by the irregular requirement of the superior management body.

Article 63. Time limit for submission of financial report and management report on import and export tax

1. Monthly financial report:

The Branches of customs and the equivalent shall make and submit reports to the Department of Customs within 12 days after the end of monthly accounting period.

The customs units at departmental level shall make and submit reports to the General Department of Customs within 14 days after the end of monthly accounting period.

2. Annual financial report:

The Branches of customs and the equivalent shall make and submit reports to the Department of Customs within 15 days after the end of annual finalization adjustment period.

The customs unit at departmental level shall make and submit the reports to the the General Department of Customs within 20 days after the end of annual finalization adjustment period.

3. Management report:

For the management report or report made by each case, assigned duties, the units shall submit reports within the time limit stipulated by the General Director of General Department of Customs.

4. The reports from the customs units submitted to the General Department of Customs are done in the form of paper or electronic document stipulated by the General Department of Customs on the basis of accordance with conditions on information technology system and regulation on storage of accounting documents.

Article 64. List, form and explanation of way to make financial report on import and export tax

The list, form and explanation of way to make financial report on import and export tax are detailed in Annex 04 issued with this Circular.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 65. Effect

1. This Circular takes effect from 01/01/2016, the General Department of Customs shall develop the information technology application system to implement this Circular. The time of implementation in the customs units is from 01/01/2017.

During the time to develop the information technology application system, the implementation of accounting operations of tax and other revenues for the imported and exported goods shall continue to apply in accordance with the provisions of Circular No. 212/2014/TT-BTC dated 31/12/2014 of the Minister of Finance guiding the accounting operations of tax and other revenues for the imported and exported goods.

2. The Circular No. 212/2014/TT-BTC dated 31/12/2014 of the Minister of Finance guiding the accounting operations of tax and other revenues for the imported and exported goods and the guiding documents related to the accounting operations of tax and other revenues for the imported and exported goods issued by the Minister of Finance before 01/01/2017 with its contents that are not consistent with the contents of this Circular shall be invalidated from 01/01/2017.

Article 66. Implementation organization

1. Director of Accounting and Auditing Policy Department, General Director of General Department of Customs and Heads of relevant units are responsible for guiding, inspecting and executing this Circular.

2. Any problem arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for study and settlement./.