Invoices are accounting records made by goods sellers and service providers to record information
1. Invoices are accounting records made by goods sellers and service providers to record information about the goods sale or service provision as prescribed by law.
2. The content and appearance of invoices, procedures for making, managing, and using invoices shall comply with regulations of law on taxation.
Article 21. Management and use of accounting records
1. Information and data on accounting records are the basis for making accounting books.
2. Accounting records must be sorted by transaction content and by time, and preserved as prescribed by law.
3. Only competent authorities are entitled to impound, confiscate, or seal accounting records. Where accounting records are impounded or confiscated, the competent authority shall photocopy the records impounded or confiscated, append signature on the copies, and give the copies to the accounting unit; make a record which specifies the reasons for impoundment of confiscation, quantity of each type of accounting records impounded or confiscated, and append the signature and seal on the record.
4. The competent authority that seals accounting records shall issue a record which specifies the reasons for sealing, quantity of each type of accounting records sealed, and append the signature and seal on the record.
Section 2. ACCOUNTS AND ACCOUNTING BOOKS
Article 22. Accounts and account system
1. Accounts are used for classifying and systemizing economic/financial transactions.
2. The account system consists of necessary accounts. Each accounting unit may only use one account system for financial accounting as prescribed by the Ministry of Finance.
3. The Ministry of Finance shall promulgate specific regulations on accounts and account systems of the following accounting units:
a) Accounting units responsible for revenues and expenditures of state budget;
b) Accounting units using state budget;
c) Accounting units that do not use state budget;
d) Accounting units that are enterprises;
dd) Other accounting units.
Article 23. Options to apply an account system
1. Each accounting unit shall select an account system from the account systems established by the Ministry of Finance.
2. An accounting unit may detail the selected accounts to serve its purpose.
Article 24. Accounting books
1. Accounting books are used for recording economic/financial transactions that occurred and are related to the accounting unit.
2. Each accounting book must specify the name of the accounting unit; name, opening date, closing date of the book; signature of the book maker, chief accountant, legal representative of the accounting unit, page numbers, and overlapping seals.
3. Each accounting book must have:
a) Date of each entry;
b) Numbers and dates of accounting records that serve as the basis for making the entries;
c) Summary of economic/financial transactions that occurred;
d) Amount of money of economic/financial transactions recorded in the accounts;
dd) Opening balance, transactions that occur during the period, and closing balance.
4. Accounting books include the general accounting book and detailed accounting books.
5. The Ministry of Finance shall promulgate specific regulations on accounting books.
Article 25. Accounting book system
1. Each accounting unit shall select an accounting book system from the accounting book systems established by the Ministry of Finance.
2. Each accounting unit shall use only one accounting book system for an annual accounting period.
3. The accounting unit may detail the selected accounting books to serve its purpose.
Tin liên quan
The duration of authorization of each representative, including the beginning date;
Responsibilities of the enterprise’s legal representative
Reporting changes to information about the enterprise’s manager
Criteria, rights and obligations of social enterprises
Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
State assurance about enterprises and owners of enterprises
Subsidiaries are related person of the parent company in the same group
Application of the Law on Enterprises and specialized laws
Acceptance of leased goods
Pass of risks incurred to leased goods