On 15/11/2018, Ministry of Finance promulgated Circular No. 112/2018/TT-BTC amending and supplement some of the articles in Circular No. 174/2015/TT-BTC on 10/11/2015 guiding the accounting of other tax and revenue operations for export and import goods. This Circular takes effect from 01/01/2019.
Accordingly, Circular No. 112/2018/TT-BTC amending and supplementing regulations on making, signing and keeping accounting documents for export and import goods. Specifically, new regulations are as follows:
1. Any accounting related to the accounting of tax and other books for export and import goods must be made with accounting vouchers.
2. Any accounting related to the accounting of tax and other books for export and import goods must be made with accounting vouchers and Decree No. 174/2016/NĐ-CP.
3. Take notes on accounting documents.
The recording on vouchers must be complete, clear, timely and accurate in accordance with Article 18 of the Accounting Law and Decree No. 174/2016/ND-CP; The written word on the voucher must be continuous, not interrupted, must not be abbreviated or erased or corrected; When writing, must use a pen or ink pen; do not write in red ink, with pencil; The amount written in words must be consistent with the amount written in numbers. The first word must be in capital letters, the other words are written in lowercase; must be written close to the beginning of the line, the letters and digits must be written continuously so that it does not have to be spaced, write all the new lines down another line, do not write insertion lines, do not overwrite printed letters; the blank must be crossed out so that it cannot be corrected, add numbers or add text. Documents of erased or corrected are not valid for payment and accounting books. When writing incorrectly on a printed form, it must be canceled by slashing the wrong document.
4. Accounting vouchers must be made in a sufficient number of copies. In case of having to make many accounting vouchers for economic and financial operation, the contents of the copies must be the same
5. Accounting vouchers made in the form of electronic vouchers must comply with Article 17, Article 18, Article 19 of the Accounting Law and Decree No. 174/2016/ND-CP.
6. Sign accounting voucher
Accounting vouchers must be signed in accordance with Article 19 of the Accounting Law and the Decree No. 174/2016/NĐ-CP. The signature on a person’s accounting voucher must be consistent and must be identical to the registered signature form; The preparer, the approver and others who sign the accounting voucher must be responsible for the contents of the accounting voucher; persons who are responsible for signing accounting vouchers may only sign vouchers when the full contents of their contents are recorded according to regulations.
Thus, by issuing Circular No. 112/2018/TT-BTC, the Ministry of Finance has provided detailed and specific guidelines for setting up, signing and keeping accounting documents for export and import goods thereby creating conditions for individuals and organizations to implement these accounting activities quickly and accurately while tightening the state management of these activities.