Thông tư 111/2021/TT-BTC hướng dẫn kế toán nghiệp vụ thuế nội địa do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

GUIDANCE ON DOMESTIC TAX ACCOUNTING

Pursuant to the Law on Accounting dated November 20, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Government’s Decree No.174/2016/ND-CP dated December 30, 2016 elaborating certain articles of the Law on Accounting;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the Law on Tax Administration;

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Pursuant to the Government’s Decree No. 25/2017/ND-CP dated March 14, 2017 regarding government financial reporting;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on electronic transactions in financial activities;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon the request of the Director of the General Department of Taxation and the Director of the Department of Accounting and Auditing Regulations;

The Minister of Finance hereunder promulgates the Circular providing guidance on domestic tax accounting.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of application

1. This Circular provides for accounting for taxation and other state budget receipts falling within the collection jurisdiction of tax authorities as prescribed in the Law on Tax Administration and other written documents on guidance on implementation thereof (hereinafter referred to as tax accounting), including:

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b) Application of information technology in tax accounting activities;

c) Collection of input data or information and evidencing documents or vouchers;

d) Accounts;

dd) Accounting books or records;

e) Accounting reports;

g) Conduct of accounting work.

2. Other matters related to tax accounting activities that are not detailed herein shall be subject to general regulatory provisions of accounting legislation.

Article 2. Subjects of application

1. Tax authorities: General Department of Taxation; Departments of Taxation; Regional Sub-departments of Taxation; Departments of Taxation.

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Article 3.Interpretation

For the purposes of this Circular, terms used herein shall be construed as follows:

1. Tax is composed of taxes and other state budget receipts falling within the collection jurisdiction of tax authorities according to clause 1 and 2 of Article 3 in the Law on Tax Administration.

2. Tax accounting refers to a tax authority-at-any-level’s practice of collecting, reporting, recording and recognizing all tax-related amounts arising from carrying out its tax administration operations, including tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven.

3. Tax administration operations refers to activities related to tax administration that are carried out tax authorities at any level according to the functions, duties, entitlements and the Law on Tax Administration, Tax Laws, relevant legislation, and professional tax administration procedures promulgated by the General Department of Taxation.

4. Tax accounting unit may be the General Department of Taxation; Department of Taxation; Regional Sub-department of Taxation; or Department of Taxation.

5. System of tax administration apps refers to a collection of information technology applications developed, launched and put to use by the General Department of Taxation to carry out tax administration operations.

6. Taxpayer obligation management subsystem refers to an application belonging to the System of tax administration apps that serves the function of managing tax liabilities that need to be collected; have already been collected; remain to be collected from; tax refunds that need to be paid; have already been paid; remain to be paid to each taxpayer; tax exemptions, deductions or debt charge-off or cancellation that each taxpayer enjoys; concurrently, providing tax-accounting input data or information as prescribed in Article 12 herein.

7. Tax accounting subsystem refers to an application belonging to the System of tax administration apps that is designed for tax accountancy in accordance with Article 4, 5 and 6 herein.

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9. Tax accounting database refers to a collection of tax-accounting data and information (including input information, evidencing documents, accounts, books and reports) that are stored, arranged and organized in order for them to be accessed, used, managed and updated by electronic means on the tax accounting subsystem.

Article 4. Objects of tax accounting operation

1. Tax liabilities and tax-related payments that need to be collected; have already been collected; remain to be collected: Representing tax amounts that tax authorities are liable to collect; have already collected; will collect from taxpayers, or their authorized collection agencies.

2. Tax refunds and tax-related reimbursements that need to be paid; have already been paid; remain to be paid: Representing tax amounts that tax authorities are liable to collect; have already paid; will pay to taxpayers, or their authorized collection agencies.

3. Tax exemptions, deductions, charged-off, forgiven or cancelled tax debts: Representing tax amounts that are exempt, reduced, charged-off, forgiven or cancelled by tax authorities.

Article 5. Range of tax accounting activities and tax accounting duties

1. Range of activities involved in tax authorities’ conduct of its tax accounting work

Tax accounting work is defined as one of the tax administration functions of tax authorities, using results obtained from other tax accounting operations that have been completely processed for carrying out specific activities involved in the tax accounting work as per Article 6 herein.

2. Tax accounting duties

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b) Conduct the reconciliation and examination process to ensure that recorded data correspond to inputs generated from tax administration records and documents related to the tax accounting work.

c) Where there is any error arising from the tax accounting process, it is mandatory to identify causes and recommend actions as stipulated in Article 14 and 16 herein.

d) Store, manage and provide tax accounting data, information and documents in accordance with Article 9 herein.

dd) Provide tax accounting data, information and documents in an honest, adequate and timely manner in accordance with law on tax accounting and tax administration.

e) Tax accounting duties are automatically performed by the tax accounting Subsystem or government accountants according to their functions, duties and rights of access granted on the tax accounting subsystem.

3. Specialized departments of a tax authority at any level Tax shall perform the following duties involved in its tax administration operations

a) Process and handle professional tax administration documents and records according to tax administration procedures adopted by the Director of the General Department of Taxation with a view to obtaining full, accurate and timely data and information.

b) Take control of processing data included in professional tax administration documents and records available on the tax regulatory authority’s System of tax administration apps administered by the tax regulator in accordance with Regulations on responsibilities for data processing controls on the tax regulatory authority’s System of tax administration apps that are approved for use by the Director of the General Department of Taxation.

c) Bear responsibility for adequacy, accuracy and timeliness of information provided information as feeders to tax accounting inputs according to Article 12 herein.

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dd) Where it is discovered that any defect, omission or change in professional tax administration documents and records related to the tax accounting affects recorded data and information, prompt actions and adjustments required by law must be used.

Article 6. Tax accounting activities

Tax accounting work is defined as one of the tax administration functions of all tax authorities that are performed in a continuous and systematic manner according to tax administration procedures available on the System of tax administration apps, including the tax accounting Subsystem. The tax accounting work is composed of the following activities:

1. Collecting tax accounting inputs and issuing tax accounting documents

a) Collecting tax accounting inputs is defined as the work of tax accounting automatically carried out by the tax accounting Subsystem connected to the Subsystem of management of taxpayer obligations in accordance with Article 12, 13, 14 and 15 herein in order to fully determine items of specific accounts.

b) Where procedures for collection of inputs available on the tax accounting Subsystem are not used for recording entries into tax accounting books, government accountants in charge of tax accounting activities can generate documents and records in accordance with Article 16 herein.

2. Recording entries into an accounting book refers to the tax accounting work automatically carried out by the tax accounting Subsystem in order to record tax accounting inputs and documents specified in clause 1 of this Article to keep account of and report tax accounting activities arising during the accounting period, including tax accounting book creation, data recording, cutoff and repair, in accordance with Section 3 of Chapter II herein.

3. Preparing a tax accounting report refers to the tax accounting work carried out automatically by the tax accounting Subsystem or a government accountant in charge of tax accounting activities in order to combine tax administration performance outcomes from tax authorities at any level (including tax liabilities and tax-related payments that need to be collected, have already been collected, or remain to be collected; tax refunds and tax-related reimbursements that need to be paid, have already been paid, or remain to be paid; tax exemptions, deductions, charged-off, forgiven or cancelled tax debts) in accordance with Section 4 of Chapter II herein.

4. Storing and providing tax accounting information and documents refers to the tax accounting work carried out in accordance with Article 9 herein.

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1. The unit of account used in tax accounting operations is Vietnamese dong, used for recording entries into accounting books, preparing and representing tax accounting reports.

2. During their tax administration process, if tax authorities discover that any taxpayer completes tax declaration forms or pays taxes in foreign currencies as per the Law on Tax Administration and other written documents providing guidance on implementation of this Law, they must convert these foreign currencies into Vietnamese dong when collecting tax accounting inputs for use in creating tax accounting books, preparing and presenting tax accounting reports in Vietnamese dong. This action is specified as follows:

a) The exchange rate applied to conversion of tax liabilities that need to be collected from taxpayers completing tax declaration forms in foreign currencies is defined as the accounting exchange rate regulated by the Ministry of Finance (State Treasury) at the accounting time.

b) The exchange rate applied to conversion of tax liabilities that have already been collected from taxpayers paying taxes in foreign currencies is defined as the accounting exchange rate specified in accounting documents on state budget collections that State Treasuries transfer to tax authorities.

c) The exchange rate applied to conversion of overpayments in foreign currencies that can be used for offsetting state budget collections or repaid by the state budget into Vietnamese dong is defined as the exchange rate prescribed in point a.5 of clause 1 of Article 25 and clause 4 of Article 46 in the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, providing guidance on implementation of several Articles of the Law on Tax Administration, and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

Article 8. Accounting period

1. The accounting period coincides with the calendar year which is denominated as the accounting year composed of 4 numerals according to the following specific regulations:

a) The accounting period starts on January 1 and ends on December 31 of a calendar year.

b) The first accounting period of a newly-founded accounting unit is determined as the period from the beginning of the effective date of the decision on incorporation, split-up, split-off, amalgamation and merger of that accounting unit to end of December 31 in the calendar year.

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d) The time length of the first or final accounting period shall be subject to the instructions given in the Law on Accounting and other instructional documents thereof.

2. Period-based accounting principles

a) The tax accounting day is defined as the day on which entries on accounting books or records are imported into the tax accounting Subsystem.

b) The day of collection of tax accounting inputs must is accepted according to the principle that it is the day on which any tax accounting activity arises, or is not later than the day following the aforesaid day. Except statutory days-off, the information collection day is the working day following these days-off.

c) Where any adjustment in tax administration activities already recorded in the prior accounting period's report during the period of preparing that report is made by the closing day of that accounting period, such adjustment shall be recorded in the prior accounting period and identified by the information about the accounting year specified in clause 1 of this Article.

d) After the closing day of an accounting period, any adjustment in data belonging to the prior accounting period can be made only at the request of a competent regulatory authority and according to clause 3 and 4 of Article 27, as well as clause 2 and 3 of Article 30 herein.

3. Opening or closing an accounting period

a) Opening an accounting period is the act of setting an open status on the tax accounting Subsystem from the start date of any accounting period specified in clause 1 of this Article to enable the act of updating tax accounting inputs, documents; recording entries in accounting books; revising or deleting data available on tax accounting books by the tax accounting Subsystem.

b) Closing an accounting period is the act of setting a close status of that accounting period on the tax accounting Subsystem to prevent the act of updating tax accounting inputs; updating tax accounting documents; revising or deleting data available on accounting books by the tax accounting Subsystem.

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During the period from the ending day of the accounting period to the close day of the accounting period, all adjusted tax-accounting data can be recorded according to the accounting year information specified in clause 1 and 2 herein.

During the period from the close day of the accounting period to the day before the day of approval an accounting report by a competent authority, the tax authority submitting that accounting report is authorized to adjust the accounting year information only when being requested by the competent authority, or adjust data if the tax authority detects any error in such data with the General Department of Taxation’s approval; and then record adjusted data according to the accounting year information specified in clause 1 and 2 of this Article.

d) If not doing as mentioned above, adjusted data must be recorded in the accounting period of the current year and the budget year information is supplemented with the value "01" as a basis for an interpretation to be made in the tax accounting report of the current year.

Article 9. Storage and supply of accounting information and documents

1. Tax accounting documents, including tax accounting inputs, documents, records, books, reports or statements and others related to tax accounting activities, may be represented in the form of electronic data and information stored under law on accountancy.

Before being imported into the tax accounting Subsystem, tax accounting inputs are stored on the taxpayer obligation management Subsystem and other tax administration Subsystems belonging to the System of tax administration apps in accordance with the instructions of the Director of the General Department of Taxation. The General Department of Taxation shall ensure that stored data can be accessible to track the origin of tax accounting inputs.

2. Supplying tax accounting information and documents

a) Supplying tax accounting information and documents shall be subject to law on accountancy and law on tax administration.

b) Tax accounting information or documents to be supplied must be tax liabilities or payments that need to be collected; have already been collected; remain to be collected; tax refunds or reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions, deductions or debt charge-off or cancellation under the management of a tax authority; and other relevant information given in data fields included in tax accounting reports as required herein.

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1. The System of tax administration apps mentioned in clause 5 of Article 3 herein is composed of the integrated tax management system (TMS) and non-TMS tax management apps that are used for facilitation for tax administration operations of tax authorities at all levels and centralized storage of tax management information about all tax lines and payments of taxpayers under the management of tax authorities nationwide; are grouped into the following subsystems:

a) Tax administration subsystems refer to the functions set up on TMS or non-TMS tax management apps that are available for use in carrying out tax administration operations according to professional procedures adopted by the Director of the General Department of Taxation (including Tax Dossier Management; Tax Registration; Tax Declaration Processing; Tax Decision Processing; Tax Refund Claim Processing; Tax Exemption or Deduction Processing; Tax Debt Management; Tax Inspection; Registration and Real Property Management, etc.).

Results of professional operations of tax administration Subsystems under TMS and other non-TMS tax management apps must be automatically transferred to the Subsystem of taxpayer obligation management under TMS to serve the purposes of recording, representing and determining tax liabilities or payments that need to be collected; have already been collected; remain to be collected; tax refunds or reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions, deductions or charge-off, forgiven or cancelled debts of specific taxpayers. Tax administration-related dossiers stored on tax administration Subsystems under TMS and other non-TMS tax administration apps must be accessible in order for the origin of inputs in the taxpayer obligation management Subsystem to be tracked.

b) The Taxpayer obligation management subsystem mentioned in clause 6 of Article 3 herein is a TMS application set up on TMS that is integrated with other tax administration subsystems under the System of tax administration apps to record, report and determine tax liabilities that need to be collected; have already been collected; remain to be collected from; tax refunds that need to be paid; have already been paid; remain to be paid to each taxpayer; tax exemptions, deductions or debt charge-off or cancellation that each taxpayer enjoys; feed these data into tax administration subsystems during the process of carrying out tax administration operations according to the professional procedures adopted by the Director of the General Department of Taxation.

Records of taxpayers’ obligations on the taxpayer obligation administration Subsystem must include pieces of information specified in clause 2 of Article 12 herein, ensuring that tax accounting inputs are sufficient, accurate, timely and automatically transmitted to the tax accounting subsystem prescribed herein.

2. Principles and responsibilities of departments for processing and controlling data on each subsystem of the System of tax administration apps shall be subject to the professional tax administration procedures and regulations on responsibilities related to the practice of data processing control carried out on the System of tax administration apps that are approved for use by the Director of the General Department of Taxation.

Article 11. Application of information technology in the tax accounting work

1. The tax accounting work carried out by using IT apps and automatically handling concentrated tax-accounting databases at the General Department of Taxation goes through the following stages: collecting tax accounting inputs; preparing tax accounting documents; processing tax accounting inputs and documents; recording entries into tax accounting books; is required to ensure consistency with and relevance to professional procedures and regulations related to tax administration and state budget collection management; must be capable of integrating and exchanging information with other Systems of tax administration apps in the tax sector.

2. Tax accounting Subsystem mentioned in clause 7 of Article 3 herein is an application set up on TMS to carry out the tax accounting work by tax authorities in accordance with this Circular, including such activities as collecting tax accounting inputs; processing tax accounting documents; recording entries in tax accounting books; and preparing tax accounting reports of tax authorities.

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a) Each Subsystem must strictly comply with law on accountancy, law on tax administration, law on state budget and law on electronic transactions.

b) Each Subsystem must be upgradable, amendable and adaptable to any change in law related to tax accounting tasks, requirements and record-keeping approaches without prejudice to the existing database.

c) Each Subsystem must be capable of automatically processing and storing data according to the principle of compliance with accounting requirements and the method of calculating indicators available on the tax accounting report according to current regulations; must ensure that accounting data are appropriate and do not overlap; must be capable of forecasting, detecting and preventing any defect or omission arising from inputting updated data and processing tax accounting information.

d) Each Subsystem must ensure information and data confidentiality and security; may grant authority to each user according to the assigned functions and duties; can monitor users’ access time and actions, updated, revised or deleted data of authorized users; can remember any change to accounting books; can restore accounting data and information in case of technical failure occurring during use.

dd) Principles of processing tax accounting data on tax-accounting IT apps must conform to regulations of this Circular and regulations that the Director of the General Department of Taxation issues in writing under his delegated authority. Whenever any tax accounting operation arises, a timely and comprehensive written manual for such operation must be available for use in the entire tax community; concurrently, tax accounting guides must be updated and synced for consistent use in the tax accounting Subsystem.

e) The General Department of Taxation must manage the uniform use of IT apps in the tax accounting domain; manage grant of authority to access to and security for tax accounting data and information according to the functions, duties and entitlements of the tax accounting machinery at tax authorities at all levels.

g) Government tax accountants must input and search for tax accounting data from the accounting database according to the functions, duties and entitlements assigned or approved by competent persons; must use correct usernames, passwords and passcodes that they are granted in order to process and search for tax accounting data from the tax accounting database; must change their passcodes at regular or irregular intervals. In case of moving to other positions, they must inform app administrators to request change in the data access authority according to requirements of their newly assigned positions. App administrators must remove authority to access tax-accounting IT apps from government officers who are no longer in charge of tax accounting duties.

4. Each tax accounting Subsystem must run automatically and be connected to other tax administration subsystems, especially directly to the taxpayer obligation management subsystem. The tax accounting subsystem must allow the integral, accurate, full and authentic synthesis of inputs coming from data and information provided by the taxpayer obligation management Subsystem; can help search and access the origin of tax accounting inputs connected to information and data about management of taxpayer obligations and information and data about professional tax administration dossiers stored on taxpayer obligation management subsystems and other tax administration subsystems.

Chapter II

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Section 1. COLLECTION OF INPUTS OF TAX ACCOUNTING SUBSYSTEMS AND TAX ACCOUNTING DOCUMENTS

Article 12. Inputs of tax accounting subsystems

1. Inputs of a tax accounting system shall include data and information about tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off tax debts; forgiven or cancelled tax debts, of each tax authority (tax authorities directly supervising taxpayers; tax authorities supervising tax liabilities or payments that need to be collected; tax authorities supervising authorized regions) when they are collected from the synthesis of data and information about tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off tax debts; forgiven or cancelled tax debts on the taxpayer obligation management subsystem in order for them to be recorded into tax accounting books on the tax accounting subsystem.

2. Inputs of the tax accounting subsystem collected from the taxpayer obligation management subsystem must include the following main information:

a) Information about the type of the tax administration operation which is a piece of information created according to specific types of tax administration dossier related to the origin of tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off tax debts; forgiven or cancelled tax debts in accordance with the Law on Tax Administration and other written documents providing guidance on implementation thereof.

b) Bodies of information about codes of accounts used in the tax accounting activities are specified in Article 17, 19, 20, 21, 22, 23 and 24 herein, including:

b.1) Collection agency’s code;

b.2) Administrative division’s code;

b.3) Chapter code;

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b.5) Standby code;

b.6) Account code.

c) Information about the budget year that is required in case of adjusting tax accounting data arising in the current year against any error or shortcoming occurring in the prior year when these data are integrated into the current year's tax accounting report in accordance with point d of clause 3 of Article 8 herein.

d) Amounts varying according to the substance of the tax administration operation specified in point a of this clause.

3. When being recorded into tax accounting books, inputs automatically created by the tax accounting subsystem shall include entry creation date, entry numbers and record-keeping date. Specifically as follows:

a) Entry creation date, entry numbers: These are automatically created based on the chronological order of completion of the task of collection of inputs or recording of tax accounting documents by the tax accounting Subsystem.

b) Record-keeping date is the day determined by the tax accounting subsystem according to point a of clause 2 of Article 8 herein.

4. The List of inputs to be collected is given in the Appendix I hereto. In the course of implementation thereof, the Director of the General Department of Taxation can supplement the list of tax accounting inputs to be collected according to tax administration requirements and requirements for management of state budget collection provided that the supplemented list is corresponding to the account system specified in Section 2 of Chapter II herein.

Article 13. Steps in collection and processing of inputs of the tax accounting subsystem

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When processing professional tax accounting dossiers according to the instructions of the Director of the General Department of Taxation, any tax accounting subsystem specified in Article 10 herein must provide the taxpayer obligation management subsystem with information about tax liabilities and payments that need to be collected; have already been collected; remain to be collected from taxpayers; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid to taxpayers; tax exemptions; tax deductions; debt relief and cancellation to which taxpayers are entitled, ensuring adequate, accurate and timely information according to the written instructions of the Director of the General Department of Taxation.

The taxpayer obligation management subsystem automatically creates information about tax obligations relative to tax administration dossiers in order to keep records of tax liabilities or payments that need to be collected; have already been collected; remain to be collected from taxpayers; tax refunds or reimbursements that need to be paid; have already been paid; remain to be paid to taxpayers; tax exemptions, deductions or debt charge-off or cancellation that taxpayers enjoy; concurrently, identifies information about account codes corresponding to specific information about tax obligations according to the substance of the tax administration operation prescribed in Appendix I hereto.

Once created, information about tax obligations must contain a full amount of tax accounting inputs according to clause 2 of Article 12 herein and others according to the prescribed procedures approved for use by the Director of the General Department of Taxation in order to manage taxpayer obligations; information about government staff members and departments in charge of processing tax administration dossiers according to authorization granted by the system, which help in identifying information control and checking responsibilities.

2. Steps in automatic collection and processing of inputs of the tax accounting subsystem are as follows:

a) If tax accounting inputs prepared on the taxpayer obligation management subsystem are fully qualified to be recorded:

At regular intervals, depending on the cut-off time (COT) defined in the written directive of the Director of the General Department of Taxation, the tax accounting subsystem automatically collects tax accounting inputs prepared by the taxpayer obligation management subsystem.

Collected information is composed of pieces of information prepared for use as tax accounting inputs arising on the taxpayer obligation management subsystem during the period from the prior post-COT to the current COT for information collection purposes.

The tax accounting subsystem automatically reconciles and examines tax accounting inputs available on the taxpayer obligation management subsystem in order to ensure compliance with tax accounting conditions set out in clause 2 of Article 12 herein; automatically synthesizes and adds tax accounting information (e.g. entry creation date, entry number, record-keeping date). Where tax accounting inputs prepared on the taxpayer obligation management subsystem are fully qualified to be recorded, the tax accounting subsystem can automatically record updated ones in the tax accounting book and sends notification of completion of collection of tax accounting inputs to the taxpayer obligation management subsystem.

b) If tax accounting inputs prepared on the taxpayer obligation management subsystem are not qualified to be recorded:

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c) Interface requirements for transfer of inputs from the taxpayer obligation management subsystem to the tax accounting subsystem:

The interface displaying the transfer of inputs from the taxpayer obligation management subsystem to the tax accounting subsystem must have all information needed for record-keeping activities according to clause 2 and 3 of Article 12 herein; information about numbers of reference to the type of tax accounting operation shown on the taxpayer obligation management subsystem for search for the origin of inputs.

3. Examining and managing inputs for the tax accounting subsystem

a) Examining and managing data between the taxpayer obligation management subsystem and the tax accounting subsystem:

Each day, the taxpayer obligation management subsystem automatically compiles the list of tax administration dossiers filled in with information about taxpayers' tax obligations in order to record them in the taxpayer obligation management subsystem; checks them with those available on the list of tax administration dossiers completely handled on respective professional subsystems in order for taxpayer obligation management and tax administration departments to control data according to their assigned tasks.

Where there is any error or omission in tax administration dossiers already recorded in the taxpayer obligation management subsystem, tax administration departments are obligated to find out causes and make any adjustment specified in Article 14 herein and according to the relevant regulatory procedures issued by the Director of the General Department of Taxation.

b) Examining and managing data between the tax accounting subsystem and the taxpayer obligation subsystem:

Each day, the taxpayer obligation management subsystem automatically reviews the list of information about tax payment obligations of taxpayers that have not yet been collected and recorded in the tax accounting subsystem; checks it against tax administration dossiers available on tax administration subsystems that are already corrected or improved according to regulations on responsibilities for control and processing of data available on TMS apps or transfers information to tax administration departments in order to request them to edit information on tax administration subsystems according to point a of this clause.

Where there is any error or omission in collected information already recorded in the tax accounting subsystem, these tax administration departments are obligated to find out causes and make any adjustment specified in Article 14 herein and according to the relevant regulatory procedures issued by the Director of the General Department of Taxation.

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1. Where there is any error or omission existing in any tax administration subsystem

According to the procedures issued by the Director of the General Department of Taxation, the department in charge of tax administration dossiers provides the tax accounting subsystem with updated tax administration dossiers as a basis for the taxpayer obligation management subsystem's preparation of inputs for the tax accounting subsystem as per Article 13 herein. Depending on the accounting year when such error or omission occurs; and the time of adjustment in information available on respective subsystems, the tax accounting subsystem records adjusted inputs according to the tax accounting period specified in Article 8 herein.

2. When adjusting recorded data of the tax accounting subsystem according to clause 2 of Article 16 herein, the tax accounting department issues the document evidencing such adjustment in accordance with Article 16 herein and inputs data shown on such document in the tax accounting subsystem. The tax accounting subsystem records adjusting entries according to the record-keeping method regulated by the Director of the General Department of Taxation. Depending on the accounting year when any error or omission occurs; and the time of adjustment in information, the tax accounting subsystem records adjusted inputs according to the tax accounting period specified in Article 8 herein.

3. Where any adjustment is made due to any change in the automatic record-keeping principle on the taxpayer obligation management subsystem or due to any change in the method of collecting inputs for the tax accounting subsystem, the written directive issued by the Director of the General Department of Taxation shall be applied.

Article 15. Responsibilities of departments for inputs for the tax accounting subsystem

1. Tax administration departments shall process tax administration dossiers according to the tax administration procedures issued by the Director of the General Department of Taxation as a basis for collection of tax accounting inputs.

2. The department in charge of taxpayers' obligations shall manage information available in the taxpayer obligation management subsystem in order to ensure that inputs for the tax accounting subsystem are prepared in full and in an accurate manner.

3. The tax accounting department shall take control of collection of inputs at the tax accounting subsystem in order to record them in accounting books according to the tax accounting principles.

Article 16. Tax accounting documents or vouchers

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2. Tax accounting documents or vouchers must be prepared or issued in the following cases:

a) The tax authority needs to adjust the state budget collection data at the request of the State Treasury or competent authority, resulting in any impact on tax accounting report data only but not leading to any change in taxpayers’ obligations on the taxpayer obligation management subsystem.

b) There is any change in policies that results in any adjustment in tax accounting data without prejudice to tax obligations of taxpayers.

3. List of tax accounting documents or vouchers

List, samples and methods of preparation and issuance of tax accounting documents and vouchers are specified in Appendix II hereto.

Section 2. BOOKKEEPING ACCOUNTS

Article 17. Accounts

1. Accounts are used for reflecting and recording tax administration activities that arise, ensuring regular, continuous and systematic representation and control of outcomes of tax administration activities carried out by tax authorities at all levels.

2. Accounts must have the fixed and uniform structure, including 06 different codes, each of which has the corresponding effect on recording detailed entries of economic activities that arise subject to tax administration and state budget collection management requirements.

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3. Particular value of an account code shall occur only once and without repetition in the tax accounting subsystem (value in the past does not recur), except in special cases regulated by competent regulatory authorities. Each value is set exclusively for use during the operational period of the tax accounting subsystem.

Specific values of codes shall be subject to regulatory provisions of Article 19, 20, 21, 22, 23 and 24 herein.

4. Account identification and recording principles

a) Based on the methods of determining inputs of tax accounting subsystems specified in Appendix I hereto, taxpayer obligation management subsystems can automatically add information to respective codes assigned to tax administration activities in accordance with clause 1 of Article 13 herein.

b) For specific codes that are identified, accountants can keep records according to the most specific values. The system will automatically add more information to respective general codes. Balance of an account assigned a general code is total balance of accounts assigned specific codes.

Article 18. Account requirements

1. Once being created, content of an account must conform to the Law on State Budget, the Law on Accounting, the Law on Tax Administration; must be relevant to tax accounting machinery and information organization structures of tax authorities at all levels.

2. Each account must fully represent economic and financial activities related tax administration activities and payment transactions with the state budget of tax authorities at all levels.

3. Each account must enable collection, processing, use and provision of information by applying information technology, and facilitate automatic exchange, transmission and reception of data regarding management of state budget collections in the financial sector between the tax accounting subsystem and state budget collection information systems of the Ministry of Finance and the State Treasury.

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1. Collection agency’s code is assigned to each tax authority (e.g. Tax Departments of major businesses; Tax Departments (offices); Regional Tax Sub-departments, Tax Sub-departments) to record, reflect and account for tax liabilities and tax-related payments that need to be collected; have already been collected; remain to be collected; tax refunds and tax-related reimbursements that need to be paid; have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven as state budget receipts in areas falling under their delegated tax management. Granting the collection agency’s code shall be subject to clause 3 of Article 35 the Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance, providing guidance on the accounting regime of state budget receipts and expenditures and operations of the State Treasury, as well as written documents stating amendments or supplements thereto.

In addition, the General Department of Taxation is granted a code used for synthesizing tax finalization reports from accounting units nationwide; each Tax Department (except Tax Department supervising large businesses) is granted a code used for synthesizing tax accounting reports from accounting units throughout a province.

2. For all of the tax administration operations, each tax authority must be assigned a collection agency’s code correspondingly. In the case where a tax authority is mandated to directly supervise taxpayers while another tax authority is mandated to supervise tax liabilities or payments collected from taxpayers or local tax authorities receiving tax payments that they are permitted to collect under the provisions of the Law on Tax Administration and other written documents providing guidance on implementation thereof, the collection agency’s code used for record-keeping purposes must refer to the tax authority supervising state budget collections; the local tax authority receiving amounts under their assigned duties to collect.

3. In case of establishment, split-up, split-off, amalgamation, merger or dissolution of a tax authority, the collection agency’s code shall be treated as follows:

a) The tax authority newly formed after the establishment, amalgamation, split-up or split-off process is granted a new collection agency’s code. This code is in effect according to the establishment, split-up, split-off or amalgamation decision issued by a competent state agency.

b) The collection agency’s code assigned to the parent or original tax authority existing before the split-off, amalgamation, merger or dissolution process is invalidated. The tax authority must carry out regulatory procedures for invalidation of the collection agency’s code during the period from the effective date of the decision issued by the competent state agency to the date of completion of the tax accounting report. Respective values of the collection agency’s code that is invalidated can be used to serve the purposes of storing and searching for information available in the database of the System of tax administration apps.

c) Closing, opening a tax accounting period; transferring documents related to tax accounting activities; creating, recording entries in or closing an accounting book shall be subject to law on accounting regarding the act of split-up, split-off, amalgamation and dissolution of accounting units.

Article 20. Administrative division’s code

1. Administrative division’s code used for recording, representing and accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts by areas where tax administration activities arise shall be subject to the regulatory provisions of the Law on Tax Administration and the Law on State Budget. Identifying the corresponding administrative division’s code shall conform to the taxonomy of administrative division’s codes specified in the Prime Minister’s Decision No. 124/2004/QD-TTg dated July 8, 2004 on issuing the taxonomy and codes of Vietnam’s administrative divisions; written documents prescribing supplements and amendments; and the system of electronic portfolios jointly used in the financial sector.

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2. All information on accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts must carry administrative division's code respectively, including:

a) Where the collection agency’s code indicates a Tax Department, the administrative division's code must be the provincial code.

b) Where the collection agency’s code indicates a Tax Sub-Department, the administrative division's code must be the district code.

c) Where the collection agency’s code indicates a Tax Department, regional Tax Sub-department, Tax Sub-department or a collection on the list of collections recorded in commune-level accounting books in accordance with regulations of the State Treasury, the administrative division's code must be a commune-level one.

d) If the collection agency’s code indicates a Tax Department for large businesses and a state budget collection from a foreign supplier that does not have any resident establishment in Vietnam, the administrative division's code must be the central one.

Article 21. Chapter code

1. The chapter code is used for recording, representing and accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts with respect to tax administration operations of tax authorities according to the state budget index.

2. All information on accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts must carry chapter codes by operation of law.

3. The list of chapter codes is used for record-keeping purposes correspondingly in accordance with the Law of State Budget and other written documents providing guidance on implementation of the state budget index.

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1. The sub-item code is used for recording, representing and accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts with respect to tax administration operations of tax authorities according to the state budget index.

2. All information on accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts must carry sub-item codes by operation of law.

3. The list of sub-item codes is used for record-keeping purposes correspondingly in accordance with the Law of State Budget and other written documents providing guidance on implementation of the state budget index.

Article 23. Standby code

1. Standby codes are used for tax administration activities that do not arise regularly or for managerial purposes over periods of time, except official codes specified in Article 19, 20, 21, 22 and 24 herein.

2. Director of the General Department of Taxation shall take control of the number of characters and values of standby codes; where any local tax authority wishes to set up a standby code to meet respective requirements, the consent to this must be sought from the Director of the General Department of Taxation and specific information requirements imposed from the stage of collection of inputs for the tax accounting subsystem must be fully satisfied.

Article 24. Bookkeeping account code

1. Bookkeeping account codes are used for recording, representing and accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts with respect to tax administration operations of tax authorities according to subject matters of tax accounting prescribed in Article 4 herein.

2. Classification of bookkeeping accounts

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b) Type-3 Account – Payments and payables: Refers to accounts reflecting tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid by tax authorities to taxpayers or their authorized collection agencies; payment of collections and refunds made by tax authorities to the state budget.

c) Type-7 Account – Collections: Refers to accounts reflecting tax amounts collected by tax authorities at all levels.

d) Type-8 Account – Tax refunds, exemptions, deductions or cancelled or forgiven tax debts: Refers to accounts reflecting value-added tax or special consumption tax refunds prescribed in law on taxes that are paid to taxpayers; tax exemption, deduction or tax debt charge-off that taxpayers enjoy according to the decisions of tax authorities or competent government bodies.

3. Chart of bookkeeping accounts

No.

Tier-1 Account Codes

Account Titles

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1

131

Receivables from taxpayers

2

132

Current receivables from taxpayers

3

133

Receivables from authorized collection operations

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137

Receivables from direct collection via receipts

5

138

Receivables from distribution of taxpayers’ tax obligations

6

139

Debt charge-offs

7

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Receivables from recovering VAT and special consumption tax refunds in accordance with tax law

TYPE 3 - PAYMENTS AND PAYABLES

8

331

Payments of collections with the state budget

9

332

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10

338

Collections assigned at other tax authorities

11

341

Payables on surplus reimbursements to taxpayers

12

342

Payables on VAT and special consumption tax refunds required by tax law to taxpayers

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348

Payables on surplus reimbursements of assigned collections

TYPE 7 - COLLECTIONS

14

711

Collections

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TYPE 8 – TAX REFUNDS, EXEMPTIONS, DEDUCTIONS OR CANCELLED OR FOGIVEN TAX DEBTS

15

812

VAT and special consumption tax refunds prescribed in tax law

16

818

Tax exemptions or deductions

17

819

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4. During the tax accounting period, the Director of the General Department of Taxation can decide to add tier-2 accounts to those accounts specified in clause 3 of this Article to meet managerial needs. Adding any account to, revising or supplementing the chart of tier-1 accounts shall be subject to the decision of the Minister of Finance at the request of the Director of the General Department of Taxation.

5. On the tax accounting subsystem, it is permissible to set up intermediate accounts for tax accounting purposes without changing the substance of tax administration operation and it is obliged to comply with general principles pertaining to the chart of accounts specified herein. Intermediate accounts must have balance paid off right after that tax administration operation is completed and cannot be carried forward in the next accounting year.

6. Content and structure of bookkeeping accounts are prescribed in Appendix III hereto.

7. Director of the General Department of Taxation shall prescribe tax accounting methods applied to specific tax administration operations to ensure that they conform to tax administration requirements and procedures; fit into the information technology system available for use in tax accounting operations; and comply with regulatory provisions of this Circular.

Section 3. TAX ACCOUNTING BOOKS

Article 25. Tax accounting books

1. A tax accounting book is a type of data set up in the tax accounting subsystem.

2. Tax accounting books are used for fully and systematically recording, reporting, and storing tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven during the period of carrying out tax administration operations by all-level tax authorities.

3. Information shown in tax accounting books must reflect all tax administration operations of tax authorities in a full, accurate, timely, authentic, continuous and systematic manner. Tax accounting departments of tax authorities are not allowed to keep storing tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven out of accounting books.

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5. Tax accounting data set must be recorded and stored in accordance with requirements of the Law on Accounting, the Law on Electronic Transactions, the Government’s Decree No. 174/2016/ND-CP dated December 30, 2016 elaborating on certain articles of the Law on Accounting, written documents providing instructions on implementation of the Law on Accounting, and other regulations laid down herein.

Article 26. Setting up accounting books; bookkeeping or recording business transaction in accounting books; closing accounting books

1. Accounting books must be created or set up at the beginning of each tax period; As for newly-established accounting units, accounting books must be created or set up as from the establishment date.

2. Tax accounting units must, based on tax-accounting input data, documents, vouchers or records, set up a tax accounting book. Content of each accounting book shall be provided in a timely, clear and sufficient manner. Information and data entered in accounting books must be accurate, authentic and consistent with input data collected from tax accounting activities, records and documents concerning tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven.

3. Accounting books shall present data in chronological order based on tax-accounting input data, documents and records. Entering all data and information not based on tax-accounting input data or documents or records in accounting books shall be prohibited. Tax officers incurring responsibility related to entry of updated input data in the System of tax administration apps shall be accountable for accuracy of updated information, ensuring that such information reflects all operations related to tax administration in an adequate, timely, accurate, authentic, continuous and systematic manner.

4. Tax accounting units shall close accounting books at end of an accounting period before preparing tax accounting reports.

Article 27. Revision of accounting books

1. Where there is any error or omission arising from tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven in the accounting period where an accounting book is not closed, tax accounting departments shall work with other relevant professional departments to correct any error or omission, depending on causes thereof.

2. Where there is any error or omission arising from tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven in the accounting book in the previous year, tax administration departments shall enter corrected data in the previous year’s accounting book, depending on causes of such error or omission occurring before the closing time in accordance with Article 8 herein.

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a) For any revisions made at the written request of a competent state agency: The tax accounting department creates documents evidencing correction of any errors or omissions to record corrected data into the tax accounting book in the previous year in accordance with Article 14 herein.

b) For any revisions of errors or omissions made when a tax authority detects these errors or omissions: Data entered into the tax accounting book in the previous year shall be revised only if such revisions are approved by the General Department of Taxation and are supported by explanatory notes. If not approved by the General Department of Taxation, the tax accounting unit shall enter revised data into the current year’s tax accounting book according to “budget year” information as a basis to provide explanatory notes to the current year’s tax accounting report in accordance with point d of clause 3 of Article 8 herein.

4. After receipt of approval for a tax accounting report from the competent authority, if there is any need to make revision of data in the previous year regarding tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven, such revision shall be made in the current period with the “budget year” information specified in point d of clause 3 of Article 8 herein that are provided to serve identification purposes.

Article 28. Lists; forms and charts used in accounting books; content of accounting books; methods of setting up and printing accounting books

1. Tax accounting books shall be developed and installed on the tax accounting Subsystem to reflect tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven with the following main content:

a) Accounting date;

b) Number and date of creation of entries; or number and date of tax accounting proofs used as a basis to enter accounting data in an accounting book;

c) Substance of tax administration operation;

d) Representation of tax administration operations that arise;

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e) Amounts recorded in accounts;

g) Opening, movements and closing balance.

2. Every day, after completing collection input tax accounting data from the tax accounting Subsystem to record them in accounting books as prescribed in Article 13 of this Circular, the tax accounting Subsystem must sum up the amounts arising during the day, day-end balances of tax accounting accounts to finalize tax liabilities or tax-related payments that need to be collected, have already been collected, and remain to be collected; tax refunds or tax-related reimbursements that need to be paid, have already been paid; remain to be paid; tax debts that are exempt, reduced, charged off, cancelled or forgiven of that working day.

3. Sample accounting books shall be set up and extracted from the tax accounting Subsystem, and provide the information specified in clause 1 of this Article. After closing the full-year accounting period, tax accounting books shall be filed in accordance with law on accounting.

4. Lists, forms and charts included in tax accounting books, and methods of setting up tax accounting books shall be prescribed in Appendix IV hereto.

5. In addition to tax accounting books that the system sets up according to forms specified herein, tax authorities may additionally set up detailed accounting books and use tax accounting books that the system makes ready for use in the tax accounting operation.

Section 4. TAX ACCOUNTING REPORTS

Article 29. Tax accounting reports

1. Tax accounting reports are used for reviewing performance and results of tax administration of tax authorities at all levels within a tax accounting period.

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a) Tax accounting reports must be made according to the prescribed forms and field data included in each tax accounting report, ensuring consistency, continuity, truthful, objective and reasonable posting of information related to management of taxes and other state budget revenues collected by tax authorities. Data provided in tax accounting reports must conform to relevant regulations on collection of state budget revenues.

b) Tax accounting report data must accurately, honestly and objectively reflect tax transactions, and be obtained from the tax accounting database after inspection, reconciliation and closing of tax accounting books.

c) Tax accounting reports must contain correct information, be prepared according to the prescribed method and presented in a consistent manner in all accounting periods. If there is any discrepancy between these reports in accounting periods, reasons for such discrepancy must be clearly stated.

d) In addition to the tax accounting report specified in this Circular, the Director of the General Department of Taxation may regulate other reports to be made on the tax accounting database for use in management and governance activities to meet managerial needs from time to time.

3. Preparation of accounting reports

a) Before terminating a tax accounting period, the tax accounting departments shall be responsible for cooperating with tax administration professional divisions to compare and check the recorded data to ensure that they correspond with the professional records of in-charge departments.

b) Tax accounting units shall cooperate with relevant State Treasuries in inspecting, comparing and adjusting accounting data related to state budget collection and payment according to regulations.

c) Tax accounting units shall prepare electronic tax accounting reports. The report shall be filed electronically and physically at a tax accounting unit.

4. General Department of Taxation shall synthesize local tax accounting reports in provinces; Tax Department for major enterprises shall synthesize tax accounting reports in localities under Tax Department’s tax collection jurisdiction; General Department of Taxation shall synthesize tax accounting reports from tax accounting units nationwide.

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6. Lists, forms and charts in tax accounting reports; methods for preparation of tax accounting reports shall be specified in Appendix V hereto.

Article 30. Data cutoff time

1. Data cutoff time shall be the time of termination of the tax accounting period under Article 8 herein.

2. Where any error or omission arising after the accounting period termination time and before submission of tax accounting reports to state agencies having jurisdiction, revision of tax accounting reports shall be made as follows:

a) For any revision or correction made according to the written request of a competent authority, revision and correction of the data shown in the previous year's report shall be permitted and accompany clear explanations.

b) If revision or correction is required after the tax authority’s detection of errors or omissions, such revision or correction of data included in the previous year’s report shall be subject to the written approval from the General Department of Taxation and shall accompany clear explanations.

3. After the tax accounting report has been approved by a competent state agency, and if any revision or correction is required, the previous year's report data shall be revised or corrected in the current year's report.

Article 31. Provisions of tax accounting information

1. Tax accounting units shall report on provision of financial information to the State Treasury in accordance with the Government's Decree No. 25/2017/ND-CP dated March 14, 2017, prescribing the Government’s financial statements and instructional documents thereof.

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Chapter III

ORGANIZATION OF TAX ACCOUNTING WORK

Article 32. Organization of tax accounting work

1. Tax authorities at all levels shall organize tax accounting departments aligned with the functions, tasks and organizational structure of the General Department of Taxation in accordance with the regulations of the Prime Minister, the Ministry of Finance and the guidance of the Director of the General Department of Taxation.

2. Activities of a tax accounting department shall be organized on the principle of centralization and unity under the direction of the Director of the General Department of Taxation.

3. Heads of tax authorities shall be responsible for organizing and directing the implementation of tax accounting work; hiring tax accountants to ensure the full implementation of accounting work; and synthesizing reports according to regulations.

4. Appointment of a chief accountant or the persons in charge of tax accounting; duties and powers of a chief accountant or the persons in charge of tax accounting shall comply with the provisions of accounting law and this Circular.

Article 33. Duties of tax accounting departments

1. Accounting for tax liabilities and payments that need to be collected; have already been collected; remain to be collected; tax refunds and reimbursements that need to be paid; have already been paid; remain to be paid; tax exemptions; tax deductions; charged-off, forgiven or cancelled tax debts under jurisdiction of tax accounting units shall be subject to Article 4 herein.

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3. Organizing, guiding, directing, deploying and synthesizing reports and analyzing the implementation of tax accounting work; assessing the current situation and problems in the implementation process shall be carried out to promptly propose amendments and supplements to regulations on tax accounting to meet managerial needs arising in the present context.

4. Specific tasks of a tax accounting department shall comply with the decision on functions and tasks prescribed by the Director of the General Department of Taxation.

Chapter IV

IMPLEMENTATION

Article 34. Entry into force

1. This Circular is entering into force as of July 1, 2022, and shall apply to the tax accounting period of 2022.

2. This Circular shall replace the Decision No. 1544/QD-BTC dated July 7, 2014 and the Decision No. 630/QD-BTC dated April 9, 2015 of the Ministry of Finance on piloting of domestic tax accounting regime.

3. As prescribed in this Circular, the Director of the General Department of Taxation shall be assigned to:

a) Promulgate tax accounting professional procedures and detailed instructions for tax accounting methods conforming to the tax management practice; regulate backup codes and use of backup codes for uniform application to tax accounting activities.

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Article 35. Implementation responsibilities

1. The Director of the Accounting and Audit Management and Supervision Department; the Director of the General Department of Taxation; and Heads of relevant units shall be responsible for providing guidance on, inspecting implementation of and enforcing this Circular.

2. If written documents referenced herein are revised or superseded, new versions thereof shall prevail./.

PP. MINISTERDEPUTY MINISTERTran Xuan Ha