Chương II Thông tư 111/2021/TT-BTC: Quy định cụ thể

Chapter II

SPECIFIC PROVISIONS

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;

b.4) Sub-item code;

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

1. Preparing inputs for the tax accounting subsystem

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:

The tax accounting subsystem does not collect them and automatically inform the case to the taxpayer obligation management subsystem; thereby, tax management departments can review and improve tax administration dossiers according to the tax administration procedures approved for use by the Director of the General Department of Taxation until these input collection conditions are fully satisfied.

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.

Article 14. Adjustments in collected inputs of the tax accounting subsystem

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

1. Content and method for preparation and signing of tax accounting documents or vouchers must be subject to regulatory regulations of the Law on Accounting. All of them must contain full information according to the instructions given in clause 2 of Article 12 herein. Tax accounting documents or vouchers reporting information about 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 may be made in several circumstances specified in clause 2 of this Article.

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.

Code taxonomy is subject to the following regulations: Code of the collection agency, code of the administrative subdivision, chapter code, sub-item code, standby code and account code. The number of characters included in each code of the collection agency, administrative subdivision, chapter or sub-item must conform to Article 28 in 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.

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.

Article 19. Collection agency’s code

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.

In addition, the General Department of Taxation grants codes to all administrative divisions of provinces for use in synthesizing 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 throughout these provinces; grants codes to all administrative divisions nationwide for use in synthesizing 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 across the nation.

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.

Article 22. Sub-item code

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

a) Type-1 Account – Receivables: Refers to accounts reflecting tax liabilities and tax-related payments that need to be collected; have already been collected; remain to be collected by tax authorities at all levels from; debt charge-off granted by tax authorities to taxpayers or their authorized collection agencies.

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

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.

4. Electronic tax accounting books available on the tax accounting subsystem that represent tax accounting information are created and stored electronically on tax accounting databases; are set up according to the standard procedures of the System of tax administration apps; store all of tax administration operations varying according to specific types and chronological order related to tax accounting. Electronic tax accounting books may be printed out for use subject to the tax accounting requirements.

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.

3. Where 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 is detected after the closing of the accounting book in the accounting period and before the competent authority’s approval of a tax accounting report, revision of the tax accounting book containing such error or omission shall be made as follows:

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;

dd) Accounts;

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.

2. Requirements of a tax accounting report

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.

5. Accounting units that are the regional Tax Sub-Department, the Sub-department of Taxation shall approve tax accounting reports within 20 days after the termination of the tax accounting period; accounting units that are Tax Departments shall approve the tax accounting reports within 30 days after the termination of the tax accounting period.

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.

2. Tax accounting units shall provide tax accounting reports at the request of other competent authorities as prescribed by law.

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