Chương II: Thông tư 132/2018/TT-BTC hướng dẫn Chế độ kế toán cho doanh nghiệp siêu nhỏ do Bộ trưởng Bộ Tài chính ban hành Kế toán tại doanh nghiệp siêu nhỏ nộp thuế tndn theo phương pháp tính trên thu nhập tính thuế

Chapter II

ACCOUNTING REGIMES OF EXTRA-SMALL ENTERPRISES PAYING THEIR CIT CALCULATED ACCORDING TO THE METHOD OF CALCULATION OF CIT BASED ON ASSESSABLE INCOME

SECTION 1. ACCOUNTING DOCUMENTS

Article 9. Accounting documents

1. Extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income shall use accounting documents listed hereunder:

2. Forms, charts or templates of accounting documents, contents and methods of formulation of accounting documents, referred to in clause 1 of this Article, shall be subject to instructions given in the Appendix 1 “Forms or templates and methods of formulation of accounting documents” hereto attached.

3. In addition to accounting documents subject to instructions given in clause 1 of this Article, extra-small enterprises may opt to use accounting documents referred to in the Circular No. 133/2016/TT-BTC of the Ministry of Finance dated August 26, 2016 providing instructions for accounting regimes of medium and small enterprises in order to meet requirements concerning management of business activities of these enterprises.

SECTION 2. BOOKKEEPING ACCOUNTS

Article 10. Bookkeeping accounts

Extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income shall use the list of booking accounts, contents, accounting structure and principles, methods of making entries to record certain major business transactions according to the instructions given in the Appendix 2 "Chart of accounts” hereto in order to record and reflect business transactions classified by specific economic activities.  

SECTION 3. ACCOUNTING BOOKS

Article 11. Accounting books

1. Extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income may use accounting books listed hereunder:

2. Forms, charts or templates of accounting books, contents and methods of posting of entries in accounting books, referred to in clause 1 of this Article, shall be subject to instructions given in the Appendix 3 “Bookkeeping forms or templates and methods” hereto attached.

3. In addition to accounting books subject to instructions given in clause 1 of this Article, extra-small enterprises may opt to use detailed accounting books or other forms of general accounting books referred to in the Circular No. 133/2016/TT-BTC of the Ministry of Finance dated August 26, 2016 providing instructions for accounting regimes of medium and small enterprises in order to meet requirements concerning management of business transactions of these enterprises and tax obligations to the State Budget.

SECTION 4. FINANCIAL REPORT

Article 12. Purposes of financial reports

1. Financial reports are used for providing information about financial and business situations of extra-small enterprises, and for meeting managerial requirements of owners of these enterprises and state regulatory authorities.

2. Financial reports shall provide data and information about extra-small enterprises, including:

- Assets;

- Liabilities;

- Owner’s equity;

- Revenues and incomes;

- Expenses;

- Profit, loss and distribution of business income.

Article 13. Financial reporting system

1. On an annual basis, extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income shall have to formulate financial reports and addenda thereto listed hereunder:

2. Forms and templates, contents and methods of formulation of financial reports and addenda to financial reports, referred to in clause 1 of this Article, shall be subject to instructions given in the Appendix 5 “Forms and templates and methods of formulation of financial reports” hereto.

3. In addition to financial reports specified in clause 1 of this Article, extra-small enterprises may have the option of using financial reports stated in the Circular No. 133/2016/TT-BTC of the Ministry of Finance dated August 26, 2016 in order to serve the tasks of managing their business activities as well as determine tax obligations to the State Budget.

Article 14. Responsibilities and duration of formulation and submission of financial reports 

1. On an annual basis, extra-small enterprises paying CIT calculated according to the method of calculation of CIT based on assessable income shall have to formulate financial reports and addenda thereto under the provisions of clause 1 of Article 13 herein.

2. Financial reports and addenda thereto used by extra-small enterprises must be submitted to tax authorities having direct authority over these enterprises and registration bodies not later than 90 days from the end date of a financial year, and must be deposited with these enterprises according to laws on accounting in order to serve inspection and audit activities upon the request of competent regulatory authorities.