Chương IV: 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 Tổ chức thực hiện

Chapter IV

IMPLEMENTATION ORGANIZATION

Article 19. Carryforward of balances in accounting books

1. If extra-small enterprises applying accounting regimes specified the Circular No. 133/2016/TT-BTC change to the accounting regime specified in Chapter II hereof, they shall be required to transfer account balances as follows: 

- Balances in A/C 112 – Bank deposits and A/C 1281 - Term deposits shall be carried forward to A/C 111 – Cash.

- Balances in A/C 1331 – Withholding VAT on goods and services, A/C 1332 – Withholding VAT on fixed assets shall be carried forward to A/C 1313 – Withholding VAT;

- Balances in A/C 136 - Internal receivables, A/C 138 – Other receivables, A/C 141 – Advances shall be carried forward to A/C 1318 – Other debts receivable;

- Balances in A/C 152 – Raw materials, A/C – Instruments and devices shall be carried forward to A/C 1521 – Raw materials and instruments;

- Balances in A/C 154 – In-progress production and business costs shall be carried forward to A/C 1524 – In-progress production and business expenses;

- Balances in A/C 155 – Finished products, A/C 156 – Goods and A/C 157 – Goods on consignment shall be carried forward to A/C 1526 – Finished products and goods including details provided to meet the managerial demands;

- The difference between Debit balances in A/C 211 – Fixed assets and Credit balances in A/C 214 - depreciation of fixed assets shall be carried forward to Debit balances in A/C 211 – Fixed assets;

- Balances in A/C 334 – Payables to employees shall be carried forward to A/C 3311 – Employee’s payables;

- Balances in A/C 3382 – Trade Union’s budget, A/C 3383 – Social insurance, A/C 3384 – Health insurance and A/C 3385 – Unemployment insurance shall be carried forward to A/C 3312 – Amounts retained from salaries and wages;

- Balances in A/C 331 – Payables to sellers, A/C 335 – Costs payable, A/C 336 – Internal payables, A/C 3381 – Other payables, A/C 3386 – Acceptance of deposits or pledges, A/C 3387 – Unearned sales, A/C 3388 – Other payables, A/C 3411 – Borrowed funds and A/C 3412 – Finance lease debts shall be carried forward to A/C 3318 – Other debts payable;

- Balances in A/C 33311 – Output VAT and A/C 33312 – VAT on imports shall be carried forward to A/C 33131 – VAT payable;

- Balances in A/C 3332 – Special consumption duties, A/C 3333 – Import and export duties, A/C 3335 – PIT, A/C 3336 – Natural resource taxes, A/C 3337 – Land levies and rents, A/C 33381 – Environmental protection taxes and A/C 33382 – Other taxes, A/C 3339 – Fees, charges and other payables shall be carried forward to A/C 33138 – Other taxes, fees, charges and other payables to the State;

- Balances in A/C 4211 - Undistributed after-tax profits in the preceding year and A/C 4212 - Undistributed after-tax profits in the current year shall be carried forward to A/C 4118 - Undistributed after-tax profits.

2. If other business transactions recorded in detail to related accounts are in breach of this Circular, they must be adjusted in accordance with provisions hereof.

Article 20. Entry into force

1. This Circular shall enter into force from February 15, 2019 and apply in the financial year starting on or after April 1, 2019.

2. In case where legislative documents used as references in this Circular have been amended or supplemented or replaced, new versions of these documents shall apply.

3. Ministries, sectoral administrations, People’s Committees, Departments of Finance, and Tax Departments of provinces and centrally-affiliated cities, shall be responsible for instructing extra-small enterprises to implement this Circular.

4. In the course of implementation hereof, if there is any difficulty arising, the Ministry of Finance should be promptly informed to find possible solutions./.