The Ministry of Finance issued Circular No. 212/2014/TT-BTC dated December 31, 2014 guiding other tax and revenue accounting for export and import goods.
This Circular applies to customs units including the General Department of Customs; Customs Departments of provinces, inter-provinces and centrally run cities; The Sub-department of Customs, the Customs Control Team and equivalent units in the performance of tax and other revenue accounting for exported and imported goods.
The Circular specifies the system of accounting vouchers, the system of accounting accounts, the accounting books, the accounting reports on the import and export tax operations, the list of the system of accounting accounts and the lists of accounting vouchers. accounting, list of accounting books.
Accordingly, an import-export tax professional accountant must meet the following 6 requirements:
Firstly, fully reflect the arising import-export tax collection in accounting vouchers, accounting books and accounting reports.
Secondly, promptly and accurately reflect information and data on import-export tax accounting information to serve the management requirements of the Customs system.
Third, reflect clearly, easily understand and accurately information, accounting data of import and export tax to serve the management requirements of the Customs system.
Fourth, honestly reflect the reality of the current situation, the nature of the matter, the content and value of the import-export tax business, ensuring highly reliable information.
Fifth, accounting information and data of import-export tax operations must be continuously reflected; the accounting data reflecting this period must follow the accounting data of the previous period.
Sixth, the information and data of the import and export tax professional accounting must be classified, arranged in sequence, systematically and consistent with the targets in the plan assigned by the State, and in agreement with the information system. of the state accountant at the State Treasury.
The Circular takes effect from January 1, 2015.
Minh Phuong
source: General Department of Customs
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