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System of accounting forms and vouchers

Thanh Nam Tax
Documents, accounting book

System of accounting forms and vouchers
1. Types of vouchers in Appendix 3 of this Circular are under guidance. Enterprises shall actively develop, design accounting forms and vouchers in accordance with their operational characteristics and management requirements which must meet the requirements of the Law on Accounting and ensure principles of clear, transparency, timeliness, easy inspection, control and comparison.
2. If enterprises do not develop and design forms and vouchers themselves, enterprises may apply the system of forms and guidance on content of accounting records in accordance with the guidance in Appendix 3 of this Circular.
3. Enterprises have the peculiar economic and financial operation under the adjustment of other legal documents shall apply the provisions of vouchers in such documents.

Source: Circular 200, Article 117


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