Title: Circular 174/2015/TT-BTC dated November 10, 2015 of the Ministry of Finance guiding the accounting operations of tax and other revenues for imported and exported goods

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 10-11-2015

 

Circular 174/2015/TT-BTC provides for the accounting documents, accounts, books, financial reports, management statements and other work related to accounting operations of tax and other revenues to imported and exported goods

This Circular applies to the customs units including the General Department of Customs; Customs Departments and the equivalent units, Customs Branches and the equivalent units in implementation of accounting operations of tax and other revenues to imported and exported goods.

Pursuant to the Circular, the import and export tax accounting is the organization of internal management information system of customs system on collection of export tax, import tax, VAT, excise tax, environmental protection tax, commercial protection tax, revenues from charges, and so on.

The import and export tax accounting shall record and reflect the reality of revenue and payment into the state budget on tax and other revenues from the taxpayers or subjects committing the administrative violation in the field of customs.

Additionally, this Circular also details the accounting document system, the account system, the accounting book, and the financial report and management report.

This Circular takes effect from January 1, 2016. The General Department of Customs shall develop the information technology application system to implement this Circular. The time of implementation in the customs units is from January 1, 2017.

Circular No. 212/2014/TT-BTC dated December 31, 2014 and the guiding documents related to the accounting operations of tax and other revenues for the imported and exported goods issued by the Minister of Finance before January 1, 2017 with its contents that are not consistent with the contents of this Circular shall be invalidated from January 1, 2017.

 

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