Circular 133/2016 / TT-BTC new points to note
Circular 133/2016 / TT-BTC guiding the accounting system of small and medium enterprises was issued by the Ministry of Finance on 26/8/2016. Whereby:
Accounting guidelines apply to small and medium enterprises in all fields, economic sectors throughout the country are limited liability companies, shares, partnerships, private enterprises and cooperatives. .
- Clearly mention the Accounts, such as:
+ 111 - Cash
+ 112 - Bank deposits
+ 121 - Trading securities
+ 128 - Investments held to maturity date
+ 131 - Receivable from customers
+ 133 - Value added tax is deducted
+ 136 - Internal receivables
+ 138 - Other receivables
+ 141 - Advance
+ 151 - Buyers are on the road
+ 152 - Raw materials and materials
+ 153 - Tools, tools ...
Circular 133/2016 / TT-BTC is effective for the financial year beginning or after 01/01/2017 and abolishes the regulations contrary to this Circular.
Circular 133/2016 / TT-BTC replaces the Enterprise Accounting Regime issued in conjunction with Decision No. 48/2006 / QD-BTC dated 14 September 2006 and Circular 138/2011 / TT-BTC dated 04 October 2006. / 2011.
Source: Thanh Huu (thuvienphapluat.vn)