According to voters' reflections in Tay Ninh province, since the merger, communes in the area continue to use the remaining receipts of the old Finance - Planning Department. Specifically, the collection receipt forms C45-BB and C27-X.
These receipts are used to collect voluntary contributions from the people, various types of funds and collect residential groups.
However, up to now, the locality has used up all types of these receipts. Therefore, voters proposed that the Ministry of Finance provide specific guidance on the next form of collection.
At the same time, voters also proposed to clarify whether communes are allowed to use self-printed receipts to implement it or not?
Answering this question, on the Information Portal, the Ministry of Finance said that based on Clause 2, Article 18 of the Accounting Law No. 88/2015/QH13 (amended and supplemented by Law No. 56/2024/QH15). The regulation clearly states that in cases where accounting documents do not have forms, the accounting unit is allowed to self-prepare documents. However, documents must ensure all the main contents according to regulations.
In addition, Clause 1, Article 4 of Circular No. 24/2024/TT-BTC dated April 17, 2024 of the Ministry of Finance also clearly stipulates the autonomy of units.
Accounting units are allowed to self-design their unit's accounting documents. This is to reflect economic and financial nghiệp vụ arising in accordance with management requirements. The regulation applies to all cases, except for cases where there are standard regulations in relevant legal documents.
Based on the above legal bases, the Ministry of Finance affirms that commune-level accounting units are allowed to self-design accounting documents.
This right includes documents to reflect the unit's arising revenues as prescribed. Self-designed documents must ensure compliance with the Accounting Law, in accordance with bookkeeping information and management requirements.
The Ministry of Finance also proposed additional guidance solutions for localities. In case localities need to have uniformity in documents between units within their management scope, localities have the authority to issue general application guidelines.
In their guiding documents, localities can build forms based on continuing to inherit the content of old forms (such as C45-BB and C27-X) if the content of these forms is still appropriate.
