Number: 116 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 20, 2014
IT ' S SMART
Guide a number of financial problems for insurance businesses and businesses.
undertake the insurance policy at the Digital Protocol 67 /2014/ND-CP 07th
July 2014 by the Government on some of the world ' s largest fisheries development policies.
The Insurance Business Law Base in 2000, the Amendment Law, adds some of the provisions of the Insurance Business Law and the execs of instructions;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
Base of Protocol 67 /2014/ND-CP July 7, 2014 of the Government on a number of fisheries development policies;
On the recommendation of the Director of the Bureau of Management, monitoring of insurance;
The Minister of Finance issued the Consultancy Guidance on a number of financial issues to insurance businesses that implement the insurance by regulation at the Digital Protocol. 67 /2014/ND-CP July 7, 2014 of the Government on a number of aquatic development policies.
1. This information guides a number of financial problems for insurance businesses that implement the insurance by regulation at the Digital Agenda. 67 /2014/ND-CP July 7, 2014 The Government on some of the fisheries development policies (the following calls for the Digital Protocol). 67 /2014/ND-CP ) about the following content:
a) The cost of the insurance business.
b) The principle of revenue accounting, cost, and business outcomes of the insurance business.
c) The insurance.
2. Other issues related to the financial regime, the accounting regime of the insurance business implemented under the existing law regulation.
Insurance businesses are approved for insurance deployment (later called insurance businesses), insurance agents and agencies, organizations, individuals, which are related to the implementation of the regulatory insurance policy at the United States Digital Agenda. 67 /2014/ND-CP.
The insurance business is allowed to use a maximum of 30% of the insurance charges for sales, management, insurance, and insurance. In it, for the insurance and remuning agent rose, the insurance business is allowed to spend no more than 5% of the premiums obtained.
For the cost of TB, the insurance business actively builds a means of remuning pay for those directly involved in the insurance deployment, which is not supported by the staff, employees of the insurance business. The board of directors of the insurance business has the responsibility to enact the submission of the cost of labor to implement unity.
1. The results of the insurance business under the Digital Protocol 67 /2014/ND-CP It ' s in the insurance business of the insurance business.
2. The insurance business performs its own revenue tracking, costs, the results of the insurance business under the Digital Agenda. 67 /2014/ND-CP.
At the end of the fiscal year, the insurance business has positive differences from insurance business activity under the Digital Protocol. 67 /2014/ND-CP, The insurance business does the full transfer of this disparities into the compensation bill for the major oscillations of losses and use when there is a large fluctuation on the current law.
1. Insurance businesses participate in the insurance deployment according to the insurance method.
2. When contracting an insurance contract with the organization, personal management, exploitation, use of the vessel (later known as the owner of the ship), the insurance business joins the insurance co-insurance with the same name in the insurance contract. The insurance contract must record the name of the head insurance business, the insurance business participating in the insurance community, the insurance participation rate, the responsibility of each business to participate in the insurance. The insurance business is headed and the insurance business joins the co-insurance must jointly take responsibility before the law on the insurance contracts on the ship's owners.
The contract management cost of the insurance business topped up 2.5% of the premium.
3. Revenue Sales
The top insurance business is responsible for the behalf of businesses that participate in the insurance premiums. Businesses that participate in the insurance company are responsible for the mandate for the insurance business to head the premium income:
a) At the expense of the insurance, the insurance business is headed by the responsibility to create a bill of insurance charges delivered to the owner of the ship.
b) Based on the rate of co-insurance in the insurance contract, the insurance business is headed into accounting for the portion of the insurance fee corresponding to its rate of responsibility. The portion of the premium corresponds to the rate of responsibility of other insurance companies that are accounted for by the other insurance companies.
c) A monthly term, the insurance business is headed by the responsibility of setting up and sending sales of the premium to the insurance business.
d) The insurance revenue table base and insurance premiums received from the head insurance business, the business co-insurers the invoice for the head insurance business, on the invoice note the premium premium paid by the insurance business stood by the insurance business. The first (name, address, tax code of the business) collects according to the insurance toll table (number, date, month, year of the table). This bill is the base for business insurance business.
a) When purchasing goods, services to compensate or payment of other expenses associated with insurance contracts, invoices bearing names, addresses, tax codes of the top insurance business. The head insurance business spends all of the costs associated with the insurance contract then accounting for its portion of the liability under the contract insurance contracts. The cost of the liability of the co-insurers will be topped by the insurance business to top the cost accounting.
b) The allocation of the cost of execution as follows
-For the cost of management, sales spending, the insurance rose, the cost of TB for those directly involved in the insurance deployment, the insurance business topped the allocation for the insurance business that joined the insurance industry at a maximum of 30 percent. The cost of the original premium corresponds to the rate of responsibility of the business to the insurance community, of which the cost of the premium agent rose and the maximum cost of TB is 5%.
-Insurance business direct expenses are allocated in accordance with the liability rate in the insurance contract and the actual cost of birth.
c) In a monthly period, the insurance business stands at the top of the table with payment tables sent to businesses participating in the insurance. In the period of the year (05) working day since the date of receiving the board of the insurance business is headed, the business participants are responsible for confirming and paying the insurance business to top the costs corresponding to the level of responsibility. The insurance business of the business is on the board.
Based on a sign with the confirmation signature of the head insurance business, the business joins the accounting insurance currency at the cost corresponding to the liability under the insurance contract.
d) In the case of reinsurance, the management cost of the business receives a reinsurance of no more than 3% of the reinsurance fee revenue. The business receives a reinsurance policy in accordance with the principle of regulation in this Article 4.
1. To be active in accordance with the Digital Protocol 67 /2014/ND-CP, the insurance agent must meet the following requirements:
a) There has been a minimum of 3 months of continuous coverage of the insurance agent.
b) Do not violate law enforcement and ethics laws.
c) The minimum training is 16 hours of insurance under the Digital Protocol. 67 /2014/ND-CP.
2. The organization of the training, the exam and the certification of only the training of the insurance agent in accordance with the provisions of the existing law.
What? 7. Effect of execution
1. This message has the enforcement effect since the date of the signing and applied date from 25 August 2014.
2. During the execution process, if an entangled arise offer a reflection on the Ministry of Finance for review, resolve ./.