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Circular 27-Tc/kbnn: Circular Regulates The Management Of Foreign Exchange To The State Treasury System

Original Language Title: Thông tư 27-TC/KBNN: Thông tư quy định việc quản lý ngoại tệ Nhà nước qua hệ thống Kho bạc Nhà nước

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CIRCULAR of the MINISTRY of FINANCE regulates the management of foreign exchange to the State through the State Treasury system, the implementation of Article 4, point II to decision No. 07-dated January 4, 1990 by the Council of Ministers on the establishment of the system of State Treasury Ministry of finance, after comments with the State Bank of Vietnam The financial regulation, the management of foreign exchange to the State through the State Treasury system as follows: I-GENERAL PROVISIONS: 1. The management of foreign exchange to the State Treasury system to be implemented by Decree No. 161-dated October 18, 1988 of the Council of Ministers on foreign exchange management regulations and Directive No. 330-CT on 13-10-1990 by the President of the Council Ministers on strengthening foreign exchange management.
2. The State Treasury accounts "currency deposit" and "deposits denominated in" Vietnam Bank for foreign trade. The collection, sale, purchase, Exchange, payment vouchers, rotation between the State Treasury with the units, organizations and individuals in the country and abroad are made through the Bank for foreign trade.
3. The State Treasury of revenue duty, payment of foreign currency within the Exchange Fund of the State.
Foreign currency funds of local budgets (if available) financial reserve fund of State in foreign currency foreign currency income, temporary custody pending.
 
II-SPECIFIC PROVISIONS: 1. The revenues and expenses of foreign currencies are managed state through the State Treasury, including: 1.1. The Exchange Fund of the State: a. on the currency: foreign currency due to the units, organizations, individuals in the country pay tax to the GOVERNMENT EXCESSIVE.
Foreign currency by exporting crude oil, supplies, goods ... of the State.
Foreign currency by exporting and importing institutions, business-sale service for the State.
Foreign currency lodging required under decision No. 218-CT on 18-8-1989 by the President of the Council of Ministers, including: oil and gas Commission.
The proceeds of foreign aircraft over the skies of Vietnam.
Exchange currency tax, land tax, tax funds the State's resources and collection fees of the enterprises of foreign investment, the representative offices of foreign organizations in the Socialist Republic Vietnam.
Exchange of labor cooperation, expert after excluding leave for workers, and the genus abroad for the management of that Organization (except for the cases stipulated separately by the Chairman of the Council of Ministers).
Exchange currency of those who work in international organizations or companies with foreign joint-venture in Vietnam are the organisation paid, after deducting the part allowed to enjoy.
Account Exchange regulators from the income of our country on a business trip abroad was foreigners.
Foreign currency confiscated due to delinquency in the gate, in the case by the public security, Customs made after it has been processed.
The fines and recovered by the foreign side charged related to territorial sovereignty and property.
Foreign currency for the State loans.
Foreign exchange for the State aid.
Revenues in other currencies (including the non-trade foreign exchange account if applicable).
b) genus: foreign aid repayments to foreign lenders in the country and abroad Spent selling exchange units, economic organizations according to the prescribed regimes (importing materials, goods, pay the freight ...) in the target State.
For non-payment of trade.
The foreign currency expenditures.
1.2. foreign currency Funds of local budgets: the source and mechanism of using local currency Fund, the Ministry of finance will have separate rules text.
1.3. State financial reserve fund in foreign currency: sources of formation and use of the State's financial reserve funds in foreign currency is made according to the regulations of the Council of Ministers.
1.4. temporary currency exchange, custody pending: include the illegal foreign currency account by public safety agencies, customs ... seized pending.
2. The management of Exchange through KBNN made in State Treasury Bureau and the State Treasury Bureau: State Treasury Bureau perform currency Exchange Fund, focus of the State, the State's financial reserve funds in foreign currency.
KBNN Bureau perform currency Exchange Fund, payment of local and make the GOVERNMENT EXCESSIVE revenues in foreign currency.
With respect to foreign currency revenue, temporary custody pending arises where the State Treasury in which (Bureau, KBNN KBNN Bureau) have management duties and perform processing according to the decision of the competent authority.
3. The State Treasury accounts "currency deposit" and "deposits denominated in" Vietnam Bank for foreign trade. "Currency deposit" is open every detail types.
3.4. State Treasury Bureau open account "foreign currency deposit" account "and" deposits denominated Vietnam "at the Central Bank for foreign trade and by the Director of Department of State Treasury master account.
3.2. The genus KBNN Bureau open foreign currency deposit "account" and "deposits denominated in" Vietnam foreign trade Bank branch or Forex room the province, city, district and Bureau Chief of Bureau KBNN master account.
3.3. The Bank of foreign trade or foreign exchange rooms where KBNN open accounts "deposits of foreign currency" and "deposits denominated Vietnam" make payments, currency, Exchange and money between Vietnam KBNN with units, organizations and individuals in the country and abroad under the orders of account holders.
4. Rules on the collection, through the account "currency deposit" of KBNN: 4.1. As for the Exchange Fund's focus: the collection, Exchange foreign currency funds in the focus of the State through "currency deposit" of the Bureau of foreign trade Bank in KBNN is made depending on the nature of each account currency, Exchange: a. with respect to foreign currency revenue by State debt , foreign aid for the State, evidence base from debt, foreign aid, foreign trade Bank moved to do accounting procedure into account "currency deposit" of intergalactic KBNN.
b. foreign currency revenues due to: exporting crude oil, supplies of goods;
The filing required by decision No. 218-CT on 18-8-1989 by the President of the Council of Ministers;
Revenues in other currencies (including the trade fee ... if available).
Based on the ordered exchange of Ministry of Finance (TCĐN) units, economic organizations and individuals responsible for currency lodging on the Bureau, when foreign currency lodging KBNN to KBNN Bureau, units, organizations, individual currency lodging paper (according to the template specified by the Ministry of Finance) and request the bank where account opening units , quoting your account "currency deposit" of the unit (or direct commercial bank acquisition in foreign currency) transferred into foreign currency deposit accounts Bureau KBNN.
c. for the account of foreign currency due to the divisions, economic organizations and individuals filed taxes for GOVERNMENT EXCESSIVE based on the order of tax agencies, units, organizations, individuals are responsible for submission of foreign currency into local KBNN Bureau. When currency lodging to KBNN, units, organizations and individuals to set up foreign currency lodging paper (according to the template specified by the Ministry of Finance) and the foreign trade Bank requirements where the unit open account, foreign currency deposits of the unit (or direct acquisition of NHNT in foreign currency) transferred into foreign currency deposit accounts of the State Treasury.
State Treasury Bureau of foreign currency transfer to KBNN Bureau simultaneously in accounting currency in Vietnam GOVERNMENT EXCESSIVE rate buy-in by the Bank of foreign trade announced at the time of currency exchange and regulate for the level of the budget according to the prescribed regimes; State Treasury Bureau will transfer the NSTW capital for State Treasury Bureau of foreign currencies foreign currency funds have filed the State's focus.

d. all expenses of foreign currency from foreign currency funds of State are performed by order of the Ministry of finance.
The base currency of the order the Ministry of finance, the Bureau of Treasury created the genus credentials to send to the Central Bank for foreign trade to extract account "currency deposit" of the State Treasury to pay for units, organizations and individuals in the country and abroad.
e. for the account of foreign currency debt, aid, export of goods and labor cooperation, specialist currency through the form of import goods or to debit, based on the command of the order, finance, implement KBNN Bureau "burn-burn" through the Exchange Fund of the State.
g. the purchase, sale of foreign currency in the Foreign Exchange Fund of the State are as follows: the Finance Ministry authorized for Foreign Trade Bank made buy, sell foreign currencies with the unit, economic organizations; The Bank of foreign trade be the charge procedure is 0.1% of the number of exchange rules the real rate Vietnam buy, sell.
The purchase and sale of foreign currencies in the currency of the Fund of State are made through accounts "deposits denominated Vietnam" KBNN Bureau's opening at the Central Bank for foreign trade.
The content of accounts "deposits denominated Vietnam" reflection: the party of debt: the amount the Vietnam foreign trade bank payment for the units, the economic organization of the Exchange has sold for foreign currency funds of the State.
Parties: the amount Vietnam State Treasury Bureau moved to the Central Bank to buy foreign currencies.
The amount of the unit, Vietnam economic organizations for the payment of foreign currency purchased from foreign currency funds of the State.
In principle, the "deposit account denominated Vietnam" always "There" balance, maximum level to 5 billion; If the number of "Yes" on the balance of 5 billion commercial bank transfer on the account extract "Vietnam" of copper deposits KBNN Bureau opened branch at the State Bank of Hanoi (730.002). In case of need, this account is allowed to "balance" to the level of 1 billion within a maximum of 7 days.
The number of "outstanding" or "balance" There Are accounts "deposits denominated Vietnam" is calculated according to the interest rate of bank interest rate mode NNTW rules (violations of the regulations on payment or slow then the party suffered the penalty interest according to the prescribed regimes).
The base plans to buy and sell foreign currencies in the currency of the funds of the State, the grotesque KBNN moved capital to the account "funds charged in Vietnam," the foreign trade Bank to make the purchase, the sale of foreign currencies.
For foreign currency by exporting and importing institutions, business-services and other economic units to sell or buy State of the State: based on the mode of selling foreign currency obligations for the Exchange Fund's focus, production-service business, the economic organization of sale procedures of Exchange send NHNT and KBNN Bureau; NHNT performs excerpts of foreign currency from the account of the unit transferred to the account "funds Exchange" of the Bureau of the State Treasury, and the Central Bank for foreign trade of Vietnam money excerpt from accounts "deposits denominated" Vietnam Bureau KBNN pay rate unit buy-in by the Bank of foreign trade announced.
For the unit of economic organization, are allowed to buy foreign currencies of the State according to the prescribed regimes: based on foreign currency order of the Ministry of Finance (TCĐN), units, organizations must remit sales rate by the Vietnam Bank for foreign trade announced at the time of sale to the account "funds charged in Vietnam" of State Treasury Bureau; at the same time the Bank of foreign trade of TW-procedure to extract foreign currency from account "currency deposit" of the Bureau of the State Treasury to pay for the unit.
4.2. for local-currency: The currency, foreign currencies in local currency funds through accounts "currency deposit" of the State Treasury Department at the Bank of foreign trade be performed depending on the nature of each account currency, foreign currency.
For foreign currency revenue base on the voucher currency lodging, NHNT branch (or Forex) province, the city, the district's procedures and transferred to the account of "currency deposit" of KBNN.
For foreign currency expenditures: by order of the PPC (or DOF-pricing-if authorized); KBNN Bureau established the credentials sent genus NHNT branch (or Forex) province, the city, the District of Columbia to extract account "currency deposit" of the genus KBNN Bureau to pay.
Private transfer of currency in foreign currency GOVERNMENT EXCESSIVE due to the unit, filed economic organization: State Treasury Bureau set up the credentials sent genus NHNT branch (or Forex) to extract foreign currency deposit "account" of the genus KBNN Bureau moved into account "foreign currency deposit" of State Treasury Bureau.
4.3. State financial reserve fund in foreign currency.
As for the revenues, spending in the State's financial reserve funds in foreign currency; Based on the directive of the President of the Council of Ministers and the orders of the Minister of finance, the Bureau of the required procedures KBNN Bank Central: turning into account "currency deposit" of intergalactic KBNN (for earnings).
Quote "currency deposit" of intergalactic KBNN to pay (for the genus).
4.4. Exchange of temporary currency, the custody pending: The temporary currency foreign currency accounts, custody pending must submit to KBNN; At the request of the seizure (customs, public security, procuratorate, ...) Direct commercial bank currency, receive and transfer into account "currency deposit" of KBNN (KBNN Bureau, Bureau KBNN).
Pursuant to the order of the competent authorities and the Agency's requirements capturing, KBNN Bureau, Bureau KBNN made pay for the beneficiaries or GOVERNMENT EXCESSIVE submissions.
 
III-IMPLEMENTATION: 1. KBNN Bureau, the Bureau KBNN account opening procedures "currency deposit" and "deposits denominated Vietnam" at the Central Bank, NHNT branch of Forex or the provincial, city, municipal district before 1 July 1991.
2. From 1 July 1991 to cancel old accounts "deposits denominated Vietnam" (720 accounts) and deposit "account currency" State Fund (120 accounts) in NHNT TW.
3. The Central Bank for foreign trade, the Ministry of Finance made the collation of data currency, foreign currency (on account of 120); currency, spend money on Vietnam (on account of 720); foreign currency reserves of the State (on account of 122); determine the last balance on 30-6-1991 to transfer foreign currency into foreign currency deposit "account", and Vietnam into account "deposits denominated" Vietnam Bureau KBNN.
For local-currency management; PPC, city, directly governed district has responsibility for directing the Department of finance, Bureau KBNN collaborated with the foreign trade Bank branch (or Forex) data collation and transfer the balance to the account "funds Exchange" of KBNN before 1 July 1991.
For the temporary currency, the custody pending, the foreign trade Bank to notify the account holder collation and transfer to the State Treasury on the area (State Treasury Bureau, State Treasury Bureau) to manage.
4. This circular takes effect from October 1-7, 1991. The previous provisions contrary to this circular are without effect.
 
ANNEX On Vouchers, ACCOUNTING BOOKS And REPORTING CURRENCY FUND ACCOUNTING 1. Accounting: a. The certificate from the currency exchange: The State Treasury pursuant to the following documents to track and make notes of foreign exchange to the State Treasury: Order currency exchange: Order currency exchange by financial agencies requesting units have foreign exchange foreign currency obligations do for the State budget.

Order currency exchange financial agencies transfer to KBNN to urge currency lodging and as a basis for the projection with NHNT's move to vouchers.
Order currency exchange was established as 4 a.
1-A 1-NHNT post KBNN send 1 to A saved Service TCĐN 1-A loan contract payers send Exchange: local currency loans Combined determine the legal nature of the financial agencies to lend foreign currencies of the branches, which have foreign currency by order of the Minister of finance , Director of the Department of finance and the state borrowing in foreign currencies of other countries in the world on the orders of the Council of Ministers. This contract the financial authorities move to KBNN to track currency exchange.
The contract due to financial agencies established 4 a 1-a lender send 1-a send NHNT 1-a send KBNN 1-place loan please send copies.
Money transfer payment money transfer spending credentials because the unit perform money transfer in foreign currency or in Vietnam to buy foreign currencies made the submission of import and export taxes, income taxes, business, filed the Commission filed charges, investment ... for the State budget.
Genus credentials established 4 a: link 1 link 1 Bank send the tax authorities hửi link 1 link 1 Treasury send save at Union settlement unit: Group settlement out to determine the results of foreign exchange costs of the troops abroad or foreign currency advance to pay back to the State budget. The troops out after the procedure with the governing body submit Exchange according to the obligation on NHNT and make settlement with financial institutions.
Union settlement, financial agency established 4 a: 1 a recipient to send a send a bank transfer a Treasury to save financial institutions report the Bank's Paper: paper report of Bank identification of units with GOVERNMENT EXCESSIVE obligation, do the individuals travel abroad , overseas labor cooperation ... was filed in NHNT currency to increase foreign currency deposits of the State Treasury.
The paper reported There due to NHNT established 2 contact: link 1 link 1 Treasury sent bank transfer: transfer Votes Votes determine the revenues in foreign currency to KBNN due to the units transferred from the deposit account of his unit into the currency of the deposit account, such as: Exchange temporary KBNN currency custody, currency, interest rate, currency deposits on the purchase of foreign currency.
The vote by the NHNT transfer established 2 contact: 1 move the Save Bank Command 1 KBNN collects, collects the fines: command collects and collects the fines determined tax revenues and fines in foreign currency units and individuals must submit to the GOVERNMENT EXCESSIVE at the request of tax authorities.
Ordered to collect taxes by the tax authorities established as 4:1 submit the filed 1 send NHNT 1 sent treasuries 1 save tax foreign currency receipts: receipts of Exchange determines the revenues of foreign currency at the airport, the Harbour, gate ... was filed on NHNT.
Slip the currency of foreign currency by financial institutions or where currency exchange established 3 a 1 send people filed 1 send NHNT 1 send KBNN b. Certificate from the Exchange: the Exchange order: order of Exchange by the Ministry of Finance (or DOF) set ordered the State Treasury Bureau (or State Treasury Bureau) make foreign currency spending.
Order foreign currency up 2 a: 1 send the Treasury Unit.
1 save in financial institutions.
Selling Exchange: currency Sales Orders by financial institutions created, demanded the Treasury procedures with the genus NHNT exchange for sale to the beneficiaries by the Finance Ministry to allow browsing.
Order foreign currency sales up 2 a 1 a sending unit KBNN 1 a saving in financial authorities Ordered currency converter: currency conversion Order by the Ministry of finance to ask to Exchange foreign currency spending KBNN Vietnam for personal travel abroad.
This command set 2:1 to 1 backup at KBNN Finance Ministry (Service TCĐN) Paper currency founded the spending proposal 2 a: 1 a NHNT send a saved message Paper Paper report: Debt KBNN debt is proof of that NHNT moved to the newspaper about KBNN suggested genus of Exchange has been done in the case of foreign debt sale of foreign currency for the unit ...
The paper reported the debt due to NHNT established 2 a: 1 a NHNT backup 1 KBNN sent the transfer Voucher: the voucher is transfer bank transfer for the Treasury determined the costs of Exchange according the paper currency of the genus KBNN proposal, the import spending for goods, trade costs and expenses for production and business units , loan, advance ...
The vote by the transfer NHNT established: 1 a send a Paper NHNT store KBNN suggest currency converter: currency conversion proposal Paper by the Bureau of the Treasury suggest NHNT extract the deposit of foreign currency account at NHNT to KBNN individuals travel abroad by order of the competent authority.
This paper established 2 a: 1 a NHNT switch 1 a in the Treasury 2. Accounting: accounting applied to foreign currency accounting through KBNN includes: a. foreign currency deposits as NHNT (TK 512)-model No.: s. 40-KB.
This book records the profession currency foreign currency deposited at NHNT of the genus KBNN sequence in time and according to each type of raw, last month, last quarter out of money change rate Vietnam State Bank announced.
This book was created and monitored at the State Treasury Bureau and the Bureau KBNN.
b. as copper deposits at the Bank for foreign trade of Vietnam (TK 514)-model No.: s. 41-KB.
This book records the purchase and sale of foreign currency services and other content relevant to the sale of foreign currencies according to the order of time and systemize the nature of buying and selling, billing types currency (us dollar, Russian ruble currency non-transfer, other trade and other payment types).
This book was created and tracked in the Department and Bureau KBNN State Treasury.
As foreign currency funds of State and local – model (S-44-KB).
This book records the profession about the expense of Exchange to form the Exchange Fund of the State and the local-currency Fund according to the order and time of each kind raw and according to the content, nature and expense types in that currency.
As for the Exchange Fund to focus the State's record in the window according to the following items: item currency including: Item 1: item 2: Tax Revenues due to the export of supplies of goods Item 3: Currency by buying foreign currencies of the import-export business organization.
Item 4: collect the oil and gas Commission section 5: costs of aircraft flying through the skies of Vietnam Section 6: section 7 investment fee Collection: Labour Income Item 8 Item 9: Moderator: Currency foreign loan Item 10: Collecting foreign aid section 11: Currency Exchange by the Bureau filed the 12 Items Other: interest Income: deposits, breach of contract, advance, the money remitted to the Embassy.
The genus includes items: Item 1: Chi non payment of trade: imports of category 2 pay freight goods supplies category 3: pay foreign debts: section 4: section 5 loans foreign currency sale Item 6: section 7: aid Expenditure other Expenditure for foreign currency funds of local focus will be defined later : this Book is set on the track at the Bureau and Bureau KBNN State Treasury.
c. as a financial reserve funds in foreign currency: (model: S-42-KB) this Book tracks the professional currency, financial reserve fund, notes the time sequence and according to each kind of raw.
This book was created and monitored at the State Treasury Department.
d. foreign currency funds as a temporary currency, the custody: (model: S-43-KB) this Book tracks the professional currency exchange temporarily genus currency notes, custody, according to the order of time, the system of temporary custody, collection content pending, provisional currency of custody pending payment.
This book was created and monitored at the State Treasury Bureau and the Bureau KBNN.
3. accounting and reporting: 1. Exchange expense report (model: B-20-KB) this report reflect the income situation of Exchange according to the individual items of revenue and expenditure items, each type of resource, each type of foreign currency funds.
For the Bureau, including: foreign currency funds of local budgets (details under each item); the temporary currency, the exchange of custody.

For State Treasury Bureau: foreign currency funds of State (details under each item); financial reserve funds in foreign currency; the temporary currency, the exchange of custody.
Foreign exchange expense report was established at the Bureau and Bureau on the last day of the month: Bureau set 3:1 Local, 1 post a send, 1 a save.
KBNN Bureau established a 3:2 a Ministry of Finance (GOVERNMENT EXCESSIVE Service, Service TCĐN), 1 a save.
2. Balance sheet account (B-21-KB) foreign currency account balance reflects the existing situation, falling off and rest of all types of capital, capital of foreign currency at the Treasury.
The Member should report on the balance sheet accounts are as follows: TK TK TK TK 514 660 512 508:660-01,-02,-03 660 660, 660-4, 660-661 662 TK TK TK 5 903 TK TK TK 954 923 981:981-01, 981-982:982-01-02 TK, 982-02 balance sheet account is created in the State Treasury Bureau and Bureau KBNN.
At the Bureau established 2 a: 1 a sending State Treasury Bureau, 1 a save.
KBNN Bureau established at 1 a 3. Balance sheet (B-22-KB) this report reflects the situation of balance of capital and capital income source foreign currency at a time.
The balance sheet is based on the accounting and reporting currency, balance reporting, accounting account to set up.
This report was created at the Bureau and Bureau KBNN KBNN.
In the genus KBNN Bureau established 2 a: 1 a sending backup 1, KBNN Bureau.
KBNN Bureau established at 1 a.
 
The STATE TREASURY PAPER CLAIMS in FOREIGN CURRENCIES number: Dear: the Bank for foreign trade of Vietnam......................................... you suggest the Bank cite foreign currency deposit accounts of our Unit Number...........................
The number of Exchange: by the numbers.........................
In words:........................................................................ to move by paying for:.....................................
Have the foreign currency deposit account or contract number: Vietnam......... open at the Bank ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
Nội dung chi trả:..............................................................
.........................................................................................
.........................................................................................
On ....,............

Chief accountant or person authorized (signed, stating the full name) of the account holder or authorized person (name, stamp, specify the name) (this Paper established the Bank of foreign trade 2 a also not establish accounting or any other genus credentials).
 
GENUS: genus credentials CREDENTIALS: ...
Transfer, transfer your money. Created on ... Part by the NH burn units paid...................... Creditor account number:.............................. NH-A number of units paid:................................... Account number:..........................
At the Bank........................ The number of the NH-B paid content:.................... Loại nghiệp vụ.......
........................................ The symbol T/stats........
The amount in words..................... (by number) d/v pay NH-A record number of days ... ... NH-B recording of the day ... ...
 


Accounting-bookkeeping account holders........ Accounting control. to control the VOTES of foreign trade bank transfer of funds transfer Slip ... ....

On LNV:........ KHTK...........

Tỷ giá ....................


 
 
 


Bên Nợ



Bên Có



Số tiền



Tên tài khoản



Số tài khoản



Tên tài khoản



Số tài khoản



Ngoại tệ



Việt Nam



 

 



 



 



 



 



 


 
 
Nội dung: ....................................... The symbol of Exchange............
 


Set up the votes to control the Chief Accountant GENERAL MINISTRY of FINANCE banking Bureau, TAX BUREAU, tax Bureau of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness no.: Q/CTT17 Form.. ... Số:.......


COMMANDS TAX COLLECTORS-COLLECTING FINES November........................
Pursuant to article:........................
Của: ....................................
Bank requirements:.............
Extract from account no.:.............
By:.......................................-record collecting into the ... ... ... ... ... ... ... ... account type.................
 

Item Name item currency the amount due Plus record KBNN total tax, fines to be paid is (by number).......................................
Bằng chữ:.....................................
 

The head of the tax authority (name, stamp) heads KB (name, stamp) heads to NH (name, stamp) FOREIGN TRADE BANK PAPER REPORT on ... ... ... ... ... .... Contact: ....


 
 
 


Người nộp



 



Tài khoản



Số tiền



Địa chỉ



 



 



 



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Nợ................................................

Có:................................................



Lý do



 



 



 



 



 



 



 



 



 



 



 


 
 
 


Người nộp



Thủ quỹ



Lập phiếu



Kiểm soát



TL Giám đốc


 
 

NGÂN HÀNG
NGOẠI THƯƠNG



GIẤY BÁO NỢ SỐ:.........

On ... ... ... ... ... ....


 
 

Interpretation of the account the amount of debt: Yes: control unit Established REPUBLIC Director TL votes SOCIALIST VIETNAM independence-freedom-happiness the EXCHANGE ORDER number:.............
Về việc: ..........................................
Căn cứ vào: ....................................
The Ministry of finance asked KBNN Bureau procedures with NHNTTW Extract the deposit account:.................................................................. in the Central NHNT Of money: (by number)..........................
(in the letter).......................... To switch to the unit:...................
Account number:...................................
Lý do:.............................................
.......................................................
.......................................................
.......................................................
.......................................................
.......................................................
 

Salon design Chief Hanoi, June ... month ... year ....

TL Minister of Finance Director TCĐN and manage NT of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness in ORDER to BUY FOREIGN CURRENCY on the:..........................................
Căn cứ: ....................................
The Ministry of finance asked KBNN Bureau procedures with NHNTTW extract the deposit accounts in Vietnam in NHNT: amount (in numbers):..........................
(in words):.........................., to pay for the unit: account number:....................................
Lý do:.............................................
.......................................................
.......................................................
.......................................................
.......................................................
.......................................................
 

Hanoi, October ... month ... year ....

TL Minister of Finance Director TCĐN and manage NT of the SOCIALIST REPUBLIC of VIETNAM

Independence-freedom-happiness SELLING FOREIGN CURRENCY on the:..........................................
Căn cứ vào: ....................................
The Ministry of finance asked KBNN Bureau procedures with NHNT, quoted foreign currency deposit accounts of the Department in NHNTTW KBNN.
Amount: (by number)..........................
(in the letter).........................., to pay for the unit: account number:....................................
Lý do:.............................................
.......................................................
.......................................................
.......................................................
.......................................................
.......................................................

Salon design Chief Hanoi, June ... month ... year ....

TL Minister of Finance Director TCĐN and manage NT of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness No.: EXCHANGE COMMAND.........
Về việc: ..........................................
Căn cứ vào: ....................................
The Finance Ministry requested the Bank of foreign trade of............
Quoting foreign currency deposit account of...........
TK sign ... ... ... ... ... in the Bank for foreign trade of TW..........
Amount: (by number)..........................
(in the letter).......................... Has transferred to the State Treasury Department.........
Tài khoản số:...................................tại NHNT Trung Ương
Lý do:.............................................
.......................................................
.......................................................
.......................................................
.......................................................
 

Hanoi, October ... month ... year ....

TL Minister of Finance Director TCĐN and NT management model: S-40 KB ... ... STATE TREASURY................................ AS FOREIGN CURRENCY DEPOSIT account:..........
Months...........
Mã số:

TT



Chứng từ



Diễn giải



TK đối ứng



Số ngoại tệ



Ghi chú



 



Số



Ngày



 



 



Thu



Chi



Tồn



 



1



2



3



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Số dư đầu kỳ



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



Tổng số:



 



 



 



 



 



 



 



 



- Theo thông báo số ngày



 



...



...



 



 



 



 



 



- Quy ra tiền Việt Nam



 



 



 



 



 


MẪU: S-41KB
..... AS TREASURY DEPOSITS in VIETNAM at the FOREIGN TRADE BANK account:..........
Code:,...........

TT



Chứng từ



Diễn giải



TK đối ứng



Số tiền



Ghi chú



 



Số



Ngày



 



 



Thu



Chi



Tồn



 



1



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dư đầu kỳ



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



Tổng cộng:



 



 



 



 



 



 



 



 



Dư cuối kỳ:



 



 



 



 



 


 

Người lập sổ



Kế toán trưởng



Ngày.... tháng.... năm....

Heads of unit (name, stamp) TEMPLATE: S-42KB........ The STATE TREASURY AS the EXCHANGE FUND FOCUS......... Account:...........
Months.........
Mã số:

 



Chứng từ



Diễn giải



Thu



Chi



Ghi Chú



TT



Số



Ngày



 



Mục...



Item ...



Item ...



Item ...



Item..



Item..



Item..



Item..



 



1



2



3



4



5



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8...



16



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19..



20



 



 



 



Dư đầu kỳ



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



Tổng cộng:



 



 



 



 



 



 



 



 



 



 



 



 



Tỷ giá (ngày... tháng... năm)



 



 



 



 



 



 



 



 



 



 



 



 



Announcement No. ... on ...



 



 



 



 



 



 



 



 



 



 



 



 



Quy ra tiền Việt Nam



 



 



 



 



 



 



 



 



 


 

Người lập biểu



Kế toán trưởng



Ngày.... tháng.... năm....

Heads of unit (name, stamp) form B: 20-KB............ The STATE TREASURY REPORT CURRENCY, EXCHANGE....... Months...........
Code: 37 38 39 currencies. ...



A total of TT Raw content Rules out currency USD Attributed the currency Rules out Raw VN USD Attributed the VN........................



USD Foundation ... A VN Dong



 



 



 



 



 



 



 



 



 



I



Tồn đầu kỳ



 



 



 



 



 



 



 



 



 



..



 



 



 



 



 



 



 



 



 



 



..



 



 



 



 



 



 



 



 



 



 



II



Thu trong kỳ



 



 



 



 



 



 



 



 



 



1



Mục 1: thu thuế



 



 



 



 



 



 




 



 



 



2



Mục 2: thu XNK



 



 



 



 



 



 



 



 



 



.



-



 



 



 



 



 



 



 



 



 



.



-



 



 



 



 



 



 



 



 



 



.



-



 



 



 



 



 



 



 



 



 



III



Chi trong kỳ



 



 



 



 



 



 



 



 



 



 



Mục 1: Chi thanh toán PMD



 



 



 



 



 



 



 



 



 



 



Mục 2: Nhập khẩu và trả cước vận tải vật tư HH



 



 



 



 



 



 



 



 



 



IV



Tồn cuối kỳ



 



 



 



 



 



 



 



 



 



B



Quỹ:.......



 



 



 



 



 



 



 



 



 



 



.........



 



 



 



 



 



 



 



 



 



The scheduling chief accountant day............

Heads of unit (name, stamp) the S-44-KB......... The STATE TREASURY AS a TEMPORARY CURRENCY EXCHANGE-CUSTODY accounts.. ...
Months...........
Mã số:

 



Chứng từ



Diễn giải



Thu



Chi



Tồn



TT



Số



Ngày



 



 



 



 



1



2



3



4



5



6



7



 



 



 



Dư đầu kỳ



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



Tổng cộng



 



 



 



 



 



 



Tỷ giá (ngày...tháng...năm...)



 



 



 



 



 



 



According to the announcement of The establishment of Vietnam money Rules book Chief day...........

Heads of unit (name, stamp) form B-21-KB ... ... The BUREAU of TREASURY BALANCE SHEET accounts........ Months...........
Code: TT account name account number first States balance arising in the last period balance Debt Debt Debt Has



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 


 

The lậpbiểu chief accountant day...........

Heads of unit (name, stamp) form B-22 KB......... The BUREAU of TREASURY ACCOUNTING BALANCE SHEET......... (Unit:.....)
Code: Which Number early in the last period Of the last few years the capital States 1-cash in foreign currency (508) 1. The Exchange Fund of the State (981) 2-deposits in foreign currencies (512) + original Money (981-01) + interest (981-02) 3-deposit by cash (514) 2-local-currency Fund (982) 4-capital in payment + original Money (982-01) + interest (982-02)-payment of foreign currency purchase (660) 3-foreign currency reserve Fund (954)-Are budget revenues (661) + original Money (954-01)



 



 



- ứng vốn của NHNT (660)



 



 



+ Tiền lãi (954-02)



 



 



5- Vốn chờ xử lý (67)



 



 



4- Ngoại tệ tạm thu, tạm giữ (923)



 



 



 



 



 



+ Tiền gốc (923-01)



 



 



 



 



 



+ Tiền lãi (923-02)



 



 



 



 



 



5- Nguồn vốn trong thanh toán



 



 



 



 



 



- Thanh toán bán ngoại tệ (660)



 



 



 



 



 



- Phải trả Ngân hàng (662)



 



 



 



 



 



- Phải trả tiền ứng vốn mua NT của Ngâ n hàng (662)



 



 



 



 



 



6- Vay Ngân hàng (903)



 



 



Cộng



 



 



Cộng



 



 


 
 

Người lập biểu



Kế toán trưởng



Ngày.... tháng.... năm 19...

Heads of unit (name, stamp)