THERE IS NO LIMIT TO THE NUMBER OF PAGES IN A VOUCHER MADE ON PUBLIC SERVICE
On March 31, 2020, the Ministry of Finance issues the Circular No. 19/2020/TT-BTC on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting
regime and the State Treasury operations.
Particularly, the Ministry of Finance stipulates additional requirements for the formulation of accounting voucher: There is no limit to the number of pages in a voucher which is made on public service.
In addition, the time of closing the annual State budget revenue and expenditure settlement reports is divided into 03 stages instead of 02 stages as before. To be specific:
First stage - Closing time-out data for adjusting the settlement: The data is taken until the end of March 31 the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made.
Second stage - Closing source data: The data is taken until the end of March 31 of the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made.
Third stage - Closing the final settlement data: The data shall be finalized on November 30 of the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made. After November 30, if the settlement data of the previous year is adjusted in accordance with the competent agency's decision, there must be a demonstration.
This Circular takes effect on May 15, 2020.
