{"id":5857,"date":"2025-10-10T02:28:38","date_gmt":"2025-10-10T09:28:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5857"},"modified":"2026-01-13T07:52:51","modified_gmt":"2026-01-13T14:52:51","slug":"chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/","title":{"rendered":"Accounting documents according to Circular 200\/2014\/TT-BTC: Procedures, notes and detailed implementation instructions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Accounting documents under Circular 200\/2014\/TT-BTC are a crucial legal basis regulating the preparation, signing, approval, and storage of documents in all businesses. Strict adherence to these regulations not only ensures the transparency and legality of accounting data but also minimizes risks during inspections and audits. This article will help you understand the entire system of accounting documents according to Circular 200\/2014\/TT-BTC, along with practical guidance and trends in digital transformation in document management in 2026, enabling businesses to operate efficiently and in accordance with the law.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_la_gi\" >What are accounting documents according to Circular 200\/2014\/TT-BTC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Vai_tro_cua_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\" >The role of accounting documents according to Circular 200\/2014\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Can_cu_phap_ly_Thong_tu_2002014TT-BTC_quy_dinh_ve_chung_tu_ke_toan\" >Legal basis Circular 200\/2014\/TT-BTC regulating accounting documents<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Doi_tuong_ap_dung\" >Applicable objects\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Diem_khac_biet_giua_Thong_tu_200_va_Thong_tu_133_ve_chung_tu_ke_toan\" >The difference between Circular 200 and Circular 133 on accounting documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Mau_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\" >Accounting voucher templates according to Circular 200\/2014\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_lao_dong_va_tien_luong\" >Accounting documents according to Circular 200\/2014\/TT-BTC on labor and wages<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_hang_ton_kho\" >Accounting documents according to Circular 200\/2014\/TT-BTC on inventories<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_ban_hang\" >Accounting documents according to Circular 200\/2014\/TT-BTC on sales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_tien_te\" >Accounting documents according to Circular 200\/2014\/TT-BTC on currency<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_tai_san_co_dinh\" >Accounting documents according to Circular 200\/2014\/TT-BTC on fixed assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Noi_dung_chu_yeu_cua_chung_tu_ke_toan\" >Main content of accounting documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Quy_trinh_xu_ly_va_luu_tru_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\" >Procedures for processing and storing accounting documents according to Circular 200\/2014\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/chung-tu-ke-toan-theo-thong-tu-200-2014-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_la_gi\"><\/span><b>What are accounting documents according to Circular 200\/2014\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounting vouchers according to Circular 200\/2014\/TT-BTC are paper or electronic documents created or received by enterprises, used to record, control and reflect economic transactions arising in the enterprise, to ensure accounting data is accurate, complete, legal and transparent.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\"><\/span><b>The role of accounting documents according to Circular 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accounting documents according to Circular 200\/2014\/TT-BTC play an important role with specific purposes such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Performing initial accounting: Preparing accounting documents is an important initial step in the entire accounting process, playing a fundamental role in establishing an effective internal control system. Without accounting documents, the enterprise will not have a basis to record the arising economic transactions, leading to the inability to perform initial accounting as well as operate the accounting system fully and legally.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basis for recording information in the enterprise accounting books: Accounting documents according to Circular 200\/2014\/TT-BTC play an important role as a legal basis to record and accurately reflect economic transactions arising in the enterprise. Each document provides full information on the amount, subject, time and content of the transaction, helping accountants correctly identify the nature of the transaction, accurately classify revenues and expenditures, debts and assets. Thanks to that, the accounting system is recorded transparently, ensuring the legality and reliability of financial data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recording economic transactions: The preparation of accounting documents aims to fully record economic and financial transactions that have arisen and been completed, thereby ensuring the legality, validity and transparency of all transactions in the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Responsibility and compliance with the law: The preparation of accounting documents not only helps to fully record the economic transactions that arise but also clearly defines the legal responsibilities of individuals and departments involved in each transaction. Through this, the enterprise ensures proper implementation of accounting procedures, compliance with current legal principles and regulations, and at the same time enhances the transparency and reliability of financial information.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To better understand the regulatory basis and scope of application of accounting documents, enterprises need to master the legal regulations specifically guided in Circular 200\/2014\/TT-BTC issued by the Ministry of Finance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_Thong_tu_2002014TT-BTC_quy_dinh_ve_chung_tu_ke_toan\"><\/span><b>Legal basis Circular 200\/2014\/TT-BTC regulating accounting documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">On December 22, 2014, the Minister of Finance signed Circular No. 200\/2014\/TT-BTC and officially took effect from January 1, 2015. Circular 200\/2014\/TT-BTC sets out unified regulations on the preparation, recording, circulation, storage and management of accounting documents. With the aim of ensuring the accuracy, transparency and completeness of financial information in the business model.<\/span><\/p>\n<figure id=\"attachment_6554\" aria-describedby=\"caption-attachment-6554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6554\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Can-cu-phap-ly-Thong-tu-200_2014_TT-BTC-quy-dinh-ve-chung-tu-ke-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6554\" class=\"wp-caption-text\">Legal basis Circular 200\/2014\/TT-BTC regulating accounting documents<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">All provisions contrary to this Circular are hereby annulled. This Circular replaces the Enterprise Accounting Regime issued under Decision No. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-15-2006-QD-BTC-Che-do-Ke-toan-doanh-nghiep-10642.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">15\/2006\/QD-BTC<\/span><\/a><span style=\"font-weight: 400;\"> dated March 20, 2006 of the Minister of Finance and Circular No. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-244-2009-TT-BTC-huong-dan-sua-doi-che-do-ke-toan-doanh-nghiep-100144.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">244\/2009\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> dated December 31, 2009 of the Ministry of Finance. The contents of the Circulars guiding Vietnamese Accounting Standards that do not contradict this Circular are still effective.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>Applicable objects\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Article 1 of Circular 200\/2014\/TT-BTC, the applicable subjects are as follows:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cCircular 200\/2014\/TT-BTC provides accounting guidance applicable to enterprises in all fields and economic sectors. Small and medium-sized enterprises that are implementing accounting according to the Accounting Regime applicable to small and medium-sized enterprises may apply the provisions of this Circular to accounting in accordance with their business characteristics and management requirements.\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Although both regulate the accounting regime for enterprises, Circular 200 and Circular 133 have different scopes of application and levels of detail. Below are the prominent differences that enterprises need to understand to ensure compliance with the corresponding legal documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_khac_biet_giua_Thong_tu_200_va_Thong_tu_133_ve_chung_tu_ke_toan\"><\/span><b>The difference between Circular 200 and Circular 133 on accounting documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compared to Circular 133, accounting documents under Circular 200\/2014\/TT-BTC have a wider scope of application and more detailed requirements, suitable for large-scale enterprises. Circular 200 stipulates a complete system of documents, strict control procedures and specific instructions on electronic documents, while Circular 133 is built more simply to meet the needs of small and medium-sized enterprises.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Overview comparison of Circular 200 and Circular 133<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 17.9798%; text-align: center;\"><b>Information<\/b><\/td>\n<td style=\"width: 32.4242%; text-align: center;\"><b>Circular 200<\/b><\/td>\n<td style=\"width: 48.6869%; text-align: center;\"><b>Circular 133<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9798%;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"width: 32.4242%;\"><span style=\"font-weight: 400;\">All businesses<\/span><\/td>\n<td style=\"width: 48.6869%;\"><span style=\"font-weight: 400;\">Applicable to small and medium enterprises (SME) only.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you want to apply Circular 200, you must notify the Tax authority.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9798%;\"><span style=\"font-weight: 400;\">Accounts and recording system<\/span><\/td>\n<td style=\"width: 32.4242%;\"><span style=\"font-weight: 400;\">Detailed instructions on accounting for economic transactions<\/span><\/td>\n<td style=\"width: 48.6869%;\"><span style=\"font-weight: 400;\">There are no accounting entries to guide the business so it must apply accounting principles to record.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9798%;\" rowspan=\"2\"><span style=\"font-weight: 400;\">Financial reports<\/span><\/td>\n<td style=\"width: 81.1111%;\" colspan=\"2\"><span style=\"font-weight: 400;\">Balance sheet (BCTC)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Business performance report<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Financial statement notes\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.4242%;\"><span style=\"font-weight: 400;\">Cash flow statement (B03-DN)<\/span><\/td>\n<td style=\"width: 48.6869%;\"><span style=\"font-weight: 400;\">Balance sheet (form F01-DNN)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the table above, it can be seen that accounting documents according to Circular 200\/2014\/TT-BTC are built with a detailed guidance system, suitable for large-scale enterprises or those operating in fields with complex economic operations. This Circular requires enterprises to strictly comply with the process of preparing, circulating and storing documents, ensuring transparency and full comparison of accounting data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In contrast, Circular 133 is designed to be more flexible for small and medium enterprises (SMEs), allowing them to proactively apply accounting principles to record transactions without having to follow each instruction entry. However, this simplicity also makes controlling documents and financial reports less systematic than Circular 200.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depending on the scale, specific operations and financial management needs, enterprises can choose the appropriate Circular, or register to apply Circular 200 if they need to standardize and improve the quality of accounting reports according to current regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\"><\/span><b>Accounting voucher templates according to Circular 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounting documents according to Circular 200\/2014\/TT-BTC are divided into many different types, depending on the purpose of use and origin. Understanding each type of document helps accountants create, control and store accounting records in accordance with regulations, while limiting errors in the process of accounting and tax settlement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_lao_dong_va_tien_luong\"><\/span><b>Accounting documents according to Circular 200\/2014\/TT-BTC on labor and wages<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6555\" aria-describedby=\"caption-attachment-6555\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6555\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong.jpg\" alt=\"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-ve-lao-dong-va-tien-luong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6555\" class=\"wp-caption-text\">Accounting documents according to Circular 200\/2014\/TT-BTC on labor and wages<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In payroll accounting, the use of accounting documents according to Circular 200\/2014\/TT-BTC helps businesses accurately record payments, deductions and obligations related to employees. Below is the system of accounting documents on salaries commonly applied in businesses according to regulations.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Accounting documents details according to Circular 200\/2014\/TT-BTC on labor and wages.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Labor and salary certificates<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Timesheet<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01a-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Overtime timesheet<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01b-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Salary payment table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bonus Payout Table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Travel documents<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Product or work completion confirmation slip<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Overtime payment table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">06-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Outsourcing payment table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Contract of assignment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">08-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Minutes of liquidation (acceptance) of the contract<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">09-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">List of salary deductions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10-L\u0110TL<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Salary and social insurance allocation table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11-L\u0110TL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the table above, it can be seen that accounting documents according to Circular 200\/2014\/TT-BTC in the field of labor - wages are regulated very specifically and strictly, including the entire process from recording working time, calculating salary, bonus, allowance to social insurance deductions. The preparation and storage of these documents not only helps businesses manage transparent human resource costs but also serves as an important legal basis when settling taxes, auditing or inspecting labor.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_hang_ton_kho\"><\/span><b>Accounting documents according to Circular 200\/2014\/TT-BTC on inventories<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Inventory documents play an important role in recording, controlling and accurately reflecting the value of materials and goods of the enterprise. According to Circular 200\/2014\/TT-BTC, each transaction related to import - export and inventory of goods must have accompanying documents to ensure legality and transparency. Below are common types of inventory documents that enterprises need to understand:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Details of accounting documents according to Circular 200\/2014\/TT-BTC on inventories.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Inventory\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Warehouse receipt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Warehouse delivery note<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Minutes of inspection of materials, tools, products and goods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">End of period remaining materials report<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Inventory record of materials, tools, products and goods\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purchase order<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">06-VT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Material allocation table<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07-VT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Accounting documents according to Circular 200\/2014\/TT-BTC on inventories are regulated very specifically, including full forms from warehouse receipts, warehouse delivery notes, inventory records to raw material allocation tables. Each type of document has its own code number (from 01-VT to 07-VT) to ensure uniform identification, management and storage in the entire enterprise accounting system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using the correct voucher form not only helps accountants accurately record changes in goods but also limits risks when checking, settling or inspecting taxes. At the same time, businesses need to fully store these vouchers within the prescribed time limit to ensure transparency and serve the work of comparing data in financial reports.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_ban_hang\"><\/span><b>Accounting documents according to Circular 200\/2014\/TT-BTC on sales<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In sales activities, accounting documents play a role in recording the entire process of generating revenue, debts and tax obligations of the enterprise. According to the provisions of Circular 200\/2014\/TT-BTC, accountants need to prepare and store the following types of documents to ensure the legality and transparency of transactions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment table for agents and consignees (01-BH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Counter card (02-BH)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After recording all transactions arising in sales activities, enterprises need to continue to strictly manage accounting documents related to currency. This is a group of documents reflecting revenue-expenditure transactions, payments and cash flow circulation, which plays an important role in ensuring the accuracy and transparency of financial reports.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_tien_te\"><\/span><b>Accounting documents according to Circular 200\/2014\/TT-BTC on currency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The group of accounting documents on currency includes forms used to record, control and reflect the receipt and payment of cash, bank deposits, foreign currency or monetary gold arising in the enterprise. Below is a list of specifically regulated forms of monetary documents, helping accountants easily apply them in recording and archiving work:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> List of accounting voucher samples according to Circular 200\/2014\/TT-BTC on currency.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Money<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Receipt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment voucher<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Advance payment request<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Advance payment receipt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment request form<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Receipt of payment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">06-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Currency gold inventory<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fund inventory table (VND)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">08a-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Inventory of funds (foreign currency, monetary gold)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">08b-TT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment statement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">09-TT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Establishing and using accounting documents correctly according to Circular 200\/2014\/TT-BTC in the currency group helps businesses strictly control revenues, expenditures, advances and payments. Each form has its own function, supporting accountants to honestly reflect the financial situation, ensuring legality and transparency when reporting. At the same time, this is also an important basis for reconciling cash books, cash inventories and serving the work of auditing and tax inspection accurately and transparently.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC_ve_tai_san_co_dinh\"><\/span><b>Accounting documents according to Circular 200\/2014\/TT-BTC on fixed assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For fixed assets (FA), the accounting voucher system according to Circular 200\/2014\/TT-BTC is clearly regulated to ensure accurate and transparent recording, tracking and management of assets. Below is a list of voucher forms for fixed assets.<\/span><\/p>\n<table style=\"height: 168px; width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> List of accounting documents according to Circular 200\/2014\/TT-BTC for fixed assets.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\"><b>Fixed assets (TSC\u0110)<\/b><\/td>\n<td style=\"height: 24px; text-align: center;\"><b>Number<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Minutes of fixed asset handover<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">01-Fixed assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Minutes of liquidation of fixed assets<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">02-Fixed Assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Minutes of handover of completed major repair fixed assets<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">03-Fixed Assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Minutes of revaluation of fixed assets<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">04-Fixed Assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Fixed Asset Inventory Record<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">05-Fixed Assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span style=\"font-weight: 400;\">Fixed Asset Depreciation Calculation and Allocation Table<\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span style=\"font-weight: 400;\">06-Fixed Assets<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">It can be seen that accounting documents according to Circular 200\/2014\/TT-BTC for fixed assets not only help businesses manage the entire life cycle of assets, from purchasing, using to liquidation. Documents for fixed assets ensure the recording of value, depreciation and transfer of assets are transparent and in accordance with regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_chu_yeu_cua_chung_tu_ke_toan\"><\/span><b>Main content of accounting documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accounting documents must ensure the following main contents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and number of accounting document;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date, month, year of accounting document creation;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and address of the agency, organization, unit or individual preparing the accounting documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and address of the agency, organization, unit or individual receiving the accounting document;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Content of economic and financial transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity, unit price and amount of economic and financial transactions are written in numbers; total amount of accounting documents used to collect and pay money are written in numbers and words;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Signature, full name of the person making, approving and those related to the accounting document.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After understanding the main content of accounting documents, businesses need to clearly understand the process of preparing, checking, approving and storing accounting documents according to Circular 200\/2014\/TT-BTC to ensure compliance with legal regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_va_luu_tru_chung_tu_ke_toan_theo_Thong_tu_2002014TT-BTC\"><\/span><b>Procedures for processing and storing accounting documents according to Circular 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that accounting and document management are unified and transparent, businesses need to comply with the law. <\/span><b>Accounting document processing procedure according to Circular 200\/2014\/TT-BTC<\/b><span style=\"font-weight: 400;\">This process is clearly defined, including steps from preparation, checking, circulation to storage and destruction, helping accountants comply with legal regulations and limit risks in the process of recording transactions. Specifically as follows:<\/span><\/p>\n<figure id=\"attachment_6556\" aria-describedby=\"caption-attachment-6556\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6556\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-xu-ly-va-luu-tru-chung-tu-ke-toan-theo-Thong-tu-200_2014_TT-BTC-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6556\" class=\"wp-caption-text\">Procedures for processing and storing accounting documents according to Circular 200\/2014\/TT-BTC<\/figcaption><\/figure>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Accounting document processing procedure according to Circular 200\/2014\/TT-BTC\u00a0<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Step<\/b><\/td>\n<td style=\"text-align: center;\"><b>Implementation content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Goals and Meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepare, receive and process accounting documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Receive accounting documents arising during the period, compare with actual transactions, confirm information with relevant parties.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure that documents are complete, accurate, and correctly reflect the economic transactions that arise.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Translate accounting documents into Vietnamese<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Translate documents prepared in foreign languages into Vietnamese when used for accounting and financial reporting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The enterprise is responsible for the accuracy of the translation, the translation must be accompanied by the original.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Check the validity and legality of accounting documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Check the form, content, data and authenticity of documents before recording.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Only record when the documents are legal and valid.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting circulation and recording<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transfer documents to relevant departments for comparison, confirmation, signature and collection to the accounting department for recording and storage.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure transparency, avoid loss and error, with signature confirmation from relevant parties<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Preservation, storage and destruction of accounting documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Store documents in chronological order, clearly classified; destroy when the storage period expires according to regulations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure safety, completeness, easy to look up; destruction must have a decision of the legal representative.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Proper compliance with the accounting document processing procedures according to Circular 200\/2014\/TT-BTC not only helps businesses ensure legality, validity and transparency in all accounting operations, but is also an important basis for effective internal control and risk reduction during tax audits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A system of documents that are established, checked and stored in accordance with regulations will contribute to improving the reliability of financial reports, supporting businesses in managing costs and making more accurate decisions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It can be seen that compliance with accounting documents according to Circular 200\/2014\/TT-BTC is not only a mandatory requirement of the law, but also a foundation to help businesses manage their finances more effectively, transparently and professionally. Each step in the process from preparation, checking, circulation to storage plays an important role in ensuring the accuracy and reliability of the accounting system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of increasingly strict accounting and tax regulations, businesses need to proactively review, standardize and optimize document processes to limit risks during inspections.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\"> With a team of experts with more than 30 years of experience in the fields of accounting, tax and auditing, we are ready to accompany businesses in consulting, standardizing and implementing accounting document systems in accordance with Circular 200\/2014\/TT-BTC, helping businesses operate effectively and comply with the law to the maximum.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information<\/b><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><b> MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Accounting documents under Circular 200\/2014\/TT-BTC are an important legal basis regulating the preparation, signing, approval, and storage of documents in all businesses. Strict adherence to these regulations not only ensures the transparency and legality of accounting data but also limits [...]<\/p>","protected":false},"author":3,"featured_media":6553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,13],"tags":[],"class_list":["post-5857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-doanh-nghiep","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5857"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5857\/revisions"}],"predecessor-version":[{"id":7211,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5857\/revisions\/7211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6553"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}