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Guiding the accounting applicable to entrusted import/export business activities

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THE MINISTRY OF FINANCE
 
No: 108/2001/TT-BTC
 
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----- o0o -----
Ha Noi , Day 31 month 12 year 2001

CIRCULAR No

CIRCULAR No. 108/2001/TT-BTC of December 31, 2001 guiding the accounting applicable to entrusted import/export business activities

Subject to the application of this Circular are production and/or business establishments of all economic sectors, which are engaged in entrusted import and/or export.

The Circular guides in detail the accounting applicable to import-entrusting units and units entrusted the import; and those applicable to export-entrusting units and units entrusted the export.

This Circular takes effect as from January 1, 2002.-


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