Mẫu biên bản đối chiếu công nợ, đối trừ công nợ mới nhất 2022

Sample debt reconciliation minutes? The latest form of debit note? What is the effect of signing debt reconciliation minutes in settling commercial disputes?

When running a business, the biggest concern is revenue and profit. Revenue is the amount received after conducting the purchase and sale of goods or business services, profit is the amount minus the initial costs included in the production and investment process. The main task of the accountant is to spend and collect money for the company. However, one problem that every company faces is debt.

What is debt? Debts that are due to be paid but not yet paid. Debts are divided into two categories: payables and receivables from customers. Accounts payable is the tracking of purchase and sale invoices from suppliers but the company has not yet paid. Receivables are the fact that the company has completed the purchase and sale contract, wrote the sales invoice, and declared the tax, but the customer has not yet made the payment when it is overdue.

1. Sample of record of debt reconciliation:

Download: Debt reconciliation minutes

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

…, day month Year…

MINUTES OF CORRECTION OF POSSIBILITIES

Based on the receipt of goods delivery;

Agreement of the parties.

Today, day…month…year…at…we include the following parties:

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Party A (Buyer): Company…

Business registration license number:…

Tax code:…

Address:…

Contact phone number:… Fax:…

Legal representative:…

Position:…

Party B (Seller): Company…

see more: The latest form of debt notice, debt collection letter, debt reminder in 2022

Address:…

Contact phone number:… Fax:…

Legal representative:…

Position:…

Together, compare debts from date…month…year…to date…month…year… specifically as follows:

1. Debt reconciliation

Numerical order Explain Amount of money

2. Detailed liabilities

see more: Sample minutes of debt confirmation, latest debt handover in 2022

3. Conclusion

The minutes are made in two copies, each party keeps one copy, with equal legal validity. The minutes are the basis for making payments between the parties later.

PARTY A THE PARTY

(Signature, full name) (Signature, full name)

2. Sample minutes of debt deduction:

Download: Minutes of Debt Settlement

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

see more: Sample letter of debt confirmation, debt receipt and debt repayment commitment 2022

…, day month Year…

MINUTES OF DECLARATION OF DEBTS

Based on the contract of sale of goods No.…

Agreement of the parties.

Today, day…month…year…at…we include the following parties:

Party A (Buyer): Company…

Business registration license number:…

Tax code:…

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Address:…

Contact phone number:… Fax:…

Legal representative:…

Position:…

Party B (Seller): Company…

Address:…

Contact phone number:… Fax:…

Legal representative:…

see more: What is debt reconciliation? New regulations on debt reconciliation?

Position:…

Together, compare debts from date…month…year…to date…month…year… specifically as follows:

1. Debt reconciliation

Numerical order

Explain

Amount of money

2. Increased liabilities

Contract Receipt Invoice date Items Amount Amount to be paid The amount paid

3. Debts incurred decrease

…..

4. Conclusion

….

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The minutes are made in two copies, each party keeps one copy, with equal legal validity. The minutes are the basis for making payments between the parties later.

PARTY A THE PARTY

(Signature, full name) (Signature, full name)

– Note when comparing and subtracting debts

* Note when comparing debts:

Debt reconciliation takes place when one party has fulfilled its contractual obligations but the other party has not yet made payment.

– It is necessary to accurately record books, invoices, receipts and documents related to the contract to avoid loss of wages;

– Conduct a general debt reconciliation on the amount to be spent during the contract performance: opening balance, increase in disbursement balance, decrease in disbursement balance in the period and ending balance;

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– Carry out detailed explanation of debts on contract numbers, invoices, arising debts, paid and unpaid amounts.

When conducting a detailed explanation, it is necessary to attach attached documents to prove and verify the debt

– When concluding, it is necessary to confirm that both parties sign the minutes.

* Note when deducting debt

Debt clearing is when both parties spend money to perform the contract but have not yet made the final settlement to determine how to offset the other party, ensuring the benefits of revenue for both parties;

– Interpreting liabilities in the opening balance, the arising balance increasing, the arising balance decreasing and the ending balance;

– Increased liabilities accompanied by invoices or delivery records to prove that the other party has made expenditures to ensure the contract performance;

– Decreased arising debt is the discounted payment amount on the total payment amount;

see more: The latest form of debt clearing and settlement minutes 2022

– Conclusion on the amount to be paid, both parties confirm and sign the minutes;

– Note that when deducting debts, only the same customers can be cleared.

3. How will debts with the seller’s inability to repay the debt be handled?

Question summary:

May I ask? My company is owed money to the seller in the amount of 500 million dong. Currently, the company is being sued by the seller in an economic court. I know for sure that my company will lose the lawsuit because this money is owed and is now unable to pay the debt. So what will happen to me when I’m on trial? Thanks to legal advice to answer the question?

Advisory lawyer:

In case the borrower still wants to fulfill his debt repayment obligation but due to objective or subjective circumstances he cannot repay the debt, it is just an ordinary civil relationship. debt service of your Company as well as the amount of interest required by the creditor.

In this case, when your company no longer has assets to pay the debt, the debt payment obligation will be suspended and interest will be charged, when your company generates assets, the creditor can request the judgment enforcement party civil enforcement of property to enforce payment of debt and interest

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If your company fails to fulfill its debt repayment obligations, there is an act of evasion of the debt payment obligation, which is manifested by specific acts such as fleeing for the purpose of appropriating assets, dispersing assets for illegal purposes. measures that lead to inability to pay debts… can be prosecuted property fraud.

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4. Determining the customer’s debt when making a debit:

Question summary:

My company has incurred receivables since 2009. After the payment period stated in the contract, the customer has not paid the debt and cannot be contacted. Therefore, there is no annual reconciliation record to confirm the debt balance. No provision for bad debts is made. Now due to a lack of capital, the enterprise has to pay for it. The accountant writes a receipt to subtract from the debt of that debtor to make the books beautiful. Debit to Account 111- Credit to Account 131. I would like to ask: Is it illegal to do so?

Advisory lawyer:

In Clause 1, Article 18 of Circular 200/2014/TT-BTC providing guidance on business accounting on account 131 – Receivables from customers, the accounting principles are stated as follows:

+ Receivables from customers need to be accounted for in detail for each object, each item of receivable, detailed collection period (over 12 months or no more than 12 months from the reporting time) and recording copy for each payment. Receivables are customers who have economic relations with the enterprise in purchasing products, goods, or providing services, including fixed assets, investment real estate, and financial investments.

+ In the detailed accounting of this account, the accountant must classify debts, types of debts that can be paid on time, bad debts or unrecoverable debts, in order to have a basis for determining the amount of deductions. make provision for doubtful debts or take measures to deal with uncollectible debts.

In Article 9 of Decree 105/2013/ND-CP stipulating the sanctioning of administrative violations in the field of accounting and independent auditing, the Penalties for violations of regulations on accounting accounts are as follows:

“first. A fine of between VND 5,000,000 and 10,000,000 shall be imposed for one of the following acts:

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a) The accounting does not comply with the prescribed contents of the accounting account;

b) Modifying the accounting contents and methods of an accounting account issued by the Ministry of Finance or opening an additional accounting account in the selected system of level I accounting accounts without the approval of the Ministry of Finance.” .

So, Based on the above provisions of Circular 200/2014/TT-BTC, your approach is a violation of accounting principles. Violations of this will be fined from 5,000,000 VND to 10,000,000 VND.

5. Is it possible to pay debts for other businesses in cash?

Question summary:

Hi Attorney,

I have a question that I would like a lawyer to answer for me. Your company owes Company A some money. Currently, Company A’s account is blocked due to tax debt (cannot be withdrawn). Is it possible for my company to pay its debt in cash to Company A?

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Thank you!

Advisory lawyer:

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Point a, Clause 1, Article 93 of the Law on Tax Administration, as amended in 2012, stipulates that account freezing is one of the measures to enforce tax administrative decisions:

Article 93. Coercive measures to enforce tax administrative decisions

1. Measures to enforce tax administrative decisions include:

a) Deduct money from the accounts of subjects subject to enforcement of tax administrative decisions at the State Treasury, commercial banks or other credit institutions; request to block the account;”

Article 440 of the 2015 Civil Code stipulates the obligation to pay for property purchase and sale contracts in civil:

“Article 440. Obligation to pay

1. The buyer is obliged to pay the money according to the time limit, location and amount specified in the contract.

2. Where the parties only agree on the time limit for the delivery of the property, the time limit for payment shall also be determined corresponding to the time limit for the delivery of the property. If the parties do not agree on the time limit for delivery of the property and the time limit for payment, the buyer must pay the money at the time of receiving the property.

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3. In case the buyer fails to properly perform the payment obligation, he/she must pay interest on the late payment amount as prescribed in Article 357 of this Code.”

The law does not provide for debt payment for tax debtors. However, in case the debt is under VND 20 million, your company can pay the debt in cash to Company A and must ensure the agreed form, amount and time limit.

In case the debt payment amount is VND 20 million or more, your company must pay Company A via bank to receive input VAT deduction, based on Clauses 1 and 2, Article 15 of Circular 219/ 2013/TT-BTC:

“Article 15. Conditions value added tax deduction input

1. Having a lawful value-added invoice of purchased goods or services or a receipt for payment of value-added tax at the stage of importation or a receipt for payment of VAT on behalf of the foreign party under the guidance of the Ministry of Finance. applicable to foreign organizations without Vietnamese legal status and foreign individuals doing business or earning income in Vietnam.

2. There is a non-cash payment voucher for purchased goods and services (including imported goods) of twenty million dong or more, except for the case of the total value of purchased goods and services. each time according to the invoice is less than twenty million dong according to the VAT-inclusive price.

Non-cash payment vouchers include bank payment vouchers and other non-cash payment documents as guided in Clauses 3 and 4 of this Article.”

Chuyên mục: Biễu mẫu

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