Payment slip is a cash accounting voucher made by an accountant when an enterprise has a cash payment transaction. The payment slip sample introduced below includes 02 forms issued according to the latest 02 Circulars: Sample payment slip form No. 02-TT according to Circular 133/2016/TT-BTC, Sample payment slip form No. 02-TT according to Circular No. 02-TT. investment 200/2014/TT-BTC.
1. Latest payment slip form in 2023:
Download cash voucher
Form 1: Payment slip issued together with Circular 133/2016/TT-BTC
Unit:………… Form No. 02 – TT
Address:………. (Issued according to Circular No. 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance)
PAYMENT
Day month Year…..
Book number: ….. Number: …. Credit debit:……….
Full name of payee: ….
Address:…..
The reason why: ……
Amount in words):….
Attached: ………… Original documents:
Day month Year….
Manager
(Signature, full name, stamp)
Chief Accountant Treasurer Voting person
(Signature, full name) (Signature, full name) (Signature, full name)
Received the full amount (in words): ……
+ Foreign exchange rate:…
+ Amount to be converted: …..
(Outbound contact must be stamped)
Form 2: Payment slip issued together with Circular 200/2014/TT-BTC
Unit:…… Form No. 02-TT
Address:……. (Issued according to Circular No. 200/2014/TT-BTC dated 24/12/2014 of BTC)
PAYMENT
Day month Year……
Book number: ….. Number:………….
In debt:….
Have:….
Full name of recipient: ……
Address: …..
Reason for spending: ……
Amount in words): …..
Attached: ….. original documents.
Day month Year …
Director Chief Accountant Treasurer Voting person Recipients
(Signature, full name, stamp) (Signature, full name) (Signature, full name) (Signature, full name) (Signature, full name)
Received the full amount (in words): …..
+ Foreign exchange rate (gold, silver, precious stones): ……
+ Amount to be converted: ….
(Outbound contact must be stamped)
see more: Sign and write information on vouchers and payment slips
2. Pre-written payment slip form:
Download pre-written check
This is a pre-written payment slip template. The information on the check is for illustrative purposes only.
Unit: Duong Gia Law Firm, Form No. 02-TT
Address: ……………. (Promulgated according to Circular No. 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance)
PAYMENT
Day …. month ….. year 20….
Book number: ….. Number:…. Debt: No Yes: No
Full name of recipient: NGUYEN VAN DUONG
Address: 477 Nguyen Trai, Thanh Xuan Trung ward, Thanh Xuan district, Hanoi city
Reason for payment: Paying salary in January 2019
Amount: 20,000,000 VND (In words): Twenty million Vietnamese Dong
Attached: Salary slip with confirmation January 2019 Original documents: No
Day …. month …. years 20…
Manager
(Signature, full name, stamp)
Chief Accountant Treasurer Voting person
(Signature, full name) (Signature, full name) (Signature, full name)
Received the full amount (in words): Twenty million Vietnamese dong
+ Foreign exchange rate: ….
+ Amount to be converted:…
see more: Is the payment slip without the signature of the treasurer valid?
3. Download Excel payment slip form according to Circular 200 and Circular 133:
– Download the payment slip form Excel file according to Circular 133: Here!
– Download the payment slip form Excel file according to Circular 200: Here!
see more: Responsibility when signing incorrect payment slips, intentionally making wrong vouchers
4. Note when making cash payment slip:
When making a payment ballot, it is necessary to clearly state the number of votes and the date, month and year of making the vote.
Line “Full name of payee”: Specify full name of payee.
Line “Address”: Specify the address of the payee, the receiving department.
The line “Reason for payment”: Specify the content of money spent: Spending money to buy goods and products; pay taxes…
Line “Amount”: Enter the correct amount spent.
Line “In words”: Enter a literal explanation of the total amount spent.
Line “Attached”: Enter the number of original documents attached (specify with digital invoice for easy management and tracking).
The payment slip is made in 3 copies and must have all signatures (signed on each copy) of the voter, chief accountant, director and treasurer to be released.
The payee writes the amount received in words.
Contact 1 is stored at the polling place.
The two cashiers are used to record the cash book and send it to the accountant together with the corner voucher to enter the accounting book.
Contact 3 delivered to the recipient.
Attention:
– If it is a foreign currency payment, the exchange rate and unit price at the time of fund disbursement must be specified in order to calculate the total amount in units of the recorded currency.
– Payment slips sent out of the enterprise must be stamped.
– When making payment slips according to this form, it must be made into 02 copies, 01 copy is kept by the enterprise and 01 by the payee.
– You can use two- and three-column payment slips available at stationery stores.
5. Is the payment date different from the date of payment receipt?
Question summary:
The payment slip was issued on March 17, 2016 but it was not until April 28, 2016 that actual expenditure was made for employees (wage fund), documents for employees to sign and receive on March 17, 2016. So right or wrong and if wrong how is it handled? The Chief Accountant and the Director have done so many times from the Employee’s salary fund.?
Advisory lawyer:
Payment slips are made to record the actual amount of cash, foreign currency, etc., and serve as a basis for the cashier to release the fund, record the cash book, and record relevant expenses. Regarding cash accounting principles, in Clauses 1 and 3, Article 3 Circular 200/2014/TT-BTC regulations:
“Article 11. Principles of money accounting
1. Accountants must open accounting books to record daily continuously according to the order in which receipts, expenditures, export and import of money and foreign currencies are generated, and calculate the balance of funds and each account at the Bank at all times. points to facilitate inspection and comparison.
…
3. When collecting and paying, there must be receipts and payment slips and full signatures according to the regulations of the accounting voucher regime.”
Thus, a payment slip is made when an actual payment activity occurs and at the time of payment. Therefore, it is not legal for your company to make a payment slip with the signature of the recipient on one day but actually receive the money on another day.
Besides, in Article 24 of Decree 05/2015/ND-CP detailing and guiding the implementation of a number of contents of the Labor Code, it is stated that:
“Article 24. Principles of salary payment
1. Employees are paid directly, fully and on time.
2. In special cases due to natural disaster, fire or other force majeure reasons, where the employer has tried all remedies but cannot pay the salary on time as agreed in the labor contract, the employer shall not is paid more than 1 month late. The employer must pay extra to the employee due to late payment of wages is regulated as follows:
a) If the time of late payment is less than 15 days, no additional payment is required;
b) If the salary payment is delayed for 15 days or more, an additional amount must be paid at least equal to the late payment amount multiplied by the ceiling interest rate on mobilizing deposits with 1-month term announced by the State Bank of Vietnam. at the time of payment. When the State Bank of Vietnam does not stipulate an interest rate ceiling, it shall be calculated according to the 1-month term deposit interest rate of the commercial bank, where the enterprise or agency opening a transaction account notified at the time of posting. pay wage.”
So, according to the above law, the employer must pay wages on time to the employee. Therefore, if the date the employee signs to receive the money in the payment slip is the date of salary payment, but after more than one month, the employee will be paid, the company has violated the regulations on the principle of paying salary to the employee.
6. Is the amount in the payment slip more than the actual amount spent in violation?
Question summary:
Ask a lawyer for financial law advice: in 2016 redo some of the final payment slips of 2015 in which there are no refunded vouchers, so what is the accounting error; there are some payment slips, but the accountant says there is no voucher, so what is the mistake; If there is a receipt of receipt in 2015 is only 30 million, is it correct to write a receipt of 32 million when asking for a different content? Thank you lawyer!
Advisory lawyer:
According to the information you provided, we understand that there were some problems in making receipts and payments of the accounting unit as follows:
– There is a transaction of paying money but not making a payment slip;
– There is no transaction of paying money but still making payment slips;
– Writing receipts is not accurate with economic transactions (in terms of value).
These acts violated the provisions of the law on accounting vouchers. Specifically, the provisions on accounting vouchers in the Law on Accounting 2003 and Circular 200/2014/TT-BTC
The 2003 Accounting Law stipulates:
Article 19. Making accounting vouchers
1. The arising economic and financial operations related to the operation of the accounting unit must all make accounting vouchers. Accounting vouchers are made only once for each economic and financial operation.
2. Accounting vouchers must be made clearly, completely, timely and accurately according to the contents specified on the form. In case the accounting voucher does not have a prescribed form, the accounting unit may make its own accounting voucher, but it must contain all the contents specified in Article 17 of this Law.
3. Contents of economic and financial operations on accounting vouchers must not be abbreviated, erased or modified; when writing, must use ink pen, numbers and letters must be continuous, without interruption, blank spaces must be crossed; erased or corrected vouchers are not valid for payment and accounting. When writing wrongly in the accounting voucher form, it must be canceled by crossing out the wrongly written voucher.
4. Accounting vouchers must be made with the prescribed number of copies. In case many accounting vouchers must be made for an economic or financial operation, the contents of the copies must be the same. Accounting vouchers made by the accounting unit specified at Points a, b, c and d, Clause 1, Article 2 of this Law for transactions with organizations and individuals outside the accounting unit shall be sent to the outside of the accounting unit. must bear the seal of the accounting unit.
5. The maker, the person who signs for approval and other people who sign the accounting vouchers must be responsible for the contents of the accounting voucher.
6. Accounting vouchers made in the form of electronic vouchers must comply with the provisions of Article 18 of this Law and Clauses 1 and 2 of this Article. Electronic vouchers must be printed on paper and stored according to the provisions of Article 40 of this Law.
Circular 200/2014/TT-BTC regulating;
Article 118. Making and signing accounting vouchers
1. All economic and financial operations arising in connection with the operation of an enterprise must make accounting vouchers. Accounting vouchers are only made once for an arising economic or financial operation. The contents of the accounting vouchers must be full of criteria, clear and truthful with the arising economic and financial operations. The written word on the voucher must be clear, not erased, not abbreviated. The amount written in words must match the amount written in numbers.
2. Accounting vouchers must have enough copies as prescribed for each voucher. For a voucher made in many copies, it must be made once for all copies according to the same content. In special cases where it is necessary to make many copies but it is not possible to write all the vouchers at once, it can be written twice but must ensure the consistency of content and legality of all the vouchers.
Thus, the regulations that this accounting unit violated are:
– All economic and financial operations arising in connection with the operation of the enterprise must make accounting vouchers (completeness);
– Accounting vouchers are only made once for an arising economic or financial operation (existence);
– Contents of accounting vouchers must be full of criteria, must be clear and truthful with the content of arising economic and financial operations (accuracy).
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