Vietnamese
From September 01, 2022, many new policies take effect such as: not use vehicles of 16 seats as Limousines for carrying passengers, charity activities must open accounting books shall formally take effect
1. Not use vehicles with 16 seats as Limousines for carrying passengers
Decree No. 47/2022/ND-CP has many new contents on the by-automobile transport business
Accordingly, the Decree does not allow to use of vehicles of under 10 seats (normally 16 seats) renovated from vehicles with a capacity of 10 seats or more for passenger transport business (normally called Limousine).
Vehicles of under 10 seats (including the driver) renovated from vehicles with a capacity of 10 seats or more that have been granted with badges and signboards before the effective date of this Decree shall continue to be used for passenger transport business activities until the end of their lifetime
Besides, Decree 47 also prescribes other contents such as: Declaration of ID cards of consignors and recipients; Automobiles must install with a camera to be granted with badges and signboards
2. Charity activities must open accounting books
In accordance with Circular No. 41/2022/TT-BTC, the Ministry of Finance requires that all organizations, agencies, and units engaged in social and charity activities with independent accounting organizations for activities of mobilization, receipt, distribution, and use of voluntary donations shall open an accounting book to fully reflect and make cost accounting of arising economic operations make financial statements in a sufficient and transparent manner.
Annual or periodical reports on revenues and expenditures of social and charity activities, at the same time, data on social and charity activities must be separately disclosed in the unit's general financial statements in a clear and transparent manner.
They must open a detailed accounting book to monitor these activities separately to ensure proper management and use.
The organizations, agencies, and units concurrently perform social and charity activities, without independent accounting organizations for cost accounting on the same accounting book system of them, according to their applicable accounting regime.
