Methods and responsibility for recording goods-dispatch note of the household business or individual business in Vietnam

Methods and responsibility for recording goods-dispatch note of the household business or individual business in Vietnam specified in the Appendix of Circular 88/2021/TT-BTC (Effective from 01/01/2022), specifically as follows:

Name of the household business or individual business must be clearly indicated in the left-hand corner of the goods-dispatch note. A goods-dispatch note may cover one or multiple types of materials, devices, products or goods stored in the same warehouse and recorded in the same item of expenses or used for the same purpose.

Full name of receiver, name of unit (department), number of date of the goods-dispatch note, purpose and place of delivery of materials, devices, products or goods.

- Columns A, B, C, D: the ordinal number, name, brand, characteristics, nature, code and unit of materials, devices, products or goods.

- Column 1: Quantity of materials, devices, products or goods ordered is specified.

- Column 2: Quantity of materials, devices, products or goods actually delivered (which may be equal to or fewer than the one ordered) is specified.

- Columns 3, 4: The unit price and amount of each type of materials, devices, products or goods actually delivered (column 4 = column 2 x column 3) are specified.

“Total” line: Total amount of materials, devices, products or goods actually delivered is specified.

“Total amount (in words)” line: Total amount is specified in the goods-dispatch note in words.

The goods-dispatch note is made in 2 copies using carbon paper.

A goods-dispatch note must adequately bear signatures and full names of all of relevant persons. Copy 1 of the goods-dispatch note is kept by the household business or individual business for recording entries in the accounting book while copy 2 is delivered to the receiver.

The representative of the household business/individual business who is also the warehouse-keeper or preparer may append his/her signature to parts of such concurrent positions on the goods-dispatch note.

Best Regards!