To supplement and amend Item b, Point 6, Article 16, Chapter IV of the business household accounting regime, issued together with Decision No. 169/2000/QD-BTC of October 25, 2000 as follows:

b/ Business households which have fully made sale invoices and vouchers, and correctly determined the sale turnover, but lacked vouchers and invoices on goods purchase, and business households which are subject to fixed taxation, must open the following 2 accounting books:

1. The sales journal: Form No. S01-HKD

2. The purchases journal: Form No. S02-HKD.- (Summary)