Quyết định 1789/2005/QD-NHNN

Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers

Nội dung toàn văn Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers


THE STATE BANK OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence Freedom Happiness
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No. 1789/2005/QD-NHNN

Hanoi, December 12, 2005

 

DECISION

ON THE ISSUANCE OF THE REGIME ON BANKING ACCOUNTING VOUCHERS

THE GOVERNOR OF THE STATE BANK

- Pursuant to the Law on the State Bank of Vietnam No. 01/1997/QH10 dated 12/12/1997 and the Law on the amendment, supplement of several articles of the Law on the State Bank of Vietnam No. 10/2003/QH11 dated 17/6/2003;
- Pursuant to the Law on Credit Institutions No. 02/1997/QH10 dated 12/12/1997 and the Law on the amendment, supplement of several articles of the Law on Credit Institutions No. 20/2004/QH11 dated 15/6/2004;
- Pursuant to the Law on Accounting No. 03/2003/QH11 dated 17/6/2003;
- Pursuant to the Law on Decree No. 52/2003/ND-CP dated 19/5/2003 of the Government providing for the function, assignment, authority and organizational structure of the State Bank of Vietnam;
- Pursuant to the Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government providing for in details and guiding the implementation of several articles of the Law on Accounting applicable in the state accounting area;
- Pursuant to the Decree No. 129/2004/ND-CP dated 31/5/2004 of the Government providing for in details and guiding the implementation of several articles of the Law on Accounting applicable in the business activities;

After obtaining the approval from the Ministry of Finance by the Official Dispatch No. 14015/BTC-CDKT dated 14/12/2005 of the Ministry of Finance;

Upon the proposal of the Director of the Finance Accounting Department,

DECIDES:

Article 1. To issue in conjunction with this Decision the Regime on accounting vouchers applicable to banks

Article 2. This Decision shall be effective after 15 days since its publication in the Official Gazette and replace the Decision No. 321/QD-NH2 dated 04/12/1996 of the Governor of the State Bank on the issuance of the Regime on the accounting vouchers applicable to banks, credit institutions and the Decision No. 308/QD-NH2 dated 16/9/1997 of the Governor of the State Bank on the issuance of the Regulation on the preparation, use, control, treatment, preservation and keeping of electronic vouchers of Banks and Credit Institutions.

Article 3. The Director of Administrative Department, Director of the Finance Accounting Department, Heads of units of the State Bank, General Managers of the State Bank braches in provinces, cities under the central Governments management, Chairperson of the Board of Directors and General Directors (Directors) of credit institutions, other non-credit institution organizations engaging in banking activities shall be responsible for the implementation of this Decision.

 

FOR THE GOVERNOR OF THE STATE BANK
DEPUTY GOVERNOR




Vu Thi Lien

 

REGIME

ON BANKING ACCOUNTING VOUCHERS
(Issued in conjunction with the Decision No. 1789/2005/QD-NHNN dated 12/12/2005 of the Governor of the State Bank of Vietnam)

I. GENERAL PROVISION

Article 1. Governing scope

This regime provides for the content, method of drawing, signing, control, circulation, management and use of banking accounting vouchers

The banking accounting vouchers are the papers, information carriers which reflect the arising and finished economic, financial operations as a basis for making entry to the banks accounting book

Article 2. Subjects of application

1. The State Bank, credit institutions, non-credit institution organizations engaging in banking activity (hereinafter referred to as banks)

2. Organizations and individuals (hereinafter referred to as customers) using banking accounting voucher in the transaction relations with banks.

Article 3. Form and specimen of the banking accounting vouchers

1. The banking accounting voucher shall be shown in paper form or in form of an electronic voucher.

2. Form of the banking accounting voucher includes:

a. Form of accounting vouchers which are provided for by the Ministry of Finance and collectively applied to accounting units, specifically as follows:

- Units of the State Bank shall implement in accordance with the form of accounting voucher applicable to administrative and non-productive units.

- Credit institutions and non-credit institution organizations engaging in banking activity shall implement in accordance with the form of accounting voucher applicable to enterprises.

b. Forms of accounting voucher with specific characteristics of banking area (vouchers relating to payment, credit and operation of financial receipt, payment of banking activity) shall be provided for by the State Bank. List, forms of accounting vouchers with specific characteristics of banking area shall be provided for in other documents.

Article 4. Legal, valid vouchers

Legal, valid banking accounting voucher shall be a voucher which is drawn in accordance with provisions of applicable law on accounting and provisions in Article 4, Article 6 and Article 7 of this Regime. Information, data in the legal, valid accounting voucher shall be the basis for making entry to the banks accounting book.

II. SPECIFIC PROVISIONS

Article 5. Contents of a bank accounting voucher

1. A banking accounting voucher must contain the following main contents:

a. Name and number sign of the voucher;

b. Date, month, year of drawal of the voucher;

c. Name, address, number of Identity Card/Passport, account number of the payer (or transferor) and name, address of the payers (or transferors) bank;

d. Name, address, number of Identity Card/Passport, account number of the beneficiary of the amount stated in the voucher and name, address of the beneficiarys bank;

dd. Content of the arising financial, economic operation;

e. Quantity, price unit and amount of the financial, economic operation stated in number, the total amount of the accounting voucher used for the money collection, payment must be stated in number and word;

g. Signature, full name of the drawer, approver and people relating to the accounting voucher. Vouchers which are related to the encashment from the vault, making cash entry to the vault, transfer payment among banks must be supported by the signature of the controller (Chief Accountant, person is in charge of accounting) and the approver (Head of unit) or the authorized person.

2. Besides main contents of the accounting voucher provided for in paragraph 1 of this Article, banks may, depending on each type of voucher, supplement with other elements. In case where a bank performs retail banking services, one door transaction...with cash receipt, payment vouchers within the limit a transactor is authorized to control, at the end of a working day, the transactor shall draw up a List of arising transactions of that day which states clearly the information of the volume of the arisen transactions, the number of the vouchers, amount of money in each voucher and the total amount which has been actually received, spent. The controller (Chief of Accounting Division or authorized person) must verify, reconcile the correctness between the List of daily arising transactions and the arising vouchers and the actually received, spent amount. The List of the daily arising transactions, which is drawn up in accordance with the sequences, procedures and are fully supported by the signature in accordance with applicable provisions shall be considered as legal, valid voucher and used as a basis for making accounting entries.

3. The writing and number stated in the banking accounting voucher shall be performed in accordance with applicable provisions of the Law on Accounting and this Regime:

a. The writing stated in the banking accounting voucher shall be in Vietnamese, Vietnamese characters on electronic vouchers must comply with the standard of the Vietnamese character code provided for by the State. In case where it is required to use foreign language in accounting voucher, Vietnamese language and foreign language shall be used simultaneously.

Accounting vouchers stated in foreign language and arising outside the Vietnamese territory shall be translated into Vietnamese when being used for book entry in Vietnam. The vouchers, which rarely arise, shall be translated wholly. The vouchers arising frequently, main contents of which shall be translated in accordance with provisions of the Ministry of Finance. The Vietnamese translation of the voucher must be attached to the original voucher in foreign language.

b. Number used in the banking accounting voucher shall be Arabic number: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; after the number of thousands, millions, billions, thousand billions, trillions shall be a full stop (.), a comma (,) must be put after the unit number in case where it is required to state number after the unit number.

Article 6. Electronic voucher, conditions for using electronic voucher and value of the electronic voucher

1. Electronic voucher used in the banking accounting must contain full contents as provided for in Article 5 of this Regime and must be encoded in order to ensure the security of the electronic data during the process of use, information transmission and record. Electronic voucher shall be contained in the information carriers such as magnetic tape, magnetic disk, payment cards and other record instruments.

2. Conditions for using electronic voucher

a. Banks wishing to use electronic voucher must satisfy following conditions:

- Having location, information transmission lines, information network, information transmission instrument and other appropriate instruments which satisfy the requirement of exploitation, control, processing, use, preservation and record of the electronic vouchers.

- Having a group of staff with professional skills, capability corresponding to the technical requirements to carry out the procedure of drawing, processing, use, preservation and record of electronic vouchers in accordance with the accounting and payment procedures;

- Satisfying conditions provided for in point b and point c, paragraph 2 of this Article.

b. Organizations, individuals using electronic voucher to perform transaction, make payment through a bank must submit a written request to and have an agreement with the bank (where their account is opened) on the following conditions:

- Electronic signature of the legal representative, the person who is authorized by the legal representative of the organization or individual which uses electronic voucher and performs electronic payment transactions;

- Mode of receiving and delivering electronic vouchers and technique of information carriers;

- To undertake that all activities occurring from the electronic vouchers, which are drawn by them, shall be correct and in accordance with applicable provisions and to take responsibility for the damages caused by the intentional or unintentional disclosure of electronic signature which facilitates the evildoers to take advantage.

c. Banks and customers using electronic vouchers must take security measures to secure and preserve the data, information during the use and record process; it is required to take measures to manage, control for prevention of any form of taking advantage to exploit, access, copy, steal or use the electronic vouchers contrary to applicable provisions. Electronic voucher must be preserved as an accounting document in original form from which it is created, sent or received but there must have full appropriate equipment for use when necessary;

3. The transformation from the electronic voucher to a paper based voucher (or vice versa) for the purpose of transaction, payment shall be implemented in accordance with provisions on the preparation, circulation, control, signature of the banking accounting voucher; ensuring the correctness between the voucher used as a basis for the transformation and the transformed voucher and ensuring the validity of the voucher. The voucher which has been used as a basis for the transformation must be noted with DCH (already transformed). After being used as a basis for the transformation, the voucher shall only remain its record value for the purpose of supervision, control and not be effective for the transaction, payment.

Article 7. Drawing the banking accounting voucher

1. The accounting voucher shall be drawn for any arising financial, economic operation which are related to the currency trading activity and banking service, the receipt and use of funds sources, expenses; receipts, expenses, setting up and use of funds by banks... The banking accounting voucher shall be only drawn one time for each arising economic, financial operation.

2. All banking accounting vouchers (including those drawn by the bank and by the customer) must be drawn clearly, sufficiently, timely and accurately in line with contents provided for in the form.

3. With respect to cheques, it is obliged for the customers to draw under the printed form they receive from the bank where their deposit account is opened. For voucher of money transfer to the State Treasury for tax, budget payment, it is required to fully state the tax code, budget index of tax, budget payer. In respect of vouchers used for the treatment of internal operations of a bank, the bank must use the form of internal vouchers drawn by the bank, such as Transfer notes, Receipt notes, payment note,... and shall not be permitted to use vouchers drawn by the customer.

4. Paper based accounting voucher must have the required number of sheets. In case of a financial, economic operation where many sheets of accounting voucher need to be drawn, contents on those sheets must be alike and drawn for only one time in line with the actual time, place, content and the money amount of the arising economic operation. In case where a printed voucher is defected, lacks sheet or incorrectly stated, it shall be cancelled by crossing (X) or stating the word CANCELLED in all the defected, incorrect sheets. The sheets of the vouchers with already printed number (such as Cheque, Inter-bank Advice,...), which are incorrectly written, must be sufficiently detained at the coupon or the voucher book before proceeding the destruction. Upon the destruction of important vouchers, which are wrongly written, it is required to draw up a minute of destruction and carry out the destruction in accordance with the applicable provisions.

Paper based accounting vouchers drawn by a bank or transformed from the electronic voucher to the paper based one for the transaction, payment with organizations, individuals other than banks, the sheet sent to the outside unit must be sealed by the bank (branch, operation department...). The use of seal to affix on accounting, payment vouchers within the bank shall be provided for by the General Manager (Manager) of that bank, providing that the validity of the voucher must be ensured and in line with provisions of the law on the management and use of seal.

5. Content of the financial, economic operation in the banking accounting voucher must be written with full sentence, clear meaning. For paper based voucher, it is required to use an ink pen (in violet, green, black colour) to write, number and words must be written consecutively without space, any blank must be crossed; it is not permitted to abbreviate, to write letter without accent mark, write faintly or blurrily, to erase, correct, write in red ink (except for the accounting note drawn up for the correction of mistake). Vouchers which are erased, corrected shall be valueless for payment and making entry in the banking accounting book;

6. Drawal date, month, year of a bank accounting voucher shall be stated in number. Drawal date of the voucher shall be the date when it is actually submitted to the bank (except for the vouchers which are permitted to separate the drawal date and date of book-entry as two different contents);

It is obliged to state the number of the voucher in the banking accounting voucher, for the vouchers with already printed number, the voucher number shall be that printed number, for voucher drawn by the customer, it shall be numbered by the customer. In respect of cheque, the serial number and cheque number of the issuing customer must be in conformity with the serial number and the number of the cheque sold by the bank (where the customer opens his account) to the customer. The Chief Accountant or the person who is in charge of the bank accounting (hereinafter referred to as the chief accountant) shall provide for in details the numbering of the vouchers drawn by his bank.

7. It is required to state the amount of money in the banking accounting voucher in both number and word. The amount in word must be clear in meaning, the first character of the amount in word must be capitalized and very close to the tab of the first line, skipping line, space between words shall be prohibited, it is not permitted to insert any word (on different line) into two consecutive words in the voucher.

8. The drawer, approver and other persons who sign their names on the banking accounting voucher shall be responsible for the content of the accounting voucher.

9. The banking accounting voucher which is drawn in the form of an electronic voucher must comply with provisions in Article 18, paragraph 1 and paragraph 2, Article 19 of the Law on Accounting and provisions in this Regime:

- Electronic vouchers must be drawn in accordance with the stipulated form, structure, format with full contents and the validity of the accounting voucher must be ensured.

- Electronic vouchers stated in the information carrier must have specific instructions in terms of time, technical elements in order to ensure the use, inspection, control of the electronic voucher as necessary.

- Data, information in the voucher must be reflected clearly, truthfully, accurately and be encoded in accordance with applicable provisions. The voucher must have full electronic signatures of the concerned people who are responsible for the accuracy, prudence of the data; the electronic signature in the voucher must match with the electronic signature which is granted and managed by the bank where the account is opened or by the Payment Center of the Bank.

- Date, month, year of drawal of the electronic voucher must be stated in number and in the form of: DD/MM/YYYY (of which, DD is the date; MM is the month; YYYY is the year).

- The cancellation, correction of the electronic voucher which is wrongly drawn shall be implemented in accordance with provisions of applicable laws and of the State Bank on the treatment of errors in the electronic payment transaction.

Article 8. The signature of the banking accounting voucher

1. The signature of the banking accounting voucher must be implemented in accordance with provisions of applicable laws and this Regime:

a. The banking accounting voucher must be supported by sufficient signatures. The signature in the paper based accounting voucher must be signed with ink pen. It is not permitted to sign in red ink or affix a seal of ready engraved signature. Signature in accounting voucher of a person must be identical.

b. The banking accounting voucher must be signed by a competent person or an authorized person. It is strictly prohibited to sign the accounting voucher when the content of the voucher which is of the signers responsibility is not fully stated yet.

c. Payment accounting voucher must be signed by a competent person for approval and the controller (the chief accountant or an authorized person) before the performance. The signature in the payment accounting voucher must be signed in each sheet. In case where the bank performs the one door transaction with the voucher of cash payment which has the value within the limit scope where transactor is authorized to control, therein the transactor shall be entitled to sign the voucher and pay money to the customer. The signature of the controller, approver shall be implemented later at the end of the date in the List of arising transactions in the day, providing that the strict control and the reconciliation between the List of arising transactions in the day and the realized accounting vouchers must have been implemented;

d. Electronic vouchers must bear electronic signature in accordance with provisions of applicable laws. Electronic signature in the electronic voucher shall have the same validity as the hand signature in the paper based voucher;

2. Signature of the customer in the transaction voucher with the bank:

a. For transaction voucher drawn by the customer who is an individual, or an organization that is not required to arrange a chief accountant in accordance with provisions of applicable laws, the signature of account holder or of the person who is authorized by the account holder must be signed on the voucher.

b. For the voucher, which is drawn for the deduction of money from the joint holder account, signatures of all the people who are the joint holders of the account or the person who is authorized to sign by the joint holders of the account must be signed on the voucher. In the event where the joint holders of the account have agreed with the bank on the use of only one of the signatures of the account joint holders in the transaction with the bank, that agreement must be expressed in written document and fully supported by the signatures of the joint holders of the account and those joint holders must commit to take full responsibility for the risks, losses resulted from the fact that they don't sign their names on the vouchers in transactions with the bank.

c. For vouchers in transaction with the bank drawn by the customers who are units, organizations that are required to have a chief accountant in accordance with provisions of applicable laws, the voucher must bear full signatures of account holder, chief accountant or the person who is authorized to sign and the seal of the unit (in case of a paper voucher).

d. Signature and seal (if any) of the customer in the paper based voucher used for transaction with the bank must be identical to the sample signature that has been registered with the bank (where the account is opened). The electronic signature in the electronic voucher must match with the signature granted by the bank where the account is opened (or by competent agency).

dd. The authorization to sign the banking accounting vouchers must comply with provisions of the law on the authorization.

3. The signature of voucher related banks:

a. General Managers (Managers) of the banks shall provide for the decentralization of the transaction limit, scope of authorization and the authority, responsibility of the person who is authorized to sign the accounting voucher for each type of operation in line with provisions of applicable laws and take responsibility for the authorization to sign the accounting voucher within their banks.

b. Upon signing the accounting voucher, officers, staff of a bank shall only be entitled to sign within the scope of their stipulated competence and in accordance with the registered sample (or granted sample in case of an electronic signature). The officers, staff of the bank who sign their names on the voucher not in accordance with the competence, not in line with the registered sample or in line with the registered sample but lack responsibility for the control before their signing, depending on the seriousness of the violation, shall be treated in accordance with provisions of applicable laws.

c. Officers, staffs of the bank, who perform the business relating to their responsibility for signing the accounting voucher (such as accounting, informatics, cashier, credit), must draw up a list of sample signatures to register with the chief accountant and that sample signature list shall be confirmed by the banks executives before the implementation. Where there is a change in personnel, the new officers, staffs must draw their sample signature list for the replacement of the sample signature of the persons who have stopped working in the business relating to the responsibility for signing the voucher. The sample signature list which expires the validity at divisions shall be crossed for cancellation, stated with the date of cancel and recorded in a separate file and kept in archives for the stipulated time. The General Managers (Managers) of the banks shall be responsible for the management, supervision over the registration, use and cancellation of the signature sample in their banks in compliance with provisions of applicable laws.

d. The grant, management, use, cancellation of the electronic signature at banks shall be implemented in accordance the current laws and provisions of the State Bank.

Article 9. Control over the banking accounting vouchers

1. All the banking accounting vouchers must be closely controlled before the performance of operations (accounting, payment, receipt, payment...), content of the banking accounting voucher control shall include:

a. In respect of paper based voucher:

- Controlling the clearness, sufficiency, truthfulness of the contents stated in the voucher; controlling the legality, validity of the arising financial, economic operations; controlling the accuracy of the data, information in the voucher.

- Controlling the compliance with the regime on the internal management of the drawer, controller, and approver for each type of economic operation. Controlling, reconciling the seal (if any) and signatures in the voucher (including signature of the customer and signatures of the concerned officers, staffs in the bank) to ensure that the seal and signatures in the voucher are in line with the seal and signature sample registered with the bank.

- Controlling the confidential code (KHM) in respect of the vouchers which are provided with KHM;

b. In respect of electronic voucher: The control over the electronic vouchers shall be divided into two parts, the part of information technique must be controlled first, and the part of operation content shall be controlled later:

- Control over the information technique includes:

+ Recognition code in the voucher must correspond to the stipulated code; secret codes in the voucher must be in accordance with the stipulated ones.

+ Name of the file must be drawn in accordance with the provided name and the information form; controlling to ensure that there shall not be any coincidence in the content of the information in the voucher.

+ Content of the voucher must be valid

- Control over the operational contents:

+ Applying measures of visual inspection or combining visual inspection with specialized equipments to verify the correctness of the data.

+ Checking the electronic signature, confidential code and security codes in the voucher

+ Checking the name, account number, the deposit balance for the payment of the amount stated in the voucher.

+ Checking the existence and some of obligatory parts of the voucher.

2. During the control of accounting vouchers, if any violation to the laws, mechanism of the state and banking sector is detected, the performance (of the payment, encashment form the vault,) should be refused and report should be made to the relevant excecutives for taking timely appropriate measures in accordance with the current laws.

The bank shall be entitled to return the accounting vouchers, which are drawn not in accordance with the procedures, whose content and data are unclear and inaccurate, to the customer or inform the drawer of the voucher to re-draw or readjust, before using them as a basis for book-entry.

In case where the electronic vouchers sent by customers have any error or are invalid, the bank shall not process them and return them to the senders for re-drawing and open a book for following up these vouchers. Customers who send electronic vouchers shall be responsible for taking back their vouchers and keep in archives for at least 10 days since the date of receipt to serve the purpose of the bank's reconciliation, verification when necessary.

3. The control, treatment of the vouchers which are used for the accounting, payment within the bank shall be provided for by the General Manager (Manager).

Article 10. The circulation of the voucher

1. Banks must stipulate and inform their customers of their time of transaction with the customer, receipt of vouchers in their working day. Banks shall process and complete accounting for all vouchers received in the transaction time in a day (except for the case of technical troubles or other objective reasons). In special case where the vouchers are received after the transaction time, they shall be accounted in the following working day.

2. The procedures on the delivery and receipt, sequences and time of the circulation of the accounting voucher at a bank shall be provided for by the General Manager (Manager) of the bank, providing that such steps as: receiving vouchers from the customers or drawing voucher (if it is an arising operation of the bank); controlling the voucher; performing the collection, payment of cash, asset output, input, accounting and payment in accordance with specific provisions applicable to each operation; synthesizing vouchers which arise within a day; arranging, packaging, preserving and keeping in archives.

3. Upon the circulation of the voucher, following principles must be ensured:

a. In respect of vouchers relating to the payment and receipt of cash: if it is a voucher of cash payment, the bank shall only record into the accounting book after having collected the full amount of money; if it is a voucher of cash receipt, the bank shall record into the accounting book before the cash payment.

b. In respect of vouchers which are used in non-cash payment (transfer), the bank only Credits to the account of the beneficiary when the payers account has sufficient payment capacity (unless otherwise provided for by applicable laws).

c. The circulation of vouchers among divisions of a bank shall be organized by the bank, the circulation through the customer shall not be permitted. Vouchers for payments to units other than the bank, such as money transfer, clearing payment..., shall be circulated through the internal network, inter-bank network, post office or directly delivered to and received from related banks.

Article 11. Management of the printing and issuance of banking accounting voucher forms.

1. The Director of the Finance Accounting Department shall be responsible for guiding the printing and issuance of the banking accounting voucher, which are used at units of the State Bank.

2. General Managers (Managers) of the banks shall organize the printing and issuance of the banking accounting voucher forms, which are used in their banks, provided that provisions of applicable laws and provisions of the State Bank shall be complied with:

- For accounting vouchers provided for by the Ministry of Finance, the printing and issuance of the forms shall be implemented in accordance with provisions of the Ministry of Finance.

- For accounting vouchers which carry particular characteristics of banking operations and are in the list of required vouchers, Banks shall, based on the standard, specification of the forms, and contents to be reflected which have been provided for by the State Bank, organize the printing and registration of the form with the State Banks Head Office (Finance Accounting Department) prior to the issuance. Operation Departments, branches of credit institutions shall be responsible for submission of their payment voucher forms to the State Bank (Banking Operation Department or State Banks branches in provinces, cities) in the same local for notification prior to their use. Payment vouchers, forms of which have not yet been registered with the State Bank shall be considered as invalid vouchers and not acceptable in the payment through the State Bank.

- For accounting vouchers which carry particular characteristics of banking operations and are in the list of guided vouchers, such as the transaction voucher between a customer and a bank, vouchers used for the accounting, payment within a bank..., the banks shall take the initiative in designing accounting voucher form in line with the provisions of applicable laws to organize the printing and issuance.

Article 12. Duplicated accounting voucher

1. Duplicated accounting vouchers must be copied from the original and have confirmation signature and seal of the legal representative of the independent accounting unit which keeps the original or a state agency which has competence to decide on temporary seizure, confiscation of the accounting documents on the duplicated voucher.

2. Duplicated accounting vouchers shall only be used in following cases:

a. A bank which has an project in relation to the foreign borrowing, foreign aid and is required to submit the original voucher to the foreign donor in accordance with the commitment. In this case, the duplicated voucher must be supported by a confirmation signature and seal of the legal representative of the donor or of the bank.

b. The bank, the original accounting voucher of which is temporarily seized or confiscated by a state competent agency. In this case, the duplicated voucher must be supported by a confirmation signature and seal of the representative of a state agency which has competence to decide on temporary seizure, confiscation of the accounting documents.

c. Accounting vouchers which are lost or destroyed due to such objective reasons as natural calamity, fire. In this case, the bank must go to the unit which purchases, or sells goods, services and other concerned units to ask for the duplication of the lost accounting vouchers. The duplicated voucher must be supported by a confirmation signature and seal of the legal representative of the purchasing, selling unit or other related independent accounting unit.

d. Other cases shall be implemented in accordance with provisions of applicable laws.

Article 13. Preservation, keeping of the banking accounting vouchers

1. Preservation of the banking accounting vouchers

a. Accounting voucher must be managed, preserved sufficiently, safely by the banks during the process of use and record. The person who is in charge of accounting shall be responsible for the management, preservation of his (or her) accounting vouchers during the process of his (her) use.

b. The classification, arrangement, package, preservation of the accounting vouchers in the bank shall be provided for by the General Manager (Manager), ensuring close management and convenience for looking up and record:

- For paper based vouchers: Accounting vouchers, after being used for making entries to the accounting book and reconciliation of the correctness between the accounting entries, must be gathered timely, sufficiently for classification, arrangement, numbering in the ascending order of the consecutive natural number from 01, 02,..., n, then bound as a pleasingly tidy, firm voucher Diary of vouchers for preservation. The accounting voucher diary shall be bound as a separate set on the daily basis (in case where there are too many or too few vouchers arising in a day, depending on the number of vouchers to determine the appropriate number of sets of vouchers that need to be bound). Cover of each set shall be noted with the name of the vouchers set; date, month, year of the voucher; the number of vouchers in the set; full name of the person who binds and numbers the voucher diary.

- Electronic vouchers must be preserved in accordance with provisions of the Law.

c. Accounting vouchers, after being used for making entries to the accounting book, shall be kept in the accounting division within the period of 12 months at the maximum from the end of the annual accounting period, shall be sent to the storehouse for keeping, preservation in accordance with applicable provisions thereafter.

d. Accounting voucher forms which are not yet used must be preserved carefully to avoid being damaged, lost. Important printed documents which have the same value as money must be managed like money.

2. Preservation of the banking accounting vouchers

a. General Manager (Manager) of the bank shall guide the organization of the preservation, keeping of accounting vouchers in his unit in line with provisions of applicable laws and be responsible for the security, sufficiency and legality of the accounting vouchers to be kept.

b. The kept accounting vouchers must be the original. In case where the accounting vouchers are temporarily seized, confiscated, lost or destroyed, the bank must have a minute attached to the duplicate of the documents which are temporarily seized, confiscated, lost or destroyed. For accounting voucher which only has one original but is required to be kept in two different places, one of the two places shall be entitled to keep the duplicated voucher.

c. Other contents about keeping of accounting vouchers such as place of keeping, point of time and period of keeping, destroying the accounting vouchers which expires the keeping period... shall be implemented in accordance with provisions of the Law on Accounting, the Decree guiding the implementation of the Law on Accounting and provisions of the State Bank on keeping, preservation of the accounting documents.

Article 14. Supply of the banking accounting vouchers

1. The supply of accounting vouchers to the competent agencies for the investigation, reconciliation, verification, looking up and appraisal at banks shall be implemented in accordance with provisions of applicable laws and of the State Bank. The process of investigation, reconciliation, verification, looking up and appraisal of the accounting vouchers must be witnessed by the archivist (if the vouchers are preserved in the archives), by the chief accountant of the bank or the authorized person. The reconciliation, verification, looking up and appraisal of the accounting vouchers shall only be performed at a stipulated place in the place of business of the bank with concerned voucher. During the process of investigation, reconciliation, verification, looking up and appraisal of the accounting vouchers, if any one makes the original voucher spoiled, lost or erased, corrected, a minute should be drawn to make clear the responsibility and treat in accordance with applicable laws.

2. Only competent agency is entitled to temporarily seize, confiscate or seal up the banking accounting voucher. In case of temporary seizure or confiscation, the competent agency must duplicate the temporarily seized, confiscated vouchers and sign for confirmation in the duplicated vouchers; at the same time, draw a minute clearly stating the reason thereof, number of each type of temporarily seized, confiscated accounting vouchers, then sign their name and seal. In case of sealing up, the agency which has competence to seal up the accounting voucher shall draw up a minute, stating clearly the reason thereof, number of each type of sealed up accounting vouchers and sign their name and seal.

Article 15. Lost or destroyed accounting vouchers

When accounting vouchers are detected lost or destroyed, the person who is in charge of accounting shall carry out following tasks:

1. Inspecting, determining and drawing up a minute of the number, actual situation, reason of the loss, destroy and giving a notice to related organizations, individuals and the state competent agency; In case where a blank cheque is lost, it is required to give a written notification to the local police agency of the serial number, the number of the cheques which are lost, the circumstances leading to the loss for verification, treatment in accordance with applicable laws, at the same time to announce in the mass media and other banks to invalidate the lost cheques.

2. Carrying out the restoration of the accounting vouchers which are lost or destroyed;

3. Contacting organizations, individuals which purchase or sell goods, services or other related units to copy or reconfirm the lost, destroyed accounting documents in accordance with provisions of applicable laws.

4. With respect to the accounting voucher relating to the assets which are lost or destroyed but not able to restore by measures provided for in paragraph 1, 2, 3 in this Article, it shall be required to take stock of the assets to re-draw the accounting vouchers which are lost or destroyed.

III. IMPLEMENTING PROVISIONS

Article 16. The Director of the Finance Accounting Department shall be responsible for the deployment of and control over the implementation of this regime with respect to the State Bank system.

The Chairperson of the Board of Directors, General Managers (Managers) of the banks shall be responsible for organizing the implementation of this regime in their unit.

Article 17. Any act of violation to provisions of this Regime, depending on the nature, the seriousness of the violation, shall be treated in accordance with provisions of applicable laws.

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Lược đồ Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers


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              Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers
              Loại văn bảnQuyết định
              Số hiệu1789/2005/QD-NHNN
              Cơ quan ban hànhNgân hàng Nhà nước
              Người kýVũ Thị Liên
              Ngày ban hành12/12/2005
              Ngày hiệu lực07/01/2006
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              Lĩnh vựcTiền tệ - Ngân hàng, Kế toán - Kiểm toán
              Tình trạng hiệu lựcCòn hiệu lực
              Cập nhật4 năm trước

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                      Văn bản gốc Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers

                      Lịch sử hiệu lực Decision No. 1789/2005/QD-NHNN of December 12, 2005, on the issuance of the regime on banking accounting vouchers

                      • 12/12/2005

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                      • 07/01/2006

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