Decision No. 1789/2005/QD-NHNN On the Issuance of Accounting Vouchers for Banks

Pursuant to …;

Regarding the issuance of Accounting Vouchers for Banks

GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the Law on the State Bank of Vietnam No. 01/1997/QH10 dated December 12, 1997 and the Law Amending and Supplementing Certain Provisions of the Law on the State Bank of Vietnam No. 10/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Credit Organizations No. 02/1997/QH10 dated December 12, 1997 and the Law Amending and Supplementing Certain Provisions of the Law on Credit Organizations No. 20/2004/QH11 dated June 15, 2004;

Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 52/2003/ND-CP dated May 19, 2003, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding certain provisions of the Accounting Law applicable in state accounting;

Pursuant to Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding certain provisions of the Accounting Law applicable in business operations;

After being approved by the Ministry of Finance in Circular No. 14015/BTC-CĐKT dated December 4, 2005 of the Ministry of Finance;

At the proposal of the Director of the Accounting and Finance Department,

DECISION:

Article 1. Issued together with this Decision "Accounting Voucher System for Banks".

Article 2This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Decisions No. 321/QĐ-NH2 dated December 4, 1996 of the Governor of the State Bank of Vietnam on the issuance of Accounting Voucher Systems for banks and credit organizations, and Decision No. 308/QĐ-NH2 dated September 16, 1997 of the Governor of the State Bank of Vietnam on the issuance of Regulations on the establishment, use, control, handling, preservation, and storage of electronic vouchers for banks and credit organizations.

Article 3The Heads of the Office, Directors of the Accounting and Finance Department, Heads of units under the State Bank of Vietnam, Governors of the State Bank of Vietnam branches in provinces and centrally-administered cities, Chairmen of the Board of Management and General Managers (Directors) of credit organizations, and other non-credit organizations engaged in banking activities are responsible for implementing this Decision.

ACCOUNTING VOUCHER SYSTEM FOR BANKS

 

(Issued together with Decision No. 1789/2005/QĐ-NHNN dated December 12, 2005

of the Governor of the State Bank of Vietnam)

I. GENERAL PROVISIONS

Article 1.Scope of application

This system stipulates the content, methods of preparation, signing, supervision, circulation, management, and use of accounting vouchers for banks.

Accounting vouchers for banks are documents or objects carrying information reflecting economic and financial transactions that have occurred and been completed, serving as the basis for recording in bank accounting books.

Article 2.APPLICATION OBJECTS

1. The State Bank of Vietnam, credit organizations, and non-credit organizations engaged in banking activities (hereinafter referred to collectively as banks).

2. Organizations and individuals (hereinafter referred to collectively as customers) using accounting vouchers for banks in their transactions with banks.

Article 3.FORM AND SAMPLE OF ACCOUNTING VOUCHERS FOR BANKS

1. Accounting vouchers for banks may be in paper form or electronic form.

2. Sample accounting vouchers include:

a) Samples of accounting vouchers prescribed by the Ministry of Finance for common application by accounting units, specifically:

- Units under the State Bank of Vietnam: follow the sample accounting vouchers applicable to administrative and public service units.

- Credit organizations and non-credit organizations engaged in banking activities: follow the sample accounting vouchers applicable to enterprises.

b) Samples of accounting vouchers specific to the banking industry (vouchers related to payment, credit, and financial income and expenditure activities within the scope of banking operations) prescribed by the State Bank of Vietnam. The list and forms of accounting vouchers specific to the banking industry are specified in other documents.

Article 4.LEGAL AND VALID VOUCHERS

Legal and valid accounting vouchers for banks are those prepared in accordance with the laws on accounting and the provisions of Articles 4, 6, and 7 of this system. Information and figures on legal and valid accounting vouchers serve as the basis for recording in bank accounting books.

II. SPECIFIC PROVISIONS

Article 5.CONTENT OF ACCOUNTING VOUCHERS FOR BANKS

1. Accounting vouchers for banks must contain the following main contents:

a) Name and number of the voucher;

b) Date of preparation of the voucher;

c) Name, address, identification card/passport number, account number of the payer (or transferor) and name, address of the bank serving the payer (or transferor);

d) Name, address, identification card/passport number, account number of the beneficiary of the amount stated on the voucher and name, address of the bank serving the beneficiary;

đ) Content of the economic and financial transaction;

e) Quantity, unit price, and amount of the economic and financial transaction recorded in figures; the total amount of the accounting voucher used for cash receipts and payments must be recorded in figures and in words;

g) Signature, full name of the preparer, approver, and other persons related to the accounting voucher. For vouchers related to inventory and fund movements, inter-bank transfers, there must be signatures of the supervisor (Head of Accounting, person in charge of accounting) and the approver (Head of the unit) or authorized person.

2. In addition to the main contents of accounting vouchers stipulated in Clause 1 of this Article, banks may supplement additional elements depending on the type of voucher. In cases where banks provide retail banking services, one-stop transactions... with cash receipt and payment vouchers within the transaction limit authorized by the teller, at the end of each working day, the teller must prepare a Daily Transaction Report listing all transactions that occurred during the day, clearly stating the number of transactions, voucher numbers, amounts on each type of voucher, and the actual cash received and paid. The supervisor (Head of Accounting or authorized person) must verify and reconcile the Daily Transaction Report with the issued vouchers and the actual cash received and paid. A Daily Transaction Report prepared in accordance with the prescribed procedures and having complete signatures is considered a legal and valid voucher and serves as the basis for recording in the accounting books.

3. Writing and figures on accounting vouchers for banks must comply with the provisions of the Accounting Law and this system:

a) The writing used on bank accounting vouchers shall be in Vietnamese, and electronic voucher characters must comply with the standard character code set for Vietnamese characters as prescribed by the State. In cases where foreign languages must be used on accounting vouchers, both Vietnamese and the foreign language must be used simultaneously.

Bank accounting vouchers generated outside the territory of Vietnam recorded in a foreign language, when used to record in Vietnam, must be translated into Vietnamese. For infrequent vouchers, the entire voucher must be translated. For frequently occurring vouchers, only the main contents must be translated according to the regulations of the Ministry of Finance. The Vietnamese translation of the voucher must be attached to the original version in the foreign language.

b) The numerals used on bank accounting vouchers shall be Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; a period (.) must be placed after thousands, millions, billions, trillions, quadrillion, quintillion; when recording digits after the unit digit, a comma (,) must be placed after the unit digit.

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

1. Electronic vouchers used in bank accounting must contain all the contents prescribed in Article 5 of this Regulation and must be encrypted to ensure data security during use, processing, transmission, and storage. Electronic vouchers may be contained in information carriers such as magnetic tapes, floppy disks, payment cards, and other storage devices.

2. Conditions for using electronic vouchers:

a) Banks using electronic vouchers must meet the following conditions:

- Having locations, information transmission routes, information networks, communication equipment, and appropriate devices to meet the requirements for exploitation, control, processing, use, preservation, and storage of electronic vouchers;

- Having staff with sufficient qualifications and capabilities corresponding to technical requirements to implement procedures for creating, processing, using, preserving, and storing electronic vouchers according to accounting and payment procedures.

- Meeting the conditions stipulated in sub-items b and c of Clause 2 of this Article.

b) Organizations and individuals using electronic vouchers to conduct transactions and payments through banks must submit a request and agree with the bank (where the account is opened) on the following conditions:

- The digital signature of the legal representative, or the authorized person of the legal representative of the organization or individual using the electronic voucher and conducting electronic payment transactions.

- The method of receiving and transmitting electronic vouchers and the technology of information carriers.

- Commitment regarding activities carried out by their own electronic vouchers that match the regulations and bear responsibility for any losses caused by unintentional or intentional disclosure of digital signatures, leading to fraud.

c) Banks and customers using electronic vouchers must apply security measures and data preservation during use and storage; they must have management and inspection measures against exploitation, intrusion, copying, theft, or improper use of electronic vouchers. When stored, electronic vouchers must be managed like original accounting documents but must have appropriate equipment available for use when necessary.

3. The conversion of electronic vouchers into paper vouchers (or vice versa) for transactions and payments must be carried out in accordance with the regulations on the creation, circulation, control, and signing of bank accounting vouchers; ensuring consistency between the voucher used as the basis for conversion and the converted voucher, and ensuring the legal validity of the voucher. On the voucher used as the basis for conversion, the symbol "ĐCH" (converted) must be noted. After being used as the basis for conversion, the voucher retains only archival value for monitoring and checking and loses its effectiveness for transactions and payments.(converted). Vouchers after being used as the basis for conversion retain only archival value for monitoring and checking and lose their effectiveness for transactions and payments.

Article 7.Creating bank accounting vouchers

1. All economic and financial transactions related to money trading and banking services, receipt and use of capital and funds; income, expenditure, establishment, and use of bank funds, etc., must be recorded in accounting vouchers. Bank accounting vouchers can only be created once for each economic and financial transaction.

2. All bank accounting vouchers (including those created by the bank and those created by customers) must be clearly, fully, timely, and accurately recorded according to the prescribed contents on the form.

3. For cheques, customers must create them on pre-printed cheque forms received from the bank where the customer has an account. For vouchers for transferring money to the State Treasury for tax and budget payments, the taxpayer's tax number and budget item must be fully recorded. For vouchers dealing exclusively with internal bank transactions, banks must use internal voucher forms such as Transfer Orders, Receipts, Payments, etc., and not use vouchers created by customers.

4. Accounting vouchers on paper must be created with the required number of copies. If multiple copies of accounting vouchers are required for one economic and financial transaction, the contents of all copies must be identical and created only once, accurately reflecting the time, place, content, and amount of the transaction. In case of damaged, incomplete, or incorrect vouchers, they must be canceled by drawing an X or writing "CANCELLED" across all faulty copies. Copies of vouchers with pre-printed serial numbers (such as Cheques, Cargo Advice Notes, etc.) that are incorrectly filled out must be kept intact at the stub or in the voucher book before destruction procedures are carried out. When destroying important incorrectly filled-out vouchers, a destruction record must be made and the destruction carried out in accordance with the regulations.

Accounting vouchers on paper issued or converted from electronic vouchers to paper vouchers for transactions and payments with external organizations and individuals must be sent out with the stamp of the bank unit (branch, transaction office...). The use of seals to affix on accounting vouchers for bookkeeping and payment within the bank shall be regulated by the General Director (Director) of that bank, but it must ensure the legal validity of the vouchers and comply with the legal regulations on seal management and usage.

5. The content of economic and financial transactions on banking accounting vouchers must be fully written in complete sentences and clearly meaningful. For paper vouchers, when writing, ink pens (purple, blue, black ink) must be used; numbers and letters must be continuous without interruption, blank spaces must be crossed out; abbreviations, unaccented letters, faint or blurred handwriting, erasing, and corrections are not allowed; red ink (except for accounting vouchers prepared to correct errors) cannot be used. Vouchers that have been erased or corrected are invalid for payment and recording in the bank's accounting books.

6. The date of issuance of banking accounting vouchers must be recorded in numerical form. The issuance date of the voucher should be the actual date it was submitted to the bank (except for vouchers where the issuance date and the date of entry into the ledger are specified as separate contents).

Banking accounting vouchers must bear voucher numbers; for pre-numbered vouchers, the voucher number is the pre-printed number; for vouchers created by customers, customers must assign numbers. For checks, the series and number of checks issued by the customer must match the series and number of checks sold by the bank (where the customer has an account). The Head Accountant or the person responsible for accounting at the bank (hereinafter referred to as the Head Accountant) shall specify the numbering of vouchers created by their own bank unit.

7. The amount on banking accounting vouchers must be recorded both in figures and in words. The amount in words must be clearly meaningful; the first letter of the amount in words must be capitalized and placed at the beginning of the first line, without skipping lines or spaces between letters, and no additional letters can be added between two consecutive letters on the voucher.

8. The person creating, the person approving, and other signatories on banking accounting vouchers shall be responsible for the content of the accounting vouchers.

9. Banking accounting vouchers created in electronic form must comply with the provisions of Article 18, Clause 1 and Clause 2 of Article 19 of the Accounting Law and the provisions of this Regulation:

- Electronic vouchers must be established according to the prescribed format, structure, and content, ensuring the legal validity of the accounting vouchers.

- Electronic vouchers recorded on data carriers must have specific indications regarding time and technical factors to ensure the use, inspection, and control of electronic vouchers when necessary.

- Data and information on vouchers must be reflected clearly, truthfully, and accurately, and must be encoded according to the prescribed regulations. The voucher must contain all relevant digital signatures of those responsible for the accuracy and security of the data; the digital signature on the voucher must match the digital signature issued and managed by the bank where the account is opened or the Payment Center of the Bank.

- The date of issuance of electronic vouchers must be recorded in numerical form and in the format: DD/MM/YYYY (where DD is the day; MM is the month; YYYY is the year).

- The cancellation and correction of incorrectly issued electronic vouchers shall be carried out in accordance with the laws and regulations of the State Bank on handling errors in electronic transactions and payments.

Article 8.Signing banking accounting vouchers

1. The signing of banking accounting vouchers must be carried out in accordance with the provisions of the law and this Regulation:

a) Banking accounting vouchers must bear sufficient signatures. Signatures on paper accounting vouchers must be made with ink pens. Red ink or pre-stamped signatures are not allowed. The signature of one person on accounting vouchers must be consistent.

b) Signatures on banking accounting vouchers must be signed by authorized persons or persons authorized to sign. It is strictly prohibited to sign accounting vouchers before all required contents are fully recorded.

c) Payment accounting vouchers must be signed by the authorized person approving the payment and the controller (Head Accountant or authorized person) before execution. The signature on payment accounting vouchers must be signed on each copy. In cases where the bank implements a one-stop service, for cash payment vouchers within the transaction limit authorized to the controller, the transaction officer may sign the voucher and pay the customer. The signatures of the controller and the approver will be completed at the end of the day on the Daily Transaction Register, but strict control and reconciliation must be ensured between the Daily Transaction Register and the executed accounting vouchers.

d) Electronic vouchers must bear digital signatures as prescribed by law. Digital signatures on electronic vouchers have the same effect as handwritten signatures on paper vouchers.

2. Customer signatures on transaction vouchers with banks:

a) For transaction vouchers created by individual or organizational customers who are not legally required to appoint a Head Accountant, the voucher must bear the signature of the account holder or a person authorized by the account holder to sign on their behalf.

b) For vouchers created to withdraw funds from a joint account holder's account, the voucher must bear the signatures of all joint account holders or persons authorized by them to sign on their behalf. If the joint account holders agree with the bank to use only one signature among the joint account holders' signatures on transaction vouchers with the bank, such agreement must be documented in writing with the signatures of all joint account holders, and the joint account holders must commit to fully assume responsibility for any risks or losses caused by their failure to sign on transaction vouchers with the bank.

c) For bank transaction documents issued by customers who are units or organizations required to appoint a chief accountant under the law, such documents must necessarily bear the signatures of the account holder, the chief accountant, or a person authorized to sign on their behalf, and the unit's stamp (if the document is on paper).

d) The signature and stamp (if any) of the customer on paper bank transaction documents must match the specimen signature registered at the bank where the account is opened. An electronic signature on an electronic document must correspond to the signature issued by the bank where the account is opened (or by the competent authority).

đ) The authorization for proxy signing on bank accounting documents must comply strictly with the relevant legal provisions on authorization.

3. The bank's signature related to the document:

a) The General Director (Director) of the bank shall stipulate the分级限制再次出现。请确认是否需要我继续翻译剩余部分，或者是否有其他特定需求。

b) When signing on accounting vouchers, bank officers and employees may only sign within the scope of their authority as prescribed and must sign according to the model that has been registered (or obtained if it is an electronic signature). Bank officers and employees who sign on vouchers beyond their authority, sign incorrectly according to the registered model, or sign correctly but fail to exercise due diligence in reviewing before signing shall be subject to legal sanctions depending on the severity of the violation.

c) Bank officers and employees responsible for tasks related to the responsibility of signing accounting vouchers (such as accountants, IT staff, cashiers, credit officers) must establish a sample of their signatures to register with the head accountant, and this sample must be confirmed by the leadership of the banking unit before implementation. When there is a change in personnel, new officers and employees must establish a sample of their signatures to replace the sample of the person ceasing to perform related responsibilities. Expired signature samples at various departments must be crossed out to invalidate them, dated, and stored separately in a file and retained according to the prescribed period. The General Director (Director) of the banking unit is responsible for managing, supervising the registration, use, and cancellation of signature samples in accordance with the law.

d) The issuance, management, use, and cancellation of electronic signatures in banks shall be carried out in accordance with current laws and regulations of the State Bank.

Article 9. Control of bank accounting vouchers

1. All bank accounting vouchers must be strictly controlled before performing transactions (accounting entries, payments, receipts, disbursements, etc.). The content of controlling bank accounting vouchers includes:

a) For paper vouchers:

- Controlling the clarity, completeness, and truthfulness of the contents recorded on the voucher; controlling the legality and validity of the economic and financial transactions; controlling the accuracy of the data and information on the voucher.

- Controlling the compliance with internal management regulations by the preparer, checker, and approver for each type of economic transaction. Controlling and comparing seals (if any) and signatures on the voucher (including customer signatures and signatures of relevant bank officers and employees) to ensure that the seals and signatures on the voucher match the registered seal and signature models at the bank.

- Controlling secret codes (KHM) for vouchers that require KHM.

b) For electronic vouchers: The control of electronic vouchers is divided into two parts, technical information must be controlled first, followed by the control of the content of the transaction:

- Controlling technical information, including:

+ The identification code on the voucher must correspond to the prescribed code; passwords on the voucher must correspond to the prescribed password.

+ The file name must be established according to the prescribed name and information format; controlling to ensure there is no duplication of content information on the voucher.

+ Validity of the voucher content.

- Controlling the content of the transaction:

+ Applying visual inspection methods or combining visual inspection with specialized equipment to verify the accuracy of the data.

+ Inspecting electronic signatures, secret codes, and security key codes on the voucher.

+ Checking the name, account number, and balance of the deposit account to pay the amount stated on the voucher.

+ Checking the existence and format of certain mandatory fields on the voucher.

2. When controlling accounting vouchers, if violations of the law, state mechanisms, and banking industry regulations are discovered, the transaction (payment, withdrawal from the vault, warehouse withdrawal, etc.) must be refused, and the matter reported immediately to the bank's leadership for timely handling in accordance with current laws.

Accounting vouchers prepared without following procedures, with unclear or inaccurate content and figures, have the right to be returned to the customer or informed to the preparer to reissue or correct them before being used as a basis for recording in the accounting books.

In cases where customer electronic vouchers received contain errors or are invalid, the bank will not process them and must return them to the sender for reissuance and maintain a record of these vouchers for at least ten days from the date of receipt to serve potential bank requests for reconciliation and review.

3. The control and processing of vouchers used for internal accounting and payment transactions in banks shall be regulated by the General Director (Director) of the bank.

Article 10. Transfer of vouchers

1. Banks must establish rules and inform customers about the transaction hours during the bank's working day. All accounting vouchers received during transaction hours must be processed and accounted for on the same day (except in cases of technical malfunctions or other objective reasons). In special cases where vouchers are received after transaction hours, they may be processed and accounted for on the next working day.

2. The procedures for receiving and transferring accounting vouchers at banks shall be stipulated by the General Director (Director) of the bank but must include all the following steps: receiving vouchers from customers or preparing vouchers (if they are transactions initiated by the bank); controlling the vouchers; executing cash receipts and payments, issuing and receiving assets, recording and settling according to specific regulations for each transaction; summarizing all vouchers generated in a day; organizing, binding, preserving, and storing them.

3. When circulating vouchers, it must ensure the principle that:

a) For vouchers related to cash deposits and withdrawals: if it is a deposit voucher, the bank must collect the full amount before recording in the accounting books; if it is a withdrawal voucher, the bank must record in the accounting books first before making the payment.

b) For vouchers used in non-cash settlements (transfers), the bank shall only credit the account of the beneficiary when the payer's account has sufficient funds to settle (except where otherwise provided by law).

c) Vouchers circulated between departments within a banking unit shall be organized and circulated internally by the bank without passing through the hands of customers. Payment vouchers such as transfers, netting settlements... shall be circulated through internal networks, inter-bank networks, postal services, or directly exchanged among relevant banks.

Article 11.Management of printing and issuing accounting voucher templates

1. The Head of the Accounting and Finance Department shall be responsible for guiding the printing and issuance of accounting voucher templates used in State Bank units.

2. The General Director (Director) of the bank shall organize the printing and issuance of accounting voucher templates used in their own unit but must ensure compliance with legal provisions and the regulations of the State Bank:

- For accounting vouchers prescribed by the Ministry of Finance, the printing and issuance shall be carried out in accordance with the current regulations of the Ministry of Finance.

- For accounting vouchers with specific characteristics of the banking industry and included in the mandatory list, banks shall base on standards, formats, and content prescribed by the State Bank to organize printing and register the templates with the Central State Bank (Accounting and Finance Department) before issuance. Branches and representative offices of credit institutions shall send copies of their payment vouchers to the State Bank (State Bank Representative Office or State Bank Branch in the province/city) in the same area for prior notification before use. Payment vouchers not registered with the State Bank will be considered invalid and not accepted for settlement through the State Bank.

- For accounting vouchers with specific characteristics of the banking industry and included in the guidance list such as vouchers for transactions between customers and banks, vouchers for internal accounting and settlement within a bank..., banks may independently design accounting voucher templates in compliance with legal provisions to organize printing and issuance.

Article 12.Photocopies of accounting vouchers

1. Photocopies of accounting vouchers must be made from the original and must have the signature and stamp of confirmation of the legal representative of the accounting unit holding the original or the competent state agency deciding to temporarily detain or confiscate accounting documents on the photocopy.

2. Photocopies of accounting vouchers can only be made in the following cases:

a) Banking units with foreign loan or aid projects must submit the original vouchers to foreign sponsors as required. In this case, the photocopies must bear the signature and stamp of confirmation of the legal representative of the sponsor or the banking unit.

b) Banking units whose original accounting vouchers are temporarily detained or confiscated by a competent state agency. In this case, the photocopies must bear the signature and stamp of confirmation of the legal representative of the state agency deciding to temporarily detain or confiscate the accounting documents.

c) Accounting vouchers lost or destroyed due to objective reasons such as natural disasters or fires. In this case, the bank must request photocopies from the purchasing or selling units and other related units. On the photocopies, there must be the signature and stamp of confirmation of the legal representative of the purchasing or selling unit or of another related accounting unit.

d) Other cases as prescribed by law.

Article 13.Preservation and storage of accounting vouchers of banks

1. Preservation of accounting vouchers of banks

a) Accounting vouchers must be managed and preserved fully and safely during use and storage by banks. Accountants are responsible for managing and preserving their accounting vouchers during use.

b) The classification, arrangement, packaging, and preservation of accounting vouchers at banks shall be regulated by the General Director (Director) of the bank, ensuring strict management and convenience for retrieval and storage:

- For paper vouchers: daily, after being used to record in accounting books and reconciled correctly between accounting sections, they must be promptly collected, classified, arranged, numbered sequentially from number 01, 02, ..., n, bound into neat and secure voucher journals. Accounting voucher journals shall be bound separately by date (if the number of vouchers generated in a day is too many or too few, the number of voucher journals to be bound shall be determined based on the quantity of vouchers). Outside the cover of each journal, the following information shall be recorded: name of the voucher journal; date, month, year of the vouchers; number of vouchers in the journal; name and signature of the person binding and numbering the voucher journal.

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

c) Accounting vouchers used to record in accounting books shall be stored in the accounting department for no more than 12 months from the end of the annual accounting period, after which they must be transferred to the archive for storage and preservation in accordance with the regulations.

d) Accounting vouchers that have not been used must be carefully stored to prevent damage or loss. Important seals with the value of money must be managed like money.

2. Storage of bank accounting vouchers

a) The General Director (Director) of the bank shall guide the organization of the storage and preservation of accounting vouchers at their own unit, ensuring compliance with legal regulations and shall be responsible for the safety, completeness, and legality of the stored accounting vouchers.

b) Stored accounting vouchers must be original copies. In cases where accounting vouchers are temporarily detained, confiscated, lost, or destroyed, the bank must provide a record along with a copy of the detained, confiscated, lost, or destroyed documents. For accounting vouchers that only have one original copy but need to be stored in two places, one of the storage locations will keep a copied version of the voucher.

c) Other contents regarding the storage of accounting vouchers such as storage location, storage period and retention period, destruction of expired accounting vouchers... shall be carried out in accordance with the Accounting Law, the Decree guiding the Accounting Law, and the State Bank's regulations on the storage and preservation of accounting documents.

Article 14.Provision of bank accounting vouchers

1. The provision of accounting vouchers to competent authorities for investigation, verification, examination, search, and appraisal at banks shall be conducted in accordance with legal regulations and the State Bank's provisions. During the process of investigation, verification, examination, search, and appraisal of accounting vouchers, there must be the presence of the warehouse custodian (if the vouchers are being stored in the warehouse), the head of the bank's accounting department, or an authorized person. The verification, examination, search, and appraisal of accounting vouchers can only be conducted at the designated location within the bank's workplace related to the vouchers. During the process of investigating, verifying, examining, searching, and appraising accounting vouchers, if anyone damages, loses, or alters the original vouchers, they must prepare a record, clarify responsibility, and handle it according to the law.

2. Only authorized agencies have the right to temporarily detain, confiscate, or seal bank accounting vouchers. In cases of temporary detention or confiscation, the competent authority must make a copy of the detained or confiscated vouchers and sign confirmation on the copied vouchers; simultaneously, they must prepare a record detailing the reasons, quantity of each type of detained or confiscated accounting vouchers, and sign and stamp it. In cases of sealing, the authorized agency sealing the accounting vouchers must prepare a record, detailing the reasons, quantity of each type of sealed accounting vouchers, and sign and stamp it.

Article 15.Lost or destroyed accounting vouchers

When discovering lost or destroyed accounting vouchers, the accounting staff must perform the following tasks:

1. Check, determine, and prepare a record regarding the quantity, condition, and cause of the lost or destroyed accounting vouchers, and notify relevant organizations, individuals, and state agencies; In cases of lost blank checks, a report must be made to the local police about the serial number, quantity of lost checks, circumstances of loss for verification and handling according to the law, while also announcing on mass media and other banks to invalidate the lost checks.

2. Organize the recovery of lost or destroyed accounting vouchers.

3. Contact organizations, individuals purchasing or selling goods or services, or other related units to obtain copies or confirmations of lost or destroyed accounting documents in accordance with legal regulations.

4. For accounting vouchers related to lost or destroyed assets that cannot be recovered through the measures stipulated in Clauses 1, 2, and 3 of this Article, a property inventory must be conducted to recreate the lost or destroyed accounting vouchers.

III. IMPLEMENTATION PROVISIONS

Article 16.The Head of the Accounting and Finance Department is responsible for implementing and inspecting the implementation of this system in the State Bank.

The Chairman of the Board of Directors, the General Director (Director) of the bank is responsible for organizing the implementation of this system in their own unit.

Article 17.Any violation of the provisions in this system, depending on the nature and degree of violation, will be handled according to the law./.