Consolidated Document number 18/VBHN-NHNN on the implementation of mandatory reserves for credit institutions and foreign bank branches

Pursuant to …;

Regarding the issuance of accounting vouchers for banks

Decision No. 1789/2005/QD-NHNN dated December 12, 2005, issued by the Governor of the State Bank of Vietnam on the issuance of Accounting Vouchers for Banks, which took effect from January 7, 2006, was amended and supplemented by:

Circular No. 70/2025/TT-NHNN dated December 31, 2025, issued by the Governor of the State Bank of Vietnam to amend and supplement certain provisions of legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam, which took effect from January 1, 2026.

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/ND-CP dated May 31, 2004, issued by the Government, detailing and guiding certain provisions of the Law on Accounting applicable in the field of state accounting;

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

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

- At the proposal of the Director of the Accounting and Finance Department ^[1] ,

DECISION:

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

Article 2This Decision shall take effect fifteen days after its publication in the Official Gazette and shall replace Decisions No. 321/QĐ-NH2 dated December 4, 1996, issued by the Governor of the State Bank of Vietnam on the issuance of Accounting Voucher Systems for Banks and Credit Institutions, and Decision No. 308/QĐ-NH2 dated September 16, 1997, issued by the Governor of the State Bank of Vietnam on the Regulation on the Establishment, Use, Control, Handling, Preservation, and Storage of Electronic Vouchers of Banks and Credit Institutions.

Article 3. ^{[2] , [3]} Heads of units under the State Bank of Vietnam, credit institutions, and foreign bank branches are responsible for organizing the implementation of this Decision./.

ACCOUNTING VOUCHER SYSTEM FOR BANKS

(Issued together with Decision No. 1789/2005/QD-NHNN dated December 12, 2005, issued by the Governor of the State Bank of Vietnam) 

I. GENERAL PROVISIONS

Article 1Scope of Application

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

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

Article 2Applicability

1. The State Bank, credit institutions, and non-credit institutions 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 3Forms and Templates of Accounting Vouchers for Banks

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

2. Templates of accounting vouchers include:

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

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

- Credit institutions and non-credit institutions engaged in banking activities: follow templates of accounting vouchers applicable to enterprises.

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

Article 4Legal and Valid Accounting Vouchers

A legal and valid accounting voucher for banks is one 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 ledgers.

II. SPECIFIC PROVISIONS

Article 5Content 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 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 those related to the accounting voucher. For vouchers related to inventory entry and exit, inter-bank transfer payments, there must be signatures of the controller (Chief Accountant, accounting supervisor) and the approving authority (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 case a bank provides retail banking services, one-stop transactions... with cash receipts and payments vouchers within the transaction limit controlled by authorized personnel, at the end of each working day, the transaction officer must prepare a list of transactions generated on that day, clearly recording information about the number of transactions occurred, the number of vouchers, the amount on each type of voucher, and the actual total amount received and paid. The controller (Head of Accounting Department or authorized person) must verify and reconcile the accuracy between the list of daily transactions and the generated vouchers and the actual amounts received and paid. The list of daily transactions prepared in accordance with the prescribed procedures and having all required signatures is considered a valid document and serves as the basis for accounting records.

3. Writing and numerals on bank accounting vouchers shall be carried out in accordance with the provisions of the Accounting Law and this Regulation:

a) The writing used on bank accounting vouchers shall be in Vietnamese, electronic vouchers 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.

Accounting vouchers generated outside the territory of Vietnam shall be recorded in a foreign language, when used to record in Vietnam, they must be translated into Vietnamese. For infrequent vouchers, the entire voucher must be translated. For frequently generated 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 in a foreign language.

b) 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 place, 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 stipulated in Article 5 of this Regulation and must be encrypted to ensure data security during usage, processing, transmission, and storage. Electronic vouchers are stored in media such as magnetic tapes, 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 the procedures for creating, processing, using, preserving, and storing electronic vouchers according to accounting and payment procedures.

- Meeting the conditions specified in points 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:

- Digital signature of the legal representative or authorized representative of the organization or individual using electronic vouchers and conducting electronic payment transactions.

- Methods and techniques for receiving and transmitting electronic vouchers.

- Commitment regarding activities conducted based on their own electronic vouchers, complying with regulations and being responsible 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 methods during usage and storage; they must have measures to manage and monitor 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. Converting electronic vouchers into paper vouchers (or vice versa) for transactions and payments must be carried out in accordance with the regulations on creating, circulating, controlling, and signing bank accounting vouchers; ensuring the accuracy between the vouchers used as the basis for conversion and the converted vouchers and ensuring the legality of the vouchers. On the vouchers used as the basis for conversion, the symbol "ĐCH" (converted) must be marked. (already converted). Vouchers after being used as the basis for conversion retain only archival value for monitoring and checking purposes and lose their effectiveness for transactions and payments.

, Clause 1, Clause 2 Article 7a of this Regulation.. Creating bank accounting vouchers

1. All economic and financial transactions related to money business operations and banking services, receipt and use of capital and expenses; income, expenditure, establishment, and use of funds by banks, 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 prepared according to the prescribed contents on the form.

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

4. Accounting vouchers on paper must be prepared with the required number of copies. In cases where multiple copies of accounting vouchers for a single economic or financial transaction are required, the contents of each copy must be identical and prepared only once, accurately reflecting the time, location, content, and amount of the transaction. If a voucher is damaged during printing, lacks a copy, or contains errors, it must be invalidated by drawing an "X" across it or writing "INVALIDATE" on all faulty copies. All copies of pre-numbered vouchers (such as checks, cargo notification papers, etc.) that contain errors must be retained intact at the stub or in the voucher book before destruction procedures are carried out. When destroying important erroneous vouchers, a destruction record must be established and the destruction process must comply with relevant regulations.

Accounting vouchers on paper created by banks or converted from electronic vouchers to paper vouchers for transactions and payments with external organizations or individuals must bear the bank's stamp (branch, trading office, etc.) on the copy sent externally. The use of stamps on accounting vouchers for internal bookkeeping and payment processing within the bank shall be regulated by the General Director (Director) of the bank, but must ensure the legal validity of the vouchers and comply with legal provisions regarding the management and use of stamps.

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

6. The date of preparation of banking accounting vouchers must be recorded in numerical form. The date of the voucher should reflect the actual date of submission to the bank (except for vouchers where the issuance date and the date of entry into the ledger are specified separately as different items).

Banking accounting vouchers must include a voucher number. For pre-numbered vouchers, the voucher number is the pre-printed number. For vouchers prepared by customers, the customer must assign a number. For checks, the series and number issued by the customer must match the series and number 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 rules for vouchers prepared by their own unit.

7. The amount on banking accounting vouchers must be recorded both numerically and in words. The worded amount must be clear and meaningful, with the first letter of the worded amount capitalized and placed immediately at the beginning of the first line, without skipping lines or spaces between letters, and no additional letters may be added between two consecutive letters on the voucher.

8. The preparer, approver, and other signatories on banking accounting vouchers are responsible for the content of the accounting vouchers.

9. Banking accounting vouchers prepared 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 prepared according to the prescribed format, structure, and format, containing all necessary information, ensuring the legal validity of the accounting vouchers.

- Electronic vouchers recorded on data carriers must have specific instructions regarding the time and technical factors necessary for the use, verification, and control of electronic vouchers when needed.

- Data and information on vouchers must be clearly, truthfully, and accurately reflected and encrypted according to the prescribed regulations. The voucher must contain the 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 preparation 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 invalidation and correction of erroneously prepared electronic vouchers must be carried out in accordance with the law and the State Bank's regulations on handling errors in electronic transactions and payments.

Article 8Signature on banking accounting vouchers

1. The signing of banking accounting vouchers must comply 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. Signing with red ink or using pre-stamped signatures is prohibited. The signature of one person on accounting vouchers must be consistent.

b) The signature on banking accounting vouchers must be signed by a person authorized to sign or by someone delegated to sign. It is strictly forbidden to sign accounting vouchers before all required information has been entered.

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

d) ^[4] Electronic vouchers must bear a digital signature or another form of electronic confirmation as provided by law.

2. Customer's signature on transaction vouchers with the bank:

a) For transaction vouchers prepared 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 documents drawn up to withdraw money from the joint account holder's account, such documents must bear the signatures of all joint account holders or the persons authorized by the joint account holders to sign on their behalf. In cases where the joint account holders have agreed with the bank to use only one signature among those of the joint account holders on transaction documents with the bank, such agreements must be documented in writing and signed by all joint account holders, and the joint account holders must fully assume responsibility for any risks or losses resulting from not signing on transaction documents with the bank.

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

d) The signatures and stamps (if any) of customers on paper transaction documents with banks must match the specimen signatures registered at the bank (where the account was opened). Electronic signatures on electronic transaction documents must correspond to the signatures issued by the bank (or competent authority) where the account was opened.

đ) Delegation of signing authority on bank accounting documents must comply strictly with the relevant legal provisions on delegation.

3. Bank signatures related to documents:

a) The General Director (Director) of the bank specifies the classification of transaction limits, scope of authorization, and rights and responsibilities of the authorized signatories on accounting documents for each type of business, ensuring compliance with legal regulations and bearing full responsibility for the authorization of signing accounting documents within the bank.

b) When signing on accounting documents, bank staff members may only sign within the scope of their authority as defined and must sign according to the specimen already registered (or provided if it is an electronic signature). Staff members who sign outside their authority, sign incorrectly according to the registered specimen, or sign correctly but fail to exercise due diligence before signing will be subject to legal penalties depending on the severity of the violation.

c) Bank staff members involved in tasks related to signing accounting documents (such as accounting, information technology, cash management, credit) must prepare a specimen signature to register with the head accountant, and this specimen must be confirmed by the leadership of the banking unit before implementation. Upon personnel changes, new staff members must prepare their own specimen signatures to replace those of the individuals leaving the related signing responsibilities. Expired specimen signatures in various departments must be crossed out to invalidate them, dated, and stored separately in a file for retention as prescribed. The General Director (Director) of the banking unit is responsible for managing, supervising the registration, use, and invalidation of specimen signatures in accordance with legal regulations.

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

Article 9. Control of bank accounting documents

1. All bank accounting documents must be rigorously controlled before executing transactions (accounting entries, payments, receipts, disbursements...), the content of the control of bank accounting documents includes:

a) For paper documents:

- Verify the clarity, completeness, and truthfulness of the contents recorded on the document; verify the legality and validity of the economic and financial transactions; verify the accuracy of the figures and information on the document.

- Verify the compliance with internal management rules by the preparer, checker, and approver for each type of economic transaction. Verify and cross-check the stamp (if any) and signatures on the document (including customer signatures and signatures of bank staff members involved) to ensure that the stamp and signatures on the document match the specimen stamps and signatures registered at the bank.

- Verify the secret code symbol (KHM) for documents specified to have KHM.

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

- Technical information control, including:

+ The identification code on the document must match the designated code; passwords on the document must match the designated passwords.

+ The file name must be established according to the specified name and information model; verify to ensure there is no duplication of content on the document.

+ Legitimate content of the document.

- Transaction content control:

+ Apply visual inspection methods or combine visual inspection with specialized equipment to determine the accuracy of the data.

+ Inspect electronic signatures, secret symbols, and security codes on the document.

+ Inspect the account name, account number, and account balance to pay the amount stated on the document.

+ Inspect the existence and format of certain mandatory sections of the document.

2. When controlling bank accounting documents, if violations of the law, state mechanisms, and banking industry regulations are discovered, the execution (payment, withdrawal, inventory removal...) must be refused, and the matter reported immediately to the bank leadership for timely handling in accordance with current laws.

Accounting documents prepared without following procedures, unclear or inaccurate content can be returned to the customer or reported to the preparer to correct or adjust before being used as a basis for accounting records.

If customer electronic documents received contain errors or are invalid, the bank will not process them and must return them to the sender for correction and maintain a record of these documents. Customers sending electronic documents must accept the return of their documents and retain them for at least ten days from the date of receipt to serve potential bank reconciliation and review requests.

3. The control and processing of accounting vouchers for internal accounting and settlement within banks shall be regulated by the General Director (Director) of the bank.

Article 10. Circulation of Accounting Vouchers

1. Banks must establish regulations and inform customers about the transaction hours with customers and receipt of vouchers 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. Procedures for receiving and transferring, sequence, and time for circulating accounting vouchers at the bank shall be regulated by the General Director (Director) of the bank but must include all steps: receiving vouchers from customers or issuing vouchers (if it is a business transaction generated by the bank); controlling vouchers; performing cash receipts and payments, asset issuance and receipt, accounting and settlement according to specific regulations for each transaction; summarizing all vouchers generated on the same day; arranging, binding, preserving, and storing.

3. When organizing the circulation of vouchers, the following principles must be ensured:

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

b) For vouchers used in non-cash transactions (such as transfers), the bank shall only credit the account of the beneficiary when the payer's account has sufficient funds to cover the transaction (unless otherwise provided by law).

c) Vouchers circulated between departments within a banking unit shall be organized by the bank itself without passing through customers' hands. Vouchers for payments to other banks such as transfers, clearing transactions... shall be circulated through the internal network, inter-bank network, postal service, or directly exchanged between relevant banks.

Article 11. Management of Printing and Issuance of Accounting Voucher Templates for Banks

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

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

- For accounting vouchers prescribed by the Ministry of Finance, the printing and issuance of templates 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 have the responsibility to send their payment voucher templates to the State Bank (State Bank Representative Office or State Bank Branch in the province/city) in the same area for notification prior to use. Payment vouchers not registered with the State Bank will be considered invalid and will not be 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 customer-to-bank transaction vouchers, vouchers used 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. Accounting vouchers photocopies

1. Accounting vouchers photocopies must be made from original copies and must bear the signature and seal of confirmation of the legal representative of the accounting unit storing the original copy or the state agency authorized to temporarily detain or confiscate accounting documents on the photocopy voucher.

2. Accounting vouchers photocopies may only be carried out in the following cases:

a) Banking units with loan projects or grants from foreign countries according to commitments must submit the original voucher to the foreign sponsor. In this case, the photocopy voucher must bear the signature and seal of confirmation of the legal representative of the sponsor or of the banking unit.

b) Banking units whose original accounting vouchers have been temporarily detained or confiscated by authorized state agencies. In this case, the photocopy voucher must bear the signature and seal of confirmation of the representative of the authorized state agency deciding to temporarily detain or confiscate accounting documents.

c) Accounting vouchers lost or destroyed due to objective reasons such as natural disasters or fire. In this case, the bank must request photocopies of the lost accounting vouchers from the purchasing unit, selling unit, or other related units. The photocopy voucher must bear the signature and seal of confirmation of the legal representative of the purchasing unit, selling unit, or other related accounting units.

d) Other cases as prescribed by law.

Article 13. Preservation and storage of banking accounting vouchers

1. Preservation of banking accounting vouchers

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 to ensure strict management and convenience for retrieval and storage:

- For paper vouchers: Daily, accounting vouchers after being used to record in accounting books and reconciled correctly between accounting sections, must be promptly and fully collected for classification, arrangement, numbered in ascending order of consecutive natural numbers starting from 01, 02,..., n, bound into neat and secure voucher journals. Voucher journals are bound separately by day (if the number of vouchers generated in a day is too many or too few, the number of voucher sets to be bound is determined based on the quantity of vouchers). On the cover of each set, the name of the voucher set, date, month, year of the voucher, number of vouchers in the set, name of the binder and journal number should be recorded. for preservation. The accounting voucher journal shall be bound into separate volumes according to the date (in cases where there are too many or too few vouchers generated in a day, the number of volumes required shall be determined based on the quantity of vouchers). On the cover of each volume, record: the name of the voucher volume; the date, month, and year of the vouchers; the number of vouchers in the volume; the name of the person binding and numbering the journal of vouchers.

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

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

d) Unused accounting voucher forms must be carefully preserved and not allowed to deteriorate or be lost. Important seals with value equivalent to money must be managed like money.

2. Storage of banking accounting vouchers

a) The General Director (Director) of the bank guides the organization of the preservation and storage of accounting vouchers at his own unit, ensuring compliance with legal regulations and bears responsibility for the safety, completeness, and legality of the stored accounting vouchers.

b) Stored accounting vouchers must be originals. In cases where accounting vouchers are temporarily detained, confiscated, lost, or destroyed, the bank must attach a report with a copy of the detained, confiscated, lost, or destroyed documents. If there is only one original accounting voucher but it needs to be stored in two places, one place can store a copy of the voucher.

c) Other contents regarding the storage of accounting vouchers such as: storage location, time and duration of storage, destruction of expired accounting vouchers... are implemented in accordance with the Accounting Law, Decree guiding the Accounting Law, and the State Bank's regulations on the storage and preservation of accounting documents.

Article 14. Provision of banking accounting vouchers

1. The provision of accounting vouchers to competent authorities for investigation, reconciliation, examination, retrieval, and appraisal at banks is carried out in accordance with legal regulations and the State Bank's regulations. During the process of investigation, reconciliation, examination, retrieval, and appraisal of accounting vouchers, the presence of the archive custodian (if the vouchers are currently stored in the archive), the head of the bank's accounting department, or the authorized person is required. The reconciliation, examination, retrieval, and appraisal of accounting vouchers can only be conducted at the designated location at the bank's workplace with relevant vouchers. During the process of investigating, reconciling, examining, retrieving, and appraising accounting vouchers, if anyone damages, loses, or alters the original vouchers, they must prepare a report, clarify responsibility, and handle according to the law.

2. Only authorized agencies have the right to temporarily detain, confiscate, or seal banking accounting vouchers. In cases of temporary detention or confiscation, the authorized agency must photocopy the detained or confiscated vouchers and sign confirmation on the photocopy; at the same time, prepare a report detailing the reason, quantity of each type of detained or confiscated accounting vouchers, and sign and stamp. In cases of sealing, the authorized agency sealing the accounting vouchers must prepare a report, detailing the reason, quantity of each type of sealed accounting vouchers, and sign and stamp.

Article 15. Lost or destroyed accounting vouchers

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

1. Check, determine, and prepare a report on the quantity, condition, and cause of lost or destroyed accounting vouchers, and notify the relevant organizations, individuals, and authorized state agencies; In cases of lost blank checks, a report must be submitted 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 notifying through mass media and other banks to invalidate the lost check sheets.

2. An organization shall restore accounting records that have been lost or destroyed.

3. Contact individuals or organizations that have purchased or sold goods or services, or other relevant units to obtain copies or confirmations of accounting documents that have been lost or destroyed in accordance with the provisions of the law.

4. For accounting records related to assets that have been lost or destroyed but cannot be restored through the measures provided for in Clauses 1, 2, and 3 of this Article, an inventory of the assets must be conducted to recreate the lost or destroyed accounting records.

III. IMPLEMENTATION PROVISIONS

Article 16The Director of the Accounting and Finance Department shall be responsible for implementing and supervising the implementation of this regime within the State Bank of Vietnam system.

The Chairman of the Board of Directors, General Director (Director) of the bank shall be responsible for organizing the implementation of this regime within their unit.

Article 17Any violation of the provisions of this regime shall be subject to legal action according to the nature and degree of the violation.

[1] Circular No. 70/2025/TT-NHNN amending and supplementing certain articles of regulatory legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam is based on the following grounds:

"Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12;

Pursuant to the Law on Credit Organizations No. 32/2024/QH15 amended and supplemented by Law No. 96/2025/QH15;

Pursuant to the Accounting Law No. 88/2015/QH13 amended and supplemented by Law No. 56/2024/QH15;

Pursuant to the Law on Electronic Transactions No. 20/2023/QH15;

Pursuant to Decree No. 26/2025/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

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

The Governor of the State Bank of Vietnam hereby promulgates Circular amending and supplementing certain articles of regulatory legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam.

[2] Articles 8 and 9 of Circular No. 70/2025/TT-NHNN amending and supplementing certain articles of regulatory legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam shall take effect from January 1, 2026, as follows:

“Article 8. Implementation clause

This Circular shall take effect from January 1, 2026.

Article 9. Implementation responsibilities

Heads of units under the State Bank of Vietnam; credit institutions, branches of foreign banks shall be responsible for organizing the implementation of this Circular.

[3] This provision has been amended pursuant to Article 6 of Circular No. 70/2025/TT-NHNN amending and supplementing certain articles of regulatory legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam, which takes effect from January 1, 2026.

[4] This point has been amended pursuant to Article 7 of Circular No. 70/2025/TT-NHNN amending and supplementing certain articles of regulatory legal documents in the field of accounting issued by the Governor of the State Bank of Vietnam, which takes effect from January 1, 2026.