Can accounting documents be signed with a pencil?

Based on Clause 3, Article 118 of Circular 200/2014/TT-BTC, the provisions are as follows:

All accounting documents must bear signatures as per the specified titles documented on the papers to be valid. Particularly, electronic documents must bear electronic signatures in accordance with the law. All signatures on accounting documents must be signed using a ballpoint pen or ink pen, signatures must not be in red ink or pencil, and signatures on accounting documents used for disbursement must be signed on each copy. The signature on an accounting document of an individual must be consistent and match the registered signature according to regulations, in the absence of a registered signature, subsequent signatures must match previous signatures.

Thus, according to the above regulation, all accounting documents must not bear signatures signed with pencil. They must be signed using a ballpoint pen or ink pen.

Respectfully!