Procedure for Printing the Accounting Ledger of Foreign Loans and Debt Repayments of the Government of Vietnam

Based on Article 28 of Circular 99/2021/TT-BTC (effective from January 1, 2022) which regulates the printing of accounting books for external loans and debt repayment of the Government of Vietnam as follows:

- The general ledger account is printed on paper in the prescribed format for storage after the accounting period has closed and the loan and debt repayment report of the Government of Vietnam has been completed as per regulations.

- After printing, it must be bound into a book, pages must be numbered sequentially from the first page to the last page, and be approved by the Chief Accountant (or the person assigned to be in charge of the operations) at the unit. The first page of the printed accounting book must clearly state the name of the unit, the name of the book, the accounting period, the accounting year, the date of book creation, the full name, and signature of the person in charge of the book, and the Chief Accountant (or the person assigned to be in charge of the operations).

Sincerely!