In Which Cases Are Bank Accounting Documents Photocopied?

Bank accounting documents may be photocopied in the cases specified in Clause 2, Article 12 of Decision 1789/2005/QD-NHNN on the Regulation of Bank Accounting Documents issued by the Governor of the State Bank. Specifically:

- The banking unit has a loan or aid project from abroad and is required to submit the original documents to the foreign sponsor. In this case, the photocopied document must bear the signature and seal of the legal representative of the sponsor or the banking unit.

- The banking unit has its original accounting documents temporarily held or confiscated by a competent state authority. In this case, the photocopied document must bear the signature and seal of the representative of the competent authority that decides to temporarily hold or confiscate the accounting documents.

- The accounting documents are lost or destroyed due to objective reasons such as natural disasters or fires. In this case, the bank must go to the purchasing unit, the selling unit, and other related units to request photocopies of the lost accounting documents. The photocopied documents must have the signature and seal of the legal representative of the purchasing unit, the selling unit, or other relevant accounting units.

- Other cases as prescribed by law.

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