Regulations on the Reproduction of Bank Accounting Documents
The duplication of bank accounting documents is stipulated in Article 12 of Decision 1789/2005/QD-NHNN in 2005 regarding the Regime of Bank Accounting Documents issued by the Governor of the State Bank. Specifically:
- Duplicated accounting documents must be copied from the original and must bear the signature and seal of the legal representative of the accounting unit storing the original or the competent state agency deciding to temporarily seize or confiscate the accounting documents on the duplicated document.
- Duplicated accounting documents may only be executed in the following cases:
+ The bank unit has a project for foreign debt or aid according to a commitment to submit the original document to the foreign sponsor. In this case, the duplicated document must bear the signature and seal of the legal representative of the sponsor or the bank unit.
+ The bank unit is temporarily detained or has the original accounting document confiscated by a competent state agency. In this case, the duplicated document must bear the signature and seal of the representative of the competent state agency deciding to temporarily seize or confiscate the accounting documents.
+ The accounting documents are lost or destroyed due to objective reasons such as natural disasters, fires. In this case, the bank must go to the purchasing or selling unit of goods and services and other related units to request duplication of the lost accounting documents. The duplicated document must bear the signature and seal of the legal representative of the purchasing unit, selling unit, or other related accounting unit.
+ Other cases as prescribed by law.
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