Accountants Need to Know: What Color Ink to Use for Signing Accounting Documents?

17:53, 10/07/2024

According to legal regulations, cases of signing accounting documents with incorrect ink color will be fined from 3 to 5 million VND. This is not a small fine, so everyone should pay attention to the regulations regarding ink color when signing accounting documents to avoid violations.

Pursuant to Section 1, Article 19 of the Law on Accounting 2015:

"1. Accounting vouchers must have sufficient signatures according to the titles specified on the vouchers. Signatures on accounting vouchers must be made with non-fading ink. Red ink or pre-stamped signatures are not allowed. The signature on accounting vouchers of one person must be consistent. The signature on accounting vouchers of the visually impaired shall follow regulations of the Government of Vietnam.”

Moreover, pursuant to Section 1, Article 8 of Decree 41/2018/ND-CP:

"1. A fine ranging from 3,000,000 VND to 5,000,000 VND shall be imposed for one of the following violations:

…

c) Signing accounting vouchers with red ink or fading ink;

…"

Based on the aforementioned regulations, individuals are not allowed to use red ink, fading ink, or pre-stamped signatures to sign accounting vouchers. Violations shall incur a fine ranging from 3,000,000 VND to 5,000,000 VND, with an average fine of 4,000,000 VND.

Duy Thinh

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- The legal regulations in this article are according to Vietnamese Law;
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