Preservation period for Accounting and auditing management records and documents in Vietnam as of March 1, 2024

No

Name of group of records and documents

Preservation period

III. Accounting and auditing management documents

56.

Documents for developing and promulgating regulations on accounting and auditing management

forever

57.

Documents for developing and promulgating strategies and medium-term and annual plans on accounting and auditing

forever

58.

Documents reporting the results of state management activities in the field of accounting and auditing annually and for many years

forever

59.

Dossier for issuance of certificate of chief accountant training

10 years

60.

Documents for issuance, re-issuance, adjustment and revocation of certificates of eligibility for business, accounting and auditing services and certificates of registration to practice accounting and auditing services

20 years

61.

Records of management and supervision of compliance with accounting and auditing laws of accounting units and enterprises providing accounting and auditing services

20 years

62.

Documents approving the accounting regime applicable to units under management

20 years

63.

Management profile of the Professional Association of accounting and auditing

10 years

64,

Examination documents and certification of auditors and accountants

10 years

65.

Report on inventory and re-evaluation of fixed assets (not houses or land)

- Synthesis report

20 years

- Inventory and evaluation sheets

05 years

66.

Records on procurement decisions, establishment of state ownership of assets, recovery, transfer, liquidation, sale, rent, lease, transfer, destruction of public assets and other forms of disposal other reason

- Assets are house and land

forever

- Other assets

20 years

67.

Bidding documents for regular procurement of assets, supplies and equipment

- Bidding documents, bidding and approval of bidding results and winning bid documents

20 years

- Bidding documents were not successful

05 years

68.

Financial plans, medium and long-term asset allocation of industries, agencies and units under management authority

20 years

69.

Records of direct purchase of working supplies and equipment

10 years

70.

The annual state budget total settlement report has been approved by the National Assembly

forever

71.

The local budget settlement report has been approved by the People's Councils at all levels

forever

72.

Documents and final reports of completed projects belonging to group A, nationally important projects

forever

73.

General accounting books

20 years

74.

Accounting documents are used directly to record accounting books and prepare financial reports, lists, detailed summary tables, and detailed accounting books; Monthly, quarterly and annual financial reports of the accounting unit; settlement report; Accounting self-inspection reports and other documents used directly to record accounting books and prepare financial reports

10 years

75.

Accounting documents related to liquidation, sale of fixed assets, reports on inventory results and asset evaluation

10 years

76.

Accounting documents of the investor's unit, including accounting documents of annual accounting periods and accounting documents on finalization reports of completed projects in groups B and C

10 years

77.

Accounting documents related to establishment, division, separation, consolidation, merger, ownership conversion, business type conversion, or unit conversion, dissolution, bankruptcy, termination of operations, project finished

10 years

78.

Accounting documents not directly used to record accounting books and prepare financial reports (receipt slips, payment slips, warehouse receipt notes, warehouse delivery notes)

05 years

79.

Regular and extraordinary internal audit records

10 years

80.

Accounting documents used for management and operations of the accounting unit are not directly used to record accounting books and prepare financial reports.

05 years

81.

Records on propaganda, dissemination, and provision of information in the field of accounting and auditing

10 years

82.

Records of exchange and comments on accounting and auditing management

10 years

100.

Documents on appraisal or summary of appraisal results for re-lending foreign capital

15 years

101.

Documents on management and financial handling of on-lending of foreign loans of the Government facing difficulties in debt repayment

20 years

102.

Documents for handling loans and bond issuances guaranteed by the Government that have difficulty repaying debt

20 years

103.

Documents announcing the rate of re-lending of ODA loans and foreign concessional loans of the Government to provinces and centrally run cities

50 years

104.

Documents for re-lending, monitoring and debt collection for the Government's foreign loan capital to local governments

70 years

105.

Disbursement records, disbursement supervision, capital withdrawal and use of foreign loans of the Government

15 years

106.

Records of accumulated funds to pay public and foreign debts

10 years

107.

Dossier of policy on receiving foreign aid falls under the approval authority of the Prime Minister

10 years

108.

Documents for appraisal of state budget accounting data of foreign aid for agencies and organizations serving annual budget settlement

20 years

109.

Finalization dossier of aid capital and foreign loan capital

forever

110.

Documents for developing projects and plans to issue bonds of the Government to mobilize capital in the international market

forever

111.

Records of debt repayment, debt postponement, and debt restructuring between the Government of Vietnam and foreign partners

70 years

112.

Report data on aid reception, guarantees, and disbursement of foreign investment projects annually and for many years

- From the agency

forever

- Of affiliated units

10 years

113.

Report aid reception data; Implementation status of foreign investment projects monthly, quarterly, and every 6 months

- From the agency

20 years

- Of affiliated units

05 years

114.

The report summarizes data on borrowing and repaying public and foreign debt annually and for many years

- From the agency

forever

- Of affiliated units

10 years

115.

Records of management of receiving and selling aid to collect money into the annual budget

20 years

116.

Records on national credit ratings and national credit risk assessment

20 years

117.

Inspection records and instructions for handling problems that arise in aid delivery and receipt

20 years

118.

Project records and documents from foreign capital sources

15 years

119.

Declaration confirming aid in money, imported goods and domestic goods and services; order to record revenue and expenditure

10 years

120.

Records of propaganda and dissemination work, providing information in the fields of debt management, finance, and foreign affairs

10 years

121.

Records of exchange and comments on foreign financial affairs, management of foreign loans and aid

10 years