Legal Counselling

Vietnam: What retained accounting documents that are not original copies?

16:58, 10/01/2017

This is a notable content specified in Decree No. 174/2016/NĐ-CP of Vietnam’s Government on elaboration of some Article of the Law on Accounting of Vietnam.

Specifically, according to Decree No. 174/2016/NĐ-CP of Vietnam’s Government, accounting documents retained must be original copies as prescribed by law, except:

- Accounting documents specified in Clause 2 and Clause 3 Article 6 of Decree No. 174/2016/NĐ-CP, each which has only one original copy but has to be retained by more than one entities, in which one of them may retain the original copy while the others may retain its photocopies.

- Impounded or confiscated accounting documents, in which case their photocopies may be retained together with the document transfer record.

- Accounting documents that are lost or destroyed by inevitable incidents, in which case their photocopies may be retained. In the cases where photocopies of them are unobtainable, the accounting unit shall retain the document certifying that such photocopies are unobtainable.

View more details at Decree No. 174/2016/NĐ-CP of Vietnam’s Government, effective from January 01, 2017.

- Thanh Lam -

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