Accounting documents in the delivery and destruction of banknotes at the State Bank of Vietnam

Le Truong Quoc Dat

14:05, 27/01/2023

This is the content promulgated by the State Bank of Vietnam in Circular No. 25/2022/TT-NHNN dated December 30, 2022 on accounting regulations on delivery, transfer, issuance, revocation, and destruction of banknotes.

According to the Circular, accounting documents in the delivery, transfer, issuance, revocation, and destruction of banknotes at the State Bank of Vietnam are as follows:

- Documents used when receiving or delivering money of the Issuance Reserve Fund, including: Transfer Order or Receipt - Delivery Order of the Issuance Reserve Fund; inventory receiving vouchers, inventory delivery vouchers, and cash delivery records;

- Documents used in the money collection and spending of the Professional Issuance Fund, including: Deposit slips, cheques, Credit Order, cash receipts, receipts, payment slips, and lists of types of money collected and spent;

(Previously according to Decision No. 37/2007/QD-NHNN, these documents include deposit slips, receipts, cheques, cash receipts, payment slips)

- Documents used in importing banknotes subject to destruction, including: Transfer Orders, inventory receiving vouchers, and cash delivery records;

- Documents used in exporting banknotes subject to destruction, including: Transfer Orders, inventory delivery vouchers, and cash delivery records;

(Previously, these documents include: Inventory delivery vouchers and cash delivery records)

- Documents used in receipt of newly printed or minted from production units, including: inventory receiving vouchers, cash delivery records; etc.

See more details in Circular No. 25/2022/TT-NHNN, which comes into force as of February 15, 2023 and replaces Decision No. 37/2007/QD-NHNN.

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