Regulations on signing accounting documents with foreign loans of the Government of Vietnam

Regulations on signing accounting documents with foreign loans of the Government of Vietnam
Bảo Ngọc

The Ministry of Finance of Vietnam promulgated Circular 99/2021/TT-BTC dated 15/11/2021 guidelines the accounting regime for loans and debt repayment of the Government and local authorities; statistics and monitoring of on-lending and Government guarantee debts.

According to the Circular, the regulations on signing accounting vouchers are as follows:

- Accounting vouchers must have full signatures according to the titles specified on the vouchers. Signatures on accounting vouchers must be signed in indelible ink, not in red ink or stamped with pre-engraved signatures.

Signatures on the accounting vouchers of one person must be consistent.

- Signatures on accounting vouchers must be signed by an authorized person or an authorized person.

It is strictly forbidden to sign accounting vouchers when the voucher contents are not fully recorded under the responsibility of the signer.

- Electronic vouchers must have an electronic signature in accordance with the law on electronic transactions.

- One person is only allowed to sign one title according to an approval process on one/one set of accounting vouchers.

- The Director of the Department of Forestry Management and Corporate Affairs of Vietnam shall stipulate the certification of the professional department before transferring to the accountant for documents related to the receipt and payment of foreign loans in case the documents are printed out from email or other documents. DMFAS software for accountants to prepare accounting vouchers.

Circular 99/2021/TT-BTC of Vietnam takes effect from January 1, 2022 and replaces Circular 74/2018/TT-BTC.


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