The Ministry of Finance has just issued Circular 18/2020/TT-BTC guiding the registration and use of accounts at the State Treasury.
For enterprises, the requirements for signatures in the application for account use at the State Treasury are stipulated as follows:
- First signature: The signature of the Head of the unit (or the person authorized to be the Account Holder) or the legal representative recorded in the Business Registration Certificate (for Private Enterprises) and the person authorized to sign on behalf of the Account Holder.
Specifically for State-Owned One-Member Limited Liability Companies, depending on the Company's Charter, the Account Holder may be the Chairman of the Members' Council, the Director, or the General Director; the signature registration shall be implemented according to the regulations for enterprises.
- Second signature: The signature of the Chief Accountant (or the person in charge of accounting) and the person authorized to sign on behalf of the Chief Accountant.
On the Account Use Registration and the seal sample form, the full name and position of the person registering the signature should be clearly stated.
For details, see Circular 18/2020/TT-BTC, effective from May 15, 2020.
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