THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 218/2000/QD-BTC | Hanoi, December 29, 2000 |
PROMULGATING THE REGIME OF ARCHIVING ACCOUNTING DOCUMENTS
THE MINISTER OF FINANCE
Pursuant to the May 20, 1988 Ordinance on Accounting and Statistics;
Pursuant to the November 30, 1982 Ordinance on the Protection of National Archives;
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 defining tasks, powers and State management responsibility of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 defining functions, tasks and organizational structure of the Finance Ministry;
After reaching agreement with the State Archives Department in Official Dispatch No.521/TTNC-LTNN of November 2, 2000;
At the proposals of the director of the Accounting Regime Department and the director of the Office of the Ministry,
DECIDES:
Article 1.- To issue together with this Decision the Regime of archiving accounting documents applicable to all enterprises of different economic sectors and individual business households; administrative and public-service units, armed force units, political organizations, socio-political organizations, social organizations and socio-professional organizations that use the State’s and/or collectives’ capital and funding.
Article 2.- The Regime of archiving accounting documents issued together with this Decision shall apply uniformly throughout the country as from January 1st, 2001. The earlier regulations on archiving accounting documents contrary to this Regime are all now annulled.
Article 3.- The ministries, the ministerial-level agencies, the agencies attached to the Government, the People’s Committees of the provinces and centrally-run cities and the central bodies of social organizations shall have to deploy the implementation of this Decision in the units under their respective management.
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FOR THE FINANCE MINISTER
VICE MINISTER
Tran Van Ta
OF ARCHIVING ACCOUNTING DOCUMENTS
(Issued together with the Finance Minister’s Decision No.218/2000/QD-BTC of December 29, 2000)
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2. Accounting books, including: Detailed accounting books, detailed accounting cards and general accounting books;
3. Financial reports, including: Monthly financial reports, quarterly financial reports and yearly financial reports;
4. Documents related to accountancy other than those mentioned above, which serve as basis for making accounting vouchers; documents related to economic activities (such as economic contracts, loan contracts, debt agreements, joint-venture contracts...); documents related to capital, funds and interests (such as decisions on the supplement of capital from interests, distribution of funds from interests...); documents related to budget revenues and expenditures, use of capital and funding (such as the settlement of the use of funding, the settlement of the State budget�s funds and investment capital...); documents related to the tax obligation towards the State (such as decisions on tax exemption, reduction, reimbursement, retrospective collection and annual settlement...); documents related to asset inventory and valuation (such as the inventory tables and forms, valuation minutes...); documents related to examination, auditing and inspection (such as inspection and examination conclusions, auditing reports...); documents on computerized accounting programs and documents related to the destruction of accounting documents.
Article 4.- The archiving of accounting documents must comply with the following stipulations:
1. Accounting documents of the already completed accounting year which are no longer used for accounting book-entry in the subsequent accounting year must be archived within 12 months after the completion of the accounting year;
2. Accounting documents being the reports on the settlement of investment capital of the completed projects must be archived within 12 months after the ratification of the reports on the settlement of investment capital of the completed projects;
3. Accounting documents related to the dissolution, bankruptcy, equitization, or ownership form conversion must be archived within 6 months after the completion of each of the above-mentioned jobs.
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1. Accounting documents of a unit shall be archived at its own repository.
2. Accounting documents of joint-venture companies and companies with 100% foreign investment capital during the time of operation in Vietnam under their investment licenses must be archived at their respective companies within the territory of the Socialist Republic of Vietnam.
3. Accounting documents of dissolved or bankrupt units (including joint-venture companies and companies with 100% foreign investment capital), including accounting documents of different accounting years and accounting documents related to the dissolution or bankruptcy, shall be archived at the establishment-deciding (licensing) bodies or the business registration-issuing bodies or at places decided by the authorities that decide the dissolution or bankruptcy.
4. Accounting documents of the equitized or ownership-transformed units, including accounting documents of different accounting years and accounting documents related to the equitization or ownership transformation must be archived at the new owners’ units or at places decided by the authorities that decide the equitization or ownership transformation.
5. Regarding accounting documents of the completed accounting years of the units that are divided or split into two or more new units: If such accounting documents are divisible, they shall be archived at the new units; if they are indivisible, they shall be archived at places decided by the authorities that decide the division or splitting of such units. Accounting documents related to the division or splitting shall be archived at the newly divided or split units.
6. Accounting documents of the completed accounting years and accounting documents related to the merger of the merged units shall be archived at the merging units.
Where units do not organize archiving sections or archives, they may hire archiving organization(s) to archive their accounting documents on the basis of contracts signed between the parties. Such a contract must clearly state each party’s responsibility for the accounting documents under hired archives, the hiring charge and the mode of payment of the hiring charge.
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The persons managing and preserving the archived accounting documents must not allow any organization or individual to have a look at or use the archived accounting documents without written consents of the heads of the units or the persons authorized by the unit heads. Where appears a danger or a detection that the archived accounting documents are lost, destroyed by termites or damaged, the persons managing and preserving them must report such immediately to the head of the unit so that the latter may take timely measures for handling and overcoming the situation.
Where the competent State agency prescribed by law has a written request for the supply and bringing of the archived accounting documents out of a unit, such unit and the person performing task of the agency requesting the document supply shall have to make a "record on the hand-over and receipt of accounting documents". In addition to the contents prescribed for a document, the "record on the hand-over and receipt of accounting documents" must clearly state types of the documents, their quantity, their accounting years and current status, the use duration and deadline for return of such documents to the archives.
Units shall have to supply accounting documents to the investigation agencies, tax agencies and competent State agencies, that exercise the examination and inspection functions. These agencies shall have to maintain and preserve the accounting documents in the use duration and return them in full and on time.
In the law-prescribed cases where the legal proceeding bodies issue decisions to seize the originals of accounting documents for use as proofs or material evidences, the concerned units shall have to archive copies of the seized accounting documents. When seizing accounting documents, the legal proceeding bodies and concerned units shall have to make records thereon.
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1. At least 5 years;
2. 20 years;
3. Over 20 years.
1. Accounting documents of an accounting year: to be archived for 20 years after the completion of that accounting year;
2. Accounting documents of the investing units, including accounting documents of different accounting years, accounting documents on reports on the settlement of investment capital of the completed projects: to be archived for 20 years after the ratification of reports on the settlement of investment capital of the completed projects;
3. Accounting documents on fixed assets, including accounting documents related to the liquidation and sale of fixed assets: to be archived for 20 years after the completion of the fixed assets liquidation or sale;
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5. Records on the destruction of the archived accounting documents and documents related thereto: to be archived for 20 years after making the records.
1. General accounting books;
2. Annual financial reports;
3. Dossiers of reports on the settlement of investment capital of the completed projects;
4. Other accounting vouchers and documents.
The competent units, branches or authorities shall determine the accounting documents to be archived for more than 20 years on the basis of the historic characters and long-term significance of the documents and information in each specific case, and shall assign the accountancy section or other sections to archive them in form of originals or other forms.
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- To inventory and determine the number of documents which still exist, the number of documents lost or unrestorably damaged;
- To make records determining the number of documents, which still exist or have been lost according to their types. Such records must be archived according to the archiving time limits prescribed for the damaged and lost documents.
DESTRUCTION OF ACCOUNTING DOCUMENTS UPON THE EXPIRY OF THEIR ARCHIVING TIME LIMITS
Article 19.- Procedures for destruction of expired accounting documents:
1. Archived accounting documents of a unit shall be destroyed by such unit;
2. The head of the unit shall decide the setting up of the "council for destruction of expired accounting documents". The council is composed of the unit’s leader, the chief accountant or the person in charge of accountancy and representative(s) of the archival section;
3. The council for destruction of accounting documents must conduct the inventory, evaluation and classification of each type of accounting documents, make a "list of to be- destroyed accounting documents" and a "list of accounting documents to be archived for more than 20 years";
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The record on the destruction of expired accounting documents together with the list of destroyed accounting documents and list of accounting documents to be archived for more than 20 years shall be used as basis for making entries into the "book for monitoring archived accounting documents" and shall be archived for 20 years at the unit’s archives.
Decision No.218/2000/QD-BTC of December 29, 2000 promulgating the regime of archiving accounting documents
- Số hiệu: 218/2000/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 29/12/2000
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/01/2001
- Tình trạng hiệu lực: Còn hiệu lực