I. Legal basis

Decree 174/2016/ND-CP

Sealing, temporary seizure, and confiscation of accounting documents are important measures applied in checking, inspecting, and investigating violations of laws related to finance and accounting. These measures not only ensure transparency and fairness in handling violations but also contribute to maintaining financial order and discipline, protecting the interests of the State, businesses and related parties.

II. Define

“Sealing accounting documents” is the act of stamping or using technical measures to protect and preserve the original status of accounting documents to prevent modification, change or destruction of these documents.

“Temporary hold of accounting documents” is the temporary seizure of accounting documents by a competent authority to serve the inspection, examination or investigation process.

“Confiscation of accounting documents” is an administrative or criminal enforcement measure, whereby a competent authority seizes and transfers ownership of violating accounting documents to the State or handles according to law.

III. Regulations on sealing, temporary seizure and confiscation of accounting documents

Competent state agencies that decide to seal, temporarily confiscate, or confiscate accounting documents must make a corresponding record and clearly state the reason, type, number of documents, accounting period, and necessary contents. Other settings. Representatives of the accounting unit and state agency must sign and stamp the record.

3.1. Prepare a record of sealing accounting documents (In case of sealing accounting documents)

• When to apply: Created when a state agency decides to seal accounting documents.
• Minutes content:
  • Reasons for sealing documents.
  • Type and quantity of sealed documents.
  • Accounting period of the document.
  • Other necessary information, such as the name of the agency performing the sealing and the person signing the confirmation.
• Procedure: The representative of the accounting unit and the representative of the competent state agency need to sign and stamp the record.

3.2. Make a record of delivery and receipt of accounting documents (temporary seizure or confiscation of accounting documents)

• When to apply: This record is prepared when accounting documents are detained or confiscated.
• Minutes content:
  • Reasons for temporary detention or confiscation of accounting documents.
  • Document type, number of documents and accounting period.
  • Document usage time and expected return time (if any).
  • The accounting unit must photocopy documents that are temporarily detained or confiscated and have the signature and seal of confirmation from the state agency.
• Procedure:
  • The accounting unit must make copies of documents that are temporarily detained or confiscated.
  • Copies must be signed and certified by a competent state agency.

3.3. For electronic documents

• When to apply: For accounting documents in electronic form.
• Procedure:
  • Accounting units need to print electronic documents on paper.
  • Printed documents need to be signed and stamped by the accounting unit to provide to competent state agencies.

IV. Regulations on photocopied accounting documents

4.1. Conditions for photocopied accounting documents

According to the provisions of Clause 1, Article 6 of Decree 174/2016/ND-CP, copied accounting documents must meet certain requirements, specifically as follows:

• Copy from original

• Photocopied accounting documents must be taken from the original accounting document, not copied from copies or incomplete copies.

• Value as original

• Photocopied documents have the same legal value and effect as the original documents.
• Photocopied documents will be stored and used as originals if necessary.

• Signature and confirmation stamp

• The copied document must have the signature and confirmation stamp of: The legal representative of the accounting unit that stores the original, or a competent state agency (for example, tax authority, investigation agency). ) decide to temporarily confiscate or confiscate accounting documents.

4.2. In cases where it is allowed to copy accounting documents

According to Decree 174/2016/ND-CP, accounting units are allowed to photocopy accounting documents in the following cases:

• Loan and foreign aid projects: Photocopied documents must have the signature and confirmation stamp of the sponsor or accounting unit.
• Projects, programs, topics implemented in many units: Copy documents and send copies to the presiding unit, with signature and seal of confirmation of the unit using the funds.
• Documents temporarily detained or confiscated: Copy documents with the signature and confirmation stamp of a competent state agency.
• Documents are lost or destroyed: Contact the relevant unit to request a copy, with that unit’s signature and seal of confirmation.

V. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

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