WHAT IS CANCELLATION OF ELECTRONIC ACCOUNTING DOCUMENTS? HOW IS CANCELLATION OF ELECTRONIC ACCOUNTING DOCUMENTS AT THE STATE BANK IMPLEMENTED?

 With the development of current technology, applying electronic documents in accounting activities is no longer strange to us. So what is canceling accounting documents? How to cancel electronic accounting documents at the State Bank? Through today’s article, let’s learn more about this issue with Pham Consult!

What is cancellation of electronic accounting documents?

Cancellation of electronic accounting documents is explained in Clause 5, Article 3 of Circular 38/2013/TT-NHNN as follows:

Canceling an electronic document means making the document useless.

Thus, according to the above regulations, destroying electronic accounting documents is the act of making the documents have no use value.

 

How is the cancellation of electronic accounting documents at the State Bank done?

Cancellation of electronic accounting documents at the State Bank is carried out according to the provisions of Article 7 of Circular 38/2013/TT-NHNN as follows:

Cancellation and destruction of electronic documents

The cancellation and destruction of electronic documents at the State Bank is carried out in accordance with the provisions of Article 15 and Article 23 of Decree No. 35/2007/ND-CP dated March 8, 2007 of the Government on electronic transactions. in the banking sector and other relevant legal regulations.

Accordingly, Article 15 of Decree 35/2007/ND-CP is as follows:

Cancel electronic documents

1. Canceled electronic documents that are still in their validity period must have a separate symbol to show that the electronic documents have been destroyed; Cause and reason for cancellation and must be separately stored electronically for tracking.
2. Cancellation of electronic documents within their validity period is carried out in accordance with the provisions of law.

Thus, according to the above regulations, the cancellation of electronic accounting documents at the State Bank is carried out as follows:

– Canceled electronic documents that are still in their validity period must have a separate symbol showing that the electronic documents have been destroyed; Cause and reason for cancellation and must be separately stored electronically for tracking.

– Cancellation of electronic documents within their validity period is carried out in accordance with the provisions of law.

 

The list of electronic accounting documents at each unit of the State Bank must meet what requirements?

The list of electronic accounting documents at each unit of the State Bank must meet the requirements specified in Clause 2, Article 6 of Circular 38/2013/TT-NHNN as follows:

Storing electronic documents at the State Bank

1. Electronic document storage is only performed at the State Bank when all requirements and conditions are met as prescribed in Article 20 and Article 21 of Decree No. 35/2007/ND-CP dated August 8. March 2007 of the Government on electronic transactions in the banking sector and ensuring compliance with the Plan for preserving and storing electronic documents of the State Bank.
2. Storing electronic documents must be done simultaneously with preparing, printing and storing the List of electronic documents arising at each unit of the State Bank. Requirements for creating a List of electronic documents are as follows:
3. a) The list of electronic documents must reflect the main contents of each document arising during the day at a unit of the State Bank and be printed at the end of each working day. The main contents of documents that need to be reflected on the Electronic Document Statement include: Document number, Debit account, Credit account, amount and summary of the economic transaction arising. ;
4. b) The electronic document statement must have all the signatures of the Head of the unit under the State Bank, the head of the accounting department and the person preparing the electronic document statement. The head of the unit under the State Bank is responsible for the accuracy and match of the Electronic Document List with the original documents;
5. c) The list of electronic documents must be stored in accordance with regulations on archiving accounting documents.
6. In case the regulations stated in Clauses 1 and 2 of this Article are not met, units of the State Bank must print documents on paper for storage according to regulations.

Thus, according to the above regulations, the list of electronic accounting documents at each unit of the State Bank must meet the following requirements:

– The list of electronic documents must reflect the main contents of each document arising during the day at a unit of the State Bank and be printed at the end of each working day. The main contents of documents that need to be reflected on the Electronic Document Statement include: Document number, Debit account, Credit account, amount and summary of the economic transaction arising. ;

– The electronic document statement must have all the signatures of the Head of the unit under the State Bank, the head of the accounting department and the person preparing the electronic document statement. The head of the unit under the State Bank is responsible for the accuracy and match of the Electronic Document List with the original documents;

– The list of electronic documents must be stored in accordance with regulations on document storage

 

So, through the article on Pham Consult, we have helped you learn about how to cancel accounting documents at the State Bank. Hope the above information will be useful for your work.