THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 96/2010/TT-BTC
Hanoi, July 05, 2010
 
 
CIRCULAR
GUIDING THE RESTORATION AND HANDLING OF ACCOUNTING DOCUMENTS WHICH ARE LOST OR DAMAGED DUE TO OBJECTIVE CAUSES
 
THE MINISTRY OF FINANCE
 
Pursuant to the June 17, 2003 Accounting Law;
Pursuant to the Government's Decree No. 128/2004/ND-CP ofMay31, 2004, detailing and guiding a number of articles of the Accounting Law which are applicable to state accounting activities;
Pursuant to the Government's Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding a number of articles of the Accounting Law which are applicable to business operations;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the restoration and handling of accounting documents which are lost or damaged due to objective causes as follows:
 
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular specifies the processes, modes and methods for restoring and handling accounting documents which are lost or damaged due to objective causes in accounting units of all economic branches and sectors.
Article 2. Subjects of application
This Circular applies to the following entities:
1. Accounting units which have their accounting documents lost or damaged due to objective (force majeure) causes such as natural disasters, fire, termite, decay or burglary.
2. Finance agencies, tax offices, state treasuries and direct superior agencies of, and organizations and individuals related to, accounting units which have their accounting documents lost or damaged due to objective causes.
Article 3. Accounting documents to be restored and handled
Accounting documents which must be restored and handled include: accounting vouchers, accounting books, financial statements, data storing media and other accounting-related documents currently used in accounting sections and relevant sections (departments) of accounting units of all economic branches and sectors or preserved in accounting units' archives which are lost or damaged due to objective causes.
Article 4. Responsibilities of accounting units which have accounting documents lost or damaged due to objective causes
 
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