THE STATE BANK OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 32/2006/QD-NHNN
Hanoi, July 19, 2006
DECISION
ON THE ISSUANCE OF THE REGULATION ON COMPUTER ACCOUNTING APPLICABLE TO THE STATE BANK, CREDIT INSTITUTIONS
THE GOVERNOR OF THE STATE BANK
- Pursuant to the Law on the State Bank of Vietnam issued in 1997 and the Law on the amendment, supplement of several articles of the Law on the State Bank of Vietnam issued in 2003;
- Pursuant to the Law on Credit Institutions issued in 1997 and the Law on the amendment, supplement of several articles of the Law on Credit Institutions issued in 2004;
- Pursuant to the Law on Accounting issued in 2003;
- Pursuant to the Law on Electronic transaction issued in 2005;
- Pursuant to the Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government providing in details for and guiding the implementation of several articles of the Law on Accounting applicable to the state accounting area.
- Pursuant to the Decree No. 129/2004/ND-CP dated 31/5/2004 of the Government providing in details for and guiding the implementation of several articles of the Law on Accounting applicable to business activities.
- Pursuant to the Decree No. 52/2003/ND-CP dated 19/5/2003 of the Government providing for the function, assignment, authority and organizational structure of the State Bank;
- Pursuant to the Official Dispatch No. 8178/BTC-CDKT dated 03/7/2006 of the Ministry of Finance on the “Approval for the issuance of the Regulation on the accounting on computer applicable to the State Bank, Credit Institutions”;
- Upon the proposal of the Director of Finance – Accounting Department,
DECIDES:
Article 1. To issue in conjunction with this Decision the Regulation on computer accounting applicable to the State Bank, credit institutions.
Article 2. This Decision shall be effective after 15 days since its publication on the Official Gazette.
Article 3. Director of Administrative Department, Director of the Finance – Accounting Department, Heads of related units of the State Bank, General Managers of the State Bank branches in provinces, cities under the Central Government’s management, General Director (Director) of credit institutions shall be responsible for the implementation of this Decision.

 

 
FOR THE GOVERNOR OF THE STATE BANK OF VIETNAM
DEPUTY GOVERNOR


Vu Thi Lien
 
REGULATION
ON COMPUTER ACCOUNTING APPLICABLE TO THE STATE BANK, CREDIT INSTITUTIONS
(Issued in conjunction with the Decision No.32/2006/QD-NHNN dated 19/7/2006 of the Governor of the State Bank)
Chapter I
GENERAL PROVISIONS
Article 1. Governing scope and subjects of application
This Regulation provides for the accounting performance by accounting software on the computer network applicable to the State Bank of Vietnam, credit institutions (hereinafter referred to as Banks) which fully satisfy conditions as provided for in Article 4 of this Regulation.
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