THE PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 44/2002/QD-TTg
Hanoi, March 21, 2002
 
DECISION
ON THE USE OF ELECTRONIC VOUCHERS AS ACCOUNTING DOCUMENTS FOR CAPITAL ACCOUNTING AND SETTLEMENT BY PAYMENT SERVICE-PROVIDING ORGANIZATIONS
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to Vietnam State Bank Law No.01/1997/QH10 of December 12, 1997 and Credit Institutions Law No.02/1997/QH10 of December 12, 1997;
Pursuant to the Ordinance on Accounting and Statistics of May 10, 1988;
Pursuant to the Government’s Decree No.64/2001/ND-CP of September 20, 2001 on payment activities through payment service-providing organizations;
At the proposal of the Governor of the State Bank of Vietnam,
DECIDES:
Article 1.- Payment service-providing organizations (including the State Bank of Vietnam, banks and other organizations licensed to provide payment services) are allowed to use electronic vouchers as accounting documents in the capital accounting and settlement.
Article 2.- Electronic vouchers mean accounting documents whose elements are presented in form of encrypted electronic data without any change in the process of transmission via computer networks or on such information carriers as magnetic tapes, magnetic disks and payment cards of various kinds.
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