Quyết định 196-TTg năm 1997 về việc sử dụng các dữ liệu thông tin trên vật mang tin để làm chứng từ kế toán và thanh toán của các ngân hàng và tổ chức tín dụng do Thủ tướng chính phủ ban hành

DECISION

ON THE USE OF INFORMATION DATA ON INFORMATION CARRYING OBJECTS AS ACCOUNTING AND PAYMENT DOCUMENTS OF BANKS AND CREDIT ORGANIZATIONS

THE PRIME MINISTER

Pursuant to the Law on Organization of the Government of September 30, 1992;Pursuant to the Ordinance on Accounting and Statistics of May 10, 1988;To meet the needs for the technological modernization of banks and credit organizations;At the proposal of the Governor of the State Bank of Vietnam,

DECIDES:

Article 1.- To permit the use of information data on information carrying objects such as magnetic tapes and discs, credit cards (hereafter commonly referred to as electronic documents) as accounting and payment documents by banks and credit organizations.

Article 2.- The electronic documents must have enough elements that ensure the same legality as that of paper accounting documents, excluding seals and signatures which must be coded into secret symbols, and must also be kept secret and secured in the course of processing, transmission and storing.

Article 3.- Banks and credit organizations using electronic documents shall have to:

- Make, process and use electronic documents for accounting and payment in strict conformity with provisions of law;

- Keep secret and preserve accounting data on information carrying objects in the course of using and storing them;

- Equip themselves with technical facilities (including back-up systems) so as to exploit, process and use electronic documents; closely manage and control with a view to preventing and combating various forms of illegal use: exploitation, infiltration, making copies, piracy or use of electronic documents for purposes that contravene the regulations on secrecy and provision of banking information.

Article 4.- Banks and credit organizations subject to the inspection and supervision shall have to provide electronic documents and guide the use of supporting equipment to meet the inspection and supervision requirements by competent agencies.

Article 5.- The electronic documents already used in accounting and payment must be printed on papers in the forms of document list sheets and account reports for preserving and keeping purposes. Each document list sheet or account report already printed must be checked, signed and sealed by the Chief Accountant and the General Director or the Director of a bank or credit organization (or authorized persons).

The electronic documents shall be kept within the time limit for keeping accounting vouchers and documents as prescribed by the State.

Article 6.- This Decision takes effect 15 days after its signing.

Article 7.- The Governor of the State Bank of Vietnam shall have to issue the regulation on making, processing, using and storing electronic documents and organize the implementation of this Decision.

Article 8.- The Ministers, the Heads of the ministerial-level agencies, the Heads of the agencies attached to the Government, the Presidents of the People�s Committees of the provinces and cities directly under the Central Government shall have to implement this Decision.

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