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会計書類の保管場所について、規定がありますか。

  • 2023.04.20
  • 組織体制、契約管理
  • その他全般

ベトナムにおける会計書類については、その会計主体（企業・支店・駐在員事務所など）で安全に保管されるか、または、会計書類の保管機関に委託しなければならないとされています。 政令174/2016/ND-CP Article 11　Locations for archiving accounting data 1. The accounting data of any one accounting entity shall be archived in the store of that same accounting entitywhichmust have adequate facilities for preservation and for ensuring safety durin...

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  • 組織体制、契約管理
  • 2023.04.20
  • その他全般
会計書類の保管場所について、規定がありますか。
ベトナムにおける会計書類については、その会計主体（企業・支店・駐在員事務所など）で安全に保管されるか、または、会計書類の保管機関に委託しなければならないとされています。 政令174/2016/ND-CP Article 11　Locations for archiving accounting data 1. The accounting data of any one accounting entity shall be archived in the store of that same accounting entitywhichmust have adequate facilities for preservation and for ensuring safety during the archivingprocess in accordance with law. Where the entity does not establish a section or store for archiving [accounting data] at the entity, it may hire an archiving organization or agency to undertake archiving of its accounting data on the basis of an archivingcontractin accordance with law. 2. The accounting data of an enterprise with foreign owned capital or of a branch orrepresentative office of a foreign enterprise operating in Vietnam shall, during the duration of operation in Vietnam pursuant to its issued investmentcertificate or certificate of registration of establishmentof enterprise or certificate of [registration of] establishment of branch or representative office, be archived at an accounting entity in Vietnamor an archiving organization in Vietnam hired to undertake archiving ofsuch accounting data. Upon cessation of operation in Vietnam, the legal representative of the [accounting] entity shall make a decision on the location for archiving accounting data, unless otherwise provided by law. なお、2019年労働法、2005年商法等においては、書類保管の場所を特に規定していません。