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THE
STATE BANK OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
376/2003/QD-NHNN
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Hanoi,
April 22, 2003
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DECISION
ON THE ISSUANCE OF THE REGULATION ON MAINTENANCE AND
PRESERVATION OF ELECTRONIC VOUCHERS, WHICH HAVE BEEN USED FOR ACCOUNTING AND
PAYMENT OF FUNDS BY PAYMENT SERVICE SUPPLIERS
THE GOVERNOR OF THE STATE BANK OF VIETNAM
- Pursuant to the Law on
State Bank of Vietnam No. 01/1997/QH10 dated 12 December, 1997 and the Law on
Credit Institutions No. 02/1997/QH10 dated 12 December, 1997;
- Pursuant to the Decree No. 86/2002/ND-CP dated 5 November, 2002 of the
Government on the function, assignment, authority and organizational structure
of Ministries and ministerial level agencies;
- Pursuant to the Decision No. 44/2002/QD-TTg dated 21 March, 2002 of the Prime
Minister on the use of electronic vouchers as accounting vouchers for
accounting and payment of funds by payment service suppliers;
- Upon the proposal of the Director of Finance - Accounting Department of the
State Bank,
DECIDES:
Article 1.
To issue in conjunction with this Decision
"Regulation on the maintenance, preservation of electronic vouchers, which
have been used for accounting, payment of funds by payment service
suppliers".
Article 2.
This Decision shall be effective after 15 days, from the
date of publication in the Official Gazette and replace Part I, Section B of
the Decision No. 308/QD-NH2 dated 16 September, 1997 of the State Bank's
Governor on the issuance of the Regulation on the preparation, use, control,
treatment, maintenance and preservation of electronic vouchers by banks and
credit institutions.
Article 3.
Director of Administrative Department, Director of
Finance - Accounting Department, Director of the Banking Information Technology
Department, Heads of the State Bank's units, General Managers of the State Bank
branches in provinces, cities under the central Government's management,
General Directors (Directors) of payment service suppliers shall be responsible
for the implementation of this Decision.
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FOR THE GOVERNOR
OF THE STATE BANK
DEPUTY GOVERNOR
Vu Thi Lien
REGULATIONS
ON THE MAINTENANCE, PRESERVATION OF ELECTRONIC VOUCHERS,
WHICH HAVE BEEN USED FOR ACCOUNTING, PAYMENT OF FUNDS BY PAYMENT SERVICE
SUPPLIERS.
(Issued in conjunction with the Decision No. 376/2003/QD-NHNN dated 22
April, 2003)
I. GENERAL
PROVISIONS
Article 1.
Governing Scope
This Decision shall provide for
the maintenance, preservation of electronic vouchers, which have been used for
accounting, payment of funds (hereinafter referred to as electronic vouchers)
by payment service suppliers.
Article 2.
Forms of maintenance, preservation of electronic vouchers
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2. Payment service suppliers
shall be entitled to select and apply any form of maintenance, preservation of
electronic vouchers that is appropriate with specific characteristics of their
payment activity and their technology applicability.
3. In respect of electronic
vouchers that are related to law suits, disputes and law cases, which have
been, being or not yet been judged; or subject to a preservation term of more
than 20 (twenty) years (if any), the maintenance and preservation shall only be
performed in paper form.
Article 4.
Requirements of the maintenance, preservation of electronic vouchers
1. Requirements for electronic
data to be preserved:
a. Electronic data to be
preserved shall be original data, which have been used for accounting, payment
of funds by payment service suppliers, or in usable form to exactly reflect
accounting vouchers that have been used for accounting and payment of funds by
payment service suppliers;
b. Electronic data shall ensure
the integrity and completeness of accounting vouchers that they reflect, shall
not be changed, distorted during the stipulated preservation time;
c. Electronic data shall be
preserved in a proper manner, for a sufficient time in accordance with
provisions on the preservation of accounting vouchers.
d. In case of need, electronic
data in preservation shall be printable into paper in form of accounting
vouchers.
2. Requirements for payment
service suppliers in respect of their own maintenance and preservations of
electronic data:
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b. Payment service suppliers
must possess sufficient machines, technical equipment and preservation space
for electronic data and for the exploitation and utility of electronic data to
be preserved in accordance with applicable provisions.
c. Payment service suppliers
shall set up a technical process on the maintenance and preservation of
electronic data.
Article 5.
Transformation of the maintenance and preservation of electronic data
In case of need, payment service
suppliers shall be entitled to transform the maintenance, preservation of
electronic data from electronic data form of preservation into paper form of
preservation. The transformation of the maintenance and preservation of
electronic data shall be carried out in accordance with the provisions in
Article 15 of this Decision.
Article 6. Acts
to be strictly forbidden
1. To try to illegally exploit,
access to and use or to intentionally lose, damage or counterfeit, change
preserved electronic data.
2. To take advantage of the
maintenance and preservation of electronic data to conceal acts of law
violation.
II. SPECIFIC
PROVISIONS ON THE MAINTENANCE AND PRESERVATION OF ELECTRONIC VOUCHERS
Article 7.
Preservation place for electronic vouchers
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2. Payment service suppliers may
have their electronic vouchers preserved at an other payment service supplier,
which performs the preservation of electronic vouchers, on the basis of a
contract entered into by parties.
Article 8.
Sorting, classification of electronic vouchers for preservation.
Electronic vouchers to be
preserved shall be sorted, classified in order of their respective time of
transaction, by types of operation and preservation term for each type of
vouchers.
Article 9.
Preservation term of electronic vouchers
1. Preservation term of
electronic vouchers:
a. Electronic vouchers directly
used for accounting book entry at payment service suppliers shall be preserved
for 20 (twenty) years from the end of a financial/fiscal year or from the
completion of final funds settlement by payment service suppliers;
b. Electronic vouchers, which
are only used for the management, operation and control, reconciliation in
funds payment activity of payment service suppliers, not directly used for
accounting book entry, shall be preserved for 5 (five) years at the minimum
from the end of a fiscal year or from the completion of final funds settlement
by payment service suppliers;
c. In respect of electronic vouchers
with expired preservation term, but relating to lawsuits, disputes and law
cases, which have been, being or not yet been judged, the preservation term
shall be in accordance with related provisions of applicable laws.
2. Director of Finance and Accounting
Department shall be responsible for providing specific guidance on preservation
term applicable to electronic vouchers used in the Inter-bank electronic
payment organized by the State Bank and in electronic money transfer in the
State Bank system.
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1. Processing before electronic
vouchers being put in preservation in electronic data form:
a. Electronic vouchers shall be
controlled and reconciled with relevant processing, accounting steps in order
to ensure the accuracy, coincidence and adequacy before being put in
preservation.
In respect of electronic
vouchers such as: Payment Order, Money transfer order and payment and transfer
vouchers with the similar nature, which are originated directly from original
paper vouchers (payment vouchers of customers or banks), accountants must
verify, reconcile with original paper vouchers to ensure the coincidence,
accuracy of relevant elements. Original paper vouchers, after verification,
reconciliation with electronic vouchers, shall still be maintained, preserved
in accordance with current provisions;
b. After verifying, reconciling
the coincidence, accuracy, the accountant unit shall print it into the statement
of electronic vouchers to be preserved (in accordance with the sample form
attached to this Decision), this Statement must contain signature of the chief
accountant or person in charge of accounting, accountant who is assigned the
task of voucher maintenance and preservation, IT staff in charge of electronic
vouchers maintenance, preservation (if any) and the seal of accounting unit.
2. Processing of electronic data
shall be carried out in accordance with provisions stated in the technical
process on maintenance, preservation of electronic data.
Article 11.
The exploitation, provision and use of electronic
vouchers in preservation, the dealing with electronic vouchers that get lost,
damaged; the destroying of electronic vouchers with expired preservation term
shall be performed in accordance with current provisions for preserved
accounting vouchers.
Article 12.
The project on the maintenance, preservation of electronic data by payment
service suppliers.
1. The project on the
maintenance, preservation of electronic data by payment service suppliers shall
determine and specify following main contents:
a. Scope of maintenance,
preservation of electronic data;
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2. Payment service suppliers
shall carry out the maintenance, preservation of electronic data in accordance
with the project approved by the Governor of the State Bank; in case of any
change, it must be reported to the State Bank (Banking Information Technology
Department).
Article 13.
Solution on the organization of electronic data maintenance and preservation
and security of electronic data to be preserved by payment service suppliers
shall contain following main contents:
1. The selection of technology
including machines, technical equipment, database, application software and
place for maintenance and preservation of electronic data.
2. The organization of the main
preservation system and the back-up system for electronic data;
3. The regime on periodical
examination of preserved electronic data.
4. Other necessary measures
determined by the payment service suppliers for the safe, reasonable and
scientific organization of the maintenance and preservation of electronic data;
for the prevention, overcoming of such risks as illegal exploitation, access
and use or loss, damage, falsification, change of preserved electronic data and
other technical breakdowns.
Article 14.
Technical process on maintenance, preservation of electronic data by payment
service suppliers shall specifically provide for operation technique to:
1. Put electronic data into
preservation;
2. Exploit, use preserved
electronic data in accordance with current provisions;
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4. Perform measures for risk
prevention and overcoming in respect of preserved electronic data.
5. Destroy electronic data with
expired preservation term.
6. Other contents relating to
the technical treatment of electronic data maintenance and preservation.
Article 15.
Transformation of maintenance, preservation form of electronic vouchers.
1. The transformation of
maintenance and preservation form of electronic vouchers from electronic data
preservation to paper preservation shall be performed in following cases:
a. The security of preserved
electronic data is being threatened due to a force-majoer risk.
b. Due to any provision or
requirement of the State competent authorities;
c. Due to any other objective or
subjective reason, payment service suppliers can not continue satisfying
requirements on maintenance and preservation of electronic data;
2. Procedures for transformation
of maintenance and preservation form of electronic vouchers from electronic
data preservation into paper preservation:
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- To print preserved electronic
data in form of accounting vouchers for control and reconciliation with the
Statement of preserved electronic data (in accordance with the attached sample
form). After that, to prepare a Minutes on the transformation of the form of
electronic data preservation together with the Statement of transformed
electronic data. In case where electronic data are discovered erroneous or
insufficient or missing, the Committee shall process in accordance with current
provisions on the treatment of accounting documents that get lost, destroyed.
- Paper accounting vouchers,
which are transformed from preserved electronic data, shall be continuously
preserved under the stipulated term (preservation term shall be calculated from
the timing of electronic data preservation);
b. After the completion of the
transformation of electronic vouchers maintenance and preservation, payment
service suppliers shall report to the State Bank.
III.
RESPONSIBILITIES OF ORGANIZATIONS, INDIVIDUALS IN THE MAINTENANCE, PRESERVATION
OF ELECTRONIC VOUCHERS
Article 16.
Banking Information technology Department shall be responsible:
1. To advise the State Bank's
Governor on the management, organization of the electronic data maintenance and
preservation in banking area.
2. To take the lead and
cooperate with relevant units to deploy the application of technology to
maintain, preserve electronic data in the inter-bank electronic payment
organized by the State Bank and electronic money transfer in the system of the
State Bank, including:
- Preparation of a program on
electronic data maintenance and preservation to submit to the Governor of the
State Bank for approval
- Issuance of the technical
process on electronic data maintenance and preservation;
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3. To appraise and submit to the
Governor of the State Bank for approval the program on electronic data
maintenance, preservation by other payment service suppliers.
Article 17.
General Director (Director) or payment service suppliers that use electronic
vouchers shall be responsible:
1. To organize and comply
adequately with provisions and guidance by the State Bank on electronic
vouchers maintenance and preservation in the inter-bank electronic payment
organized by the State Bank.
2. To organize the maintenance
and preservation of electronic vouchers in their own organization under
applicable provisions.
3. To take responsibility before
the laws for the safety, sufficiency and legality of electronic vouchers
preserved at their organization.
Article 18.
Responsibilities of organizations, individuals who are assigned the task of
maintenance and preservation of electronic vouchers.
1. Organizations, individuals
who are assigned the task of management and maintenance of preserved electronic
vouchers shall be responsible for the security and exploitation, use of
preserved electronic vouchers in accordance with applicable provisions.
2. To comply with provisions and
guidance on management, maintenance of preserved electronic vouchers and take
full responsibilities for the illegal exploitation, access, use or loss,
damage, falsification, change of electronic vouchers and other technical
breakdowns caused by themselves in respect of preserved electronic vouchers.
3. Persons who are assigned the
task of maintenance, preservation of electronic vouchers, shall not permit any
organization, individual to exploit, use preserved electronic vouchers, if they
do not obtain the acceptance in writing from the Head of their organizations or
authorized person. In case where electronic vouchers are in danger or
discovered to be illegally exploited, accessed, used or got lost, damaged,
counterfeited, fraudulently exchanged, changed and other technical breakdown,
they shall be responsible for intermediately notice to the Head of their
organization or authorized person for taking prompt measures of treatment.
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Article 19.
Organizations, individuals who violate this Regulation
shall, depending on the nature, seriousness of violation, be subject to
discipline, administrative punishment or prosecuted for criminal liability; and
liable for compensation under provisions of applicable laws if material damage
is caused.
Article 20.
Any amendment of, supplement to this Regulation shall be
decided upon by the Governor of the State Bank.
NAME OF PAYMENT SERVICE SUPPLIER
UNIT CODE: ...........
STATEMENT OF PRESERVED ELECTRONIC DATA
(Issued
in conjunction with the Decision No. 376/2003/QD-NHNN dated 22 April, 2003 of
the Governor of the State Bank)
Date.....................
Order
Drawing
date
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Code
of counterpart bank
Debit
account
Credit
account
money
amount
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