Thông tư 1230/TT (2013)

nuerc co to chtrc be may Ice toan, tru cac dun vi su nghiep (sau day g9i la don vi

thuec Ngan hang Nha nuec).

2. Cac to chirc va ca nhan co sir dung chtmg tir ke toan theo quy dinh tai

Dieu 1 Thong to nay.

Dieu 3. Giii thich tir tiger

Trong Thong to nay, cac tir nga dual day duac hieu nhu sau:

1. Chung tir ghi bang tieng nu& ngoai IA chang tir ke toast theo quy dinh

cua Luat Ke toan, phat sinh a ngoai lanh the Viet Nam va duac str dung chu viet

bang tieng nturc ngoai trait thing tir ke toan.

2. Chimg t r thanh toan quec to IA chimg tir ke toan theo quy dinh cua Luat

Ke toan dugc sir dung trong hoat Bong thanh toan ma trong do co it nhat met

ben lien quan la to chuc hoac ca nhan co tai khoan thanh toan a ngoai lanh the

Viet Nam.

3. Chtmg tir dien tit 1a chtmg tir ke toan theo quy dinh elm Luat Ke toan

duac the hien duai dang du lieu dien tit; dirge ma hoa ma khong bi thay d6i

trong qua trinh truyen qua mang may tinh hoac tren vat mang tin nhu bang tir,

tir, cac loai the thanh than; duac bao dam an toan du lieu then tUr trong qua

trinh xir 19, truyen tin va Itru

4. Luu tra chtmg to dien tir 1a viec ban quan, Itru tra chimg tir dien tir

bang phucmg lien dien tir theo quy dinh cua Luat Giao dich dien tit

5. Hay chung tir dien tir IA viec lam cho chimg tir khong co gia tri sir

dung.

6. Tien hity chUng tir dien tie la lam cho chang tir dien to khong the truy

cap va tham chieu den thong tin chtra trong no.

7. Cach viet cha se) theo th6ng le quec to la viec sir dung dau phan each se

to nhien la dau phay (,) sau cha so hang nghin, trieu, ty, nghin tY, trieu tY, tY tY

va sir dung dau chant (.) sau cha se hang dun vi tren thing tir ke toan.

, 8. Ban dich mau la ban dich ra tieng Viet cua cac mau citing tir ghi bang

tieng nu& ngoai hoac ban dich chtmg tir dau 'Wen doi veri cac thingtar ghi bang

tieng nu& ngoai phat sinh nhieu Ian, co not dung giang nhau.

Dieu 4. Bich chirng tir ghi bang tieng wink ngoai ra tieng Viet de ghi