The Director of the Accounting and Auditing Supervision Department affirmed that not the signature on the accounting vouchers is required to be 100% identical, just the difference between the slant, the long, the short ... has been punished as the current public opinion. now on.
The signature is not the same as a fine
Public opinion is currently stirring before the provisions of the Decree No. 41 / 2018 / ND-CP take effect from the date of 1 / 5, said it will be fined from 5 - 10 million for signatures on accounting vouchers of a people who do not agree or do not match the signature sample register.
Talking to the reporter Companion, Mr. Vu Duc Chinh, Director of the Department of Accounting and Auditing Supervision (Ministry of Finance) said that writing this penalty of 5 - 10 million VND is only applicable when there is a the act of intentionally trading on the signature is inconsistent or inconsistent with the registration form.
“That means the two parties are still conducting transactions even though the signature is not correct in the registration form (if any) or completely unrecognized by that person's signature on the voucher. Such behavior is clearly wrong, ”explained Mr. Chinh. When the transaction is completed, the inspector detects the intentional act will make a record and base on the actual situation to sanction.
“Not just seeing signed vouchers with different signatures was punished right away as stated by the public. I affirm that not the signature on the accounting vouchers is required to be the same, just the difference in italic, long and short will be fined ”, emphasized the Director.
Thus, Mr. Chinh thinks that it is necessary to have a clear understanding of words in Decree 41/2018 / ND-CP. The Decree does not use the signature phrase "dissimilar" but clearly states that the signature of a person is "inconsistent" or "inconsistent with the signature sample register".
"Inconsistency" or "inconsistent with registration" means that when looking at the signature the reader does not recognize, it is impossible to confirm that this is an identified signature of a person. Accordingly, the provisions of Decree 41 should not understand that machinery as signatures on accounting vouchers must be 100% identical with each stroke.
In fact, the requirement of "uniform signature" here is mainly for the hand-signed signature of the voucher name. As for electronic signatures, each signature issued to individuals or organizations is a signature that has been encoded in a unique digital technology. Therefore, there is no approximate electronic signature, if it does not match, the signature is completely wrong.
Mr. Chinh said, the request for unified signatures to ensure the legality of accounting vouchers, avoiding the risk of forging signatures on vouchers, especially for accounting documents involved in the regulation submission process, payment. The provision of a signature on an accounting voucher of a person must be uniformly stated in the Accounting Law of Import Export, inherited in the Accounting Law of Import Export.
Regarding the reflection that the regulation of the signature pattern must be registered, it will be difficult for small businesses when many units only hire tax reporting services at the end of each month, if they have to register, there will be many signatures. Chinh explained that this is not a compulsory requirement.
“Some units that have regular transactions with customers like banks will require business owners or regular transactions to register signature samples to ensure safety. When these units request, customers must register signature samples. If the signature is not in the registered form, the bank will return the voucher, the customer must repeat another document, ensure the signature is consistent according to the registration ”, the Director explained ...www.expertis.vn
