OFFICIAL LETTER 3373/CT-TTHT DATED 21/6/2019 OF OF HAI DUONG PROVINCE TAX DEPARTMENT ON THE CONSUMPTION OF ACCOUNTING MATERIALS
Official letter 3373/CT-TTHT dated 21/6/2019 of Hai Duong Tax Department on the cancellation of accounting documents as follows:
The accounting documents of the units must be archived according to the time limits prescribed in Article 12, Article 13 and Article 14 of Decree 174/2016 / ND-CP of December 30, 2016 of the Government. If the accounting documents are not in the case of having to be permanently archived and have no other indications of competent state agencies, they are allowed to be destroyed according to the decision of the legal representative of the Company when it expires. duration. The form of cancellation and procedures for cancellation of accounting documents of the Company shall comply with the provisions of Article 16, Article 17 of Decree 174/2016 / ND-CP dated December 30, 2016 of the Government.
