In Vietnam, is it possible to sign accounting records with red ink?
In Vietnam, is it permissible to sign accounting records with red ink? Are the persons who make the accounting record responsible for its content? 
Hello Lawnet. My enterprise hires an accountant. Recently, when making accounting records for the tax agency, she took a red pen to sign the document because there is no other pen there. I found it strange and asked her about it. She said it was okay. May I ask if it is permissible to sign accounting records with red ink ? Looking forward to your consultancy.
<subquestion>In Vietnam, is it permissible to sign accounting records with red ink?</subquestion>
Pursuant to Article 19 of the Law on Accounting in 2015 stipulating signing accounting records in Vietnam as follows:
1. An accounting record must sufficient signatures. Accounting records must be signed with indelible ink. It is prohibited to use red ink or rubber signature stamps on accounting records. Signatures on accounting records appended by the same person must be consistent. The Government shall provide for signatures on accounting records appended by visually impaired people.
2. Accounting records must be signed by competent persons or authorized persons. It is prohibited to sign an accounting record that does not have sufficient content.
3. Accounting records on payment must be signed by the person competent to approve payments and the chief accountant or an authorized person before making such payment. Every copies of an accounting record on payment must be signed.
4. Electronic records must bear electronic signatures. Signatures on electronic records are as valid as signatures on physical records.
As regulations above, accounting records must be signed with indelible ink. It is prohibited to use red ink or rubber signature stamps on accounting records. Your accountant has been against the Law for signing with red ink.
<subquestion>Are the persons who make the accounting record responsible for its content?</subquestion>
Pursuant to Article 18 of the Law on Accounting in 2015 stipulating making and retention of accounting records in Vietnam as follows:
1. An accounting record shall be made for each economic/financial transaction that occurs during the operation of an accounting unit. Only one accounting record shall be made for each economic/financial transaction.
2. Accounting records must be made in a clear, complete, timely, and accurate manner in accordance with the set form. If an accounting record form is not available, the accounting unit may design its own accounting records as long as they have sufficient contents specified in Article 16 of this Law.
3. Economic/financial transactions on accounting records must not be abbreviated, erased, changed; Text must be written by pen; digits and letters must be written continuously without interruption; blank spaces must be crossed out. Accounting records that are changed are not valid for payment and recording in accounting books. Every incorrect accounting record must be crossed out.
4. An accounting record must have a sufficient number of copies as prescribed. Contents of the copies of an accounting record for an economic/financial transaction must be identical.
5. The persons who make, approve, and other persons that sign the accounting record are responsible for its content.
6. Electronic accounting records must comply with provisions of Article 17, Clause 1 and Clause 2 of this Article. Electronic accounting records shall be printed and retained in accordance with Article 41 of this Law. If electronic records are stored in electronic devices instead of being printed, it is required to ensure safety and security of information and accessibility during the retention period.
