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Chng t k ton l nhng giy t v vt mang tin phn nh nghip v kinh t, ti chnh pht sinh hon thnh, lm cn c ghi s k ton.

Ni dung chng t k ton 1. Chng t k ton phi c cc ni dung ch yu sau y: a) Tn v s hiu ca chng t k ton; b) Ngy, thng, nm lp chng t k ton; c) Tn, a ch ca n v hoc c nhn lp chng t k ton; d) Tn, a ch ca n v hoc c nhn nhn chng t k ton; ) Ni dung nghip v kinh t, ti chnh pht sinh; e) S lng, n gi v s tin ca nghip v kinh t, ti chnh ghi bng s; tng s tin ca chng t k ton dng thu, chi tin ghi bng s v bng ch; g) Ch k, h v tn ca ngi lp, ngi duyt v nhng ngi c lin quan n chng t k ton. 2. Ngoi nhng ni dung ch yu ca chng t k ton quy nh ti khon 1 iu ny, chng t k ton c th c thm nhng ni dung khc theo tng loi chng t.

Chng t in t 1. Chng t in t c coi l chng t k ton khi c cc ni dung quy nh ti iu 17 ca Lut ny v c th hin di dng d liu in t, c m ha m khng b thay i trong qu trnh truyn qua mng my tnh hoc trn vt mang tin nh bng t, a t, cc loi th thanh ton. 2. Chnh ph quy nh chi tit v chng t in t.

Ho n bn hng 1. T chc, c nhn khi bn hng hoc cung cp dch v phi lp ho n bn hng giao cho khch hng. Trng hp bn l hng ho hoc cung cp dch v di mc tin quy nh m ngi mua hng khng yu cu th khng phi lp ho n bn hng. Chnh ph quy nh c th cc trng hp bn hng v mc tin bn hng khng phi lp ho n bn hng. 2. T chc, c nhn khi mua hng ho hoc c cung cp dch v c quyn yu

cu ngi bn hng, ngi cung cp dch v lp, giao ho n bn hng cho mnh. 3. Ho n bn hng c th hin bng cc hnh thc sau y: a) Ho n theo mu in sn; b) Ho n in t my; c) Ho n in t; d) Tem, v, th in sn gi thanh ton. 4. B Ti chnh quy nh mu ho n, t chc in, pht hnh v s dng ho n bn hng, Trng hp t chc hoc c nhn t in ho n bn hng th phi c c quan ti chnh c thm quyn chp thun bng vn bn trc khi thc hin. 5. T chc, c nhn khi bn hng ha hoc cung cp dch v nu khng lp, khng giao ho n bn hng hoc lp ho n bn hng khng ng quy nh ti iu 19 v iu 20 ca Lut ny v cc khon 1, 2, 3 v 4 iu ny th b x l theo quy nh ca php lut. Qun l, s dng chng t k ton 1. Thng tin, s liu trn chng t k ton l cn c ghi s k ton. 2. Chng t k ton phi c sp xp theo ni dung kinh t, theo trnh t thi gian v bo qun an ton theo quy nh ca php lut. 3. Ch c quan nh nc c thm quyn mi c quyn tm gi, tch thu hoc nim phong chng t k ton. Trng hp tm gi hoc tch thu th c quan nh nc c thm quyn phi sao chp chng t b tm gi, b tch thu v k xc nhn trn chng t sao chp; ng thi lp bin bn ghi r l do, s lng tng loi chng t k ton b tm gi hoc b tch thu v k tn, ng du. 4. C quan c thm quyn nim phong chng t k ton phi lp bin bn, ghi r l do, s lng tng loi chng t k ton b nim phong v k tn, ng du.

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