In Article 116 of TT200 regulations "applicable accounting vouchers for businesses to comply with the provisions of the Accounting Law, Decree No. 129/2004 / ND-CP of the Government dated 31/5/2004 text amended and supplemented. "In Paragraph 6, Article 118 and circular on" chief accountant (or an authorized person) is not signed "authorized" by the head of the enterprise. The authorized person is not authorized to others "
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