CIRCULAR 09/2015/TT-BTC DATED 29 JAN 2015 OF MOF IN GUIDANCE OF NON-CASH PAYMENT IN FINANCIAL TRANSACTION OF ENTERPRISES
According to Circular 09/2015/TT-BTC:
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Enterprises do not use cash (paper money, money in metal issued by Bank State of Vietnam) to pay when performing contribution transactions and transferring capitals to other enterprises.
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Enterprises are not credit organizations: when they do not use cash when performing loans, lending and offsetting each other.
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For the above transactions, enterprises use the following forms:
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Payment by Cheque;
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Payment by payment order– remittance;
Other non-cash payment forms are complied with current regulations
