Question:
Our bank’s legal representative is the Chairman of the Board of Directors. Subsequently, the Chairman of the Board of Directors issues a document authorizing the Chief Accountant to use an electronic signature on electronic invoices. In the case where the Chief Accountant is on a business trip, can they delegate the authority to other individuals to sign electronically? Typically, the electronic signature on electronic invoices only indicates: ‘Signed by Bank X,’ without specifying the name of the individual performing the signing.
Answer:
Based on Point e, Clause 1, Article 6, and Article 12 of Circular No. 32/2011/TT-BTC dated March 14, 2011, of the Ministry of Finance, which provides guidance on the generation, issuance, use, and management of electronic invoices for the sale of goods and provision of services, regarding electronic signatures and the conversion of electronic invoices to paper invoices, and based on Point 2d, Article 16 of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance, which provides guidance on invoices and documents for the sale of goods and provision of services, specifying the criteria for signatures on invoices, it is stipulated that: In the case where the Chairman of the Board of Directors of an enterprise issues a document authorizing the Chief Accountant to use the enterprise’s electronic signature to sign electronic invoices, the Chief Accountant is not authorized to further delegate the use of the enterprise’s electronic signature to others.
