Whether the confirmation letter can be used as the basis for the interruption of the limitation of action depends on whether the third party claims the creditor's rights for your company. The general lawyer's dunning letter can be used as the basis for debt collection, that is, it can interrupt the limitation of action.
First, the concept of "enterprise confirmation letter":? Basic meaning: The "enterprise inquiry letter" is only an inspection letter sent by an enterprise to its mobile unit in property inspection to verify the authenticity of the working capital. ? Main functions: The confirmation letter is generally only used for project verification. Usually, the "Enterprise Confirmation Letter" will indicate that "this letter is only used for auditing, not for dunning and liquidation"; Therefore, from the point of view of financial work, sending enterprise inquiry letter is the audit evidence collected by accounting firms to prove the authenticity of financial statements when auditing company accounts.
Second, the legal status of the enterprise confirmation letter:
1. The enterprise inquiry letter is delayed, which may not reflect the changes of enterprise assets in time. Because the accounting treatment of enterprises is after the business happens, accounting treatment will have a certain lag; The prepayments reflected in the financial statements will also be lagging behind, and the prepayments are asset accounts, and enterprises will not always check and value the assets, so enterprises may not be able to confirm the impairment of assets in time and confirm them in accounting. ?
2. The enterprise inquiry letter reflects the meaning of internal financial management. It only serves the financial statements, and it is the material of a company's internal management, rather than the expression of the company's external meaning. ?
3. The "enterprise confirmation letter" points to the fixed content, which limits the expression of meaning. Usually, the confirmation letter of an enterprise will be stamped with the company seal or financial seal, but this only shows that the enterprise has confirmed the subject of "prepayment" in the other party's financial statements, and does not mean that there is an agreement on the relationship between creditor's rights and debts. As an audit certificate of economic exchanges between the two sides. ?
3. What is the legal effect of the Enterprise Confirmation Letter?
After understanding its legal status, we can know that the enterprise inquiry letter is only audit evidence, and it can only exist as indirect evidence for the existence of creditor's rights and debts between the two parties, and its effectiveness is far lower than direct evidence. Whether there is a creditor-debtor relationship between two legal subjects needs legally effective evidence to prove, such as direct evidence such as sales contract, creditor's rights transfer agreement and loan contract.