Consolidated Document number 01/VBHN-BTC stipulating the management regime for cash, valuable papers, and precious assets within the State Treasury system

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ___________________

 

CIRCULAR[1]

Regulations on the management of cash, negotiable instruments, and valuable assets in the State Treasury system

 

Circular No. 33/2017/TT-BTC dated April 20, 2017, issued by the Minister of Finance, stipulating the management regime for cash, negotiable instruments, and valuable assets within the State Treasury system, effective from June 16, 2017, has been amended and supplemented by:

Circular No. 125/2025/TT-BTC dated December 23, 2025, issued by the Minister of Finance, amending and supplementing certain articles of Circular No. 33/2017/TT-BTC dated April 20, 2017, issued by the Minister of Finance, stipulating the management regime for cash, negotiable instruments, and valuable assets within the State Treasury system, effective from February 10, 2026.

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, issued by the Prime Minister, stipulating the functions, tasks, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 26/2015/QĐ-TTg dated July 8, 2015, issued by the Prime Minister, stipulating the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

At the proposal of the General Director of the State Treasury;

The Minister of Finance hereby issues this Circular stipulating the regulations on the management of cash, negotiable instruments, and valuable assets in the State Treasury system.[2]

Chapter I. GENERAL PROVISIONS

 

Article 1. Scope of Regulation

This Circular stipulates the regulations on the management of cash, negotiable instruments, and valuable assets in the State Treasury system.

Article 2. Applicability

1. Units within the State Treasury system.

2. Organizations and individuals having transactions involving cash, negotiable instruments, and valuable assets with units within the State Treasury system.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Cash: Refers to banknotes and coins issued by the State Bank of Vietnam.

2. Negotiable Instruments: Include bonds, bills, stocks, government securities, and other types of negotiable instruments as prescribed by law.

3.[3] Valuable Assets: Include gold, silver, precious stones, precious metals, foreign currency cash, and other types of valuable assets.

4. Sheet: Is the unit of quantity for banknotes (Vietnamese dong, foreign currency), and negotiable instruments.

5. Piece: Is the unit of quantity for coins.

6. Sealing: The act of using sealing paper or lead seals to mark signs on bundles, bags, boxes, packages, and containers of money and valuable assets that have been packed according to regulations, ensuring that the bundles, bags, boxes, packages, and containers remain intact and complete.

Customer: Is an organization or individual having transactions involving cash, negotiable instruments, and valuable assets with units within the State Treasury system.

8.[4] Head of the unit with a cash vault: Is the person in charge of the State Treasury unit with a cash vault.

Chapter II. MANAGEMENT OF CASH, NEGOTIABLE INSTRUMENTS, VALUABLE ASSETS AND CASH VAULTS

 

Section 1. RESPONSIBILITIES OF CIVIL SERVANTS PARTICIPATING IN THE MANAGEMENT OF CASH, NEGOTIABLE INSTRUMENTS, AND VALUABLE ASSETS

 

Article 4. Composition of the Cash Vault Management Board[5]

1. At the State Treasury: The Chief of the National Accounting Department is the Chairperson; the Chief Accountant of the Transaction Department (referred to as the Chief Accountant) and the custodian are members.

2. At the Regional State Treasury: The Director of the Regional State Treasury is the Chairperson; the Chief Accountant and the custodian are members.

At the provincial/city level where the State Treasury regional headquarters does not have its main office: The Director of the State Treasury regional headquarters authorizes the Deputy Director of the State Treasury regional headquarters to be the Head of the Committee; the Deputy Head of the State Treasury Accounting Department and the custodian are members.

3. The establishment of the Cash Vault Management Board at the State Treasury shall be decided by the Director of the State Treasury; at the Regional State Treasury, it shall be decided by the Director of the Regional State Treasury.

The State Treasury provides guidance on the composition of the Cash Vault Management Board/Fund Management Board; establishes the Cash Vault Management Board/Fund Management Board at units under the Regional State Treasury.

Article 5. Responsibilities of the Head of the Cash Storage Management Board

1. Shall be responsible for organizing the management, ensuring safety and confidentiality of cash, valuable papers, and other types of assets stored in the cash storage.

2. Equip means and devices to ensure the safety of the cash storage according to regulations.

3. Direct the application of necessary measures to prevent loss, confusion, theft, fire, flood, dampness, pests, rats, cockroaches, and other causes, ensuring the quality of money and assets stored in the warehouse.

4. Manage and use the key to one lock on the outer layer of the cash storage door.

5. Directly open and lock the cash storage door; enter and exit with other members of the Cash Storage Management Board to supervise the issuance, receipt, and storage of cash, valuable papers, and precious assets in the cash storage.

6. Directly participate in inventory checks of the cash storage according to regulations; determine the reasons for excess or shortage of cash, valuable papers, and precious assets in the cash storage.

Article 6. Responsibilities of the member of the Cash Storage Management Board who is the Chief Accountant

1. Shall be responsible for managing and supervising the issuance, receipt of cash, valuable papers, and precious assets, and the storage of assets in the cash storage.

2. Organize accounting records for cash, valuable papers, and precious assets at their unit according to the State Treasury Accounting System; guide and inspect the opening and recording of cash storage ledgers.

3. Manage and use the key to one lock on the outer layer of the cash storage door.

4. Directly open and lock the cash storage door; enter and exit with other members of the Cash Storage Management Board.

5. Directly participate in inventory checks of the cash storage according to regulations.

6. Check and reconcile actual inventory data with accounting ledger data and cash storage ledgers to ensure accuracy.

7. Monitor compliance with cash storage safety management regulations; promptly detect and report any errors that may lead to loss of cash, valuable papers, and precious assets.

Article 7. Responsibilities of the member of the Cash Storage Management Board who is the Storekeeper

1. Shall be responsible for ensuring absolute safety of cash, valuable papers, and other types of assets stored in the cash storage.

2. Accurately and timely execute the issuance and receipt of cash, valuable papers, and precious assets according to valid and lawful vouchers.

3. Managing and using the key to one lock of the inner door of the money warehouse; the key to one lock of the outer door of the money warehouse (if the outer door has three locks); keys to the locks of the rooms inside the money warehouse; iron safes, iron cabinets, wire mesh cabinets placed inside the money warehouse; keys to the buffer room of the money warehouse, keys to the iron cabinet on the dedicated vehicle (if available).

4. Directly open and lock the cash storage door; enter and exit with other members of the Cash Storage Management Board.

5. Neatly and scientifically arrange various types of cash and assets in the cash storage, ensuring cleanliness.

6. Propose the application of necessary measures to ensure the quality of cash, valuable papers, and other types of assets stored in the cash storage.

7. Open various business ledgers according to regulations; record and preserve business transactions and related documents fully, clearly, and accurately.

8. Reconcile the issuance, receipt, and inventory data of cash, valuable papers, and precious assets on the warehouse card and their business ledgers with the accounting ledger.

9. Witness and assist in the inspection and inventory of the cash storage.

10. Conduct a final check on the safety of the cash storage before leaving it.

Article 8. Positions in the Treasury[6]

1. Positions in the Treasury include: Head of Warehouse, Assistant Head of Warehouse; Head of Treasury; Cash Inspector.

2. The Director of the State Treasury decides in writing the concurrent or separate positions at the State Treasury; the Director of the State Treasury regional headquarters decides in writing the concurrent or separate positions at the State Treasury regional headquarters and units under the State Treasury regional headquarters.

Article 9. Delegation of Authority for Participants in Managing Cash, Valuable Instruments, and Precious Assets

1.[7] The Head of the State Treasury National Accounting Department, the Heads of the State Treasury regional headquarters and units under the State Treasury regional headquarters are authorized to delegate their deputies to perform all or part of the work of managing cash, negotiable instruments, and valuable assets.

2.[8] The Chief Accountant is authorized to delegate the person authorized by the Chief Accountant to perform all or part of the work of managing cash, negotiable instruments, and valuable assets. In case the Chief Accountant cannot authorize the person authorized by the Chief Accountant, they shall authorize an accountant officer in their organization who meets the conditions to perform all or part of the work of managing cash, negotiable instruments, and valuable assets, and must obtain written approval from the Director of the State Treasury regional headquarters.

3.[9] The delegation must be approved in writing by the head of the unit with the money warehouse and limited to a specific period of time. The delegation document must follow the format and bear the seal of the delegating authority. The delegatee may not redelegate to another person.

4. When delegating or reclaiming the delegation, property must be handed over. Depending on the requirements of the work, the delegator decides to hand over all or part of the property. Upon expiration of the delegation period, the delegatee reports on the work done and simultaneously completes the procedures to hand over the property back to the delegator.

5. The person receiving the delegation is responsible to the delegator for the management of cash, valuable instruments, precious assets, and cash warehouses according to this Circular and relevant laws.

6. Each time the custodian needs to take leave, go on a business trip, attend meetings, study... must submit a written request for a replacement, the head of the unit with the money warehouse designates a temporary replacement and organizes an inventory and handover of money and assets. The replacement is responsible for performing the duties and powers of the custodian during the assigned period. Upon completion of the assigned period, the temporarily designated person completes the procedures to hand over the money and assets back to the custodian.

Section 2. MANAGEMENT OF CASH, VALUABLE INSTRUMENTS AND PRECIOUS ASSETS IN THE CASH WAREHOUSE

 

Article 10. Cash Warehouse and Equipment in the Cash Warehouse

1.[10] The money warehouse is located at the State Treasury, State Treasury regional headquarters, and units under the State Treasury regional headquarters, ensuring confidentiality, safety, and convenience for the entry and exit of cash, negotiable instruments, and valuable assets. The structure of the money warehouse must ensure safety, durability, and ventilation. The money warehouse has one entrance; the warehouse door must have two layers of iron doors equipped with high-quality locks; the outer layer of the door must have at least two numeric locks, and the inner layer of the door must have at least one lock.

2. The equipment in the cash warehouse must ensure safety and convenience for the management of cash, valuable instruments, and precious assets.

Article 11. Objects to be stored in the State Treasury's cash vaults at all levels

1. Cash, valuable securities, and precious assets of the State entrusted to the management of the State Treasury at all levels.

2. Various types of assets as prescribed by law to be stored by the State Treasury.

3. In cases where other assets need to be stored in the cash vault, the head of the unit with the cash vault decides in writing.

Article 12. Purposes for entering the cash vault

1. Depositing, withdrawing, and exporting/importing cash, valuable securities, precious assets, and assets as prescribed by law that are stored in the cash vault.

2. Arranging, rearranging, cleaning the vault, preventing pests, rodents, and mold.

3. Inventorying and inspecting the vault regularly or unexpectedly.

4. Repairing and installing equipment within the vault.

5. Rescuing assets in the vault when incidents occur.

6. Other special cases must be agreed upon in writing by the head of the unit with the cash vault.

Article 13. Subjects permitted to enter the cash vault

1. The Cash Vault Management Board and warehouse staff performing the tasks of depositing and withdrawing cash and assets stored in the cash vault.

2.[11] Directors and Deputy Directors of the State Treasury entering to inspect the State Treasury's cash vaults and regional cash vaults.

3.[12] Directors and Deputy Directors of regional State Treasuries entering to inspect cash vaults under their management.

4. State Treasury officials authorized to inspect the vault and funds.

5. Staff of the unit are responsible for periodic and spot checks of the money warehouse, inventory rotation, warehouse cleaning, pest control, rodent, cockroach, moisture, and mold prevention; the department (team) leader in charge of the treasury must supervise the entry and exit of money and assets in the warehouse at their own unit.

6. Technical staff repairing the cash vault and equipment inside it, and those performing tasks within the cash vault must obtain written approval from the head of the unit with the cash vault.

7. Individuals responsible for rescuing assets in the cash vault during emergencies.

Article 14. Regulations on entering and exiting the cash vault

1. Each time entering or exiting the cash vault, each person must sign for confirmation in the "Logbook for Entering and Exiting the Cash Vault."

2. Before entering and after leaving the money warehouse, all key holders must be present to witness the opening and closing of the warehouse door. Key holders must protect the secrecy of the lock code and warehouse door key when opening and closing the warehouse door.

3. When entering, the warehouse manager enters first, and when exiting, the warehouse manager exits last. If a key holder leaves the vault, everyone must exit the vault.

4. Inspection before entering and exiting the cash vault:

a) Before unlocking the warehouse, key holders must carefully observe the condition of the outside of the locks. If there are suspicious signs, they must not unlock it and must record all these signs in detail. If there are signs of the warehouse being breached, they must maintain the scene and invite the police on the premises to examine, record, and handle the situation appropriately while ensuring the safety of the warehouse and complying with the requirements of the competent authorities.

b) After exiting the vault, the Cash Vault Management Board locks the vault door according to regulations.

5. Personal bags, purses, wallets may not be brought into the vault.

Article 15. Protection of the cash vault

1. The cash vaults of the State Treasury at all levels are key national protection targets. The protection of the cash vault is closely integrated with the protection of the agency premises and is carried out 24 hours a day.

2. Each State Treasury unit closely coordinates with local police to develop protection plans for the cash vault at their own units.

3. Individuals assigned the task of protecting the agency are responsible for the safety of the cash vault within their designated scope.

Article 16. Entry and exit of cash, negotiable instruments, valuable assets

1. Entering and exiting cash, negotiable instruments, and valuable assets in the money warehouse must be based on accounting vouchers and lawful, valid documents. Accounting vouchers of the day must be entered and exited on the same day, and must be recorded accurately and promptly in the business ledgers.

2. Each accounting voucher for entry and exit from the vault must be accompanied by a delivery receipt or inventory list.

Article 17. Methods of arranging and storing cash, negotiable instruments, and valuable assets in the cash vault

1. Cash, negotiable instruments, and valuable assets stored in the money warehouse must be classified, counted, packed, and sealed according to regulations. Each type of asset must be stored separately, neatly arranged, and convenient for entry and exit. For damaged or deteriorated negotiable instruments, after inventory and awaiting destruction, they must be stored separately in a locked metal box, with signatures of the Inventory Committee on the seal.

2. Each type of negotiable instrument and valuable asset stored in the cash vault must have one inventory card for tracking purposes. The inventory card should be kept with the asset, facilitating recording, inspection, and control.

Section 3. MANAGEMENT OF CASH AND NEGOTIABLE INSTRUMENTS AT THE COUNTER

Article 18. Counter and equipment at the counter

1. Counters at State Treasury offices at all levels must be arranged conveniently, safely, and in accordance with actual operational needs.

2. Treasury equipment must be provided fully and correctly as prescribed.

Article 19. Receipt and payment of cash

1. All cash receipts and expenditures must be based on lawful and valid accounting vouchers. Accounting vouchers for any given day must be processed for receipt or expenditure on that same day, and simultaneously recorded accurately and promptly in the business ledgers. Cash receipts and payments must go through the accounting control and be transferred internally to the cash receipt and payment department. The ledger entries must follow the rule of recording expenditures before receipts.

2. Before receiving or paying out cash, the validity and legality of the accounting vouchers must be verified; accurate counting must be conducted during receipt and payment.

3. Customers depositing cash must witness Treasury officials counting the money. In cases where customers deposit money but the counting and handover process is not completed due to working hours ending, if customers wish to store the money at the State Treasury's cash vault, they must seal the bag or box containing the money in the presence of the Vault Management Board and proceed with the storage procedures according to the sealed bag or box.

4.[13] When receiving cash, customers must present a valid identity card/citizen identification card or electronic ID verified at level 02 of the electronic identity account, clearly write their name and sign on the receipt/payment voucher while counting and confirming the full amount received before leaving the State Treasury counter.

5. Before disbursing cash to customers, if the bundle of cash is still sealed, the Treasury official disbursing the cash must break the seal and hand over the cash for the customer to count.

6. On accounting vouchers and receipt/payment lists (or delivery/receipt certificates), there must be complete signatures as prescribed. The State Treasury will not be responsible for compensating for missing or lost cash if customers have signed on the accounting vouchers and lists after leaving the counter.

7. Do not deposit into the fund various types of money submitted by customers such as counterfeit money, suspected counterfeit money, sample money, or money that does not meet circulation standards and has destructive characteristics. If such types of money are discovered, Treasury officials must collect the money, prepare a report, retain the evidence, and handle it according to regulations.

Article 20. Counting, Packaging, Sealing Cash

1. Counting:

a) When receiving or paying out cash, it must be accurately counted by each note or coin.

b) While counting, select and sort out good money, torn money, and money that does not meet circulation standards separately; pay attention to detecting mixed types of money, counterfeit money, suspected counterfeit money, and sample money; do not mix counted money with uncounted money.

2. Packaging:

a) For stacks of banknotes: Every 100 banknotes of the same denomination and material are arranged into one stack.

b) For bundles of banknotes: Every 10 stacks of banknotes of the same denomination and material are packed into one bundle.

c) For packages of banknotes: Every 20 bundles of banknotes of the same denomination and material are packed into one package.

d) For metallic coins: Every 50 pieces of the same denomination are packed into one bar; every 20 bars are packed into one bag.

3. Sealing:

a) Sealing paper is thin paper suitable for each type of money and pre-printed with certain contents such as: Name of the State Treasury; type of money; number of sheets (if it is a bundle of money); number of bundles (if it is a box of money); total amount; date, month, year of sealing the bundle or box; name and signature of the person counting, sealing the bundle or box.

b) Sealing a bundle of money: The sealing paper must be fully and accurately filled out with the contents specified in point a of this clause (use a good quality ballpoint pen to fill in, do not use pencil or easily fading ink) and affixed to the lining paper of the bundle at the position of the knot of the binding cord.

c) Sealing packages of banknotes: Use strong thread to tightly tie the mouth of the package (or fold the mouth of the package and sew it closed); affix the sealing paper over the tying point and both ends of the thread (separate both ends of the thread when affixing the sealing paper).

Article 21. Receiving and Delivering Cash

1. Receiving and delivering cash between the State Treasury and banks:

The delivery and receipt of cash between the State Treasury and banks must ensure safety, convenience, and comply with the methods prescribed by the State Bank of Vietnam.

2. Receiving and delivering cash within each unit of the State Treasury:

a) Between the cashier and the person receiving or paying out: Deliver and receive in sealed bundles or bags for even bundles or bags; count each note or coin for odd stacks, notes, or bars.

b) Between the cashier and the warehouse keeper: Deliver and receive in sealed packages, bags, or chests.

c)[14] (Repealed)

d) Each time cash is received or delivered, the deliverer and receiver must sign in the cash receipt book.

3. Receiving and delivering cash during transfers between units of the State Treasury:

a) The State Treasury unit receiving cash shall accept in sealed form for even bundles or bags; count each note or coin for odd stacks, notes, or bars.

b) Each time cash is received or delivered, a receipt is made with signatures from both parties, each party keeping one copy.

Article 22. Receiving and Delivering, Counting, Packaging, Sealing Foreign Currency

The procedures for receiving and delivering, counting, packaging, and sealing foreign currency are carried out similarly to those for cash.

Article 23. Receiving and Delivering Valuable Documents

1) Receiving and delivering between the State Treasury and units outside the State Treasury system:

a) During receipt and delivery, the recipient counts each document immediately at the place of delivery or according to the agreement between both parties.

b) After receipt and delivery, the deliverer sends one copy of the Warehouse Dispatch Note to the recipient.

c)[15] Individuals collecting valuable papers must have an introduction letter from the unit head, specifying their name, position, and valid citizen identification card number; at the same time, they must present a valid citizen identification card or electronic ID verified at level 02 of the electronic identity account for verification and comparison.

2. Receiving and delivering between units of the State Treasury:

a) Receiving and delivering between units of the State Treasury is carried out in sealed packages or bundles; if there are insufficient packages, count each document individually.

b) After receipt and delivery, the deliverer sends one copy of the Warehouse Dispatch Note to the recipient.

c)[16] Individuals collecting valuable papers must have an introduction letter from the unit head, specifying their name, position, and valid citizen identification card number; at the same time, they must present a valid citizen identification card or electronic ID verified at level 02 of the electronic identity account for verification and comparison.

3. Receiving and delivering within each unit of the State Treasury, count each document and each series individually.

Article 24. Storage and Arrangement of Cash and Valuable Documents

1. During working hours, cash and valuable papers must be neatly arranged and stored in separate boxes or safes at the counter; if they need to be taken outside the counter, they must be locked with a code and a fixed key.

2. During lunch break, all cash and valuable papers at the counter within the State Treasury office must be stored in a safe locked with a code and a fixed key and sealed, or placed in a steel box with a lock and sealed and stored in the cash vault; at external transaction points, all cash and valuable papers must be stored in a safe locked with a code and a fixed key, sealed, and guarded by personnel.

3. At the end of working hours, all cash and valuable documents, after being counted and reconciled with accounting records, must be stored in the currency warehouse.

Section 4. USE AND STORAGE OF KEYS TO THE CURRENCY WAREHOUSE AND SAFE

Article 25. Keys to the Currency Warehouse and Safe

1. Each lock of the currency warehouse door, each room door in the currency warehouse (if any), safe, and iron cabinet must have exactly two keys, including one for daily use and one as a backup.

2. The key combination for the lock number (currency warehouse door, safe) consists of a code and a fixed key (if any).

Article 26. Storage and Transfer of Daily Use Keys

1. The keys to the numbered locks of the cash vault doors are kept by each member of the Cash Vault Management Board in their own safe located at their workplace within the agency. Each person sets their own code; selects three different codes to change when necessary, writes each code on paper (two copies), put them in two separate envelopes, seal them (one envelope is placed in a separate safe along with the daily-use fixed key, one envelope is kept for the backup key). If the daily-use code is forgotten, open the sealed envelope for daily use, then reseal it; if changing to a new code other than those sealed, a written approval from the unit head managing the cash vault is required, and procedures for replacing the backup code must be followed.

2. Daily-use keys and codes for iron cabinets, iron boxes, and safes in the vault are placed together in a small iron box and locked, then kept in the vault. In case of multiple vault rooms, daily-use keys and codes for iron cabinets, iron boxes, and safes in which room should be placed together in a small iron box and kept in that room.

3. Keys to vault rooms, keys to small iron boxes mentioned in Clause 2 of this Article, keys to buffer room doors of the cash vault, and keys to safes on dedicated vehicles (if any) are kept by the custodian in their own safe along with the daily-use keys to the vault door.

4. The key to the lock number of the transaction counter safe is managed by the civil servant responsible for receiving and paying cash, who sets their own unique code, ensuring confidentiality and managing it at their workplace within the agency's premises.

5. Each time keys to the cash vault or safes are handed over, both the giver and receiver must directly perform the handover and sign the key transfer logbook. For keys to numbered locks, when receiving the handover, the receiver must reset their own code.

Article 27. Storage and Transfer of Backup Keys and Key Boxes

1. Backup keys for the currency warehouse door:

a) The backup keys and codes specified in Clause 1 of Article 26 above for the currency warehouse door are combined into an iron box by each member of the Currency Warehouse Management Board, accompanied by a detailed list clearly stating the quantity, serial number of each key, date, month, year, and signed with the witness of other members of the Currency Warehouse Management Board. Clause 1 of Article 26 of the vault door keys kept by each member of the Cash Vault Management Board must be placed together in a small iron box along with a detailed list clearly stating the quantity, serial number of each key, date, month, year, and signed by the members of the Cash Vault Management Board in the presence of witnesses.

b) The box containing backup keys must be locked and sealed; the seal must include all elements such as date, month, year; name, signature of those who sealed it. The box containing keys has one lock whose key is kept by the custodian and stored in the safe containing daily-use keys to the vault door. The Cash Vault Management Board prepares a specific record of the storage of backup keys in the sealed iron box.

c)[17] The box containing the spare keys to the door of the State Treasury's cash storage room shall be kept in the iron safe of the National Accounting Agency leader responsible for the State Treasury; the box containing the spare keys to the door of the State Treasury's cash storage room in the region shall be kept in the iron safe of the State Treasury Regional Director at their office; the box containing the spare keys to the door of the State Treasury's cash storage room in the province where the main office is not established, and the boxes containing the spare keys to the door of the units under the State Treasury Regional Office shall be sent and kept at the cash storage room of the State Treasury Regional Office or the nearest unit under the same State Treasury Regional Office, or deposited and kept at a bank on the local territory. In case of depositing and keeping at a bank, it must be with the written consent of the State Treasury Regional Director.

d) The person authorized to manage the cash storage room shall personally reset the lock code of the cash storage room door, and simultaneously select an additional one code as a backup; record that code on paper, put it in a sealed envelope, seal it, and store it in the safe of the head of the unit with the cash storage room. The handover of the envelope containing the backup code is carried out in writing with signatures from both the giver and the receiver. When it is necessary to open the seal to retrieve the backup code for use, there must be a request approved by the head of the unit with the cash storage room (except in emergencies).

2. Backup keys for the safe containing the currency warehouse keys are self-managed by members of the Currency Warehouse Management Board at their workplace.

3. Backup keys for the room door (if any), safe, iron cabinet, metal box in the currency warehouse, safe on dedicated vehicles:

a) Spare keys to the cash storage room compartments, safes, metal cabinets, and strongboxes shall be managed by the custodian, placed in an iron box, locked, sealed, and accompanied by a detailed list clearly indicating the quantity and serial number of each key, date, and signature.

b) The box containing spare keys must be locked and sealed; the seal must include all elements such as date, month, year, name, and signature of the sealer; the box containing spare keys has one lock whose key is held and kept in the iron safe along with the daily-use keys to the cash storage room door by the custodian.

c) The iron box containing backup keys for the warehouse room, safe, and vault in the warehouse, and the vault on the dedicated vehicle shall be kept in the personal vault of the Head of the Treasury Management Board at their workplace.

4. Backup keys for the transaction counter vaults:

a) Spare keys to the safes at the transaction counters, entrusted to the civil servant responsible for managing the safes, shall be placed together in an iron box, locked, sealed, and accompanied by a detailed list clearly indicating the quantity and serial number of each key, date, and signature.

b) The box containing spare keys must be locked and sealed; the seal must include all elements such as date, month, year, name, and signature of the sealers; the box containing spare keys has one lock whose key is held and kept in the iron safe by the cashier.

c) The box containing the backup keys shall be stored in the treasury.

5. Using backup keys

a) The spare key box may only be opened in the following cases: Loss of the daily-use key; need to urgently open the cash storage room but not enough personnel to participate in opening; when there is a decision to change the lock; due to the daily-use key box being lost, the key broken, or the lock jammed, making it impossible to retrieve the cash storage room key for use; when there is a change in the code; checking and inventorying the spare keys of the higher-level State Treasury.

b) When using spare keys, there must be a written decision from the head of the unit with the cash storage room and a record made with all members of the Cash Storage Management Board present. In emergencies, when opening the spare key box, there must be three witnesses present, including at least one member of the Cash Storage Management Board.

Article 28. Responsibilities of Civil Servants Managing Treasury Keys and Vaults

1. Civil servants entrusted with managing and using various types of treasury and vault keys have the responsibility to ensure the safety and confidentiality of the keys entrusted to them.

2. Civil servants entrusted with managing and using various types of treasury and vault keys shall not be permitted to perform the following actions:

a) Taking the keys outside the office premises.

b) Allowing unauthorized persons to view, hold, or keep the keys.

c) Making additional or copies of the keys.

d) Leaving the keys in the lock on the door of the treasury or vault after opening or closing.

đ) Repairing the lock, door of the treasury, or technical equipment attached to the treasury without the consent of the head of the unit or the higher-level State Treasury.

e) Intentionally failing to comply with regulations concerning the security and confidentiality of keys and lock codes, resulting in loss or damage to the keys.

3. Under no circumstances shall daily used keys for the treasury door pass through the hands of a single person under any circumstances.

4. In case the lock of the cash storage room door is damaged, the key is lost, or the secret code is exposed, the person who lost or exposed it must immediately report in writing to the head of the unit with the cash storage room, detailing the cause, time, and place of loss of the key; the head of the unit with the cash storage room must make a record of the key loss and proceed with the procedures to obtain the spare key for temporary use, while also reporting to the higher-level State Treasury. If the lock of the cash storage room door is damaged, the key is lost, or the secret code is exposed, it must be replaced immediately with new locks; if the secret code of the exposed lock is revealed, it must be changed immediately to a new code.

Chapter III. TRANSPORTATION OF CASH, VALUABLE DOCUMENTS, AND PRECIOUS ASSETS

Article 29. Principles for Organizing Transportation

1.[18] The transportation of cash, valuable securities, and precious assets between Treasury units must be authorized by the Director of the State Treasury or the Regional State Treasury Director.

2. Absolute secrecy must be maintained regarding the time, route, means of transportation, delivery and receipt locations, and the quantity and value of transported goods.

3. Cash, valuable securities, and precious assets must be packed in bags, envelopes, or boxes and sealed during transportation.

4. Transportation of cash, valuable securities, and precious assets must take place during daylight hours (except in cases of transportation by air, train, or ship).

5. Individuals such as biological parents, adoptive parents (spouse or partner), spouse, partner, biological children, adopted children, and full siblings (including full siblings of the spouse or partner) shall not be arranged to participate in the same transportation trip.

6. Persons without assigned duties shall not accompany on the means of transportation carrying cash, valuable securities, and precious assets (except in cases of public transportation).

7. The organization of transportation must follow the process: Starting from receiving, packaging, and sealing cash, valuable papers, and precious assets; loading onto transport vehicles; transporting on the road to the delivery point; delivering cash, valuable papers, and precious assets and completing the delivery procedures according to regulations.

8.[19] The arrangement of security forces to perform escort and protection duties for cash, valuable securities, and precious assets during transportation must ensure:

a) Vehicles transporting cash, valuable securities, and precious assets managed by the State Treasury or the Regional State Treasury: Must have police escorts and support.

b) Vehicles transporting cash, valuable papers, and precious assets managed by the State Treasury Regional Office in provinces without a main office, and units under the State Treasury Regional Office management: Must have dedicated security guards or reinforced staff equipped with auxiliary tools for escort and protection.

Article 30. Responsibilities of Individuals Participating in the Transportation of Cash, Valuable Securities, and Precious Assets

1. Delivery and Receipt Personnel:

a) Are individuals assigned by the unit head to deliver, receive, and escort cash, valuable securities, and precious assets from the receiving location to the delivery location or vice versa.

b) Are responsible for overall safety assurance and the completion of the delivery and receipt of cash, valuable securities, and precious assets.

2. Dedicated State Treasury Security Personnel and Police Escorts Have the Responsibility to:

a) Develop plans to protect goods, people, and transportation means from the start of receiving goods until their safe return to the agency headquarters.

b) In case of a safety incident, everyone on the vehicle must protect the goods, people, and transport means; at the same time, they must inform the head of the unit with the cash storage room and actively cooperate with the local police to quickly resolve the situation.

c) Follow the instructions and management of the delivery and receipt personnel.

3. Drivers Have the Responsibility to:

a) Ensure the technical standards of the transportation means.

b) Adhere strictly to the designated route of transportation; when stopping or parking the vehicle, permission from the delivery person is required; if the vehicle breaks down, immediate measures must be taken to repair it as quickly as possible to ensure the goods are safely returned to a secure location.

c) Comply with the Road Traffic Law.

d) Obey the instructions of the delivery and receipt personnel.

Article 31. Means of Transporting Cash, Valuable Documents, and Precious Assets

1.[20] Transportation of cash, valuable papers, and precious assets between State Treasuries and State Treasury Regional Offices; between State Treasury Regional Offices and units under State Treasury Regional Office management must be done using specialized vehicles.

2.[21] Transportation of cash from banks to the headquarters of State Treasury Regional Offices and units under State Treasury Regional Office management, and vice versa, must be done using specialized vehicles; in case other means of transportation are required, the head of the unit with the cash storage room must take measures to ensure the safety of the assets during transportation.

3. In case other means of transportation such as airplanes, trains, motorboats, etc., are used, the person authorized to issue orders for transportation must be responsible for organizing and ensuring the safety of the cash, valuable papers, and precious assets.

Chapter IV. INSPECTION AND HANDLING OF SURPLUS AND SHORTAGE OF CASH, VALUABLE DOCUMENTS, AND PRECIOUS ASSETS

 

Section 1. INSPECTION OF CASH, VALUABLE DOCUMENTS, AND PRECIOUS ASSETS

Article 32. Inspection of Cash, Valuable Documents, and Precious Assets at the End of the Day

1. For cash:

a)[22] Every day, after business hours, the Head of the Cash Storage Management Board and the Cash Storage Management Board member who is the Chief Accountant must conduct an actual inventory of the cash balance, valuable papers, and precious assets up to the end of the day. If there is no cash storage room opening or transactions involving cash, valuable papers, and precious assets on that day, then there is no need to organize an end-of-day inventory.

b) For bundles, bags, or packages still sealed, they must be directly inspected and examined for sealing and bundling. For individual sheets, pieces, or bars, each sheet or piece must be counted individually. After counting, the inspector must reseal and bundle according to regulations. If necessary, some or all bundles may be opened for recounting on a sheet-by-sheet or piece-by-piece basis.

c) Compare the actual figures inspected with the ledger balances; if discrepancies exist between the actual figures and the records, the cause must be identified and handled in accordance with regulations.

d) Upon completion of the inspection, the Head of the Cash Vault Management Board, the member who is the Chief Accountant, and the Cashier must sign on the ledger and the inspection record.

đ) The Head of the Cash Vault Management Board may mobilize some civil servants to assist in conducting the inspection.

2.[23] (Repealed)

3. For precious assets: If there are any receipts or issues, the Cash Vault Management Board must inspect and reconcile the actual inventory with the records to ensure accuracy and sign on the asset tracking ledger.

Article 33. Periodic and Unannounced Inspections of the Cash Vault

1. Periodic inspections of the cash vault are conducted at the end of the working day on the last working day of every month.

2. Unannounced inspections are carried out in the following situations:

a) When there is a change in members of the Cash Vault Management Board or when authorization is being executed;

b) When there is suspicion of unauthorized entry into the vault or fund;

c) When there are discrepancies in asset records or vault funds;

d)[24] When there is a decision by the Director of the State Treasury or the Director of the State Treasury Regional Office.

Section 2. HANDLING OF SURPLUS AND SHORTAGE OF CASH, VALUABLE DOCUMENTS, AND PRECIOUS ASSETS

Article 34. Principles for Handling Surplus and Shortage

1. Surplus of cash, valuable documents, and precious assets:

a) Surplus cash arising from small change in transactions, at the end of the month, the accountant prepares a receipt voucher and accounts for this amount in the deposit account of the State Treasury.

b) In cases of excess cash with unknown causes, the accountant shall issue a receipt and record the amount in the surplus and shortage account pending resolution; for excess valuable documents, precious assets with unknown causes, the accountant shall issue a receipt and record the excess in the off-balance sheet account pending resolution.

2. Shortage or loss of cash, valuable documents, and precious assets:

a) Shortage or loss of cash, valuable documents, and precious assets in sealed bundles or bags of the State Treasury, the civil servant whose name is signed on the seal is responsible for compensation.

b) Shortage or loss of cash, valuable documents, and precious assets managed by any civil servant, that civil servant is responsible for compensation.

c) It is not allowed to offset excess cash, valuable documents, or precious assets against shortages (only offsets between bundles with the same person's name on the seal who packed them on the same day are permitted).

Article 35. Handling when excess or shortage of cash, valuable papers, precious assets in the treasury is discovered

1. All cases of excess or shortage of cash, valuable documents, or precious assets discovered in the treasury, at transaction counters, or during transportation must be immediately reported to the head of the unit with the treasury.

2.[25] The head of the unit with the treasury and responsible management personnel must immediately inventory all cash and assets at the location where the excess or shortage occurred; prepare a report, clearly determine the extent, cause, and responsibility of the collective or individual causing the excess or shortage; take timely measures to recover lost assets; the State Treasury in the region must report to the State Treasury (by phone, email, etc.) no later than 24 hours from the time of the incident. At the same time, a written report must be submitted to the State Treasury regarding the development of the incident for coordinated handling.

3. Cases of missing or stolen cash, valuable documents, or precious assets due to criminal intrusion, theft, robbery, embezzlement, or abuse (with elements constituting a crime) must maintain the scene intact and immediately report to the local police and the head of the higher-level State Treasury.

4. In cases where counterfeit money is found in the State Treasury funds, the cause must be determined, and responsibility assigned; the person named on the seal of the bundle of money or the person conducting the count of individual sheets, pieces, or bars containing counterfeit money must bear full responsibility for compensation.

5.[26] For cases of excess, shortage, or loss of money valued at 50 million VND or more, the State Treasury in the region, in addition to investigating and verifying, must also promptly and fully report to the State Treasury.

Chapter V. IMPLEMENTING PROVISIONS[27]

Article 36. Effective Date

This Circular takes effect from June 16, 2017. Decision No. 61/2002/QĐ-BTC dated May 17, 2002, of the Minister of Finance on the issuance of the Cash Management Regulations, Valuable Documents, and Precious Assets in the State Treasury System is hereby repealed.

Article 37. Responsibility for Implementation

1.[28] The Director of the State Treasury shall base this Circular to provide specific guidance and organize implementation and supervision to ensure the safety of cash, valuable documents, and precious assets in the State Treasury System.

2. Units within the State Treasury system, organizations, and individuals involved in cash transactions, valuable papers, and precious assets with the State Treasury system are responsible for implementing this Circular.

3. During the implementation process, if there are any difficulties, they should be reported promptly for the Ministry of Finance to study, amend, and supplement appropriately.

 

MINISTRY OF FINANCE ___________ Number: 01/VBHN-BTC Place of Receipt: - Office of the Government (for publication in the Official Gazette); - Government Electronic Information Portal (for posting); - Ministry of Finance Electronic Information Portal (for posting); - Legal Department of the Ministry of Finance; - To be filed: VT, KBNN (6 copies).

CERTIFIED CONSOLIDATED DOCUMENT   Hanoi, January 5, 2026   DEPUTY MINISTER DEPUTY MINISTER Cao Anh Tuấn

 

 

 

^{_________________________________}

[1] This Consolidated Document is derived from the following two Circulars:

- Circular No. 33/2017/TT-BTC dated April 20, 2017, issued by the Minister of Finance, stipulating the regulations on managing cash, valuable papers, and precious assets in the State Treasury system.

- Circular No. 125/2025/TT-BTC dated December 23, 2025, of the Minister of Finance amending and supplementing certain provisions of Circular No. 33/2017/TT-BTC dated April 20, 2017, of the Minister of Finance on the management regulations for cash, valuable documents, and precious assets in the State Treasury System.

This Consolidated Document does not replace the above two Circulars.

[2] Circular No. 125/2025/TT-BTC dated December 23, 2025, of the Minister of Finance amending and supplementing certain provisions of Circular No. 33/2017/TT-BTC dated April 20, 2017, of the Minister of Finance on the management regulations for cash, valuable documents, and precious assets in the State Treasury System is based on the following grounds:

"Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025, of the Government;

Based on Decree No. 77/2025/NĐ-CP dated April 1, 2025, of the Government stipulating the authority, procedures for establishing state ownership rights over assets, and handling of assets established with state ownership rights;

At the proposal of the Director of the State Treasury;

The Minister of Finance promulgates this Circular amending and supplementing certain provisions of Circular No. 33/2017/TT-BTC dated April 20, 2017, of the Minister of Finance on the management regulations for cash, valuable documents, and precious assets in the State Treasury System.”

[3] This paragraph has been amended and supplemented according to Clause 1, Article 1 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and is effective from February 10, 2026.

[4] This paragraph has been amended and supplemented according to Clause 2, Article 1 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and is effective from February 10, 2026.

[5] This is amended and supplemented pursuant to Article 2 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[6] This is amended and supplemented pursuant to Article 3 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[7] This paragraph is amended and supplemented pursuant to Clause 1 of Article 4 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[8] This paragraph is amended and supplemented pursuant to Clause 2 of Article 4 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[9] This paragraph is amended and supplemented pursuant to Clause 3 of Article 4 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[10] This paragraph is amended and supplemented pursuant to Article 5 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[11] This paragraph is amended and supplemented pursuant to Clause 1 of Article 6 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[12] This paragraph is amended and supplemented pursuant to Clause 2 of Article 6 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[13] This paragraph is amended and supplemented pursuant to Article 7 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[14] This point is repealed pursuant to Article 8 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[15] This point is amended and supplemented pursuant to Clause 1 of Article 9 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[16] This point is amended and supplemented pursuant to Clause 2 of Article 9 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[17] This point is amended and supplemented pursuant to Article 10 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[18] This paragraph is amended and supplemented pursuant to Clause 1 of Article 11 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[19] This paragraph is amended and supplemented pursuant to Clause 2 of Article 11 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[20] This paragraph is amended and supplemented pursuant to Clause 1 of Article 12 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[21] This paragraph is amended and supplemented pursuant to Clause 2 of Article 12 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[22] This paragraph is amended and supplemented pursuant to Clause 1 of Article 13 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[23] This paragraph is repealed pursuant to Clause 2 of Article 13 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[24] This point is amended and supplemented pursuant to Article 14 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[25] This paragraph is amended and supplemented pursuant to Clause 1 of Article 15 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[26] This paragraph is amended and supplemented pursuant to Clause 2 of Article 15 of Circular No. 125/2025/TT-BTC dated December 23, 2025, and shall take effect from February 10, 2026.

[27] Article 17 of Circular No. 125/2025/TT-BTC dated December 23, 2025, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 33/2017/TT-BTC dated April 20, 2017, issued by the Minister of Finance, on the management regime of cash, valuable papers, and precious assets within the State Treasury system, which shall take effect from February 10, 2026, is stipulated as follows:

"Article 17. Implementation Provisions

1. This Circular shall take effect from February 10, 2026.

2. Ministries, central agencies, local authorities, organizations, and individuals related to this matter shall be responsible for implementing the provisions of this Circular."

[28] This provision has been amended and supplemented according to Article 16 of Circular No. 125/2025/TT-BTC dated December 23, 2025, which shall take effect from February 10, 2026.