Circular No. 04/2018/TT-BNV guiding the authority, procedures for appointment, reappointment, removal, replacement, and job responsibility allowances for chief accountants and accounting supervisors in state accounting units.

CIRCULAR

Guidelines on the authority, procedures for appointment, reappointment, removal, replacement, and job responsibility allowances for chief accountants and accounting supervisors in state budget accounting units

Pursuant to Decree No. 34/2017/NĐ-CP dated April 3, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the Salary System for Civil Servants, Public Officials, and Military Personnel;

Pursuant to Clause 5, Article 20 of Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing some provisions of the Accounting Law (hereinafter referred to as Decree No. 174/2016/NĐ-CP);

At the proposal of the Director of the Civil Servant - Public Official Department,

The Minister of Home Affairs issues this Circular guiding the authority, procedures, timing, files for appointment, reappointment, arrangement, removal, replacement, and job responsibility allowances for chief accountants and accounting supervisors in state budget accounting units.

Article 1. Scope of Regulation

This Circular guides the authority, procedures, timing, files for appointment, reappointment, arrangement, removal, replacement, and job responsibility allowances for chief accountants and accounting supervisors in state budget accounting units.

Article 2. Applicability

The objects subject to this Circular include:

1. State agencies at all levels responsible for collecting and disbursing the state budget (State Treasury, tax agencies, customs agencies);

2. Budget and financial accounting units of communes, wards, towns;

3. State agencies;

4. Publicly funded institutions;

5. Organizations and units using the state budget;

6. Project management boards with legal personality established by state agencies and publicly funded institutions;

7. Agencies and organizations managing state financial funds outside the state budget;

8. Organizations funded by the state to organize activities according to specific political-social objectives;

9. Chief accountants and accounting supervisors of agencies and units specified in Clauses 1, 2, 3, 4, 5, 6, 7, and 8 of this Article and other related individuals and organizations.

Article 3. Standards and Conditions for the Position of Chief Accountant and Accounting Supervisor

Chief accountants and accounting supervisors must meet the standards and conditions stipulated in Article 21 of Decree No. 174/2016/NĐ-CP.

Article 4. Appointment of Individuals Holding the Position of Chief Accountant and Accounting Supervisor

1. Accounting units specified in Clauses 1, 3, 4, 5, 6, 7, and 8 of Article 2 of this Circular must appoint chief accountants in accordance with Clause 1 of Article 20 of Decree No. 174/2016/NĐ-CP.

2. The appointment of accounting supervisors shall be carried out in accordance with point a, Clause 2 of Article 20 of Decree No. 174/2016/NĐ-CP.

Article 5. Authority for Appointment and Reappointment of Chief Accountants

1. For accounting units under agencies responsible for collecting and disbursing the state budget

a) The Minister of Finance appoints and reappoints chief accountants of accounting units under agencies responsible for collecting and disbursing the central state budget;

b) The authority to appoint and reappoint chief accountants of accounting units under agencies responsible for collecting and disbursing the local state budget (excluding budget and financial accounting units of communes, wards, towns) is the authority that appoints Deputy Heads of Units.

2. For state agencies; publicly funded institutions; organizations and units using the state budget with accounting organizational structures

a) The Minister, Head of a ministry-level agency, Head of an agency under the Government appoints and reappoints chief accountants of first-level budgetary units under the central government;

b) The Chairman of the People's Committee of provinces and centrally-administered cities; the Chairman of the People's Committee of districts, towns, provincial cities, and urban districts under centrally-administered cities (hereinafter collectively referred to as district level) appoints and reappoints chief accountants of first-level budgetary units under their management, after consulting with the internal affairs and finance departments at the same level;

c) The authority to appoint and reappoint chief accountants of budgetary units, units using the budget, publicly funded institutions self-financing regular expenses, publicly funded institutions self-financing part of regular expenses, and publicly funded institutions fully financed by the state budget for regular expenses is the authority that appoints Deputy Heads of Units;

d) The head of the accounting unit, which is a publicly funded institution self-financing regular expenses and investment expenses, appoints and reappoints chief accountants.

3. In addition to the agencies and units mentioned above, for other accounting units specified in Article 2 of this Circular, chief accountants are appointed by the head or the legal representative (collectively referred to as the head) of the accounting unit.

Article 6. Authority to appoint, reappoint, and assign accounting supervisors

1. For accounting units with only one person serving as an accountant or an accountant兼任职务

The appointment and reappointment of accounting supervisors shall be decided by the head of the agency or accounting unit.

2. For budgetary accounting units and financial accounting units at commune, ward, and town levels

The Chairman of the People's Committee at the district level shall appoint and reappoint accounting supervisors after obtaining opinions from the Civil Service Department and the Finance Department at the district level.

3. For accounting units required to have an accounting director but unable to immediately appoint an accounting director, the assignment of accounting supervisors shall be carried out in accordance with Clause 1 of Article 20 of Decree No. 174/2016/NĐ-CP.

Article 7. Procedures and timing for appointing, reappointing accounting directors, and assigning accounting supervisors

1. Procedures for appointing, reappointing accounting directors, and assigning accounting supervisors

a) In cases stipulated in Clause 1 and points a, b, c of Clause 2 of Article 5 of this Circular, the head of the accounting unit shall prepare a dossier requesting the competent authority to appoint an accounting director.

The Civil Service Department shall take the lead and coordinate with the Finance Department at the same level to review the dossier, submit it to the Chairman of the People's Committee for consideration and decision in cases stipulated in point b of Clause 2 of Article 5 of this Circular;

b) In cases stipulated in point d of Clause 2 and Clause 3 of Article 5; Clause 1 and Clause 3 of Article 6 of this Circular, the head of the accounting unit shall decide on organizing the preparation of a dossier by organizations, units, or individuals under their management to appoint an accounting director, accounting supervisor; assign accounting supervisors;

c) In cases stipulated in Clause 2 of Article 6 of this Circular, the Chairman of the People's Committee at the commune, ward, or town level shall prepare a dossier requesting the Chairman of the People's Committee at the district level to appoint an accounting supervisor. The Civil Service Department shall take the lead and coordinate with the Finance Department at the district level to review the dossier, submit it to the Chairman of the People's Committee at the district level for consideration and decision;

d) The procedure for reappointing accounting directors and accounting supervisors shall be conducted in the same manner as the procedure for appointing accounting directors and accounting supervisors.

2. Timing for considering reappointment of accounting directors and accounting supervisors

At least 90 days before the expiration date of the appointment period, the head of the accounting unit must initiate the reappointment process to make a decision or submit it to the competent authority for consideration and decision on whether to reappoint or not reappoint the accounting director or accounting supervisor. The decision on reappointing the accounting director or accounting supervisor must be issued at least one working day prior to the expiration date of the appointment period.

3. For accounting directors and accounting supervisors who are civil servants or public officials, upon expiration of the appointment period, if they still have between two years and less than five years until retirement age and are reappointed, the term of appointment will be calculated up to the retirement age as prescribed; if they have less than two years until retirement age, the competent authority responsible for appointing the accounting director or accounting supervisor shall consider, and if they meet the criteria and conditions, decide to extend the term of holding the position of accounting director or accounting supervisor until the retirement age.

Article 8. Documents for appointing, reappointing, and assigning accounting managers and accounting supervisors

1. Documents for appointing accounting managers and accounting supervisors, and assigning accounting supervisors

a) Curriculum vitae (endorsed by the labor management unit or competent authority);

b) Copies of diplomas or certificates related to accounting expertise as required for the appointed position;

c) Copies of certificates for training accounting managers;

d) Endorsements from accounting units where the person being considered for appointment as an accounting manager or supervisor has worked, regarding the actual time spent as an accounting manager or supervisor according to Form No. 01/GXN or Form No. 02/GXN issued along with this Circular, for the case of appointing an accounting manager; endorsements according to Form No. 02/GXN for the case of appointing or assigning an accounting supervisor;

e) A proposal document for appointing an accounting manager or supervisor signed by the head of the accounting unit and stamped by the unit (except in cases stipulated in point d Clause 2 and Clause 3 Article 5; Clause 1 and Clause 3 Article 6 of this Circular).

2. Documents for reappointing accounting managers and accounting supervisors

a) Curriculum vitae (endorsed by the labor management unit or competent authority);

b) Self-assessment and evaluation of work performance during the period holding the title of accounting manager or supervisor;

c) Comments from the head of the accounting unit;

d) Copies of additional diplomas and certificates (if any);

e) A proposal document for reappointing an accounting manager or supervisor signed by the head of the accounting unit and stamped by the unit (except in cases stipulated in point d Clause 2 and Clause 3 Article 5; Clause 1 Article 6 of this Circular).

Article 9. Authority and procedures for relieving and replacing accounting managers and accounting supervisors

1. Authority for relieving and replacing accounting managers and accounting supervisors

The level that appoints the accounting manager or supervisor has the authority to relieve and replace them.

2. Procedures for relieving and replacing accounting managers and accounting supervisors

The head of the accounting unit decides within their authority or submits a document requesting the competent authority to relieve and replace the accounting manager or supervisor. The request document must clearly state the reasons for relief and replacement and include relevant supporting documents.

Article 10. Allowance for responsibility in the role of accounting manager

1. Persons appointed as accounting managers at units specified in Clauses 1, 3, 4, 5, and 8 Article 2 of this Circular shall receive a monthly allowance for responsibility in the role of accounting manager at 0.2 times the base salary.

2. Persons appointed as accounting managers at units specified in Clauses 6 and 7 Article 2 of this Circular shall receive an allowance for responsibility in the role of accounting manager based on the decision of the competent authority, applying the allowance for responsibility in the role of accounting manager stipulated in Clause 1 of this Article, suitable for the activities of their own unit.

Article 11. Allowance for responsibility in the role of accounting supervisor

1. Persons appointed as accounting supervisors under Clause 1 and Clause 2 Article 6 or persons assigned as accounting supervisors under Clause 3 Article 6 of this Circular (except in cases stipulated in Clause 2 of this Article) shall receive a monthly allowance for responsibility in the role of accounting supervisor at 0.1 times the base salary.

2. Persons assigned as accounting supervisors at units specified in Clauses 6 and 7 Article 2 of this Circular shall receive an allowance for responsibility in the role of accounting supervisor based on the decision of the competent authority, applying the allowance for responsibility in the role of accounting supervisor stipulated in Clause 1 of this Article, suitable for the activities of their own unit.

Article 12. Responsibilities of Units

1. The heads of accounting units shall be responsible for

a) Arranging individuals who meet the standards and conditions to serve as Chief Accountants and Accounting Heads at their units in accordance with Decree No. 174/2016/NĐ-CP and the guidance provided in this Circular;

b) Implementing correctly the regulations on authority, procedures for appointment, reappointment, removal, replacement, and responsibility allowances for Chief Accountants and Accounting Heads as stipulated in this Circular;

c) Establishing operational regulations within their units so that Chief Accountants, accounting units, and accountants fulfill their responsibilities and authorities in accordance with the law on accounting.

2. Ministries, ministerial-level agencies, agencies under the Government, People's Committees of provinces and centrally governed cities shall be responsible for directing and guiding subordinate agencies, organizations, and units under their management to implement the appointment, reappointment, arrangement, removal, replacement, and responsibility allowance for Chief Accountants and Accounting Heads in accordance with current regulations and the guidance provided in this Circular.

Article 13. Implementation Provisions

1. This Circular shall take effect from May 15, 2018.

2. This Circular replaces Joint Circular No. 163/2013/TTLT-BTC-BNV dated November 15, 2013 issued by the Minister of Finance and the Minister of Home Affairs regarding guidelines on standards, conditions, procedures for appointment, reappointment, arrangement, removal, replacement, and responsibility allowances for Chief Accountants and Accounting Heads in state-owned accounting units.

3. In the course of implementation, if there are any difficulties, please promptly reflect them to the Ministry of Home Affairs for guidance or consideration and resolution./.

Model No. 01/GXN (Issued together with Circular No. 04/2018/TT-BNV dated March 27, 2018 of the Minister of Home Affairs guiding the authority, procedures for appointment, reappointment, removal, replacement, and responsibility allowances for Chief Accountants and Accounting Heads in state-owned accounting units)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

CERTIFICATE
ACTUAL TIME WORKING AS CHIEF ACCOUNTANT

1. Full name: …

2. Date of birth: ... At: ...

3. Address: ... Telephone: ...

4. Currently working at: ...

Now I submit this application respectfully requesting the agency or unit to confirm my actual working time as Chief Accountant to complete the application for Chief Accountant appointment procedures:

 

Note: ACTUAL TIME WORKING AS ACCOUNTANT OR ASSISTANT ACCOUNTANTshall.

 

Now I submit this application respectfully requesting the agency or unit to confirm my actual working time as Chief Accountant or Assistant Accountant to complete the application for Chief Accountant or Assistant Accountant appointment procedures: Actual months worked as accountant|||1. Mr. Tran Hong Minh, Member of the Party Central Committee, holds the position of Minister of Construction., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP or assistant accountant, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP regarding the reappointment, removal, replacement, and responsibility allowances for the position of Chief Accountant or Head of Accounting in state accounting units

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

CERTIFICATE
ACTUAL TIME SPENT AS AN ACCOUNTANT OR HEAD OF ACCOUNTING

1. Full name: …

2. Date of birth: ... At: ...

3. Address: ... Telephone: ...

4. Currently working at: ...

I hereby submit this application respectfully requesting the relevant agency or unit to confirm my actual time served as Chief Accountant, so that I may complete the necessary documentation for the appointment procedures as Chief Accountant or Head of Accounting:

 

Note: ACTUAL TIME WORKING AS ACCOUNTANT OR ASSISTANT ACCOUNTANTshall.