Circular No. 05/2024/TT-BTC amending and supplementing certain articles of Circular No. 84/2018/TT-BTC dated September 13, 2018 of the Ministry of Finance on the model forms for reporting and disclosing information on public debt.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 84/2018/TT-BTC dated September 13, 2018 of the Ministry of Finance on forms for reporting and disclosing information on public debt

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Pursuant to the Law on Legislative Regulatory Documents No. 80/2015/QH13 dated June 22, 2015, and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents No. 63/2020/QH14 dated June 18, 2020;

Pursuant to the Public Debt Management Law No. 20/2017/QH14 dated November 23, 2017;

Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 16, 2016 of the Government detailing some articles and implementing measures of the Law on Legislative Regulatory Documents, amended and supplemented by Decree No. 154/2020/NĐ-CP dated December 31, 2020;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on management of local government debts;

Pursuant to Decree No. 94/2018/NĐ-CP dated June 30, 2018 of the Government on public debt management operations;

This Circular takes effect from February 15, 2025.

The Minister of Finance hereby issues this Circular amending and supplementing Circular No. 84/2018/TT-BTC dated September 13, 2018 of the Ministry of Finance on forms for reporting and disclosing information on public debt as follows:

Article 1. Amending and supplementing certain provisions of Circular No. 84/2018/TT-BTC dated September 13, 2018 of the Ministry of Finance on forms for reporting and disclosing information on public debt:

1. Amending the name of the Circular as follows:

"CIRCULAR REGULATING FORMS FOR REPORTING INFORMATION ON PUBLIC DEBT"

2. Amending the basis as follows:

"The Minister of Finance hereby issues this Circular regulating forms for reporting information on public debt as follows:"

3. Amending Clause 1 of Article 1 as follows:

"Article 1. Scope of Regulation

1. This Circular regulates forms for reporting information on public debt as prescribed in Article 60 of the Public Debt Management Law No. 20/2017/QH14 and Article 27 of Decree No. 94/2018/NĐ-CP dated June 30, 2018 of the Government on public debt management operations."

4. Amending and supplementing Clause 2 of Article 3 as follows:

"Article 3. Content of the Reporting Form Model

2. For annual forms for reporting information related to accounting systems for public debt, they shall be implemented according to Circular No. 99/2021/TT-BTC dated November 15, 2021 of the Ministry of Finance guiding accounting regulations for government loans and repayments, local government loans and repayments, statistics, and tracking of loan-for-loan and guaranteed loans."

5. Abolishing Article 4 and Appendix IV (from Form 4.01 to 4.06). Renumbering accordingly Article 5 and Article 6.

6. Amending Article 5 as follows:

a) Amending the title as follows:

"Article 5. Deadline for Reporting Information on Public Debt"

b) Abolishing Clause 5 of Article 5.

7. Abolishing Clause 2 and Clause 3 of Article 6.

Article 2. Implementation clause

This Circular takes effect from April 1, 2024.

In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and resolution./