Consolidated Document number 07/VBHN-NHNN stipulates the handover, storage, and transportation of cash, valuable assets, and securities.

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness _____________________

 

CIRCULAR

Provisions on the handover, storage, and transportation of cash, valuable assets, and negotiable instruments

 

Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam, concerning the handover, storage, and transportation of cash, valuable assets, and negotiable instruments, shall take effect from February 20, 2014, and has been amended and supplemented by:

1. Circular No. 12/2017/TT-NHNN dated August 31, 2017, issued by the Governor of the State Bank of Vietnam, amending and supplementing certain articles of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam, concerning the handover, storage, and transportation of cash, valuable assets, and negotiable instruments, shall take effect from October 16, 2017.

2. Circular No. 14/2019/TT-NHNN dated August 30, 2019, issued by the Governor of the State Bank of Vietnam, amending and supplementing certain provisions of Circulars containing regulations on periodic reporting requirements for the State Bank, shall take effect from October 15, 2019.

3. Circular No. 19/2021/TT-NHNN dated November 24, 2021, issued by the Governor of the State Bank of Vietnam, amending and supplementing certain articles of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam, concerning the handover, storage, and transportation of cash, valuable assets, and negotiable instruments, shall take effect from January 8, 2022.

4. Circular No. 05/2025/TT-NHNN dated May 19, 2025, issued by the Governor of the State Bank of Vietnam, amending and supplementing certain articles of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam, concerning the handover, storage, and transportation of cash, valuable assets, and negotiable instruments, shall take effect from May 19, 2025.

Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12 dated June 16, 2010;

Pursuant to the Law on Credit Organizations No. 47/2010/QH12 dated June 16, 2010;

Pursuant to Decree No. 156/2013/NĐ-CP dated November 11, 2013, of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

Pursuant to Decree No. 40/2012/NĐ-CP dated May 2, 2012, of the Government, regarding currency issuance operations; storage and transportation of valuable assets and negotiable instruments within the State Bank system, credit institutions, and foreign bank branches;

At the proposal of the Director of the Issuance and Treasury Department;

The Governor of the State Bank of Vietnam issues this Circular concerning the handover, storage, and transportation of cash, valuable assets, and negotiable instruments,^[1],[2],^[3],^[4]

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

1. This Circular stipulates the procedures for the handover, storage, and transportation; inspection, inventory, transfer, and handling of excess or shortage of cash, valuable assets, and negotiable instruments within the banking sector; and the receipt and payment of cash between the State Bank, credit institutions, foreign bank branches, and customers.

2. Packaging, sealing, counting, handover of gold, precious metals, gemstones, and other valuable assets not covered by this Circular.

Article 2. Applicability

1. The State Bank of Vietnam (hereinafter referred to as the State Bank).

2. Credit institutions, foreign bank branches.

3. Customers involved in transactions with cash, valuable assets, and negotiable instruments with the State Bank, credit institutions, and foreign bank branches.

Article 3. Explanation of Terms

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

1. "Cash" refers to various types of paper money and metallic coins issued by the State Bank.

2. "Paper money" includes cotton-based and polymer-based banknotes issued by the State Bank.

3. "Valuable assets" include gold, precious metals, gemstones, foreign currency cash, and other types of valuable assets.

4. "Negotiable instruments" include bonds, bills of exchange, and other types of negotiable instruments as prescribed by law.

5. "Sheet" is the unit of quantity for paper money, foreign currency cash, and negotiable instruments.

6. "Piece" is the unit of quantity for metallic coins.

7. "Sealing" involves using sealing paper and/or lead seals to mark signs on bundles, bags, boxes, packages, or containers of money that have been packed according to regulations, ensuring that the bundles, bags, boxes, packages, or containers of money remain intact and complete.

8. "Lead seal" is a sealing method using a specialized clamp to secure both ends of a string tied around the mouth of a bag, package, or container of money through a lead seal. After clamping, the name and unique symbol of the entity holding the money must be clearly visible and complete on the surface of the lead seal.

9. "Customer" refers to individuals, organizations, and businesses outside the banking sector engaging in transactions involving cash, valuable assets, and negotiable instruments with the State Bank, credit institutions, and foreign bank branches.

Chapter II

COUNTING, PACKAGING, AND HANDOVER OF CASH, VALUABLE ASSETS, AND SECURITIES

 

Section 1. PROVISIONS ON PACKING AND SEALING OF CASH, PRECIOUS METALS, AND SECURITIES

Article 4. Packing cash

1. A bundle of banknotes consists of 1,000 (one thousand) banknotes of the same denomination and material, packed into 10 (ten) stacks, each stack containing 100 (one hundred) banknotes.

2. A package of banknotes consists of 20 (twenty) bundles of banknotes of the same denomination and material.

3. A bag of coins consists of 1,000 (one thousand) circulated metal coins of the same denomination, packed into 20 (twenty) bars, each bar containing 50 (fifty) coins.

4. A box of new minted metal coins consists of 2,000 (two thousand) coins of the same denomination, packed into 40 (forty) bars, each bar containing 50 (fifty) coins.

5.^[5] A container of metal coins consists of 10 (ten) bags of coins of the same denomination.

For the Central Bank's warehouse and the State Bank branch warehouses tasked with organizing the transportation of cash, precious metals, and securities (hereinafter referred to as the State Bank Regional Transport Branch), a container of metal coins includes:

a) 50 (fifty) bags of coins of the 5,000 dong denomination;

b) 75 (seventy-five) bags of coins of the 2,000 dong; 1,000 dong; 500 dong denominations;

c) 100 (one hundred) bags of coins of the 200 dong denomination.

6. The Director of the Issuance and Treasury Department shall provide guidelines for packing cash.

Article 5. Sealing cash

1. The sealing paper for a bundle of banknotes is thin paper suitable for each type of currency and pre-printed with certain information. The State Bank uses white sealing paper with black ink. Credit institutions and foreign bank branches may use their own color paper or ink on the sealing paper after agreeing on the sealing paper model with the State Bank.

2. On the sealing paper for bundles, bags, boxes, packages, and containers of money, there must be clearly stated the following contents: name of the bank; type of money; quantity (sheets, pieces, bundles, bags) of money; amount of money; name and signature of the person counting and packing; date, month, year of sealing.

3. The person whose name and signature appear on the sealing paper shall be responsible for the sealed bundle, bag, box, package, or container of money.

4. Regulations on sealing packages, bags, and boxes of banknotes of the State Bank of Vietnam:

a) Lead seal for newly printed money;

b) Lead seal with sealing paper for circulated money.

5. Sealing newly printed money:

a) On the sealing paper for a package of newly printed money (10 bundles) include the following contents: printing or minting facility; type of money; serial number; name or code of the packer; year of production;

b) On the package of money include the following contents: type of money symbol, year of production, serial number or barcode of the package.

Article 6. Packing and sealing of precious metals and securities

1. The procedures for packing and sealing foreign currencies and securities shall be carried out in accordance with the procedures for packing and sealing cash.

2. The procedures for packing, sealing, counting, receiving, and delivering gold, precious metals, gemstones, and other valuable assets are specified in a separate document.

Section 2. COUNTING AND RECEIVING/DISBURSING CASH, FOREIGN CURRENCIES, AND SECURITIES

Article 7. Principles for collecting and disbursing cash, foreign currencies, and securities

1. All collections and disbursements of cash, foreign currencies, and securities by the State Bank, credit institutions, and foreign bank branches must be conducted through the unit's treasury.

2. Collections and disbursements of cash, foreign currencies, and securities must be based on accounting vouchers. Before collecting or disbursing, the legality and validity of the accounting vouchers must be checked.

Collected or disbursed cash, foreign currencies, and securities must match the total amount (in figures and in words) on the accounting voucher, accounting ledger, and treasury ledger. After collection and before disbursement of cash, the accounting voucher must have the signature of the depositor (or recipient) and the cashier or custodian of the treasury or cash handler.

Article 8. List of Types of Money Collected (or Disbursed)

Each accounting receipt (or disbursement) voucher for cash, foreign currency, or negotiable instruments must be accompanied by a List of Types of Money Collected (or Disbursed) or a handover receipt. The list and handover receipt shall be kept in accordance with regulations.

Article 9. Counting Cash, Foreign Currency, and Negotiable Instruments

1. When collecting or disbursing cash, foreign currency, or negotiable instruments, accurate counting must be conducted.

2. The person depositing or withdrawing cash, foreign currency, or negotiable instruments must witness the bank's counting or recounting before leaving the bank's disbursement counter.

Article 10. Collection and Disbursement of Cash with Customers

1. All cash collections and disbursements of the State Bank Branch (hereinafter referred to as the Branch), the State Bank branch in Regions (hereinafter referred to as the State Bank Region), credit organizations, and foreign bank branches with customers must follow the correct operational procedures for counting each note or piece.^[6], credit organizations, foreign bank branches with customers must follow the correct operational procedures for counting each note or piece.

In cases where it is not possible to complete the counting of customer cash deposits on the same day, the credit organization, foreign bank branch, and the customer may agree to apply the method of receiving sealed bags of cash and organizing the counting of each note (piece) received in the sealed bag on the next working day.

2. Credit organizations and foreign bank branches shall guide the implementation of procedures for collecting and disbursing cash to customers (including collecting and disbursing cash in one-stop transactions, retail banking, and other activities related to cash collection and disbursement).

3. The Director of the Issuance and Treasury Department shall guide the procedures for collecting and disbursing cash applicable to the State Bank.

Article 11. Handover of Cash within the Banking Sector

1.^[7] Handover of cash in bundles of ten stacks or sealed bags in the following cases:

a) Handover of cash within the Branch, State Bank Region^[8] for circulated money, except in the cases specified in point c, clause 2 of this Article;

b) Handover of cash of denominations from VND 50,000 upwards according to transfer orders between the Central Treasury and the Branch, State Bank Region^[9] and vice versa; between Central Treasuries; between State Bank Regions^[10] with each other, except in the cases specified in point d, clause 2 of this Article;

c) Handover of cash between the Branch, State Bank Region^[11] and credit organizations, foreign bank branches and vice versa; between credit organizations, foreign bank branches within the region^[12] with each other.

2. Handover of cash in sealed bags, boxes, or containers in the following cases:

a) Handover of newly printed or minted money from printing or minting facilities or the State Bank in the cases specified in Clause 1 of this Article;

b) Money that has been counted, sorted, and packaged using multi-functional systems for continuous counting, sorting, and bundling (bagging) by the State Bank, credit organizations, or foreign bank branches shall be handled as newly printed or minted money as stipulated in this Clause;

c) Exporting and importing circulated money between the Issue Reserve Fund and the Operational Issue Fund of the State Bank Region^[13] when decided in writing by the Governor of the State Bank Region.^[14] The decision is made in writing.

d)^[15] Handover of cash of denominations from VND 20,000 downwards according to transfer orders between the Central Treasury and the Branch, State Bank Region and vice versa; between Central Treasuries; between State Bank Regions with each other;

đ)^[16] Handover of cash of denomination VND 50,000 according to transfer orders between Central Treasuries with each other; between the Central Treasury and the State Bank Region assigned to transport and vice versa;

e)^[17] Handover of cash within the Central Treasury;

g)^[18] Handover of cash within the State Bank Region assigned to transport when implementing transfer orders.

3. Credit organizations and foreign bank branches shall specify the procedures for handing over cash within their systems.

Article 12. Counting Cash for Transfer and Receipt in the Banking Industry

1.^[19] Counting cash for transfer and receipt according to the Central Bank's transfer order for circulated currency:

a) The Trading Department, Regional State Bank (except for the Regional State Bank assigned to transport as provided in point b of this Clause) shall organize counting of the received banknotes (coins) and establish a Counting Committee in accordance with Clause 3, Article 62 of this Circular. The counting period is 30 working days from the date of receiving the money. The transferring unit shall send a witness; if no witness is sent, the transferring unit must notify the receiving unit in writing.

The Head of the Currency Issuance and Treasury Department shall consider and decide on extending the time for counting cash according to the transfer order in cases due to objective reasons as proposed by the Trading Department and the Regional State Bank.

b) The Regional State Bank assigned to transport shall organize counting of banknotes (coins) for the amount used to pay credit institutions and foreign bank branches within its jurisdiction. The Counting Committee shall be established in accordance with Clause 3, Article 62 of this Circular and shall be responsible for supervising asset safety.

c) For amounts not organized for counting of banknotes (coins), the Trading Department and Regional State Bank may hand over sealed bundles (bags) of cash to credit institutions and foreign bank branches within its jurisdiction and must send a witness when the receiving unit organizes counting of banknotes (coins) or designate another credit institution or foreign bank branch within its jurisdiction to alternately witness the counting of the receiving unit's cash, regardless of which credit institution or foreign bank branch the cash belongs to.

2. Credit institutions and foreign bank branches receiving money as stipulated in point c of Clause 1, Article 11 shall organize counting of the received banknotes (coins) and establish a Counting Committee in accordance with Clause 3, Article 62 of this Circular. The counting period is five working days from the date of receiving the money. The transferring unit shall send a witness; if no witness is sent, the transferring unit must notify the receiving unit in writing.

3. The witness is a representative of the transferring unit who comes to witness the counting of the receiving unit. The witness must directly observe and witness the counting of the receiving unit's Counting Committee; confirm any discrepancies in the bundle (bag) of cash, sign and confirm on the back of the sealing paper of that bundle (bag) of cash.

Article 13. Transfer and Receipt of Foreign Currency and Valuable Instruments

1. Income and expenditure of foreign currency between credit institutions, foreign bank branches and customers; between credit institutions, foreign bank branches; between the Trading Department, Regional State Bank and credit institutions, foreign bank branches shall be counted and conducted in accordance with the cash income and expenditure procedures.^[20] Credit institutions, foreign bank branches shall implement counting of banknotes and follow the cash income and expenditure procedures.

Credit institutions, foreign bank branches shall specify the transfer and receipt of foreign currency within their system.

2. The handover and receipt of negotiable instruments shall be conducted as follows:

a) Transfer and receipt between credit institutions, foreign bank branches, the Trading Department, Regional State Bank^[21] and customers; between the Trading Department, Regional State Bank^[22] and credit institutions, foreign bank branches; between credit institutions, foreign bank branches shall be counted and conducted in accordance with the cash income and expenditure procedures.

b) Transfer and receipt between printing and minting facilities and the Central Treasury, between the Central Treasury and the Trading Department, Regional State Bank,^[23]between Regional State Banks,^[24]between Central Treasuries shall be carried out as follows:

- Newly printed valuable instruments shall be transferred and received in sealed bundles (if not a full bundle) or sealed bags (if not a full bag) like cash, or in full bundles of ten sheets sealed by the Trading Department, Regional State Bank; for circulated valuable instruments, they shall be transferred and received in full bundles of ten sheets sealed by the Trading Department, Regional State Bank, or by sheet if not a full bundle.^[25]The Trading Department, Regional State Bank shall establish a Counting Committee before transferring to credit institutions, foreign bank branches or customers.

- Expired valuable instruments: transferred and received in full bundles sealed by the Trading Department, Regional State Bank^[26] or by sheet (if not a full bundle).

c) Valuable instruments deposited by credit institutions, foreign bank branches, National Treasury at the State Bank to participate in money market operations shall be transferred and received in full bundles of ten sheets sealed, or by sheet if not a full bundle.^[27] d) Credit institutions, foreign bank branches shall specify the transfer and receipt of valuable instruments within their system.

c) Valuable papers deposited by credit institutions, foreign bank branches, State Treasury with the State Bank to participate in money market transactions shall be handed over in bundles of ten sealed stacks; if not enough for a bundle, they shall be handed over by sheet.

d) Credit institutions, foreign bank branches shall stipulate the procedures for handing over valuable papers within their systems.

Article 14. Cash handover with State Treasury and service units of credit organizations

1. The cash handover between the Trading Department, State Bank Regional Branch, credit organizations, foreign bank branches and the State Treasury, and vice versa, shall be carried out in accordance with the provisions on cash handover between the Trading Department, State Bank Regional Branch^[28]and credit organizations, foreign bank branches stipulated in this Circular.^[29] 2. Service units of credit organizations may deposit sealed bundles of ten sheets of cash to the Trading Department, State Bank Regional Branch

through the settlement account opened by that credit organization at the Trading Department, State Bank Regional Branch^[30] . The handover and counting of these bundles of cash within the banking sector, between the State Bank and the State Treasury, shall be conducted in accordance with the provisions of Clause 1, Article 11 and Article 12 of this Circular.^[31]Section 1. ARRANGEMENT AND STORAGE OF CASH, VALUABLES, AND SECURITIES AT THE COUNTER AND IN THE SAFE

Chapter III

STORAGE OF CASH, VALUABLE ASSETS, AND NEGOTIABLE INSTRUMENTS

 

Article 15. Arrangement and storage of assets at the counter and in the safe

The Director of the Trading Department, the Director of the State Bank Regional Branch

1. At the end of each working day, all cash, valuable assets, and securities must be stored in the cash depository.

shall specify in writing the safekeeping of cash, valuables, and securities during lunch break (if applicable) at their respective units.^[32] Credit organizations, foreign bank branches shall specify in writing the safekeeping of cash, valuables, and securities during lunch break (if applicable) within their systems.

2. Valuables stored in the safe must be classified, counted, packed, sealed, neatly arranged, and scientifically organized.

3. In the State Bank's safe, cash, valuables, and securities must be properly packed and sealed according to regulations and separately arranged in different areas or individual storage rooms.

4. Credit organizations, foreign bank branches shall have the responsibility to issue regulations and guidelines for the safekeeping of cash, valuables, and securities within their systems and take necessary measures to ensure absolute security of assets.

Article 16. Safekeeping of assets when providing other treasury services

Credit organizations, foreign bank branches shall specify conditions and procedures for receiving and returning assets to customers, responsibilities of related departments (accounting, treasury) in ensuring asset safety when providing asset management, safekeeping, safe deposit box rental, and other treasury services; specify procedures for receiving and storing securities pledged as collateral for loans or other cases of securities custody.

Section 2. MANAGEMENT OF CASH, VALUABLES, SECURITIES, AND THE SAFE

Article 17. Responsibilities of the Head of the Issuance and Treasury Management Department, the Head of the Issuance and Treasury Management Sub-department, the Director

The Head of the Issuance and Treasury Management Department, the Head of the Issuance and Treasury Management Sub-department, the Director of the Trading Department, the Director of the State Bank Regional Branch

1.^[33] ; the head of the unit entrusted with managing the main office safe of credit organizations, the Director of the credit organization branch, the General Director (Director) of the foreign bank branch (hereinafter referred to collectively as the Director) shall be responsible for organizing the management, ensuring safety, confidentiality of cash, valuables, and securities, and the operation of the safe at their respective units, and shall have the following tasks:^[34]a) Equipping facilities and equipment to ensure safety in accordance with regulations;

b) Directing the application of necessary measures to prevent loss, confusion, theft, fire, flood, mold, pests, and other causes, ensuring the quality of money and valuables stored in the safe;

c) Managing and keeping the key to the outer lock of the safe door;

d) Personally opening and locking the door to supervise the entry, exit, and storage of assets in the safe;

đ) Personally participating in periodic or ad hoc inventory checks.

2. The Head of the Issuance and Treasury Management Department, the Head of the Issuance and Treasury Management Sub-department shall perform duties and powers as specified for the Director in Articles 23, 25, 26, 28, 31, 32, 33, 34, 36, 37, 38, 39, 41, 43, 44, 55, 59, 60, 61, 65, and 67 of this Circular.

2. The Director of the Issuance and Treasury Department, the Head of the Issuance and Treasury Sub-department shall perform tasks and powers as prescribed by the Director in Articles 23, 25, 26, 28, 31, 32, 33, 34, 36, 37, 38, 39, 41, 43, 44, 55, 59, 60, 61, 65, and 67 of this Circular.

Article 18. Responsibilities of the Head of the Accounting Department

1.^[35] The Head of the Accounting Department or equivalent position to the Head of the Accounting Department of credit organizations, foreign bank branches^[36] shall be responsible for managing and supervising the issuance, receipt, and storage of assets in the cash vault, with the duties of:

a) Organizing the accounting of cash, valuable assets, and securities according to the accounting and statistical regulations;

b) Managing and holding the key to one lock of the outer door of the cash vault, directly opening and locking the cash vault door to supervise the issuance, receipt, and storage of assets in the cash vault;

c) Checking and reconciling figures between accounting books and cash registers to ensure accuracy;

d) Directly participating in periodic or ad hoc asset inventory to ensure the actual cash balance matches the accounting and cash register records; signing confirmation of the actual cash balance on the cash register, tracking sheets for each type of asset, inventory sheets, and warehouse cards.

đ) Guiding and inspecting the opening and recording of books by the Cashier and Warehouse Manager.

2. The Head of the Accounting Department of the Trading Center, the Head of the Accounting Department of the State Bank Regional Branch, the Head of the Accounting and Financial Affairs Department of the Issuance and Treasury Bureau, and the Head of the Accounting and Financial Affairs Department of the Issuance and Treasury Sub-bureau shall be responsible for managing and supervising the issuance, receipt, and storage of assets in the cash vault and performing tasks as stipulated in Points a, b, c, and d of Clause 1 of this Article.^[37]The Heads of Accounting and Financial Affairs Departments of the Issuance and Treasury Department, the Heads of Accounting and Financial Affairs Departments of the Issuance and Treasury Sub-department shall be responsible for managing, supervising the issuance, receipt, and preservation of assets in the vault and performing tasks as prescribed in points a, b, c, and d of Clause 1 of this Article.

Article 19. Responsibilities of the Cash Vault Manager

1. The Cash Vault Manager of the Trading Center, the State Bank Regional Branch, credit organizations, and foreign bank branches shall be responsible for ensuring absolute safety of all types of assets stored in the cash vault, with the duties of:[38a) Accurately, promptly, and fully executing the issuance and receipt of cash, valuable assets, and securities according to the orders of authorized authorities, and valid and lawful accounting vouchers;

b) Opening cash registers; tracking sheets for each type of currency and each type of asset; warehouse cards; other necessary books; recording and preserving books and papers completely, clearly, and accurately;

c) Organizing the neat and scientific arrangement of cash, valuable assets, and securities in the cash vault, ensuring cleanliness in the cash vault; proposing the application of necessary measures to ensure the quality of cash, valuable assets, and securities stored in the cash vault;

d) Managing and holding the key to one lock of the inner door of the cash vault storing assigned assets, keys to room doors, and means of asset preservation in the cash vault (safes, iron cabinets).

2. The Cash Vault Manager of the State Bank Regional Branch

shall store cash belonging to the Issue Reserve Fund; gold, precious metals, precious stones, and other assets.^[39] 3. The Central Cash Vault has several Cash Vault Managers: the Issue Reserve Fund Cash Vault Manager, the Precious Assets Cash Vault Manager, and the Securities Cash Vault Manager. Each Cash Vault Manager shall be responsible for assets within their assigned scope and perform tasks as stipulated in Clause 1 of this Article.

4. Assist the Cash Vault Manager in counting, packaging, handling, and transporting cash, valuable assets, and securities with some auxiliary staff.

Article 20. Responsibilities of the Cash Register Manager

1. The Cash Register Manager of the Trading Center, the State Bank Regional Branch, credit organizations, and foreign bank branches shall be responsible for ensuring absolute safety of all types of cash belonging to the Issue Operations Reserve Fund (for the State Bank) and the Cash Fund (for credit organizations and foreign bank branches), valuable assets, and securities; implementing cash, foreign currency, and security receipts and payments according to valid and lawful accounting vouchers; managing and recording the cash register and other necessary books completely, clearly, and accurately.

The Trading Center may arrange several collection teams and payment teams. Each collection team (or payment team) shall be led by a Cash Register Manager and be responsible for assets within their assigned scope.^[40]The Trading Center arranges a Cash Register Manager兼任金库保管员保管发行业务储备基金。区域国家银行安排专门的金库保管员负责保管发行业务储备基金。

2.^[41] 如果本条款规定的兼任金库保管员，则享有金库保管员的权利。

3.^[42] 4. Credit organizations and foreign bank branches have one or several Cash Register Managers and tellers. Each Cash Register Manager and teller shall be responsible for assets within their assigned scope; among them, one Cash Register Manager兼任金库保管员或专门的金库保管员。

In cases where the cashier also serves as the vault manager as prescribed in this Clause, such person shall enjoy the benefits of a vault manager.

4. Credit institutions, foreign bank branches shall have one or more cashiers, transaction officers. Each cashier, transaction officer shall be responsible for the assets within the scope assigned to them; among which, one cashier shall concurrently serve as the vault manager or there shall be a dedicated vault manager.

Article 21. Responsibilities of the Head of the Central Treasury; the Head of the Treasury Department of the Trading Branch; the Head of the Currency - Treasury Department or the Head of the Currency - Treasury and Administrative Department of the State Bank Regional Office^[43],[44]

1. Guide and inspect treasury management operations to ensure safety; organize the collection, disbursement (outgoing, incoming), storage, and transportation of cash, valuable assets, and negotiable instruments in accordance with regulations.

2. Guide and inspect the opening and recording of cashiers' books.

3. Participate in inspections, inventory counts, and handovers of cash, valuable assets, and negotiable instruments.

Article 22. Responsibilities of the Cash Inspector

1. The Cash Inspector is responsible for counting, selecting, packaging, stacking, and transporting cash, valuable assets, and negotiable instruments.

2. The Cash Inspector is accountable for the assets under their responsibility for counting, selecting, and packaging cash, valuable assets, and negotiable instruments within the assigned scope.

Article 23. Duties of the Treasury Safety Officer

1. The Treasury Safety Officer has the following duties:

a) On-site inspection of conditions ensuring safety for the receipt and dispatch of assets in the treasury and when organizing loading and unloading, transportation according to the orders of authorized authorities; inspecting treasury safety work during working hours;

b) Controlling and supervising individuals allowed to work in the treasury; having the right to inspect and review individuals entering and exiting the treasury if there are suspicions;

c) Inspecting compliance with regulations on entry and exit from the treasury;

d) Proposing and recommending measures to the Director for organizing safe protection within the treasury.

2. In cases where a dedicated Treasury Safety Officer is not appointed, the Treasury Manager will concurrently hold this position.

Article 24. Qualifications for the positions of Treasury Manager, Cashier, and Cash Inspector

1. The Treasury Managers, Cashiers, and Cash Inspectors of the Trading Branch, State Bank Regional Office, and Central Treasury must meet the qualifications set by the State and be managed under the Regulations for State Bank Officials, Civil Servants, and Employees. The Central Treasury Manager is decided by the Governor of the State Bank. The Treasury Manager of the Trading Branch and State Bank Regional Office^[45]is decided by the Director.^[46] 2. Credit organizations and foreign bank branches shall base their standards for the positions of Treasury Manager, Cashier, and Cash Inspector on those of the State Bank and other relevant laws to establish standards for these positions within their systems.

Article 25. Situations Where Personnel Cannot Be Appointed to Manage Bank Treasuries

1. The spouse, father, mother, biological child, adopted child, or full sibling (including full siblings of the spouse) of the Director or Deputy Director cannot be appointed as a Cashier or Treasury Manager.

2. Individuals who have marital, parental, biological child, adopted child, or full sibling relationships cannot simultaneously participate in holding the keys to the treasury door; participating in inventory counts and cash counts of cash, valuable assets, and negotiable instruments; or working together on the same vehicle or convoy transporting cash, valuable assets, and negotiable instruments.

Article 26. Delegation Provisions for Members Involved in Managing Cash, Valuable Assets, Negotiable Instruments, and Treasuries

1. Delegation provisions of the Director:

a) The Director may delegate in writing to one Deputy Director to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries for a specified period. If the delegated Deputy Director is absent, the Director may delegate in writing to another Deputy Director to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries.

If the Director of the State Bank Regional Office cannot delegate to a Deputy Director as provided in point a of this clause, they may delegate in writing to the Head of the Department to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries.

a1)^[47] b) The person delegated is responsible to the Director for the management of cash, valuable assets, negotiable instruments, and treasuries in accordance with this Circular and related laws.

2. For the Central Treasury:

a) For the Central Treasury in Hanoi (Treasury I) at 49 Ly Thai To Street, the Head of the Issuance and Treasury Department may delegate in writing to one Deputy Head to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries for a specified period. If the delegated Deputy Head is absent, the Head of the Issuance and Treasury Department may delegate in writing to another Deputy Head to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries.

At other locations of Treasury I, the Head of the Issuance and Treasury Department may delegate in writing to one Deputy Head or the Head of Treasury I to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries for a specified period. If the delegated person is absent, the Head of the Issuance and Treasury Department may delegate once in writing to another Deputy Head or a Deputy Head of Treasury I.

b)^[48] c) For the Central Treasury in Ho Chi Minh City, the Head of the Issuance and Treasury Sub-department may delegate in writing to one Deputy Head of the Issuance and Treasury Sub-department to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries for a specified period. If the delegated Deputy Head is absent, the Head of the Issuance and Treasury Sub-department may delegate in writing to another Deputy Head to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries.

d) The person delegated in accordance with points a, b, and c of this Clause is responsible to the delegator for the management of cash, valuable assets, negotiable instruments, and treasuries in accordance with this Circular and related laws.

Delegation provisions of the Head of the Accounting Department:

3.^[49] a) The Head of the Accounting Department may delegate in writing to a Deputy Head to manage cash, valuable assets, negotiable instruments, and treasuries for a specified period (the delegation letter must be approved by the Director).

b) If the Head of the Accounting Department of the State Bank Regional Office cannot delegate to a Deputy Head as provided in point a of this Clause, they may delegate to an employee of the Accounting Department to perform the duty of managing cash, valuable assets, negotiable instruments, and treasuries (the delegation letter must be approved by the Director).

b) In cases where the Head of the Accounting Department of the State Bank Region cannot delegate authority to the Deputy Head as prescribed in point a of this Clause, such authority shall be delegated to an accounting staff member to manage cash, precious assets, valuable papers, and the vault (the delegation letter must be approved by the Director).

c) The authorized person shall be responsible before the Head of Department and the Director for managing cash, valuable assets, negotiable instruments, and the cash vault according to this Circular and relevant laws.

4. Each time the cash custodian needs to take leave, go on a business trip, attend a meeting, or attend training, they must submit a written request and obtain approval from the Director. The Director will issue a written directive appointing a substitute and organizing an inventory and handover of assets. The substitute shall be responsible for ensuring absolute confidentiality and security of the assets and normal business operations during the assigned period.

5. Upon expiration of the authorization period and the return of cash, valuable assets, negotiable instruments, and the cash vault, the authorized person must report their work on managing cash, valuable assets, negotiable instruments, and the cash vault to the authorizing party. The authorized person may not further delegate authority to another person.

The substitute for the cash custodian shall comply with the provisions of this Clause.

6. Credit organizations and foreign bank branches shall stipulate the Director's and the Head of Accounting Department's authorization for managing cash, valuable assets, negotiable instruments, and the cash vault in special cases where it is impossible to arrange an authorized person as prescribed in Clause 1 and Clause 3 of this Article.

Section 3. USE AND PRESERVATION OF KEYS TO THE CASH VAULT AND SAFE

Article 27. Keys to the Cash Vault and Safe

Each lock on the door of the cash vault, room within the cash vault, and safe must have two keys, one for daily use and one as a backup. The key to a numbered lock is a combination of a code number and a positioning key (if applicable).

Article 28. Preservation of Keys to the Cash Vault Door

1. Each individual holding the key to the cash vault door must securely store the daily-use key in a separate safe placed at their workplace within the office premises.

2.^[50] For cash vault doors with coded locks, each individual managing the numbered lock must set and record the accurate, readable code number on paper; two to three code numbers should be recorded for daily use and frequently changed. Each person's code number is sealed in a separate envelope, stored in a separate safe along with the currently used positioning key. If the code number is forgotten, it is permissible to open the seal, then reseal it for storage. In case of using a different code number other than those sealed, a written report must be submitted to the Director; upon written permission, procedures for opening the backup key box, changing the code number, and handing over the backup key to the cash vault door as prescribed in Article 31 of this Circular must be followed.

Article 29. Preservation of Keys to Room Within the Cash Vault and Safe

1. The daily-use keys of safes (if any) in a particular room within the cash vault shall be kept in a small iron box stored in one of the safes located in that room.

2. The daily-use keys of the room within the cash vault and safe, as well as the currently used key of the safe storing assets at the transaction counter, shall be preserved like the currently used key of the cash vault door.

Article 30. Handover of Keys to the Cash Vault Door

1. Each time keys to the cash vault door are handed over, the giver and receiver shall directly hand over the keys and sign the Key Handover Register. For coded locks, when handing over the key to the cash vault door, all three individuals holding the key to the cash vault door must be present to open the cash vault door. The giver shall erase the code number, hand over the positioning key; the receiver must change the code number.

2. Credit organizations and foreign bank branches shall stipulate in their system the procedure for handing over keys to the cash vault door when using special coded locks.

Article 31. Sealing and Sending Backup Keys for the Money Room Door

1. The sealing of backup keys for the money room door shall be witnessed by key holders and supervisory staff, recorded in a protocol, and signed on the seal. Daily use codes and frequently changed codes as stipulated in Clause 2, Article 28 of this Circular shall be recorded separately by each key holder, sealed in individual envelopes together with the positioning backup key, which is the backup key for the coded door of the money room. The backup key box shall be sent to the State Bank's regional branch, credit organization, foreign bank branch, other branches within the same credit organization system, or the Treasury Department on the same day. The receiving unit shall be responsible for safely preserving the sealed backup key box in their own money room.^[51]Other credit institutions, foreign bank branches, other branches of the same credit institution system, or State Treasury shall immediately receive and store the spare key box safely and intact in their own vaults.

2.^[52] The Central Money Room sends the backup key for the money room door to the nearest State Bank's regional branch. The Trading Department of the State Bank's regional branch sends the backup key to the Central Money Room on its territory (if available) or the Treasury Department's Money Room on its territory, or the commercial bank's Money Room with state capital on its territory.

3. The backup key storage box for the money room door has two locks, managed by the Director and the money room custodian respectively; this key is preserved like the currently used key for the money room door.

Article 32. Management of Backup Keys for the Money Room Interior Door and Safe

Backup keys for the money room interior door and safe shall be processed for sealing as with backup keys for the money room door and stored in the safe of the Director.

Article 33. Opening the Backup Key Box

1. Circumstances for opening the backup key box:

a) When the daily-use key is lost or when it is necessary to open the money room door in urgent situations as specified in Article 38 of this Circular;

b) Storing additional backup keys for newly installed locks, changing codes, or cases where key managers or holders change;

c) Removing backup keys from replaced locks;

d) Checking and inventorying backup keys according to a written order from the Director or authorized authority.

2. When opening the backup key box for the money room door, the Director, Head of Accounting, money room custodian, and supervisory staff must witness the process. The Director designates one of the three key holders to open the backup key box. In urgent situations requiring the opening of the backup key box while key holders are absent, the Director designates an authorized representative to witness the process.

3. Each time the backup key box is opened as specified in points a, b, and c of Clause 1 of this Article, there must be a document approved by the Director.

Article 34. Repair and Replacement of Money Room Door Locks

It is strictly prohibited to make additional copies or reproductions of money room door and safe keys. If a lock or key for the money room door is damaged and requires repair or replacement, a document approved by the Director is required. The Director is responsible for deciding on the repair or replacement service provider (locksmith). During the repair or replacement of the money room door lock, the key holder or their authorized representative must witness the process.

Article 35. Responsibilities of staff assigned to manage and use keys for money storage rooms and safes

1. Ensure the safety and confidentiality of the assigned keys, preventing loss, damage, or deterioration. Absolutely do not allow others to view, hold, or keep the keys on their behalf.

2.^[53] Do not take the keys outside the office premises. In cases where the keys to ATMs' safes, safes of dedicated vehicles carrying valuable assets and securities, after use, must be returned and stored at the office premises or unit.

Article 36. Responsibility for safeguarding the key to the money storage room door

It is strictly prohibited for all keys to the locks of the money storage room doors to fall into the hands of one person sequentially. If this situation occurs, it shall be considered that all the locks of the money storage room doors have been exposed and lost their keys. The Director must replace the locks with new ones or new codes according to Clause 1, Article 37 of this Circular.

Article 37. Handling when keys to the money storage room or safe are lost or secrets exposed

1. Keys to the money storage room doors, warehouse compartments, and safes that are not properly managed as stipulated in this Circular shall be deemed to have had their secrets exposed. When keys are exposed, new locks or new codes must be replaced.

2. In case the daily used key to the money storage room door is lost, the person who lost the key must immediately report to the Director and submit a written report to the superior bank (if applicable), detailing the reasons, time, and location of the loss. For Branches, State Bank Regional Offices, if the key to the money storage room is lost, the Director must also immediately report to the local police authority; subsequently, a record of the key loss must be established and procedures initiated to obtain the spare key box for use. New lock replacement must be carried out promptly within no more than 36 hours; during this period, enhanced security measures must be implemented to ensure absolute asset safety.^[54]3. Those responsible for exposing or losing the keys must seriously self-criticize and compensate for the cost of replacing the new lock; they must also face disciplinary action or legal proceedings as prescribed by law.

Article 38. Handling of the money storage room in emergency situations

In emergency situations, if there is a shortage of one or two key holders for the money storage room door, the Director may permit the use of spare keys or decide to break into the storage room to save assets and promptly report to the superior bank (if applicable).

Section 4. ENTERING AND EXITING THE MONEY STORAGE ROOM

Article 39. Subjects permitted to enter the money storage room

When performing duties, the following subjects are allowed to enter the money storage room:

1. Governor and Deputy Governors of the State Bank inspecting money storage rooms within the banking sector.

2. Director of the Issuance and Treasury Department entering money storage rooms within the banking sector to perform assigned tasks.

3. Staff permitted in writing by the Governor of the State Bank to inspect or audit money storage rooms within the banking sector.

4. Directors of State Bank Regional Offices

, staff permitted in writing by the Directors of State Bank Regional Offices^[55]to inspect money storage rooms of credit organizations and foreign bank branches within their regions.^[56] 5. Chairmen of Management Boards, Chairmen of Board Members, General Directors of credit organizations and foreign bank branches inspecting money storage rooms within their systems.^[57].

6. Staff permitted in writing by the Chairmen of Management Boards, Chairmen of Board Members, General Directors (Directors) of credit organizations and foreign bank branches to inspect money storage rooms within their systems.

7. Directors and other responsible staff holding keys to the money storage room door.

8. Staff assigned to organize and stack, transport assets stored in the money storage room or assigned to enter the money storage room to rescue assets in emergency situations.

9. Members of the periodic and sudden asset inventory committee.

9.^[58] 10. Supervisory staff and technical staff, repair workers of the money storage room; those installing, maintaining, and servicing equipment and locks within the money storage room, upon approval by the Director, are permitted to enter the money storage room.

10. Members of the Asset Inventory Council conduct periodic and spot checks.

11. Supervisory staff and technical staff, repair workers of the vault; repair, installation, maintenance of equipment, locks in the vault, upon request and approval by the Director, may enter the vault.

Article 40. Cases Allowed to Enter the Currency Vault

1. Executing orders, vouchers for the withdrawal or deposit of cash, valuable assets, and securities.

2. Deposit cash, valuable assets, and securities for safekeeping in the currency vault or withdraw them for use on the same day.

3. Inspect and inventory assets in the currency vault according to schedule or at random.

4. Clean the currency vault, stack and rearrange items within it.

5. Repair, maintain, and install equipment in the currency vault.

6. Rescuing assets in the cash storage room during emergencies.

7. Withdraw and deposit temporarily stored assets in the State Bank's currency vault; withdraw and deposit assets for asset management, storage services, safe deposit box rental, and other treasury services provided by credit institutions and foreign bank branches.

8. Other cases as decided by the competent authority.

Article 41. Regulations for Entering and Leaving the Currency Vault

1. When entering, the currency vault custodian enters first; when leaving, the currency vault custodian leaves last. The opening and closing of the vault door locks follow the principle of one person at a time and in the correct order: when opening the vault door: Director, Head of Accounting Department, currency vault custodian; conversely, when closing the vault door: currency vault custodian, Head of Accounting Department, Director. Each entry and exit must be signed off in the Currency Vault Entry Register.

2. Before entering and after exiting the currency vault, all members entering the vault must be present in the buffer area to witness the key holders open and close the vault door. Key holders must protect the secrecy of the lock code and door keys when opening and closing the vault door.

Article 42. Inspection Before Entering and Leaving the Currency Vault

1. Before unlocking, security personnel and key holders must carefully observe the condition of the outer part of the lock and vault door.

a) If suspicious signs are observed, they must be fully recorded before unlocking;

b) If signs of intrusion by criminals are found, the scene must be preserved and reported to the police for examination and record; then unlock the vault door.

2. Before leaving the currency vault:

a) Check the items needed to be taken out of the vault;

b) Recheck the safety equipment systems;

c) The currency vault custodian and security personnel must conduct a final check before closing the vault door.

Section 5. GUARDING AND PROTECTING THE CURRENCY VAULT AND COUNTERS

Article 43. Rules for the Currency Vault and Cash Counter

1. Personnel responsible for entering the cash counter or currency vault must wear protective clothing or transaction uniforms without pockets.

2. Unassigned persons shall not be allowed to enter the cash counter or the cash depository.

3. The cash counter and the cash depository must have internal regulations established by the Director.

Article 44. Working Outside Regular Hours at the Office Also Serving as the Currency Vault

After regular working hours, the cash counter doors and doors in the currency vault area must be locked. Except for the security force and designated personnel operating the vault security equipment (if any), no one may remain alone at the workplace in the office also serving as the currency vault without permission. If there is a need to work outside regular hours, at least two people must be present, with written permission from the Director and notification to the security department.

Article 45. Guarding and Protecting the Currency Vault

1. The currency vault must be guarded and protected continuously to ensure 24-hour safety. The State Bank, credit institutions, and foreign bank branches must closely cooperate with relevant police forces to develop a protection plan for the currency vault.

2. The currency vaults of the Trading Departments, Regional State Bank currency vaults,^[59]Central currency vaults have police forces providing protection.

Article 46. Responsibilities of Security

Personnel responsible for protecting the cash storage room must be accountable for its security within their designated scope.

Chapter IV

TRANSPORTATION OF CASH, VALUABLE ASSETS, AND SECURITIES

 

Article 47. Transportation Procedure

The transportation procedure for cash, valuable assets, and securities begins from receiving and sealing the assets; loading onto transport vehicles; transporting on the road to the delivery location; delivering the goods and ends when all delivery procedures are completed.

Article 48. Responsibilities of Organizing Transportation

1.[60The Issuance and Treasury Department is responsible for organizing the transportation of cash, valuable assets, and securities from printing and minting facilities, airports, ports, and railway stations to the Central Treasury; between Central Treasuries; from the Central Treasury to the Branch Transaction Treasury, regional central treasuries, and vice versa; between regional central treasuries.

In necessary cases, the Branch Transaction Office and the Regional State Bank may dispatch personnel to escort and deliver or receive cash, valuable assets, and securities at the Central Treasury or another Regional State Bank.

The Regional State Bank assigned to transport has the responsibility to organize the transportation of cash, valuable assets, and securities between the Regional State Bank assigned to transport and the Central Treasury; between Regional State Banks.

2. The State Bank must have an Order from the Governor to transport foreign currency abroad.

3. Credit organizations and foreign bank branches must specify procedures and authority for issuing orders to transport foreign currency abroad, orders for transferring cash between branches, and regulations on transporting cash, valuable assets, and securities within their systems.

Article 49. Authorization for Transportation

When delivering and transporting cash, valuable assets, and securities, the escort personnel must have authorization from the competent authority.

For the State Bank's transportation of foreign currency abroad, the escort personnel must have authorization from the Governor of the State Bank.

Before handing over the goods to the recipient, the deliverer must verify the validity and legality of the authorization; check safety factors as prescribed to allow the transportation of goods out of the State Bank headquarters, credit organizations, and foreign bank branches.

Article 50. Transport Vehicles

1. Transportation of cash, valuable assets, and securities must use specialized vehicles and necessary technical equipment.

2. Transportation of cash, valuable assets, and securities within the State Bank system must have escort vehicles.

If other means such as airplanes, trains, or ships are required for transporting cash, valuable assets, and securities, this shall be decided by the Governor of the State Bank.

3. If credit organizations and foreign bank branches use other means to transport cash, valuable assets, and securities, they must specify this in writing and provide guidelines for the transportation process, security measures, and safety guarantees for the assets.

4. In the case of the Branch Transaction Office and the Regional State Bank^[61] having a need to directly deliver or receive cash, valuable assets, and securities of the State Bank at the Central Treasury and being able to arrange specialized transport vehicles (specialized vehicles) themselves, they must obtain approval from the Director of the Issuance and Treasury Department.

Article 51. Ensuring the Confidentiality of Transport Information

1. Persons organizing and participating in the transport of cash, valuable assets, and negotiable instruments must strictly keep confidential information regarding the time, route, type of goods, quantity, value, means of transport, and means of storing valuable assets as prescribed for protecting state secrets.

2. Persons not assigned such tasks shall not accompany on the means of transport carrying cash, valuable assets, and negotiable instruments.

3. Documents related to the transport of cash, valuable assets, and negotiable instruments shall use the term "special goods" instead of "cash, valuable assets, negotiable instruments" to ensure the confidentiality of transport information.

Article 52. Ensuring Safety During Transport

1. Cash, valuable assets, and negotiable instruments during transport must be packed and sealed, and stored safely.

2. Transport must be organized during daylight hours (except in special cases such as air, rail, or sea transport), and delivery and receipt of goods at night should be minimized.

3. For long-distance transport, rest stops should avoid crowded areas. In case of overnight stops, the vehicle must be parked at the headquarters of the State Bank, credit institutions, foreign bank branches, or security units of public security or military forces to ensure safety conditions, coordinate guard duty arrangements for the vehicle or store the goods in a safe deposit.

Article 53. Coordination for Protection Along the Transport Route

- Expired valuable instruments: transferred and received in full bundles sealed by the Trading Department, Regional State Bank^[62]Credit institutions and foreign bank branches receiving notifications of vehicles transporting cash, valuable assets, and negotiable instruments encountering incidents along the route in their locality must proactively contact and coordinate with local public security authorities and the security force of the transport vehicle to ensure asset safety. If necessary, they must request coordination and timely handling from the People's Committee of the locality.

Article 54. Organization of Reception

When cash, valuable assets, and negotiable instruments arrive at the receiving location, the receiving unit must mobilize labor forces within the unit to quickly move the goods into the safe storage (including outside working hours or on holidays).

Article 55. Personnel Participating in Transport and Escort Responsibilities

1. When transporting cash, valuable assets, and negotiable instruments, there must be sufficient personnel to control the means of transport, escort, and protect.

2. The escort officer is responsible for overall supervision during transport, ensuring the safety of cash, valuable assets, and negotiable instruments; organizing the implementation of delivery and transport according to this Circular.

In cases where the volume and value of transported cash, valuable assets, and negotiable instruments are large, requiring the organization of a convoy with multiple escorts, the Director shall designate an escort officer as the convoy leader.

Article 56. Responsibility for Protecting Transport

1. Vehicles transporting cash, valuable assets, and negotiable instruments of the State Bank shall be protected by armed police; the number of police officers accompanying the vehicle will be determined based on the volume, value, and nature of each shipment, after consultation and agreement between the bank and the security unit. In the case of a single vehicle, there must be at least two police officers providing protection.

The protective force or police force protecting cash, valuable assets, and negotiable instruments have the responsibility to develop a plan to protect the goods, people, and means of transport from the moment of receiving the goods until completion of delivery and return to the agency headquarters safely; comply with regulations for transport as stipulated in this Circular; handle specific incidents that occur, preventing roadside inspections or searches. In the event of a security breach, they must engage in direct combat and assign members of the convoy to cooperate in protecting people, cash, valuable assets, negotiable instruments, and means of transport.

2. Credit institutions and foreign bank branches shall establish responsibilities for protecting and transporting cash, valuable assets, and negotiable instruments within their systems.

Article 57. Responsibilities of the Vehicle Operator

The vehicle operator shall be responsible for the technical condition of the transportation vehicle; comply with the regulations on transporting cash, valuable assets, and securities as stipulated in this Circular; abide by traffic laws; proactively request priority passes or purchase tickets for quick passage through bridges and ferries.

Article 58. Record Books for Transportation Tracking

Units organizing the transportation of cash, valuable assets, and securities must maintain record books for each trip, covering personnel allocation, transportation vehicles, and transportation schedules.

Chapter V

INSPECTION, INVENTORY, HANDOVER, AND DISPOSITION OF CASH, VALUABLE ASSETS, AND SECURITIES

 

Section 1. INSPECTION, INVENTORY, HANDOVER OF CASH, VALUABLE ASSETS, AND SECURITIES

Article 59. Periodic Inspection and Inventory

1. Comprehensive inspection of cash security and total inventory of cash, valuable assets, and securities twice a year, on January 1st and July 1st at midnight.

2. Inventory of reserve issuance funds and other assets stored in the cash vault once a month, on the first day of each month at midnight.

3. Inventory cash belonging to the Cash Fund of credit organizations, foreign bank branches, issuance business funds of Trading Departments, and the State Bank Regional Branch at the end of each working day.^[63], securities, and valuable assets.

4. Unannounced inspections shall be conducted in the following circumstances:

a) When changing members holding keys to the cash storage room door;

b) When changing locks or losing keys to the cash storage room door;

c) When suspecting that intruders have entered the cash storage room, cash counters, or when cash, valuable assets, and securities being transported on the road are suspected of being tampered with; discovering discrepancies in assets during cash and asset entry and exit from the storage room;

d) Upon receiving orders or inspection documents for the cash storage room as specified in Clauses 1, 2, 3, 4, 5, and 6 of Article 39 of this Circular;

đ) Inspect the counting and selection of cash.

5. The Director has the authority to organize surprise inspections and comprehensive inventories of cash, valuable assets, and securities at any time.

Article 60. Methods of Inventory

1. Physically inventory all types of cash, valuable assets, and securities to ensure consistency between actual cash balances and accounting records and cash tracking books (or asset entry and exit tracking books).

2. Participants in the inventory must directly count each bundle, bag, package, box, or container of sealed cash, valuable assets, and securities according to regulations; examine the integrity of the seals on bundles, bags, packages, boxes, or containers of cash, valuable assets, and securities. In case of suspicion, they must open and physically count the contents inside or recount each note (for cash). Results of the inventory (details of assets by quantity and value) must be recorded in the books as prescribed. Compare the actual inventory of assets (quantity and value) with the accounting records of the accountant and cashier (or warehouse manager); if there are discrepancies (surplus or shortage), a report must be prepared and handled according to Article 64 of this Circular.

For daily end-of-day inventory of unrounded bundles (bags) of cash, individual notes (pieces) must be counted.

3. The inventory report must be publicly approved, and members of the inventory committee, cashiers (or warehouse managers) must sign to confirm. The Director, Head of Accounting Department, cashiers (or warehouse managers) must sign to confirm the figures on the cash book or inventory book (if applicable).

Article 61. Handover of Cash, Valuable Assets, and Securities

When any one of the three members holding keys to the cash storage room door (Director, Head of Accounting Department, warehouse manager) changes, a handover of cash, valuable assets, and securities must be conducted. Depending on work requirements and leave periods, the Director may decide in writing whether to hand over part or all of the assets.

The recipient must personally inspect, check, and count, and cannot delegate these tasks to others.

Article 62. Audit Committee, Counting and Classification Committee for Money

1. When conducting regular audits as stipulated in Clause 1 and 2, Article 59 of this Circular and in cases of transferring cash, valuable assets, and securities, there must be a Decision from the Director to establish an Audit Committee.

2. Each time counting and classifying money and securities received in sealed bags, boxes, bundles, envelopes, or containers, the Director shall issue a Decision to establish a Counting and Classification Committee for Money.

3. The composition of the Audit Committee or the Counting and Classification Committee for Money includes:

a) Chairman of the Committee: Director;

b) Members: Heads of Accounting Departments, Treasury Departments, Internal Control Departments (or internal control officers);

c) Some staff members assisting the work, decided by the Chairman of the Committee.

The Committee shall prepare minutes on counting and classifying money or securities and handling excess or shortage of cash, valuable assets, and securities according to current regulations.

4. In cases requiring urgent audits, an Audit Committee must be established with its membership determined by the competent authority responsible for such urgent audits, but it must not have fewer members than those specified in Clause 3 of this Article.

5. End-of-day auditing shall be conducted by the Director, Head of the Accounting Department, or persons authorized by the Director or Head of the Accounting Department under Article 26 of this Circular. The Director may mobilize some staff members to assist in end-of-day auditing. Supervision of end-of-day auditing shall be carried out according to the internal control and internal audit regulations of the State Bank (for State Bank auditing) or according to the regulations of credit institutions, foreign bank branches (for credit institution and foreign bank branch auditing).

6. Credit institutions and foreign bank branches shall specify procedures for auditing cash at automatic teller machines, deposit machines, and in business units with treasuries within their systems.

Article 63. Audit Committee, Counting and Classification Committee for Money at the Central Treasury

1.^[64] The Audit Committee for the Reserve Issuance Fund, valuable assets, and securities at the Central Treasury shall be established periodically at 00:00 on January 1st and July 1st by the Governor of the State Bank, consisting of the following members:

a) Chairman of the Committee: Chief Inspector of the State Bank;

b) Members: Heads of the Financial and Accounting Department, the Issue and Treasury Department.

2.^[65] The Audit Committee for the Reserve Issuance Fund, valuable assets, and securities at the Central Treasury at 00:00 on the first day of each month shall be established by the Head of the Issue and Treasury Department, consisting of the following members:

a) Chairman of the Committee: Head of the Issue and Treasury Department or Branch Head of the Issue and Treasury Department;

b) Members: Heads of the Accounting and Financial Affairs Department, the Treasury, and internal control officers.

3. The Counting and Classification Committee for Money at the Central Treasury shall be established by the Head of the Issue and Treasury Department, consisting of the following members:

a) Chairman of the Committee: Head of the Issue and Treasury Department or Branch Head of the Issue and Treasury Department;

b) Members: Heads of the Accounting and Financial Affairs Department, the Treasury, the Currency Destruction Department, and internal control officers.

4. The Audit Committee, Counting and Classification Committee for Money at the Central Treasury may summon some staff members to assist, as decided by the Chairman of the Committee.

The Committee shall prepare minutes on counting and classifying money or securities and handling excess or shortage of cash, valuable assets, and securities according to current regulations.

Section 2. HANDLING OF SURPLUS OR SHORTAGE OF CASH, VALUABLE SECURITIES, AND NEGOTIABLE INSTRUMENTS

Article 64. Handling surplus or shortage of cash, valuable securities, and negotiable instruments during counting, packaging

1. In cases where there is a shortage of cash, valuable securities, and negotiable instruments as recorded in the Minutes of the Counting and Classification Council, the Inventory Council as stipulated in this Circular, the person whose name is on the seal of the bundle, bag, box, envelope, or container of cash, valuable securities, and negotiable instruments must compensate for 100% of the value of the missing assets. If they repeat the offense, they will be subject to disciplinary action according to the regulations. In serious cases, they will be dealt with according to the provisions of the law. Any surplus cash found in bundles, bags, boxes, envelopes, or containers shall be recorded as business income for the bank whose name is on the seal.

2. Credit institutions and foreign bank branches shall base on Clause 1 of this Article to establish procedures within their systems for handling surplus or shortage of individual sheets (pieces) within bundles (bags) of cash that have been received and delivered within the banking industry, which are sealed bundles containing ten full stacks or sealed bags of metallic currency.

Article 65. Handling cases of surplus or shortage of cash, valuable securities, and negotiable instruments stored in cash vaults, transaction counters, or during transportation

1. In cases where surplus or shortage of cash, valuable securities, and negotiable instruments is discovered in cash vaults, transaction counters, or during transportation, the General Director must decide to conduct a comprehensive inventory of all related assets. The General Director, Heads of Departments, Divisions, or Accounting, Supervision, and Treasury Units involved must directly examine, inspect, prepare minutes, record in ledgers, and hold individuals responsible for the management of assets accountable to promptly recover the full value of the missing or lost assets.

2. Cases involving shortages or losses of cash, valuable securities, and negotiable instruments valued at VND 50 million or more, or cases involving shortages or losses of cash from the Issuance Reserve Fund, must report to higher authorities through the vertical system (if applicable); credit institutions and foreign bank branches must report to the State Bank Regional Branches,^[66]State Bank Regional Branches^[67] and report to the State Bank (Currency Issue and Treasury Department) within 24 hours.

3. Cases of cash loss suspected to be due to theft by criminals, embezzlement, or abuse (with elements constituting a crime), must preserve the scene and report to the police.

Article 66. Handling loss of cash due to negligence in business operations

1. In cases where negligence in receipt, counting, or storage leads to a shortage or loss of cash, valuable securities, and negotiable instruments, full compensation for the damage must be made and the person concerned will be dealt with according to the provisions of the law.

2. For cases under the State Bank, a Compensation Damage Resolution Council must be established to handle material responsibility.

Article 67. Handling cases of shortage or loss of cash due to subjective reasons

1. The General Director and those responsible for managing, supervising, and ensuring the safety of cash, valuable securities, and negotiable instruments, if failing to fulfill their duties resulting in shortages or losses of cash in the treasury or allowing subordinates under their management to embezzle or steal assets, will be subject to disciplinary action according to the law; if they bear joint liability for the loss of money or assets, they must make restitution or bear criminal responsibility according to the law.

2. For staff working in the treasury who embezzle or steal cash, valuable securities, and negotiable instruments, they must compensate for 100% of the value of the missing assets and be dismissed or face criminal responsibility according to the law.

Chapter VI

IMPLEMENTATION

 

Article 68. Benefits for Treasury Staff

1. Staff members responsible for managing, preserving, transporting cash, valuable assets, securities, and police officers performing security duties who have outstanding achievements and courageously protect assets shall be rewarded.

2. Staff members engaged in treasury work as stipulated in this Circular shall enjoy responsibility allowances; hazardous and arduous work allowances; material compensation for hazardous work; personal protective equipment; and other benefits as prescribed by the State and the industry.

Article 69. Annual Report on Treasury Safety Work^[68]

Annually, the State Bank Regional Branches^[69], credit organizations, and foreign bank branches shall report on their treasury safety work according to the following contents:

1. Content of the report: Report on the situation, results achieved, existing problems, and limitations in treasury safety work.

2. Receiving authority and reporting deadline:

- Credit organizations and foreign bank branches shall submit their reports to the State Bank Regional Branch^[70] in their jurisdiction and to their superior credit organization or foreign bank branch (if applicable) before January 1 of the year immediately following the reporting year.

- The State Bank Regional Branches^[71], credit organizations, and foreign bank branches shall compile their reports and submit them to the State Bank (Currency Issuance and Treasury Department) before January 15 of the year immediately following the reporting year.

3. Method of submitting and receiving reports: Reports shall be prepared in written form and submitted directly or through postal services.

4. Data cut-off period: From December 15 of the year preceding the reporting period to December 14 of the reporting period.

5. Outline of the report: In accordance with Model No. 01 issued together with this Circular.

Article 70. Responsibilities of Relevant Units under the State Bank[72]

1. The Director of the Currency Issuance and Treasury Department shall be responsible for guiding and inspecting the implementation of this Circular.

2. The Chief Inspector of the State Bank shall be responsible for guiding and supervising the organization and implementation within the State Bank system; inspecting the organization and implementation of this Circular by credit organizations and foreign bank branches.

Article 71. Responsibilities of Credit Organizations and Foreign Bank Branches

Credit organizations and foreign bank branches shall base their regulations and guidance for implementation within their systems on the provisions of this Circular, adapting them to their operational models and organizational structures, and shall be responsible for ensuring the safety of money and assets; organizing the supervision of implementation within their systems.

Chapter VII

IMPLEMENTING PROVISIONS [73]^,[74],^[75],^[76]

 

Article 72. Effective Date

This Circular takes effect from February 20, 2014.

2. From the date this Circular takes effect, the following documents shall cease to be effective:

a) Decision No. 60/2006/QD-NHNN dated December 27, 2006 of the Governor of the State Bank promulgating the Cash Receipt and Delivery, Preservation, and Transportation Regulations for Cash, Valuable Assets, and Securities;

b) Decision No. 27/2007/QD-NHNN dated June 21, 2007 amending and supplementing certain articles of the Cash Receipt and Delivery, Preservation, and Transportation Regulations for Cash, Valuable Assets, and Securities promulgated by Decision No. 60/2006/QD-NHNN;

c) Circular No. 21/2011/TT-NHNN dated August 30, 2011 amending and supplementing Clause 5, Article 3 of the Cash Receipt and Delivery, Preservation, and Transportation Regulations for Cash, Valuable Assets, and Securities promulgated by Decision No. 60/2006/QD-NHNN.

Article 73. Responsibility for Implementing the Circular

The Director of the Office, the Director of the Issuance and Treasury Department, the Director of the Bank of Vietnam Trading Department, the Heads of Units under the Bank of Vietnam, the Directors of Regional Branches of the Bank of Vietnam, the Chairmen of the Management Boards, the Chairmen of the Members' Councils, the General Managers (Directors) of credit organizations, foreign bank branches shall be responsible for implementing this Circular.^[77]The Chairman of the Board of Directors, the Chairman of the Board of Members, the General Director (Director) of credit institutions, foreign bank branches shall be responsible for implementing this Circular.

 

Form No. 01^[78]

REPORTING UNIT ------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: …	(Province/City).... day .... month .... year ....

 

REPORT ON CASH AND TREASURY SECURITY WORK

Respectfully submitted to: ...

 

PART I. RESULTS OF CASH AND TREASURY WORK

I. ACHIEVEMENTS

1. Guidance on cash and treasury security work

2. Work to meet the demand for cash in the economy.

3. Treasury management work.

4. Counterfeit money prevention work.

PART II. LIMITATIONS AND ISSUES

1. Regarding inspection work and issuance of guiding documents on procedures and operations.

2. Regarding counting, storing cash, valuable assets, and securities.

3. Regarding treasury management and entry-exit from treasuries.

4. Regarding protection of premises, treasuries, and transaction sites.

5. Issues with treasuries and safekeeping equipment.

6. Causes of issues.

PART II. DIRECTION AND TASKS FOR CASH AND TREASURY WORK AT THE BANK OF VIETNAM

 

LEGAL REPRESENTATIVE (Sign, write full name, position and stamp)

 

STATE BANK OF VIETNAM VIETNAM _____________ No.: 07/VBHN-NHNN   Place of Receipt: - SBV Leadership; - OFFICE OF THE GOVERNMENT (FOR PUBLICATION IN THE GAZETTE); - SBV’s Official Website; - To be filed: VP, PC3.

CERTIFIED CONSOLIDATED DOCUMENT   Hanoi, June 20, 2025   DIRECTOR DEPUTY DIRECTOR Doan Thai Son

 

 

^[1] Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, is based on the following grounds:

“Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to Decree No. 40/2012/NĐ-CP dated May 2, 2012, of the Government, regarding currency issuance operations; storage and transportation of valuable assets and negotiable instruments within the State Bank system, credit institutions, and foreign bank branches;

Pursuant to Government Decree No. 16/2017/NĐ-CP dated February 17, 2017 on the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

At the proposal of the Director of the Issuance and Treasury Department;

The Governor of the State Bank of Vietnam promulgates this Circular amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities.

^[2] Circular No. 14/2019/TT-NHNN amending and supplementing certain provisions of Circulars stipulating the regular reporting system of the State Bank of Vietnam is based on the following grounds:

“Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to the Law on Credit Organizations dated June 16, 2010;

Pursuant to the Law Amending and Supplementing Certain Articles of the Law on Credit Institutions dated November 20, 2017;

Pursuant to Decree No. 09/2019/NĐ-CP dated January 24, 2019 of the Government stipulating the reporting system of administrative agencies;

Pursuant to Government Decree No. 16/2017/NĐ-CP dated February 17, 2017 on the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

At the proposal of the Director of the Office of the State Bank of Vietnam;

The Governor of the State Bank of Vietnam promulgates this Circular amending and supplementing certain provisions of Circulars stipulating the regular reporting system of the State Bank of Vietnam.

^[3] Circular No. 19/2021/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, is based on the following grounds:

“Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to Decree No. 40/2012/NĐ-CP dated May 2, 2012, of the Government, regarding currency issuance operations; storage and transportation of valuable assets and negotiable instruments within the State Bank system, credit institutions, and foreign bank branches;

Pursuant to Government Decree No. 16/2017/NĐ-CP dated February 17, 2017 on the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

At the proposal of the Director of the Issuance and Treasury Department;

The Governor of the State Bank of Vietnam promulgates this Circular amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities.

^[4] Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, is based on the following grounds:

“Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to the Law on Credit Institutions dated January 18, 2024;

Pursuant to Decree No. 40/2012/NĐ-CP dated May 2, 2012, of the Government, regarding currency issuance operations; storage and transportation of valuable assets and negotiable instruments within the State Bank system, credit institutions, and foreign bank branches;

Pursuant to Decree No. 26/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

At the proposal of the Director of the Issuance and Treasury Department;

The Governor of the State Bank of Vietnam promulgates this Circular amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities.

^[5] This Clause has been amended according to Clause 1, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[6] The phrase "Provincial Branches of the State Bank of Vietnam (hereinafter referred to as Provincial Branches)" is replaced by the phrase "Regional Branches of the State Bank of Vietnam (hereinafter referred to as Regional Branches)" according to Clause 1, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[7] This Clause has been amended according to Clause 1, Article 1 of Circular No. 19/2021/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from January 8, 2022.

^[8] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[9] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[10] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[11] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[12] The phrase "province/city area" is replaced by the phrase "regional area" according to Clause 4, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[13] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[14] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[15] This Point has been amended according to Clause 2, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[16] This Point has been amended according to Clause 2, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[17] This Point has been amended according to Clause 2, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[18] This Point has been amended according to Clause 2, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[19] This Clause has been amended according to Clause 3, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[20] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[21] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[22] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[23] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[24] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[25] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[26] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[27] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[28] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[29] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[30] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[31] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[32] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[33] This Clause has been amended according to Clause 3, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from October 16, 2017.

^[34] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[35] This Clause has been amended according to Clause 4, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from October 16, 2017.

^[36] The phrase "(hereinafter referred to as Head of Accounting Department)" is abolished pursuant to Clause 3, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[37] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[38] The phrase "State Bank branch" is replaced with the phrase "State Bank Region" pursuant to Clause 2, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[39] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[40] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[41] This Clause is amended pursuant to Clause 4, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[42] This Clause is amended pursuant to Clause 4, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[43] This Article is amended pursuant to Clause 5, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from October 16, 2017.

^[44] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[45] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[46] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[47] This Point is added pursuant to Point a, Clause 5, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[48] This Point is amended pursuant to Clause 4, Article 1 of Circular No. 19/2021/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from January 8, 2022.

^[49] This Clause is amended pursuant to Point b, Clause 5, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[50] This Clause is amended pursuant to Clause 6, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from October 16, 2017.

^[51] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[52] This Clause is amended pursuant to Clause 6, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[53] This Clause is amended pursuant to Clause 7, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from October 16, 2017.

^[54] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[55] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[56] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[57] The phrase "province/city area" is replaced by the phrase "regional area" according to Clause 4, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[58] This Clause is amended pursuant to Clause 8, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from October 16, 2017.

^[59] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[60] This Clause is amended pursuant to Clause 7, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[61] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[62] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[63] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[64] This Clause is amended pursuant to Clause 8, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from May 19, 2025.

^[65] This Clause is amended pursuant to Clause 9, Article 1 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and valuable papers, which shall take effect from October 16, 2017.

^[66] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[67] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[68] This provision has been amended pursuant to Clause 4, Article 1 of Circular No. 14/2019/TT-NHNN amending and supplementing certain provisions of Circulars on the regular reporting regime of the State Bank of Vietnam, which took effect from October 15, 2019.

^[69] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[70] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[71] The phrase "Provincial Branch" is replaced by the phrase "Regional Branch" according to Clause 2, Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014, issued by the Governor of the State Bank of Vietnam on the transfer, storage, and transportation of cash, valuable assets, and securities, which takes effect from May 19, 2025.

^[72] This provision has been amended pursuant to Clause 9, Article 1 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 issued by the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and negotiable instruments, which took effect from May 19, 2025.

^[73] Articles 2 and 3 of Circular No. 12/2017/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 issued by the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and negotiable instruments, which took effect from October 16, 2017, are hereby stipulated as follows:

“Article 2. Responsibility for Implementation

The Director of the Office, the Director of the Currency Issuance and Treasury Department, the Heads of units under the State Bank of Vietnam, the Governors of the State Bank of Vietnam branches in provinces and cities, the Chairmen of the Board of Directors, the Chairmen of the Board of Members, and the General Managers (Directors) of credit organizations, foreign bank branches shall be responsible for organizing the implementation of this Circular.

Article 3. Implementation Provisions

This Circular takes effect from October 16, 2017./”

^[74] Articles 3 and 4 of Circular No. 14/2019/TT-NHNN amending and supplementing certain provisions at Circulars on the regular reporting regime of the State Bank of Vietnam, which took effect from October 15, 2019, are hereby stipulated as follows:

“This Circular takes effect from December 25, 2025/.

The Director of the Office, the Heads of units under the State Bank of Vietnam, the Governors of the State Bank of Vietnam branches in centrally governed provinces and cities, the Chairmen of the Board of Directors (Board of Members), the General Managers (Directors) of credit organizations, foreign bank branches, the National Treasury, Credit Information Companies, printing and minting facilities, the Vietnam Deposit Insurance Corporation, and service providers shall be responsible for organizing the implementation of this Circular.

Article 4. Effective date

1. This Circular takes effect from October 15, 2019.

2. This Circular abolishes the following provisions:

a) Clause 6, Article 1 of Circular No. 27/2014/TT-NHNN dated September 18, 2014 issued by the Governor of the State Bank of Vietnam on amending and supplementing certain provisions of Circular No. 16/2010/TT-NHNN;

b) Clause 4, Article 1 of Circular No. 44/2018/TT-NHNN dated December 28, 2018 issued by the Governor of the State Bank of Vietnam amending and supplementing certain provisions of Circular No. 36/2012/TT-NHNN./”

^[75] Articles 2 and 3 of Circular No. 19/2021/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 issued by the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and negotiable instruments, which took effect from January 8, 2022, are hereby stipulated as follows:

“Article 2. Responsibility for Implementation

The Director of the Office, the Director of the Currency Issuance and Treasury Department, the Heads of units under the State Bank of Vietnam, the Governors of the State Bank of Vietnam branches in provinces and cities, credit organizations, and foreign bank branches shall be responsible for organizing the implementation of this Circular.

Article 3. Implementation Provisions

1. This Circular takes effect from January 8, 2022. 

2. This Circular abolishes Clause 1 and Clause 2, Article 1 of Circular No. 12/2017/TT-NHNN dated August 31, 2017 amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 issued by the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and negotiable instruments./.”

^[76] Article 3 and Article 4 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and securities shall take effect from May 19, 2025, and are stipulated as follows:

“This Circular takes effect from December 25, 2025/.

Heads of units under the State Bank of Vietnam, credit institutions, and foreign bank branches shall be responsible for implementing this Circular.

Article 4. Implementation provisions

1. This Circular takes effect from May 19, 2025.

2. The second, third, and fifth clauses of Article 1 of Circular No. 19/2021/TT-NHNN dated November 24, 2021 amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and securities are hereby abolished.

^[77] The phrase "State Bank of Vietnam branch at provincial and centrally-run city level" shall be replaced with the phrase "State Bank of Vietnam Region" as provided for in Clause 5 of Article 2 of Circular No. 05/2025/TT-NHNN amending and supplementing certain provisions of Circular No. 01/2014/TT-NHNN dated January 6, 2014 of the Governor of the State Bank of Vietnam on the handover, storage, and transportation of cash, precious assets, and securities, which shall take effect from May 19, 2025.

^[78] This form is added pursuant to Clause 2 of Article 2 of Circular No. 14/2019/TT-NHNN amending and supplementing certain provisions of Circulars concerning the periodic reporting system of the State Bank of Vietnam, and shall take effect from October 15, 2019.