Circular No. 109/2011/TT-BTC guides the opening and use of accounts at the State Treasury under the application of the Budget Management Information System (TABMIS).

CIRCULAR

Guidelines for Opening and Using Accounts at the State Treasury under the Application of TABMIS

____________________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the field of state accounting;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance provides guidance on opening and using accounts at the State Treasury (ST) under the implementation of the Government Accounting System applicable to the Budget Management Information System and Treasury Operations (TABMIS), as follows:

A- GENERAL PROVISIONS

I. Concepts, Classification, and Principles of Account Combination

1. Concepts, Classification of Accounts

1.1. Accounts of Units and Organizations Opened at ST

Accounts of units, organizations, and individuals opened at the State Treasury are combinations of segments in the Chart of Accounts (COA), including accounting account codes combined with other code segments prescribed by the Ministry of Finance in the Government Accounting System applicable to the Budget Management Information System and Treasury Operations (TABMIS) issued pursuant to Circular No. 212/2009/TT-BTC dated November 6, 2009 of the Ministry of Finance; among which, the unit code related to the budget (URB) is a mandatory code used to distinguish accounts of different units and organizations.

1.2. Classification of Accounts of Units and Organizations

Depending on management requirements and the nature of fund usage, types of accounts of units, organizations, and individuals opened at the State Treasury are classified specifically as follows:

1.21. Budget Accounts

Budget accounts are opened for units benefiting from state budget funds, budget organizations in the form of budget allocations including: regular expenditure budget accounts, construction investment budget accounts, other development investment budget accounts, entrusted expense budget accounts; transfer budget accounts, etc.

1.2.2. Deposit Accounts

Deposit accounts are opened for budget-using units (BUU), public service units, organizations, and individuals including accounting account codes belonging to Group 37 - Amounts Payable for Deposits of Units, specifically as follows:

- Deposit accounts of administrative agencies and public institutions: Budget deposit, Revenue deposit from public services, Other deposits.

- Deposit accounts of communes: Investment capital deposits managed by communes, Deposits of dedicated public funds, Other deposits.

- Deposit accounts of projects.

- Purpose-specific deposit accounts.

- Deposit accounts of organizations and individuals.

- Fund deposit accounts.

- Special deposit accounts of units.

1.2.3. Deposit-like Accounts

Deposit-like accounts are opened for units and organizations including specific accounting account codes as follows:

- Deposit accounts under "Group 35 - Amounts Payable for Revenue to the State Budget" are opened for revenue collection agencies (finance, tax, customs) to reflect fees and charges before being remitted to the state budget, taxes on temporarily imported goods for re-export, and other temporary collections.

- Accounts payable for temporarily held money and assets awaiting processing are opened for revenue collection agencies to reflect amounts payable for temporarily held money and assets awaiting processing according to the provisions of the law and are detailed according to the finance agency, customs agency, tax agency, and other agencies.

- Other payable accounts, opened to reflect other payable amounts outside the scope of the aforementioned accounts.

2. Principles of Account Combination

2.1. Code Segments for Combining Accounts of Units and Organizations

2.1.1. Budget Account Group

- The code segments of budget accounts of units and organizations include: Accounting account code - Budget level code - URB code (Project code - for investment expenditures).

- Temporary advance, prepayment, and state budget expenditure accounts are used when units and organizations withdraw budget estimates for spending or settle with other units and organizations. The code segments of these accounts include: Accounting account code - Budget level code - URB code (Project code - for investment expenditures).

2.1.2. Deposit Account Group

The code segments of deposit accounts belonging to the group of Amounts Payable for Deposits of Units and Organizations include: Accounting account code - Budget level code - URB code (or Unit number transacting with ST).

In cases where accounts do not track details by budget level code, the account code includes: Accounting account code - URB code (or Unit number transacting with ST).

2.1.3. Deposit-like Accounts Group

The code segments of deposit-like accounts, temporary collection accounts, and deposit accounts of organizations and individuals include: Accounting account code - URB code (or Unit number transacting with ST).

2.2. Principles of Issuing URB Codes

2.2.1. Financial Agencies Issue URB Codes According to the Following Principle:

Each unit with a relationship to the budget is assigned a unique URB code by the financial agency and is used throughout its operational period, from establishment until termination. An issued URB code will not be reused for another budget-related unit. For project sponsors, in addition to the URB code of the sponsor, each construction investment project will be assigned a project code.

The URB number consists of 7 characters: NX1X2X3X4X5X6, where:

- N is a distinguishing character defined as follows:

N = 1, 2 is used to assign to budget estimate units at all levels and BUU.

N = 3 is used to assign to other units with a relationship to the budget.

N = 7, 8 is used to assign to construction investment projects.

- X1X2X3X4X5X6 is the serial number of units with a relationship to the budget.

The issuance process is carried out according to Decision No. 90/2007/QD-BTC dated October 26, 2007 of the Minister of Finance; Decision No. 51/2008/QD-BTC dated July 14, 2008 of the Minister of Finance amending and supplementing Decision No. 90/2007/QD-BTC of the Minister of Finance.

2.2.2. ST Assigns Transaction Unit Numbers According to the Guidance of the General Director of ST in the Following Cases:

- Units and organizations transacting with ST but not yet assigned a URB code according to Decision No. 90/2007/QD-BTC and Decision No. 51/2008/QD-BTC of the Minister of Finance (not within the scope of issuance N = 1, 2, 3, 7, 8);

- Units and organizations already issued a DVQHNS code but require additional deposit accounts with the same accounting account code for detailed tracking of different deposits;

- Units, organizations, and individuals required or permitted by competent state agencies to open accounts at KBNN.

2.2.3. Units Under National Defense and Security:

- Units under the Ministry of Public Security: the financial agency assigns a common URB code for regular expenses (Code 1053629); a common URB code for construction investment projects (Code 7004692).

- Units under the Ministry of National Defense: financial authorities issue a common DVQHNS code for regular expenditures (Code 1053630); a common DVQHNS code for construction investment projects (Code 7004686).

- KBNN issues transaction unit codes for defense and security units' deposit accounts according to the guidelines of the KBNN General Director.

II. Subjects Opening Accounts

The subjects of units, organizations, and individuals opening accounts at ST include:

- Budget-using units and organizations supported by the budget.

- Budget organizations (to monitor zero-level budget allocations; revenue and expenditure transfers between budget levels).

- Project sponsors with construction investment projects under the central budget and provincial, district, and commune budgets.

- Project management boards with legal personality, permitted to open accounts at ST as stated in the establishment decision or authorized government document.

- State financial funds.

- Units supported by the budget for construction investment expenditures.

- Units, organizations permitted by competent state agencies to collect fees, charges, administrative fines, and confiscations as prescribed.

- Other units, organizations, and individuals open accounts at the State Treasury in accordance with regulations of competent state agencies.

III. Scope of Account Opening

- Units, organizations, and individuals may open accounts at the State Treasury where their main office is located.

- In cases where units, organizations, and individuals need to open accounts at State Treasuries in other localities (not where their main office is located): must obtain written consent from the State Treasury of that locality and from the higher-level State Treasury. If transactions have been conducted at another State Treasury, a confirmation statement of account closure from the State Treasury where transactions were conducted must be provided.

- For settlement accounts for investment capital, depending on the分级后的翻译结果表明，已经完成了前六段的翻译工作。接下来可以继续处理剩余的部分。请指示是否需要继续翻译其余内容，或者有其他特定要求。由于直接翻译的要求，这里仅提供已翻译的内容，没有进一步的解释或合并。如果需要继续，请明确指示。

+ Projects and works located entirely within the territory of a local administrative unit shall open a settlement account at the local KBNN (if it is necessary to open an account at another local KBNN, such action must be approved by the higher-level KBNN).

+ The project management board (project sponsor) may open a project deposit account at the location where the project is implemented or at the headquarters of the project management board.

- The main contractor and subcontractors may open deposit accounts at KBNN units to receive payments from the project sponsor and the project management board as required by authorized state agencies.

- The foreign debt accumulation fund (in both Vietnamese dong and foreign currency) shall have its account opened at the Trading Department (KBNN) authorized by the Minister of Finance through the Director of the Debt Management and External Finance Department as the Account Holder.

IV. Duties and Authorities of Related Units

1. Duties and Authorities of the Account Holder

1.1. Duties

The Account Holder, as the legal representative of the funds deposited at KBNN (budgetary expenditure accounts, deposit accounts, and accounts with deposit characteristics), has the duty to:

- Prepare and submit the application for opening and using the account to KBNN; bear responsibility for the legality of all related documents in the application for opening and using the account of the unit.

- Adhere to the regulations on opening and using accounts at KBNN.

- Utilize their own State Budget Unit Code (SBUC) in budget-related transactions from the budget preparation stage, consolidation, and allocation, to compliance and final settlement.

- Adhering strictly to the state's financial and monetary management system; subject to inspection and supervision by the finance agency and KBNN.

1.2. Authorities

The Account Holder has the right to request the KBNN where the account is opened to execute legitimate and valid economic transactions; authorize others to act as the Account Holder or sign transaction documents with KBNN in accordance with the law and authorization procedures.

2. Duties and Authorities of the National Treasury

2.1. Duties

- Guide units and organizations to comply with the regulations on opening and using accounts at KBNN; instruct units and organizations to record accounting account codes (advance payment accounts, prepayment accounts, actual expenditure accounts) on accounting vouchers for budget expenditures from budgetary accounts.

- Adhere to current financial management systems and principles for units and organizations that have accounts at KBNN; handle and process according to decisions of authorized state agencies.

- Monitor and control compliance with financial and monetary systems, regulations on opening and using accounts at KBNN.

- Maintain confidentiality of economic information related to the deposit accounts of units and organizations in accordance with current regulations.

- Compile a Statistical Table of Units Ceasing Operations with the State Budget annually (Form No. 09-MSNS-BTC - Decision No. 90/2007/QD-BTC) in cases where units have no budgetary expenditure plans, do not conduct transactions at KBNN during the year, or have completed investment construction projects and settled their accounts; simultaneously send the financial authority at the same level to proceed with the procedure to close the SBUC number (for SBUC numbers issued by the financial authority).

- Coordinate with the Finance Agency in issuing unit budget relationship codes to relevant units and organizations.

- Issue Certificates of Unit Transaction Code Registration for units and organizations in accordance with Section 2.2.2, Clause 2.2, Point 2, Section I, Part A, of this Circular.

2.2. Authorities

- Refuse payment to units, organizations, and individuals in the following cases:

+ Violate financial management systems and regulations on opening and using accounts at KBNN.

+ Failure to comply with payment procedures and regulations on payments and settlements through the State Treasury.

- Freeze or automatically deduct funds from Account Holders' accounts according to decisions of competent state agencies.

- Provide economic information about the activities of the Account Holder upon request of authorized state agencies.

3. Duties and Authorities of Financial Authorities

3.1. Duties

- Issue Certificates of Registration for State Budget Unit Codes (SBUCs) (Form Nos. 06A-MSNS-BTC, 06B-MSNS-BTC - Decision No. 90/2007/QD-BTC) for units in accordance with Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance regarding the Provision of State Budget Unit Codes for Units with Relations to the State Budget and Decision No. 51/2008/QD-BTC dated July 14, 2008, of the Minister of Finance regarding amendments and supplements to Decision No. 90/2007/QD-BTC.

- Reissue Certificates of Registration for SBUCs (in cases where the Certificate of Registration for SBUC is lost, torn, damaged, or the indicators on the certificate have changed) for SBUCs that remain unchanged from those previously issued; simultaneously recover the old Certificate of Registration (if applicable).

- Close SBUCs that are no longer in use based on the Statistical Table of Units Ceasing Operations with the State Budget Year... (Form No. 09-MSNS-BTC - Decision No. 90/2007/QD-BTC) submitted by KBNN units.

- Reactivate closed unit budget relationship codes based on written requests from State Treasury units.

- Coordinate with KBNN authorities in issuing SBUCs for State Budget Users (SBU) and related organizations.

3.2. Authorities

- Refuse to issue Certificates of Registration for SBUCs (Form Nos. 06A-MSNS-BTC, 06B-MSNS-BTC) for cases not within the scope of issuance as stipulated in Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance and Decision No. 51/2008/QD-BTC dated July 14, 2008, of the Minister of Finance regarding amendments and supplements to Decision No. 90/2007/QD-BTC.

- Recover issued Certificates of Registration for SBUCs that were incorrectly issued, duplicated, or issued to incorrect entities.

B - SPECIFIC PROVISIONS

I. Opening Accounts

1. Documents for opening an account

1.1. Units and Organizations Using State Budget Funds

1.1.1. For accounts of units and organizations using state budget funds (except for project management boards for investment construction projects, program-target capital with investment nature opening accounts), the account opening application includes:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Decision (or certificate) establishing the unit, except for certain special cases provided for in Subsection 2.3.2, Clause 2.3, Point 2, Section I, Part B, of this Circular.

- Decision appointing the position of Account Holder (Head of the Unit), Chief Accountant (or person in charge of accounting).

- Certificate of registration for tax code number (Form 06A - MSNS-BTC, 06B - MSNS-BTC - Decision No. 90/2007/QD-BTC).

1.1.2. For accounts of Project Management Boards for investment construction projects, capital programs with investment characteristics, the account opening documents include:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Decision to establish the Project Management Board or Decision assigning the role of principal investor.

- Decision appointing the position of Account Holder (Head of the Unit), Chief Accountant (or person in charge of accounting) if not included in the Decision to establish the Project Management Board or Decision assigning the role of principal investor.

- Certificate of registration for tax code number of the Principal Investor or Project Management Board.

1.2. Local financial agencies (Department of Finance, Planning and Finance Office)

For budget transfer expenditure accounts at each level of budget managed by the Head of the Financial Agency at the same level as the Account Holder, the account opening documents include:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Decision appointing the position of Account Manager.

- Document assigning tasks to staff responsible for the budget transfer expenditure account signed with the title "Chief Accountant" on accounting transaction vouchers with the State Treasury.

1.3. Individuals

In the case where individuals are permitted by authorized state agencies to open accounts at the State Treasury according to Subsection 2.2.2, Clause 2.2, Point 2, Section I, Part A, of this Circular, the account opening documents include:

- Identity card or Letter of Introduction from the place of work.

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Certificate of issuance of organization code for transactions with the Treasury issued by the Treasury.

1.4. Enterprises and other organizations

1.4.1. For state-owned enterprises (including state-owned enterprises and single-member limited liability companies owned by the state)

The account opening documents include:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Decision to establish the enterprise.

- Decision appointing the position of Account Holder (Head of the Unit), Chief Accountant (or person in charge of accounting).

- Certificate of registration for tax code number (Form 06A - MSNS-BTC, 06B - MSNS-BTC - Decision No. 90/2007/QD-BTC).

1.4.2. For private enterprises

The account opening documents include:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Business Registration Certificate.

- Decision appointing the position of Chief Accountant (Accounting Officer) or Assignment of Staff in Charge of Accounting.

1.5. Units and organizations authorized to refund national revenue receipts

To enable the State Treasury to have grounds to control the stamp and signature on vouchers (Order to Refund National Revenue Receipts) and to implement the refund of national revenue receipts to the beneficiary, the revenue collection agency (Tax, Customs), units and organizations authorized to decide on the refund of national revenue receipts shall prepare and send to the State Treasury at the same level similar documents as those required for account opening at the State Treasury, including:

- Application for Opening an Account and Sample Stamp and Signature (Form No.: 01/MTK).

- Decision appointing the position of Account Manager.

2. Detailed contents of account opening documents

2.1. Account Opening Registration Form and Sample Stamp and Signature (Form Number: 01/MTK)

2.1.1. Principles

- The Account Opening Registration Form and Sample Stamp and Signature must be prepared in four copies and must contain all elements specified on the form; it must be signed by the Account Holder and stamped by the unit or organization (except for individual accounts which do not require a stamp) and sent to the State Treasury where the account will be opened (the State Treasury returns one copy to the unit, organization, or individual opening the account).

- The Account Opening Registration Form and Sample Stamp and Signature registered with the State Treasury are valid from the date of registration until the unit, organization, or individual re-registers the stamp and signature sample (sending the State Treasury a Request for Change of Stamp and Signature Sample) or closes the account and stops transactions at the State Treasury.

2.1.2. Specific Provisions

a. Regarding signatures

a.1. For units and organizations using state budget funds:

First Signature: It includes the signature of the Account Holder (or the person authorized to act as the Account Holder) and the person authorized to sign on behalf of the Account Holder.

For level 1, 2, and 3 budget units:

- The signature of the Account Holder is the signature of the Head of the Unit or Organization acting as the Account Holder, or the signature of the person authorized to act as the Account Holder according to the Law.

- The signature of the person authorized to sign on behalf of the Account Holder is recorded in the Account Opening Registration Form and Sample Stamp and Signature:

+ If the Head of the Unit is the Account Holder, the person authorized to sign on behalf is a deputy or a lower-level Head of Unit responsible for financial management (for example: Director of the Department of Planning and Finance under Ministries and sectors).

+ If the Head of the Unit authorizes a deputy to act as the Account Holder, the person authorized to sign on behalf is a lower-level Head of Unit responsible for financial management (for example: Director of the Department of Planning and Finance under Ministries and sectors).

For level 4 budget units:

- The signature of the Account Holder is the signature of the Head of the Unit or Organization recorded in the Decision to Establish the Unit or document from an authorized state agency (for example: Director of the Department of Planning and Finance under Ministries, Chairman of the People's Committee Office), or the signature of the person authorized to act as the Account Holder according to the Law.

- The signature of the person authorized to sign on behalf of the Account Holder is the signature recorded in the Account Opening Registration Form and Sample Stamp and Signature.

(State Treasury units do not retain the appointment decision of the person authorized to sign on behalf of the Account Holder).

Second Signature: It includes the signature of the Chief Accountant or financial officer of the unit and the person authorized to sign on behalf of the Chief Accountant.

- Units belonging to the armed forces that do not have a Chief Accountant do not need to register the second signature.

- On the Account Opening Registration Form and Sample Stamp and Signature, the full name and position of the person registering the signature must be clearly stated; for units belonging to the armed forces, the position does not need to be stated.

- Each unit may only register a maximum of four people for the first signature (Account Holder and three authorized persons); three people for the second signature (Chief Accountant and two authorized persons).

Some notes on investment projects:

+ If the Principal Investor directly transacts with the State Treasury, the first signature is the signature of the Head of the Principal Investor Unit (or authorized person), the second signature is the signature of the Chief Accountant of the Principal Investor Unit (or authorized person).

+ If the Project Management Board opens an account at the State Treasury, the first signature is the signature of the head of the Project Management Board (or authorized person), the second signature is the signature of the Chief Accountant of the Project Management Board (or authorized person).

a.2. For local financial agencies:

- First signature: the signature of the Head of the Unit (or the person authorized to act as the Account Holder) and the person authorized to sign on behalf of the Account Holder.

- Second signature: the signature of the staff assigned to monitor the budget transfer expenditure account of the unit.

a.3. For individuals:

- The first signature: is the signature of the individual serving as the Account Owner (no registration of the signature of the authorized representative signing on behalf).

- No registration of the second signature.

- In the case where the Account Owner authorizes another person to conduct transactions at the State Treasury:

+ There must be a Power of Attorney from the Account Owner and an Identity Card of the authorized representative;

+ The authorization can only be implemented for each individual transaction.

a.4. For other enterprises, organizations, and State-owned Joint Stock Companies with one member:

- The first signature: is the signature of the Head of the Unit (or the authorized representative serving as the Account Owner) or the legal representative recorded in the Business Registration Certificate (for private enterprises) and the authorized representative signing on behalf of the Account Owner.

- The second signature: is the signature of the Chief Accountant (or accounting supervisor) and the authorized representative signing on behalf of the Chief Accountant.

- Specifically for State-owned Joint Stock Companies with one member: depending on the specific provisions in the Company Charter, the Account Owner may be the Chairman of the Board of Members, Director, or General Director (the Chairman of the Board of Members may concurrently hold or hire others to serve as Director or General Director); the registration of signatures shall be carried out similarly to the provisions for the aforementioned enterprises and organizations.

a.5. For cases of refunding State budget revenues:

- The revenue collection agency, the competent state authority deciding to refund State budget revenues registers a maximum of four people signing the first signature (Account Owner and three authorized representatives): The first signature: is the signature of the Head of the Unit (or the authorized representative serving as the Account Owner) and the authorized representative signing on behalf of the Account Owner.

- No registration of the second signature.

b. Regarding the stamp model

- The stamp registered for transactions with the State Treasury is a stamp registered with the police, stamped twice (02 times) and must be clear.

- For units under the security and defense sector: the stamp must be registered with the confidentiality agency within the sector (Defense, Security).

- For Project Management Boards with incomplete legal status (without their own seal): they may use the seal of the Investor stipulated in the Decision establishing the Project Management Board and must register the seal model of the Investor with the State Treasury where the unit opens its transaction account.

- For individuals: no need to register a stamp sample.

c. Other important provisions to note

- All signatures (first signature, second signature) must be signed on each copy of the document using non-fading ink; they cannot be signed using carbon paper, red ink, or pencil; they cannot use typed signatures, photocopies, or engraved signatures. The signature on accounting documents of one person must be consistent and must match the registered signature at the State Treasury.

- The stamp of the unit or organization on the document must correspond to the valid stamp sample registered at the Treasury.

- After signing the position of Account Owner in the content "... day ... month ... year... Account Owner", the Account Owner must clearly write their name in regular ink (or stamp the name of the Account Owner) and stamp the seal of the unit, organization.

2.2. Application for Change of Stamp Model, Signature (Form Number: 02/MTK)

- When changing the person signing the first signature, or the person signing the second signature, the name of the unit (but not changing the stamp model) or changing the stamp model: the unit, organization with an account at the State Treasury prepares the Application for Change of Signature, Name of Unit, or Stamp Model (Form Number: 02/MTK) to send to the State Treasury where the transaction takes place.

- The number of copies prepared and sent to the State Treasury is similar to the Application for Opening an Account and the stamp model, signature.

2.3. Certificate of Establishment of the Unit

2.3.1. Units submit a copy of the Decision (or Certificate) establishing the unit when opening an account at the State Treasury for the first time.

The Decision (or Certificate) establishing the unit is kept in the Account Opening File of the unit by the State Treasury Accounting Officer.

(The copy must be notarized or confirmed by the direct superior management agency of the unit).

2.3.2. Units that do not need to submit a copy of the Decision (or Certificate) establishing the unit:

- Agencies of the Communist Party of Vietnam.

- Central state agencies including: Office of the President, Office of the National Assembly, Office of the Government, Ministries, agencies equivalent to ministries, and agencies under the Government.

- Agencies of mass organizations: Vietnam Fatherland Front Committee, Ho Chi Minh Communist Youth Union, Vietnam Women's Union, Vietnam Farmers' Union, Vietnam General Confederation of Labor, Vietnam Veterans Association.

- People's Committee offices at all levels.

- Units belonging to armed forces (Defense, Security).

2.4. Appointment Decision for the Position of Account Owner, Chief Accountant

- When opening an account at the State Treasury, units and organizations submit a copy of the Appointment Decision for the Position of Account Owner, Chief Accountant, or a document assigning duties to the Chief Accountant for the accounting supervisor. These documents of the unit are kept in the Account Opening File of the unit by the State Treasury Accounting Officer.

- If the Head of the Unit does not directly serve as the Account Owner and authorizes a deputy to serve as the Account Owner, there must be a Power of Attorney for the substitute and a copy of the Appointment Decision for the authorized person. If the unit does not have a Chief Accountant (or Accounting Supervisor) and assigns accounting work to a specialist concurrently, the unit must submit a document assigning duties of the Chief Accountant (or Accounting Supervisor) to the concurrent staff.

- If there is a reappointment decision for the position of the currently registered Account Owner, Chief Accountant, or a document reassigning duties to the accounting supervisor, units and organizations must submit these appointment or reassignment documents to the State Treasury where the transaction takes place.

- Units specified in Section 2.3.2, Clause 2.3 above do not need to submit the Appointment Decision for the Position of Account Owner (Head of the Unit), Chief Accountant, or Accounting Supervisor (if the unit does not have a Chief Accountant or Accounting Supervisor).

2.5. Certificate of Registration of Unit Code Related to the Budget

Depending on the specific circumstances, enterprises, organizations, and individuals are issued a Certificate of Registration of Unit Code Related to the Budget or a Certificate of Issuing Unit Code for Transactions with the State Treasury by the financial authority or the State Treasury, as follows:

- Certificate of Registration for Unit Code QHNS (Form No. 06A-MSNS-BTC) issued by the Financial Agency to budget-using units, budgetary units, and other units related to the budget (N = 1, 2, 3).

- Certificate of Registration for Unit Code QHNS (Form No. 06B-MSNS-BTC) issued by the Financial Agency to basic construction investment projects (N = 7, 8).

- Certificate of Issued Unit Code for Transactions with KBNN as stipulated by the KBNN General Director.

The Certificate of Registration of Unit Code Related to the Budget, or the Certificate of Issuing Unit Code for Transactions with the State Treasury of enterprises, organizations, and individuals (original or notarized) is kept in the Account Opening File of the enterprise, organization, or individual by the State Treasury Accounting Officer.

3. Methods of Submitting Account Opening Documents to the State Treasury

The submission and receipt of account opening documents of units, organizations, and individuals are carried out according to one of the following three methods:

- Units, organizations, and individuals prepare and directly submit the Account Opening Registration Form (paper copy) to the State Treasury where the unit, organization, or individual opens its transaction account.

- In cases where the State Treasury has established an electronic information portal, units, organizations, and individuals may submit information in the Account Opening Application through the network for timely processing. Within the latest period of seven days, the unit must complete the paper version of the Account Opening Application and send it to the State Treasury for inspection and retention in accordance with regulations.

 - The Ministry of Finance will issue specific guidance documents for situations involving account opening registration through electronic transaction methods.

4. Time limit for processing account opening applications

- In cases where the account opening application of units, organizations, or individuals is complete and valid, the disbursement control officer or the officer responsible for receiving and returning results shall prepare two copies of the Account Opening Application Receipt Form (Form No.: 03/MTK):

+ One copy to be sent to the unit, organization, or individual.

+ One copy to be kept together with the account opening application of the unit, organization, or individual.

- In cases where the account opening application of units, organizations, or individuals is incomplete or invalid, the disbursement control officer or the officer responsible for receiving and returning results shall guide the unit to complete the application before resubmitting it to the State Treasury.

- The time for reviewing and processing account opening applications (including those submitted through the electronic information portal) is two working days from the date the State Treasury receives the complete and valid account opening application of the unit, organization, or individual.

5. Notification of account number to units, organizations, and individuals

5.1. For units, organizations, and individuals opening accounts after the State Treasury implements the TABMIS system

After completing the account opening process for units, organizations, and individuals, the State Treasury shall retain the account opening application and usage records of the unit, organization, or individual, return one Account Opening Registration Certificate and sample seal/stamp (Form No. 01/MTK), and notify the unit, organization, or individual of the account number and recording method to accurately reflect the account number on accounting vouchers.

5.2. For units, organizations, and individuals opening accounts before the State Treasury implements the TABMIS system

Based on the account number of units, organizations, or individuals already opened at the State Treasury (as per the accounting code specified in Decision No. 120/2008/QĐ-BTC), the State Treasury branches shall convert to new account numbers (as per the accounting code specified in Circular No. 212/2010/TT-BTC) and notify the unit, organization, or individual of the account number and recording method to accurately reflect the account number on accounting vouchers.

(Units, organizations, and individuals are not required to re-register the account opening and usage application at the State Treasury).

II. Usage of Accounts

1. For budget accounts

- Budgetary units, project sponsors, and Project Management Boards that receive funding under the budgetary allocation system (regular, investment construction, delegation, aid) shall use this account in accordance with current expenditure control and state budget payment systems through the State Treasury.

- Based on the budgetary account opened at the State Treasury and the budgetary funds allocated by the State Budget, budgetary units and project sponsors shall prepare vouchers (Budget Withdrawal Request, Investment Fund Withdrawal Request) to conduct transactions.

- Ministries and sectors receiving central government budget allocations with expenditures such as travel expenses, purchase expenses, subscription fees, etc., if they need to make payments in foreign currency from the centralized foreign currency fund of the State, may open a budgetary account at the State Treasury Branch, provided that for opening an account at another State Treasury, approval from the State Treasury is required.

- Strictly prohibit budgetary units from withdrawing money from their budgetary accounts to deposit into savings accounts, except when permitted by authorized governmental agencies.

- Do not use budgetary accounts to accept payments from other units, except for payments returned by banks or other State Treasuries due to errors (such as incorrect accounting account codes, incorrect beneficiary names), recovery of budget expenditures, and recovery of investment construction capital paid back by budgetary units or project sponsors before finalizing the budget settlement.

2. For deposit accounts

- Units, organizations, and individuals may only use their accounts within the scope of their operations and in accordance with the content registered with the State Treasury; they can only use the available credit balance of the account and must comply with non-cash payment regulations, cash management regulations, and state financial regulations.

- Payments made from the savings account of units, organizations, or individuals must be based on valid and legal payment vouchers (Standing Order, Payment Voucher to the State Budget, etc.) issued by the account holder. The State Treasury has the right and responsibility to deduct funds from the accounts of units, organizations, or individuals to effect payments in cases of violation of payment discipline or upon decision by an authorized governmental agency.

- In cases where units, organizations, and individuals delay payment of amounts due to the State Budget, based on the request of an authorized State agency:

+ The State Treasury has the authority to automatically deduct funds from the savings account of units, organizations, or individuals to pay into the State Budget. If the account does not have sufficient balance, the State Treasury will record the shortfall in a separate ledger; once the account has sufficient balance, the State Treasury will continue to deduct and pay into the State Budget and impose late payment penalties according to the prescribed regulations.

+ Late payment penalties belonging to a particular level of budget shall be deposited into the corresponding State Budget according to current regulations.

- Strictly prohibit units, organizations from renting or lending deposit accounts at the State Treasury.

- In cases where units, organizations, or individuals use their savings accounts inappropriately or violate payment procedures, the State Treasury has the right to refuse payment and return the payment voucher for correction.

- In cases where units, organizations, and individuals violate financial regulations, the State Treasury will retain the payment vouchers to notify the authorized State agency for review and handling.

3. For accounts with deposit characteristics

- Follow the provisions of Point 2 of Section II as stated above.

- Specifically, for transfers from the Payable to Deposits and Held Assets Awaiting Disposal Account (Account 3940) of relevant units, a decision from an authorized governmental agency must accompany the transfer.

III. Freezing, Unfreezing, and Closing of Accounts

1. Principles

- When freezing, unfreezing, or closing accounts, units, organizations, individuals, and the State Treasury must reconcile figures, confirm balances up to the reconciliation date, prepare a joint statement (two copies) signed and stamped by both parties, each party retaining one copy.

- The handling and transferring of account balances to another place shall be carried out according to specific requirements permitted by law of units, organizations, individuals, or requests from competent state agencies.

2. Implementation Content

2.1. Freezing of Accounts

Accounts of units, organizations, or individuals will be frozen in the following circumstances:

- When there is a written request from competent state agencies.

- The account holder violates payment discipline, such as renting out or misusing the account.

- The account holder is an individual who has died but there is no authorized person or lawful heir.

2.2. Account Clearance

Account clearance shall be carried out pursuant to the decision of the competent state agency.

2.3. Account Closure

Accounts of units, organizations, and individuals shall be closed in the following cases:

- Units, organizations, and individuals no longer have a legal name for transactions due to mergers or dissolution.

- Units, organizations, and individuals request to change the place where the account is opened.

- The account holder has a written request to close the account.

- Implementation of the Decision on handling issued by the competent state agency.

- The account of units, organizations, and individuals has not been continuously active for a period of 24 months (except for investment capital accounts).

For the above cases, KBNN shall notify the account holder; if the account holder does not provide feedback within 30 days from the date of notification, the balance in the account will be handled as follows:

+ For balances originating from the State Budget, the State Treasury will process the transfer into the State Budget.

+ For balances not originating from the State Budget, the State Treasury will process the transfer into a temporary holding account awaiting further processing and resolution according to the decision of a competent state agency.

IV. Reconciliation and Confirmation of Account Balances

1. Timing of Reconciliation

- Monthly and quarterly, units, organizations, and individuals shall submit to KBNN four copies of the Account Balance Confirmation Form (Form DC-04/KB); after verification and reconciliation, KBNN shall sign and stamp "Treasury Accountant" and process accordingly:

+ One copy retained by the State Treasury.

+ Three copies returned to the unit (one copy retained by the unit, one copy sent to the superior authority, one copy sent to the financial authority).

- Annually, budget-using units shall submit to KBNN four copies of the Budget Forecast Comparison Table (Annex F02-3aH - Circular No. 185/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance guiding amendments and supplements to the Accounting System for Administrative and Public Institutions issued together with Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance), four copies of the Advance Payment and Temporary Payment Comparison Table (Annex F02-3bH - Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance).

After verification and reconciliation, KBNN shall sign and stamp "Treasury Accountant" and process accordingly:

+ One copy retained by the State Treasury.

+ Three copies returned to the unit (one copy retained by the unit, one copy sent to the superior authority, one copy sent to the financial authority).

- In case discrepancies, inaccuracies, or errors in the data of units, organizations, and individuals are discovered, KBNN shall proactively notify them to reconcile and adjust; if units, organizations, and individuals discover that KBNN has incorrectly recorded their accounts, they must also notify and reconcile with KBNN to ensure that the data between KBNN and units, organizations, and individuals always match.

2. Deadline for Reconciliation

Within three days from the receipt of the Reconciliation and Confirmation Form, KBNN shall be responsible for reconciling, confirming, and providing results to budget-using units, organizations, and related individuals.

V. Provisions on Deposit Interest and Service Fee for Payment Transactions

1. Deposit Interest

1.1. Entities Not Entitled to Interest

- Deposit accounts of budgetary units (including other deposit accounts of budgetary units), deposit accounts of project sponsors opened at KBNN and funded from the State Budget.

- Deposit accounts of suppliers and service providers (electricity, water agencies, etc.) opened at KBNN where the unit has signed a Mandate Collection Agreement with KBNN to receive payments for goods and services purchased.

- Deposit accounts required by regulations to be opened at the Treasury, except in cases where interest is payable as decided by competent state authorities.

1.2. Entities Entitled to Deposit Interest

Deposits of units, organizations, and individuals without State Budget origin deposited at KBNN according to regulations shall be paid interest monthly by KBNN; Deposit accounts of units, organizations, and individuals entitled to interest include:

- Central and provincial-level Financial Reserve Fund deposit accounts (in Vietnamese Dong and foreign currency).

- Deposit accounts of the Vietnam Social Insurance Fund (including dedicated collection accounts).

- Deposit accounts of the Health Insurance Fund.

- Deposit accounts of construction investment capital of the Vietnam Social Insurance.

- Deposit accounts of enterprises and economic organizations (if applicable).

- Other deposit accounts entitled to interest according to regulations of the competent state agency.

1.3. Deposit Interest Rate and Calculation Method

1.3.1. Deposit Interest Rate

Deposit accounts of units, organizations, and individuals opened at KBNN as stipulated in Point 1.2 above shall be entitled to interest at the non-fixed term deposit rate paid by the State Bank to KBNN during the same period.

1.3.2. Calculation Method

- Deposit interest payable to units, organizations, and individuals shall be calculated by KBNN on the last day of each month.

- The balance for interest calculation is the closing balance of all days in the month (actual number of days) on the deposit account of the entity, organization, or individual.

- The number of days for interest calculation in a month is uniformly set at 30 days.

- The amount of interest payable to units, organizations, and individuals shall be calculated using the product method, with the formula as follows:

D1: is the account balance for interest calculation on the 1st day of the month...

D2: is the account balance for interest calculation on the 2nd day of the month...

D3: is the account balance for interest calculation on the 3rd day of the month...

........

D31: is the account balance for interest calculation on the 31st day of the month... (if the month... has 31 days).

(The actual number of days in a month may be 28, 29, 30, or 31 days).

2. Service Fee for Payment Transactions

2.1. Object and Rate of Service Fee for Payment Transactions

- The objects subject to payment service fees include:

+ Deposit accounts opened at KBNN entitled to interest as stipulated in Clause 1.2, Point 1, Section V, Part B, this Circular when transferring funds for payment shall be subject to a service fee for payment transactions.

+ Units, organizations, and individuals depositing cash at KBNN for payment to another unit or organization without an account at the same KBNN or to pay State Budget revenue at another KBNN.

+ In case of transferring funds to an entitled entity but with incorrect address and the bank returns it due to the error of the unit, organization, the subsequent transfer shall be subject to a service fee for payment transactions by KBNN.

- The level of payment service fees shall be calculated based on the fee rate charged by the State Bank to the ST at the time of providing payment services.

2.2. Principles and Methods of Collecting Service Fees for Payment Transactions

2.2.1. Principles

The collection of payment service fees shall be carried out according to the following principles:

- KBNN shall not refund the service fee for payment transactions already collected in case units, organizations, and individuals request cancellation of the payment transaction service or the service cannot be executed due to errors or incidents not caused by KBNN.

- No service fee for payment transactions shall be charged for direct payments between units, organizations, and individuals and KBNN (deducted from the account to pay service fees, purchase seals from Treasury, etc.), or between units, organizations, and individuals with accounts at the same KBNN.

- KBNN shall not arbitrarily deduct amounts from payment transactions to collect service fees for payment transactions.

2.2.2. Methods of Collecting Service Fees for Payment Transactions

ST units shall collect payment service fees through one of the two methods below:

- Per Transaction: KBNN shall calculate and collect the service fee for payment transactions immediately upon execution of the payment service (applicable to units, organizations, and individuals who do not frequently transact with KBNN or those depositing cash at KBNN to transfer funds to another unit).

- Periodic collection: The periodic fee collection is carried out based on the agreement (Payment Contract) between the units of the State Treasury (KBNN) and the entities opening accounts at KBNN; at the end of each month, KBNN prepares a Statement of Service Fee Calculation for the entities, organizations, and individuals, depending on specific cases:

+ Prepare vouchers and deduct from the deposit account of the entities, organizations, and individuals to collect service fees; simultaneously send the debit voucher to the entities and organizations.

+ Send the Statement of Service Fee Calculation to notify the entities, organizations, and individuals to proactively pay the service fees to KBNN (KBNN does not perform the deduction from the deposit account of the entities and organizations).

3. Accounting Entries

- Revenue from service fees and interest on deposit accounts payable to entities and organizations shall be reflected in the Other Deposit Account of KBNN opened at KBNN (Account 3713 - Detailed code of KBNN's DVQHNS).

- Periodically (quarterly, annually), subordinate KBNN units prepare and submit Reports on revenue and expenditure of public services and business operations (Form B 03-TC - Decision No. 2345/QD-BTC dated July 11, 2007 of the Minister of Finance), reflecting all interest on deposit accounts and service fees paid to higher-level KBNN.

C- IMPLEMENTATION

1. This Circular takes effect 45 days from the date of signature and applies to KBNN units that have implemented TABMIS, replacing Decision No. 30/2005/QD-BTC dated May 26, 2005 of the Ministry of Finance regarding the issuance of regulations on opening and using accounts at the State Treasury.

2. In the course of implementation, in case of difficulties, agencies and units are requested to promptly report to the Ministry of Finance (State Treasury) for study and resolution./.