This Circular guides the implementation of reporting and supervisory inspection regimes for enterprises engaged in debt collection services according to Government Decree No. 104/2007/NĐ-CP. Enterprises must comply with periodic and extraordinary reporting requirements and be subject to inspections and supervision from the Ministry of Finance and People's Committees of provinces and centrally governed cities.
适用范围
Debt collection service enterprise
要点
- Debt collection service enterprise → shall implement quarterly and annual periodic reports on business conditions, balance sheets, and business operation results; violations will be administratively handled according to laws on administrative violation handling in the accounting field.
- People's Committee of provinces and centrally governed cities → shall implement quarterly and annual periodic reports on debt collection service business conditions within their jurisdictions; the deadline for submitting quarterly reports is 45 days and for annual reports is 120 days.
- The Ministry of Finance → has the function of inspecting and supervising compliance with financial systems and regulations on debt collection service businesses across the country through on-site inspections and remote monitoring.
- People's Committee of provinces and centrally governed cities → has the function of inspecting and supervising compliance with regulations on debt collection service businesses within their jurisdictions through on-site inspections and remote monitoring.
- Debt collection service enterprises → must submit proof of capital conditions and management personnel standards, branch directors within 60 days from the effective date of the Decree; those failing to meet the conditions will have their business registration certificates revoked.
🌐 本文件的社会影响
- Positive impact: Helps strengthen management and oversight of debt collection service enterprises, ensuring transparency and efficiency in operations.
- Negative impact: May impose additional costs on enterprises due to frequent periodic reports; it may also reduce enterprise autonomy in internal management.
❓ 常见问题
How should debt collection service enterprises submit reports?
Enterprises must submit quarterly and annual periodic reports on business conditions, balance sheets, and business operation results. The deadline for quarterly reports is 30 days from the end of the quarter; for annual reports, it is 90 days from the end of the fiscal year.
What penalties apply for violating reporting requirements?
Enterprises violating reporting requirements under this Circular will be administratively penalized according to laws on administrative violation handling in the accounting field.
What are the deadlines for submitting quarterly and annual reports?
The deadline for submitting quarterly reports is 30 days from the end of the quarter; for annual reports, it is 90 days from the end of the fiscal year.
What documents must enterprises prepare to meet the conditions for operating debt collection services?
Enterprises must prepare the latest balance sheet at the end of the most recent month and documentation proving the qualifications of management personnel and branch directors as stipulated in Clause 2, Article 16 of Government Decree No. 104/2007/NĐ-CP.
How is the inspection of debt collection service enterprises carried out?
Inspections are conducted based on the Inspection Decision of the Minister of Finance and the Chairman of the People's Committee of provinces and centrally governed cities. The inspection period cannot exceed the time limit specified in the initial Inspection Decision.
全文
CIRCULAR
Guidelines for Implementing Certain Provisions of Government Decree No. 104/2007/NĐ-CP dated June 14, 2007 on Operating Debt Collection Services
__________________________
Pursuant to Article 29 of Government Decree No. 104/2007/NĐ-CP dated June 14, 2007 on Operating Debt Collection Services, the Ministry of Finance guides the implementation of reporting systems and inspection and supervision regimes for debt collection service enterprises as follows:
I. Reporting System
1. For Debt Collection Service Enterprises
Debt collection service enterprises shall implement reporting systems according to current State regulations applicable to enterprises. In addition, such enterprises shall submit the following reports to the People's Committee of the province or centrally-administered city where their headquarters are located on a quarterly and annual basis:
- The situation of debt collection services during the period, including the number of debt collection contracts signed with customers, the number of advisory contracts provided to customers regarding legal issues related to debt handling; total amount of debts entrusted for collection; amount of debts recovered through entrustment; number of contracts concluded during the period (according to Form No. 1).
- Balance sheet and report on business results.
In cases deemed necessary, the People's Committee of the province or centrally-administered city may request debt collection service enterprises to submit other financial reports to serve management purposes.
The deadline for submitting quarterly reports is no later than 30 days from the end of the quarter; the deadline for submitting annual reports is no later than 90 days from the end of the fiscal year.
- Debt collection service enterprises violating the reporting system as stipulated in this Circular will be subject to administrative penalties under the laws on handling administrative violations in the field of accounting.
2. For People's Committees of provinces and centrally-administered cities
People's Committees of provinces and centrally-administered cities shall report to the Ministry of Finance on the situation of operating debt collection services within their jurisdictions, including:
- Quarterly and annual reports on the situation of operating debt collection services within their jurisdictions (according to Form No. 2), including:
+ Number of debt collection service enterprises.
+ Total registered capital, enterprise with the highest registered capital, enterprise with the lowest registered capital.
+ Total amount of debts entrusted for collection up to the reporting period.
+ Total amount of debts recovered through entrustment up to the reporting period.
+ Business results during the period: total profit, loss, number of profitable enterprises, number of loss-making enterprises, enterprise with the highest profit (loss), enterprise with the lowest profit (loss).
+ Difficulties, obstacles, and recommendations of enterprises.
+ Report on the results of inspecting debt collection service enterprises during the period (if any).
The deadline for submitting quarterly reports is no later than 45 days from the end of the quarter; the deadline for submitting annual reports is no later than 120 days from the end of the fiscal year.
- Ad hoc reports based on the requirements of the Ministry of Finance.
II. Inspection and Supervision System
1. Inspection and Supervision by the Ministry of Finance
The Ministry of Finance shall perform its function of inspecting and supervising compliance with financial systems and regulations on operating debt collection services for enterprises nationwide through on-site inspections and remote monitoring. Results of on-site inspections of debt collection service enterprises by the Ministry of Finance shall be communicated to the People's Committee of the province or centrally-administered city where the inspected enterprise is located.
2. Inspection and Supervision by People's Committees of provinces and centrally-administered cities
People's Committees of provinces and centrally-administered cities shall perform their function of inspecting and supervising compliance with regulations on operating debt collection services for enterprises within their jurisdictions through on-site inspections and remote monitoring. Inspections must comply with current legal provisions and can be conducted regularly or ad hoc as required by management.
3. The inspection of debt collection service enterprises by the Ministry of Finance and People's Committees of provinces and centrally-administered cities shall be carried out according to the following procedures and formalities:
- Inspections shall be conducted pursuant to the Inspection Decision of the Minister of Finance and the Chairman of the People's Committee of the province or centrally-administered city.
The Inspection Decision shall be notified to the inspected enterprise at least three days before the inspection begins, except in cases of irregular inspections due to legal violations.
- The Inspection Decision shall include the following main contents:
+ Legal basis for the inspection;
+ Content, requirements, and scope of the inspection;
+ Duration of the inspection;
+ Members of the inspection team; rights and responsibilities of the inspection personnel;
+ Rights and obligations of the inspected enterprise.
- If necessary, the person issuing the Inspection Decision may extend the duration of the inspection. The additional time allowed shall not exceed the original inspection period specified in the initial Inspection Decision.
- After completing the inspection, the person assigned the inspection task shall issue a conclusion report on the inspected matters. The conclusion report shall be sent to the person issuing the Inspection Decision and the inspected enterprise.
III. Implementation Organization
1. Effective date
This Circular shall take effect 15 days from the date of publication in the Official Gazette.
2. For enterprises already permitted to operate debt collection services before the effective date of Government Decree No. 104/2007/NĐ-CP dated June 14, 2007
Within 60 days from the effective date of Government Decree No. 104/2007/NĐ-CP dated June 14, 2007, enterprises must submit the following reports to the registration authority where their headquarters are located:
- Documentation proving the capital condition: balance sheet of the enterprise at the end of the most recent month.
- Documentation proving the qualification conditions for managers and branch directors of the enterprise as stipulated in Clause 2, Article 16 of Government Decree No. 104/2007/NĐ-CP dated June 14, 2007.
Sau 60 ngày kể từ ngày Nghị định số 104/2007/NĐ-CP ngày 14/6/2007 của Chính phủ về kinh doanh dịch vụ đòi nợ có hiệu lực thi hành, doanh nghiệp không thực hiện báo cáo theo quy định trên đây và doanh nghiệp không đáp ứng đủ các điều kiện kinh doanh dịch vụ đòi nợ theo quy định mới sẽ bị thu hồi Giấy chứng nhận đăng ký kinh doanh.
In the course of implementation, if there are difficulties, units are requested to report to the Ministry of Finance for study, amendment, and supplementation to make them appropriate./.
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