This Circular amends and supplements regulations on procedures for depositing, receiving, and safeguarding assets at the State Treasury to ensure transparency and security during the asset processing period.
Đối tượng áp dụng
Units within the State Treasury system; organizations and state agencies related to the transfer and receipt of assets for safekeeping.
Các điểm cốt lõi
- Amend the regulations on the dossier and procedure for depositing assets into the treasury.
- Update the regulations on the dossier and procedure for reclaiming assets from the treasury.
- Issue new forms for the transfer and receipt of assets.
- thithanhhanhvaquytrinhbanhanhdocbao
- This Circular takes effect from February 10, 2026.
🌐 Tác động xã hội từ văn bản này
- Enhance transparency and security in asset management.
- Reduce risks of loss and damage to assets due to unclear processing procedures.
❓ Câu hỏi thường gặp
When does this Circular take effect?
This Circular takes effect from February 10, 2026.
Which units must comply with this Circular?
Units within the State Treasury system and organizations and state agencies related to the transfer and receipt of assets for safekeeping.
What regulations regarding the procedures for transferring and receiving assets does this Circular change?
This Circular amends and supplements regulations on dossiers, procedures for transferring and receiving assets, and issues new forms to ensure transparency and security during the asset processing period.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 124/2025/TT-BTC |
Hanoi, December 23, 2025 |
CIRCULAR
Amending and supplementing some Articles of Circular No. 135/2018/TT-BTC dated December 28, 2018 of the Minister of Finance on the management of cash, negotiable instruments, valuable items temporarily deposited or detained by the State Treasury for safekeeping.
28/12/2018 of the Minister of Finance on the management of cash, negotiable instruments, and valuable items temporarily deposited or detained for safekeeping by the State Treasury
securities, valuable papers, precious items temporarily deposited, held in custody by the State Treasury
preservation
Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;
Pursuant to Decree No. 142/2024/NĐ-CP dated October 30, 2024 of the Government stipulating the management of evidence storage and documents, objects;
Pursuant to Decree No. 77/2025/NĐ-CP dated April 1, 2025 of the Government stipulating the authority, procedures for establishing the ownership of all people's property and handling property established with the ownership of all people;
At the proposal of the Director of the State Treasury;
The Minister of Finance promulgates this Circular amending and supplementing some Articles of Circular No. 135/2018/TT-BTC dated December 28, 2018 of the Minister of Finance on the management of cash, negotiable instruments, valuable items temporarily deposited or detained by the State Treasury for safekeeping.
Article 1. Amending and supplementing Article 6
"Article 6. Documents and Procedures for the State Treasury to Receive and Safeguard
1. For assets of the type specified in Clause 1, Article 4 of Circular No. 135/2018/TT-BTC.
a) When transferring assets subject to confiscation decisions or decisions to establish full ownership of the state from competent authorities to the State Treasury for safekeeping, the entity sending the assets must have the following documents:
- A letter requesting the safekeeping of assets (Model No. 01 attached to this Circular).
- Decision to confiscate or decision to establish full ownership of the state from the competent authority.
- Plan for handling the assets from the competent authority.
In case the plan for handling the assets has not been approved at the time of sending the assets to the State Treasury for safekeeping, after the plan has been approved by the competent authority, the entity responsible for handling the assets must submit the plan to the State Treasury.
- Other relevant documents about the assets (if any).
b) Procedure for the State Treasury to Receive and Safeguard Assets
- Verify the identity card/electronic identity card of the person sending the assets, which is still valid and authenticated at level 02 of the electronic identification account, and check the documents in accordance with Point a, Clause 1 of this Article.
- Check the sealing, ensuring that the seal bears the stamp of the sending entity and the signature of the sealer. The State Treasury will not accept the safekeeping of assets from multiple cases in one sealed package.
- Prepare the Handover Record for Safekeeping (Model No. 02 attached to Circular No. 135/2018/TT-BTC).
- The State Treasury’s Warehouse Management Unit seals the box/pouch/package of the sending entity again and signs on the seal. Each box/pouch/package contains only the assets of one case.
- On the day of work, within the working hours, after receiving all the documents specified in Point a, Clause 1 of this Article, the State Treasury will process the receipt of the assets.
When there is a plan for handling the assets from the competent authority, the State Treasury will record the payment to the state budget according to the laws on state budget and the management and use of public assets.
2. For assets of the type specified in Clause 2, Article 4 of Circular No. 135/2018/TT-BTC.
a) Documents for the State Treasury to Receive Assets: When sending assets to the State Treasury, the sender must have the following documents:
- A letter requesting the safekeeping of assets (Model No. 01 attached to this Circular).
- Temporary holding record of assets; asset handover record.
- Other relevant documents about the assets (if any).
b) Procedure for the State Treasury to Receive and Safeguard Assets:
- Verify the identity card/electronic identity card of the person sending the assets, which is still valid and authenticated at level 02 of the electronic identification account, and check the documents in accordance with Point a, Clause 2 of this Article.
- Check the sealing in accordance with Point b, Clause 1 of this Article.
- Prepare the Handover Record (Model No. 03 attached to this Circular).
- The State Treasury’s Warehouse Management Units implement the safekeeping of boxes/pouches/packages of assets in accordance with Point b, Clause 1 of this Article.
- On the day of work, within the working hours, after receiving all the documents specified in Point a, Clause 2 of this Article, the State Treasury will process the receipt of the assets."
Article 2. Amending and supplementing Article 7
"Article 7. Documents and Procedures for the State Treasury to Deliver Assets
1. Documents for the State Treasury to Deliver Assets: When reclaiming assets, the sender must have the following documents:
a) Letter requesting the delivery of assets (Model No. 01 attached to this Circular).
b) Decision on the handling of assets from the competent authority.
c) Plan for handling the assets from the competent authority.
2. Procedure for the State Treasury to Deliver Assets:
a) When delivering assets, the State Treasury verifies the identity card/electronic identity card of the person reclaiming the assets, which is still valid and authenticated at level 02 of the electronic identification account, checks the documents in accordance with Clause 1 of this Article, and prepares the asset handover record (Model No. 03 attached to this Circular).
b) Before delivering the assets, the State Treasury requires the sender to recheck the condition and sealing of the box/pouch/package for safekeeping. If there are suspicious signs regarding the sealing, both parties will confirm and prepare a record. The sender has the right to invite an appraisal agency to inspect the sealing of the box/pouch/package in the presence of the State Treasury.
In case the box/pouch/package is found to be unsealed or damaged during inspection, both parties must prepare a record and invite the competent authority to resolve the issue in accordance with the law.
c) Deliver the assets in the sealed box/pouch/package of the sender.
3. On the day of work, within the working hours, after receiving all the documents specified in Clause 1 of this Article, the State Treasury will process the delivery of the assets."
Article 3. Amend and supplement the Appendix issued together with Circular No. 135/2018/TT-BTC.
Issue Forms No. 01 and Form No. 03 in the Appendix issued together with this Circular to amend and supplement Forms No. 01 and Form No. 03 prescribed in the Appendix issued together with Circular No. 135/2018/TT-BTC.
Article 4. Implementation provisions
1. This Circular shall take effect from February 10, 2026.
2. In cases where the legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the corresponding provisions in the amended, supplemented, or replacing documents.
3. Units within the State Treasury system; organizations and state agencies related to the transfer and receipt of assets for safekeeping shall be responsible for implementing this Circular./.
|
DEPUTY MINISTER |
ANNEX
SOME FORMS ON PROCEDURES FOR TRANSFERRING AND RECEIVING ASSETS
(Attached to Circular No. 124/2025/TT-BTC dated December 23, 2025, of the Minister of Finance)
|
Order |
Form |
Content |
|
1 |
Form No. 01 |
Letter Requesting Receipt or Transfer of Assets for Safekeeping |
|
2 |
Form No. 03 |
Record of Transfer and Receipt of Assets |
Form Number: 01
|
NAME OF THE MANAGING AUTHORITY |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: / |
..., on ... day ... month ... year 20... |
Respectfully submitted to:State Treasury Region .../... under State Treasury Region ...
Based on ...
Name of organization/unit sending (receiving) assets: ...
Address: …
We appoint Mr./Ms. ... position ... ID Card/Identity Card number ... to come to your office to send (or receive) the following assets:
- Asset name: ...
- Source of asset: ...
- Certificate of asset appraisal (if any) No. ... date ...
Issuing authority: ...
- Quantity of assets: ... boxes/bags/packets
- Related documents/files (if any) include: ...
- Date and time of sending; box/bag/packet identification code of the asset(in case of receiving back the asset): ....................................................................................................................................
|
|
HEAD OF THE UNIT |
Form Number: 03
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------
RECORD OF TRANSFER AND RECEIPT OF ASSETS
Number: ....../.......(1)/RTRG-......(2)
Pursuant to…
Today, on ... day ... month ... year ..., at State Treasury Region .../... under State Treasury Region ...
We have the following members:
I. COMPONENT
1. TRANSFEROR:
Mr./Ms. ... position ... ID Card/Identity Card number ...
- Representative of organization/unit: ...
- Address:...
2. RECEIVER
Mr./Ms. ... position ... ID Card/Identity Card number ...
- Representative of organization/unit: ...
- Address:...
3. Witness representative (if any):
Mr./Ms. ... position ... ID Card/Identity Card number ...
- Representative of organization/unit: ...
- Address: ...
Together, we proceed to hand over and accept assets for safekeeping as follows:
II. CONTENT OF TRANSFER AND RECEIPT OF ASSETS
1. Quantity transferred/received (boxes/bags/packets):
2. Method of transfer/receipt: original sealed boxes/bags/packets of assets
3. Condition of boxes/bags/packets (describe material of boxes/bags/packets, binding cords, seals, and identification codes of boxes/bags/packets for safekeeping):
The record is made in five copies of equal legal value: Two copies for the transferor; two copies for the receiver; one copy for the witness.
|
REPRESENTATIVE OF THE TRANSFERRING PARTY |
REPRESENTATIVE OF THE RECEIVING PARTY |
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WITNESS REPRESENTATIVE |
|
(1) Year of transfer.
(2) Abbreviation of the transferring authority's name.
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