Circular No. 125/2025/TT-BTC amending and supplementing certain Articles of Circular No. 33/2017/TT-BTC dated April 20, 2017 of the Minister of Finance on the management regime for cash, valuable papers, and precious assets within the State Treasury system.

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 33/2017/TT-BTC DATED APRIL 20, 2017 OF THE MINISTER OF FINANCE ON THE REGIME FOR MANAGING CASH, SECURITIES, AND PRECIOUS ASSETS IN THE STATE TREASURY SYSTEM

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on 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. 77/2025/NĐ-CP dated April 1, 2025 of the Government on the authority, procedures for establishing the ownership of all people over assets and handling of assets established with the ownership of all people:

At the proposal of the Director of the State Treasury:

The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 33/2017/TT-BTC dated April 20, 2017 of the Minister of Finance on the regime for managing cash, securities, and precious assets in the State Treasury system.

Article 1. Amending and supplementing certain clauses of Article 3

1. Amending and supplementing Clause 3 as follows:

“3. Precious assets: Includes gold, silver, precious stones, precious metals, foreign currency in cash, and other types of precious assets.”

2. Amending and supplementing Clause 8 as follows:

“8. Head of the unit with a cash vault: Is the head of the State Treasury unit with a cash vault.”

Article 2. Amending and supplementing Article 4

"Article 4. Members of the Cash Vault Management Board

1. At the State Treasury: The Chief of the National Accounting Department is the Chairperson; the Chief Accountant of the Transaction Department (referred to as the Chief Accountant) and the custodian are members.

2. At the Regional State Treasury: The Director of the Regional State Treasury is the Chairperson; the Chief Accountant and the custodian are members.

In the locality where the State Treasury regional office does not have its main office: The Director of the State Treasury regional office authorizes the Deputy Director of the State Treasury regional office to be the Chairman; the Deputy Head of the National Accounting Office and the custodian are members.

3. The establishment of the Cash Vault Management Board at the State Treasury shall be decided by the Director of the State Treasury; at the Regional State Treasury, it shall be decided by the Director of the Regional State Treasury.

4. The State Treasury shall guide on the composition of the Cash Vault Management Board/Fund Management Board; establish the Cash Vault Management Board/Fund Management Board at units under the State Treasury regional office."

Article 3. Amending and supplementing Article 8

"Article 8. Positions in the cash and fund management

1. Positions in the cash and fund management include: Custodian, assistant custodian; fund manager; cashier.

2. The Director of the State Treasury decides in writing positions兼任或单独设立于国家金库的职位。区域国家金库主任决定区域国家金库及其下属单位中兼任或单独设立的职位。

Article 4. Amending and supplementing certain clauses of Article 9

1. Amending and supplementing Clause 1 as follows:

“1. The Head of the National Accounting Office of the State Treasury, the Heads of the State Treasury regional offices and units under the State Treasury regional offices are authorized to their deputies to perform all or part of the work of managing cash, securities, and precious assets.”

2. Amending and supplementing Clause 2 as follows:

“2. The Chief Accountant is authorized to the person authorized as the Chief Accountant to perform all or part of the work of managing cash, securities, and precious assets. In case the Chief Accountant cannot authorize the person authorized as the Chief Accountant, they shall authorize a qualified accounting officer within their organization to perform all or part of the work of managing cash, securities, and precious assets, and such authorization must be approved in writing by the Director of the State Treasury regional office.”

3. Amending and supplementing Clause 3 as follows:

“3. The authorization must be approved in writing by the head of the unit with a cash vault and limited to a specific period. The authorization document must follow the format and bear the seal of the authorizing agency. The person receiving the authorization may not re-authorize another person.”

Article 5. Amend and supplement Clause 1 of Article 10.

“1. The vault shall be located at the State Treasury, regional State Treasury, and units under the regional State Treasury, ensuring confidentiality, safety, and convenience for the issuance and receipt of cash, valuable documents, and precious assets. The structure of the vault must ensure safety, durability, and ventilation. The vault has only one entrance; the door of the vault must have two layers of iron leaves equipped with high-quality locks; the outer layer of the door must have at least two combination locks, and the inner layer must have at least one combination lock.”

Article 6. Amend and supplement some clauses of Article 13.

1. Amend and supplement Clause 2 as follows:

“2. The Director and Deputy Director of the State Treasury shall inspect the State Treasury’s vaults and regional State Treasury’s vaults.”

2. Amend and supplement Clause 3 as follows:

“3. The Director and Deputy Director of the regional State Treasury shall inspect the vaults under their management.”

Article 7. Amend and supplement Clause 4 of Article 19.

“4. When receiving cash, customers must present a valid identity card/citizen identity card or electronic identity card verified to level 2 of the electronic identity account, clearly write their name and sign on the payment voucher and list; simultaneously count and confirm receipt of the full amount before leaving the State Treasury counter.”

Article 8. Repeal Point c of Clause 2 of Article 21.

Article 9. Amend and supplement some clauses of Article 23.

1. Amend and supplement Point c of Clause 1 as follows:

“c) Individuals collecting valuable documents must have an introduction letter from the head of the unit, clearly stating their name, position, and valid identity card/citizen identity card number; they must also present a valid identity card/citizen identity card or electronic identity card verified to level 2 of the electronic identity account for verification.”

2. Amend and supplement Point c of Clause 2 as follows:

“c) Individuals collecting valuable documents must have an introduction letter from the head of the unit, clearly stating their name, position, and valid identity card/citizen identity card number; they must also present a valid identity card/citizen identity card or electronic identity card verified to level 2 of the electronic identity account for verification.”

Article 10. Amend and supplement Point c of Clause 1 of Article 27.

“c) The box containing the spare keys for the vault door of the State Treasury shall be kept in the safe of the leader responsible for the State Treasury Accounting Department placed in their office; the box containing the spare keys for the vault door of the regional State Treasury shall be kept in the safe of the Director of the regional State Treasury placed in their office; the box containing the spare keys for the vault door of the regional State Treasury located in the province without a main office, and the boxes containing the spare keys for the vault doors of units under the regional State Treasury shall be sent and kept at the regional State Treasury or the nearest unit under the same regional State Treasury, or deposited and kept at a bank in the area. In case of depositing and keeping at a bank, it must be agreed in writing by the Director of the regional State Treasury.”

Article 11. Amend and supplement some clauses of Article 29.

1. Amending and supplementing Clause 1 as follows:

“1. Transporting cash, valuable documents, and precious assets between State Treasury units must be authorized by the Director of the State Treasury or the Director of the regional State Treasury.”

2. Amending and supplementing Clause 8 as follows:

“8. The deployment of security forces to perform escort and protection duties for cash, valuable documents, and precious assets during transportation must ensure:

a) Vehicles transporting cash, valuable securities, and precious assets managed by the State Treasury or the Regional State Treasury: Must have police escorts and support.

b) Vehicles transporting cash, valuable documents, and precious assets managed by the regional State Treasury in the province without a main office and units under the regional State Treasury: Must have dedicated security personnel or reinforced staff equipped with support tools for escort and protection.”

Article 12. Amending and supplementing some clauses of Article 31.

1. Amending and supplementing Clause 1 as follows:

"1. Transporting cash, valuable papers, precious assets between State Treasury and regional State Treasury; between regional State Treasury and units under the regional State Treasury must be done using specialized vehicles."

2. Amending and supplementing Clause 2 as follows:

"2. Transporting cash from banks to the headquarters of regional State Treasury, units under the regional State Treasury, and vice versa must be done using specialized vehicles; in cases where transportation must be carried out using other means, the head of the unit with a cash vault must take measures to ensure the safety of assets during transportation."

Article 13. Amending and supplementing/canceling some clauses of Article 32.

1. Amending and supplementing Point a Clause 1 as follows:

“a) Every day, when trading hours end, the Head of the Cash Vault Management Board, members of the Cash Vault Management Board who are Chief Accountants must conduct an inventory of actual cash, valuable papers, and precious assets at the end of the day. In case the vault is not opened and there are no transactions involving cash, valuable papers, or precious assets on that day, the end-of-day inventory will not be organized.”

2. Canceling Clause 2.

Article 14. Amending and supplementing Point d Clause 2 of Article 33.

“d) When there is a decision by the Director of State Treasury or the Director of Regional State Treasury.”

Article 15. Amending and supplementing some clauses of Article 35.

1. Amend and supplement Clause 2 as follows:

“2. The head of the unit with a cash vault and those responsible for managing it must immediately inventory all cash and assets at the location where surplus or shortage occurred; prepare a report, clearly identify the extent, cause, and assign responsibility to the collective or individual causing the surplus or shortage; take timely measures to recover lost assets; the regional State Treasury must report to the State Treasury (by phone, email, etc.) no later than 24 hours from the time the incident occurred. At the same time, submit a written report to the State Treasury on the development of the situation to coordinate handling.”

2. Amending and supplementing Clause 5 as follows:

“5. For incidents involving surplus, shortage, or loss of money valued at 50 million dong or more, the regional State Treasury, in addition to investigating, verifying, and handling the matter, must also prepare a file and promptly and fully report to the State Treasury.”

Article 16. Amending Clause 1 of Article 37.

“1. The Director of State Treasury shall base on the provisions of this Circular to guide, specify, organize implementation, and supervise to ensure the safety of cash, valuable papers, and precious assets within the State Treasury system.”

Article 17. Implementation Provisions.

1. This Circular shall take effect from February 10, 2026.

2. Ministries, central agencies, local agencies, organizations, and individuals related to this matter are responsible for implementing the provisions of this Circular./.