Consolidated Document number 13/VBHN-BTC Circular stipulating the template for reporting information on public debt

CIRCULAR1

Article 24provides the template for reporting information on public debt²

Circular No. 84/2018/TT-BTC dated September 13, 2018, issued by the Ministry of Finance, provides the template for reporting and disclosing information on public debt, which took effect from December 1, 2018, and was amended and supplemented by:

Circular No. 05/2024/TT-BTC dated January 26, 2024, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 84/2018/TT-BTC dated September 13, 2018, issued by the Ministry of Finance, regarding the template for reporting and disclosing information on public debt, taking effect fromPlan for handling assets after the expiration of the joint venture and association period April 1, 2024.

based on the Public Debt Management LawNo. No. 20/2017/QH14 dated November 23, 2017;

based on the State Budget LawNo. No. 83/2015/QH13 dated June 25,amend2015;

Camendbased on Decree No. 87/2017/NĐ-CP dated July 26, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

based on Decree No. 91/2018/NĐ-CP dated June 26, 2018, of the Government on granting and managing bgovernment guarantees;

based on Decree No. 93/2018/NĐ-CP dated June 30, 2018, of the Government on local government debt management;

based on Decree No. 94/2018/NĐ-CP dated June 30, 2018, of the Government on public debt management operations;

based on Decree No. 97/2018/NĐ-CP dated June 30, 2018, of the Government on lending back official development assistance (ODA) and concessional foreign loans of the Government;No.the Prime Minister's Office;

at the request of the Department ofinDebt Management and External Financial Affairs;No.The Minister of Finance issues this Circular to provide templates for reporting information on public debt as follows

1. This Circular provides the templates for reporting information on public debt as prescribed in Article 60 of the Public Debt Management LawdevelopmentNo. 20/2017/QH14 and Article 27 of Decree No. 94/2018/NĐ-CP dated June 30, 2018, of the Government on public debt management operations :4

Article 1. Scope of Regulation

provincial people's committees and municipal people's committees under the central government shall aggregate and prepare reports on local government debt according to the templates prescribed in Decree No. 93/2018/NĐ-CP dated June 30, 2018, of the Government on local government debt management.No. 2. Provincial people's committees and municipal people's committees under the central government, lending agencies, enterprises, and public service units borrowing ODA and concessional foreign loans of the Government shall report on the management, implementation, recovery, and repayment of loans from foreign sources according to the provisions of Decree No. 97/2018/NĐ-CP dated June 30, 2018, on lending back ODA and concessional foreign loans of the Government and the templates prescribed in Circular No. 80/2018/TT-BTC dated August 28, 2018, of the Ministry of Finance guiding the templates for reporting.5

2. The on lending back ODA and concessional foreign loans of the Government.

3. Project leaders, policy banks guaranteed by the Government for borrowing or issuing bonds shall report according to the provisions of Decree No. 91/2018/NĐ-CP dated June 26, 2018, on granting and managing Government guarantees and the templates attached to Circular No. 58/2018/TT-BTC dated July 10, 2018, of the Ministry of Finance guiding the provision of information and reporting for programs and projects guaranteed by the Government. 4. For other data and reports not within the scope of this Circular, relevant agencies and units shall report in accordance with current regulations of the Ministry of Finance and competent state management authorities.g 1. Agencies and units under and affiliated with the Ministry of Finance related to public debt management.development2. Provincial People's Committees and Municipal People's Committees under the Central Government.on 3. Ministries, sectors, enterprises, and public service units related to activities of managing and using public debt and foreign debt of the country.

4. The project owner and policy banks guaranteed by the Government for borrowing or issuing bonds shall implement reports in accordance with Decree No. 91/2018/ND-CP dated June 26, 2018 on the issuance and management of Government guarantees, and the forms attached to Circular No. 58/2018/TT-BTC dated July 10, 2018 of the Ministry of Finance guiding the provision of information and reporting for programs and projects guaranteed by the Government.

5. For other data and reports not within the scope of this Circular, relevant agencies and units shall implement according to current regulations of the Ministry of Finance and competent state management agencies.

Article 2. Applicability

1. Agencies and units under the Ministry of Finance related to public debt management.

2. People's Committees of provinces and centrally governed cities.

3. Ministries, sectors, enterprises, and public institutions related to the management and use of public debt and foreign debt of the State.

Article 3. Content of the Reporting Form Model

1. The system of reporting form models includes:

a)FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSReporting forms related to the five-year plan and annual plans include twelve detailed reporting forms as attached in Appendix I and Appendix II.

b)FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSReporting forms related to foreign debt borrowed and repaid by enterprises include three detailed reporting forms as attached in Appendix III.

2. For the reporting form model providing information related to the accounting regime for public debt annually, it shall be implemented according to Circular No. 99/2021/TT-BTC dated November 15, 2021, issued by the Ministry of Finance, guiding the accounting regime for government loans and repayments, local authorities; statistics, monitoring of loan repayment and on behalf of the Government.No. 3 |||For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.4 |||n l5 |||

3. Reporting units and receiving units:

a) Reporting units are agencies and units under and directly affiliated with the Ministry of Finance; People's Committees of provinces and centrally governed cities; State Bank of Vietnam, enterprises, and public service units. The reporting unit is specifically recorded at the top left corner of each reporting form.êon the left side of each reporting form;

b) Receiving units are the Ministry of Finance (Debt Management and External Financial Department), specifically recorded at the top left corner of each reporting form, below the reporting unit.

Article 4.7 (abolished)

Article 5. Time limit for reporting on public debt information8

1. Periodic Reports:

a) Mid-year report from January 1 to June 30 of the reporting year. Units must submit their reports to the Ministry of Finance (Debt Management and External Financial Department) before July 31 each year. đis calculated from January 1 to June 30 of the reporting year. Units shall submit their reports to the Ministry of Finance (Department of Debt Management and External Finance) before July 31 each year;

b) Annual report from January 1 to December 31 of each year. Agencies and units must submit their reports to the Ministry of Finance (Debt Management and External Financial Department) before February 15 of the following year. đto the Department of Debt Management and External Finance before February 15 of the following year;

2. Reports for planning borrowing and repayment over five years and annually:n l a) Reports for planning borrowing and repayment over five years from year n+1 to n+5 (n being the reporting year). Agencies and units must submit their reports to the Ministry of Finance (Debt Management and External Financial Department) during the time of the five-year financial budget planning period.

a) Reports serving the preparation of a five-year borrowing and repayment plan covering years n+1 to n+5 (n being the reporting year). Agencies and units shall submit their reports to the Ministry of Finance (Department of Debt Management and External Finance) at the same time as the financial budget planning period of five years.

b) Annual borrowing and repayment plan reports from year n+1 to year n+3 (n being the reporting year). Agencies and units must submit their reports to the Ministry of Finance (Debt Management and External Financial Department) before July 15 each year. đuntil year n+3 (n being the reporting year). Agencies and units shall submit their reports to the Ministry of Finance (Department of Debt Management and External Finance) before July 15 each year.

3. Special reports: In cases where special reports are required for state management purposes regarding public debt, the requesting agency must propose in writing, specifying the reporting period, criteria, specific data, and information, and the deadline for submitting the report. đemergent: In cases where urgent reports are required for the implementation of state management requirements regarding public debt, the requesting agency must propose in writing, within đ4. The Ministry of Finance compiles all reports on public debt to report to the Government for submission to the National Assembly and its relevant agencies, while sending them to related agencies as stipulated by the Public Debt Management Law and other relevant regulations.

Article 6. Forms of Reporting, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP1. Reports sent to the Ministry of Finance shall be in the form of written documents accompanied by electronic files sent to the address [email protected].

5.9 (abolished)

1. This Circular takes effect from December 1, 2018.

2. This Circular replaces Circular No. 126/2017/TT-BTC dated November 27, 2017, issued by the Ministry of Finance, concerning the reporting and disclosure of public debt and foreign debt information of the country.

2.10 (abolished)

3.11 (abolished)

Article 7. Effectiveness and Implementation Organization12

3. Where laws and regulations cited in this Circular are amended, supplemented, or replaced by other laws and regulations, the provisions of the amending, supplementing, or replacing laws and regulations shall apply.

2. This Circular replaces Circular No. 126/2017/TT-BTC dated November 27, 2017 of the Ministry of Finance on the reporting system and public disclosure of information on public debt and foreign debt of the State.

4. During implementation, if there are any issues encountered, agencies and units are requested to promptly reflect them to the Ministry of Finance (Debt Management and External Financial Department) for research, consideration, amendment, and supplementation as appropriate. đ13/VBHN-BTClogo- Office of the Government (announced in the Official Gazette);

This Circular is consolidated from two Circulars:ắ- Circular No. 84/2018/TT-BTC dated September 13, 2018, issued by the Ministry of Finance, detailing the reporting form models and publicizing information on public debt, effective from December 1, 2018; đ- Circular No. 05/2024/TT-BTC dated January 26, 2024, issued by the Ministry of Finance, amending and supplementing some articles of Circular No. 84/2018/TT-BTC dated September 13, 2018, issued by the Ministry of Finance, detailing the reporting form models and publicizing information on public debt, effective from April 1, 2024. i, bThis Consolidated Document does not replace the two aforementioned Circulars../.