Circular No. 130/2009/TT-BTC stipulates the Financial Reporting System and Management Accounting Reports applicable to the State Budget Accounting System and Treasury Operations, replacing the old reporting system from the 2009 budget year. This Circular shall take effect 45 days from the date of issuance.
要点
- The Ministry of Finance promulgates the Financial Reporting System and Management Accounting Reports applicable to the State Budget Accounting System and Treasury Operations, replacing the old reporting system from the 2009 budget year.
- This reporting system is implemented pursuant to Decision No. 120/2008/QD-BTC of the Minister of Finance.
- The report on refunding state budget revenues is carried out according to Form No. 06/BCHT issued under Circular No. 128/2008/TT-BTC.
- This Circular takes effect 45 days from the date of issuance and is applied from the 2009 budget year.
- During implementation, if agencies and organizations encounter difficulties, they are requested to reflect these issues to the Ministry of Finance for timely resolution.
🌐 本文件的社会影响
- Positive impact: Helps improve financial management and accounting quality in state budget operations and Treasury activities.
- Negative impact: May cause difficulties for agencies and organizations during the transition to the new system.
❓ 常见问题
When does this reporting system apply?
This reporting system applies from the 2009 budget year, according to Circular No. 130/2009/TT-BTC.
Which form is used for the report on refunding state budget revenues?
The report on refunding state budget revenues is carried out according to Form No. 06/BCHT issued under Circular No. 128/2008/TT-BTC.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
What should agencies and organizations do if they encounter difficulties while implementing this Circular?
If agencies and organizations encounter difficulties during implementation, they are requested to reflect these issues to the Ministry of Finance for timely resolution.
Which reporting system does this Circular replace?
This Circular replaces the Financial Reporting System and Management Accounting Reports stipulated in Decision No. 14/2007/QD-BTC of the Minister of Finance.
全文
CIRCULAR
OF MINISTRY OF FINANCE NUMBER 130/2009/TT-BTC DATE JUNE 24, 2009
REGULATING THE FINANCIAL REPORTING SYSTEM AND MANAGEMENT ACCOUNTING REPORTS APPLICABLE IN THE STATE BUDGET ACCOUNTING SYSTEM AND THE OPERATIONS OF THE STATE TREASURY
ISSUED PURSUANT TO DECISION NO. 120/2008/QĐ-BTC OF DECEMBER 22, 2008, BY THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
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;
Pursuant to Decision No. 235/2003/QĐ-TTg dated November 13, 2003 of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;
The Ministry of Finance hereby stipulates the Financial Reporting System and Management Accounting Reports applicable in the State Budget Accounting System and the operations of the State Treasury as follows:
Article 1. On the Financial Reporting System and Management Accounting Reports:
Attached hereto is the Financial Reporting System and Management Accounting Reports applicable in the State Budget Accounting System and the operations of the State Treasury issued pursuant to Decision No. 120/2008/QĐ-BTC dated December 22, 2008 of the Minister of Finance.
As for the report on the refund of state budget revenues, it shall be implemented according to Form No. 06/BCHT issued pursuant to Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance.
Article 2. Implementation:
This Circular takes effect 45 days from the date of signature and shall be implemented starting from the 2009 fiscal year, replacing the Financial Reporting System and Management Accounting Reports stipulated in Decision No. 14/2007/QĐ-BTC dated March 15, 2007 of the Minister of Finance.
In case of difficulties or obstacles during implementation, agencies and organizations are requested to report to the Ministry of Finance for prompt resolution.
DEPUTY MINISTER
DEPUTY MINISTER
Nguyen Cong Nghiep
Appendix and forms attached hereto
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