Circular No. 132/2025/TT-BTC guides the operation and exploitation of the State Budget and Treasury Information Management System (TABMIS).

 

CIRCULAR

GUIDELINES FOR THE ORGANIZATION AND OPERATION OF THE STATE BUDGET AND TREASURY INFORMATION MANAGEMENT SYSTEM (TABMIS)

Pursuant to the State Budget Law No. 89/2025/QH15 dated June 25, 2025;

Pursuant to Government Decree No. 29/2025/NĐ-CP dated February 24, 2025, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP dated June 30, 2025, amending and supplementing certain articles of Government Decree No. 29/2025/NĐ-CP dated February 24, 2025, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Treasury;

The Minister of Finance issues this Circular guiding the organization and operation, exploitation of the State Budget and Treasury Information Management System (TABMIS), as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the organization and operation, exploitation, and ensures conditions for the operation and exploitation of the State Budget and Treasury Information Management System.

Article 2. Applicability

1. Units participating in the operation and exploitation of TABMIS

a) Units under the Ministry of Finance, including: Department of State Budget, Department of Information Technology and Digital Transformation, other relevant units (including: Department of Infrastructure Development; Department of Financial-Economic Affairs by Sector; Department of National Defense, Security, and Special Affairs; Department of Financial Institutions; Department of Debt Management and Foreign Economic Relations; Department of State-Owned Enterprise Development; National Reserve Corporation; Department of Local Economy and Territory; Department of Private Enterprise and Collective Economy Development);

b) Local financial agencies, including: Departments of Finance of provinces and centrally-administered cities (Departments of Finance), local financial agencies;

c) Units under the State Treasury system;

d) Primary budgetary units and intermediate budgetary units.

2. Units managing the operation of TABMIS

The State Treasury shall be responsible for managing the operation and supervising the TABMIS system, with the Department of Information Technology and Digital Transformation cooperating to ensure conditions for managing the operation of the TABMIS system to serve the exploitation needs of the units.

3. Support unit for TABMIS users

The support unit for TABMIS users has the responsibility to receive requests and assist users in resolving any difficulties arising during the exploitation and operation of the system.

At the central level, the support unit is located at the State Treasury, ensuring nationwide activities to support users in resolving difficulties arising during the exploitation and operation of the system.

At provincial and centrally-administered city levels, the support unit is located at the State Treasury regional offices and Departments of Finance, ensuring activities to support users on their respective territories in resolving difficulties arising during the operation and exploitation of the system.

4. Other related units

These are budget-using units, project sponsors, and other units conducting transactions with the State Treasury.

Article 3. Explanation of Terms

1. TABMIS is an integrated information management system for state budgets and treasuries serving accounting work for state budgets and treasury operations at all levels of treasury units, financial agencies, and budgetary units.

2. Statistical and analytical data warehouse for treasury operations (referred to as the treasury data warehouse): This is a comprehensive information system of the State Treasury regarding state budgets and treasury operations, serving exploitation within the treasury system and providing data to the financial data consolidation base. Data in the treasury data warehouse is synchronized in real-time from TABMIS, including: beginning-of-month balances for January of each year; transaction updates for account combinations according to their effective date and meeting requirements for report generation based on 12 account combination segments.

3. Financial data consolidation base: This is a financial and budgetary database and other economic and social data managed by the Department of Information Technology and Digital Transformation, Ministry of Finance. The consolidated financial database is built and implemented centrally and uniformly nationwide, performing the function of synchronizing, supplementing, and sharing data from internal and external sources within the finance sector and being managed for access and exploitation rights for units both inside and outside the Ministry of Finance to serve financial and budgetary management and control.

4. Level 0 budget allocation is the budget expenditure according to sectors and fields and value-added tax refund budget allocated annually by the National Assembly, People's Councils at various levels, and other competent authorities.

5. Level 1 budget allocation is the budget expenditure allocated by the Prime Minister or People's Committees at various levels to primary budgetary units.

6. Level 4 budget allocation is the budget expenditure allocated to budget-using units.

7. Intermediate-level budget allocation is the budget expenditure allocated to intermediate budgetary units between primary budgetary units and budget-using units.

8. Intermediate budgetary unit is an intermediary unit between primary budgetary units and budget-using units authorized by higher-level budgetary units to allocate and assign budgets.

9. Participants in TABMIS are units participating in and implementing operational and exploitation activities and ensuring conditions for the operation and exploitation of TABMIS.

Article 4. Principles for Entering the Budget Estimate and Issuing Payment Orders on TABMIS

1. Ensure timely entry in accordance with the deadlines specified for each specific case as provided in this Circular.

2. Ensure accurate and complete entry in accordance with the budget allocation documents issued by the competent authority. Units shall not arbitrarily divide the amount recorded in the budget allocation documents to enter multiple times at different time points.

3. The entry of payment orders must ensure compliance with the content and accounting accounts as prescribed.

Chapter II

SPECIFIC PROVISIONS

Article 5. Responsibilities for Operating, Exploiting, and Ensuring Conditions for Operating and Exploiting TABMIS of Units under the Ministry of Finance

1. Department of State Budget

a) Submit to the Minister of Finance for issuance of the Regulation on the Allocation of Responsibilities among Units for Entering Central Government Budget Expenditure Estimates into TABMIS.

b) Based on the Resolution of the National Assembly on the Allocation of Annual Central Government Budget Estimates (for central government budget expenditure estimates by sector and field), the Resolutions of the Government, and the Decisions of the Prime Minister assigning, supplementing, adjusting, and advancing budget estimates to Ministries, central agencies, and localities, the Department of State Budget shall carry out the entry and approval of Level 0 budget allocation estimates, Level 1 advance budget estimates, budget allocations from Level 0 to Level 1, and from Level 0 to Level 4; carry out the entry and approval of payment orders within the central government budget;

The deadline for entering and approving the budget estimate shall not exceed three working days from the date of receipt of the budget allocation, supplementation, and adjustment documents according to the decision of the competent authority;

The deadline for entering and approving payment orders shall not exceed one working day from the date of receipt of the notification and accompanying documents from Departments and Bureaus;

c) Directly enter the transfer budget expenditure estimates (including advance budget estimates) of the central government to provincial budgets according to the assigned plan; monitor and direct Provincial Finance Departments to ensure the withdrawal of transfer budget expenditures in accordance with regulations;

The deadline for entering and approving shall not exceed three working days from the date of receipt of the budget allocation, supplementation, and adjustment documents;

d) Implement the closing process and end-of-period processing on TABMIS in accordance with the responsibilities of the Department of State Budget as stipulated in the guidance documents regarding review, processing of pending transactions, closing, and annual settlement of the budget;

đ) Directly exploit information and reports on the central government budget according to the delegated authority to report to the leadership of the Ministry of Finance for central government budget management;

Directly query the account balances of units related to the central government budget for management and operation purposes;

e) Implement provisions on issuing, managing, and using login accounts for TABMIS as prescribed in the Regulation on Issuing, Managing, and Using Login Accounts for TABMIS;

g) Take the lead in coordinating with relevant units to handle issues arising from the state budget process in TABMIS, and promptly report to the Ministry of Finance when necessary to develop solutions;

2. Financial Sector Departments (including: Infrastructure Development Department; Industry Finance and Economy Department; Defense, Security, and Special Affairs Department; Financial Institutions Department; Public Debt Management and Foreign Economic Relations Bureau; State-Owned Enterprise Development Bureau; State Reserve Bureau; Local Economy and Territory Department; Private Enterprise and Cooperative Economy Development Bureau)

a) Directly exploit information and reports on central government budget expenditures according to the delegated authority to serve central government budget management and operation;

Directly query the account balances of units related to the central government budget within their management scope;

b) Implement provisions on issuing, managing, and using login accounts for TABMIS as prescribed in the Regulation on Issuing, Managing, and Using Login Accounts for TABMIS;

3. Information Technology and Digital Transformation Bureau - Ministry of Finance

a) Be responsible for managing the shared electronic directory database in the finance sector and synchronizing data to the shared directory system of the State Treasury; coordinate with the State Treasury to reconcile data, ensuring timely and accurate data transmission to the State Treasury's shared directory system;

b) Manage the network and communication infrastructure serving the operation and exploitation of TABMIS; Coordinate with the State Treasury and other relevant units to switch from the TABMIS production environment to the backup environment and vice versa when required;

c) Take the lead in reporting to the Ministry of Finance proposals for purchasing additional licenses, support services for applications, and other technical software suitable for the operational needs of TABMIS;

d) Receive data from TABMIS into the Data Integration Center; coordinate with relevant units to handle issues arising during data transmission and reception to ensure timeliness and accuracy;

đ) Coordinate with the State Treasury to draft and submit to the Minister of Finance for issuance and implementation of the Regulation on Operation for the management and operation of TABMIS;

e) Coordinate with the State Treasury during the operation and upgrading of the TABMIS system to ensure alignment with management requirements and the information technology development strategy in the finance sector;

g) Take the lead in coordinating with relevant units to handle issues arising during the execution of assigned tasks, and promptly report to the Ministry of Finance when necessary to develop solutions.

Article 6. Responsibilities for operating, exploiting, and ensuring conditions for operating and exploiting the TABMIS of local financial agencies

1. Operating and Exploiting TABMIS

a) Implementing and enforcing management and operational documents and state accounting regulations applicable to TABMIS issued by the Ministry of Finance and the State Treasury.

b) Issuing guidance documents within their authority to organize the operation and exploitation of TABMIS, in accordance with local conditions.

c) Based on documents from competent authorities regarding budget allocation, supplementation, adjustment, advance budget allocation, implementing the entry, approval of level 0 budget allocation, level 1 advance budget allocation, budget allocation from level 0 to level 1, from level 0 to level 4; implementing the entry, approval of provincial and commune-level state budget payment orders.

The deadline for entering, allocating, and approving budgets shall not exceed three working days from the date of receipt of budget allocation transfer, supplementation, and adjustment documents.

The deadline for entering and approving payment orders shall not exceed one working day from the date of signing the payment order.

d) Implementing the closing process and end-of-period processing on TABMIS according to the responsibilities of local financial agencies as stipulated in the guidance documents on reviewing, handling pending transactions, closing letters, and annual settlement.

đ) Directly exploiting information and reports about local budgets according to the delegation of power to serve budget management and operational activities.

Directly querying account balances of units related to the budget under its management to serve local budget operations.

2. Ensuring Conditions for Operating and Exploiting TABMIS

a) Implementing the task of managing login accounts for the TABMIS system on the territory as prescribed.

b) The Department of Finance implements the combination of accounts to facilitate the entry of budgets in the provincial number set.

c) Directly installing and setting up the environment (workstations, communication infrastructure) for TABMIS operation; promptly checking and resolving any incidents related to the territory.

d) Organizing support work for TABMIS users at specialized departments and budgetary units on the territory; promptly exchanging and reflecting any emerging issues to the State Treasury for coordinated resolution.

đ) Being responsible for ensuring the safety and confidentiality of information during the operation and exploitation of TABMIS for financial units on the territory.

e) The Department of Finance compiles and registers training needs for TABMIS operation and exploitation, sending them to the Ministry of Finance as prescribed.

Article 7. Responsibilities for operating, exploiting, and ensuring conditions for operating and exploiting TABMIS of the State Treasury at the central level

1. Operating and Exploiting TABMIS

a) Entering and Approving Central Budgets on TABMIS

Based on decisions on budget allocation, supplementation, adjustment, and advance budget allocation by authorized bodies, deciding on budget allocation, supplementation, and adjustment for primary budgetary units, intermediate budgetary units (if any), the State Treasury (National Accounting Department) shall approve budget entries on TABMIS for primary budgetary units (those directly participating in TABMIS); enter and approve budget allocations from level 1 to intermediate levels (if any), level 4 on TABMIS for primary budgetary units (those not directly participating in TABMIS).

The deadline for entering and approving budgets shall not exceed three working days from the date of receipt of budget allocation transfer, supplementation, and adjustment documents.

The deadline for approving budgets entered by other units shall not exceed two working days from the date of receipt of budget allocation transfer, supplementation, and adjustment documents and when other units have completed their tasks on the system.

During the process of entering and approving budget expenditures into TABMIS, if discrepancies are found between the budget allocated to primary budgetary units and budget users according to the decision of the authorized body and the budget already entered in TABMIS, the State Treasury shall notify the primary budgetary unit (for budget allocations from level 1 to intermediate budgetary units, budget users) and the Department of State Budget (for budget allocations from level 0 to level 1) and relevant financial sector departments within one working day from the date of discrepancy discovery to address the issue promptly.

b) Exploiting Data on TABMIS According to Management Requirements and Reporting to Authorized Bodies.

c) Transferring Data from TABMIS to the Financial Data Consolidation Database and the State Treasury's Data Warehouse System.

d) Managing the Opening and Closing Periods on Provincial Number Sets.

đ) Managing the Establishment of Cross-Check Control Rules on the System.

2. Ensuring Conditions for Operating and Exploiting TABMIS

a) Organizing Management and Technical Support Activities for System Operation

a1) Managing TABMIS operations (including software application technical management and hardware infrastructure at the State Treasury) to ensure system security during operation.

a2) Directly installing and setting up the environment for TABMIS operation; promptly checking and resolving any incidents related to business units under the State Treasury.

a3) Managing the original application version of TABMIS and managing changes and upgrades to TABMIS.

a4) Managing centralized database systems across the entire system; implementing technical solutions to ensure information security for the TABMIS production environment.

b) Managing Implementation of Activities to Establish Information and Data to Ensure System Operation:

b1) Managing and maintaining, updating employee (user) information, approval trees, role sets (permissions), and user information in TABMIS.

b2) Managing the values of combined account segmentations; synchronizing data from the shared financial sector directory database to TABMIS.

b3) Managing technical activities related to automatic connection programs and central budget synchronization.

b4) Creating, maintaining, and updating other required information and data according to system procedures.

b5) Supporting the information and data establishment department at regional State Treasuries in performing assigned tasks according to delegated authority.

c) Implement the provisions regarding the issuance, management, and use of login accounts for the TABMIS system: issuing new accounts, revoking, and adjusting system management accounts on the TABMIS and user login accounts belonging to the Ministry of Finance, primary budget units, and intermediate-level units directly involved in the TABMIS system as prescribed.

d) Serve as the point of contact and provide support to users of the TABMIS system as prescribed.

đ) Coordinate with relevant units in handling issues arising from the application solution of the TABMIS system and systems interfacing with the TABMIS.

e) The State Treasury has the responsibility to upgrade its information technology system to ensure it meets the requirements for implementing this Circular.

For the provisions at point c, Clause 1, Article 6 and point c, Clause 1, Article 9 of this Circular, the permission to consolidate, approve, adjust budgets, and issue payment orders depends on the capacity of the State Treasury's information technology system.

3. The Transaction Department shall perform tasks related to the central government budget according to the provisions of Article 8 of this Circular.

Article 8. Responsibilities for organizing operation, exploitation, and ensuring operational conditions for the TABMIS system of the State Treasury in the region.

1. Operating and Exploiting TABMIS

a) The process of entering and approving budget estimates on the TABMIS system.

a1) For the central government budget, based on decisions allocating, supplementing, adjusting, and pre-funding budget estimates for budgetary units and budget allocation vouchers issued by intermediate-level budgetary units, the State Treasury in the region enters and approves journal entries for budget allocations from intermediate-level units to level 4 units of central government budgetary units allocated to budget-using units. The State Treasury where transactions take place (including the Transaction Department) enters and approves journal entries for budget estimates of units that enter directly at level 4. The deadline for implementation shall not exceed two working days from the date of receipt of the budget allocation document and not more than one working day from the date of receipt of the Payment Order.

During the process of entering and approving journal entries for budget allocations from central government budgetary units to budget-using units, if discrepancies are found between the budget estimates allocated to intermediate-level budgetary units according to the decision of the competent authority and those entered in the TABMIS system, within one working day from the date of discrepancy discovery, the State Treasury in the region must immediately notify the intermediate-level budgetary unit and the State Treasury to promptly address the issue.

a2) For provincial budgets, based on decisions allocating, supplementing, adjusting, and pre-funding budget estimates by the competent authority, decisions allocating and adjusting budget estimates by primary-level budgetary units and intermediate-level units (if applicable) allocated to budget-using units, and budget allocation vouchers (for primary-level budgetary units not directly participating in the TABMIS), the State Treasury in the region shall approve journal entries for budget estimates of primary-level budgetary units (directly participating in the TABMIS); enter and approve journal entries for budget allocations from primary-level to intermediate-level (if applicable), and level 4 on the TABMIS of primary-level budgetary units (not directly participating in the TABMIS).

The deadline for entering and approving budgets shall not exceed three working days from the date of receipt of budget allocation transfer, supplementation, and adjustment documents.

The approval period for budget estimates entered by other units shall not exceed one working day from the date of receipt of the documents allocating, supplementing, and adjusting budget estimates and when other units have completed their work on the system.

During the process of entering and approving budget expenditures into the TABMIS system, if discrepancies are found between the budget estimates allocated to primary-level budgetary units and budget-using units according to the decision of the competent authority and those entered in the TABMIS system, within one working day from the date of discrepancy discovery, the State Treasury in the region must immediately notify the primary-level budgetary unit (for budget allocations from level 1 to intermediate-level budgetary units and budget-using units) and the Department of Finance (for budget allocations from level 0 to level 1) to promptly address the issue.

a3) For village budgets, the State Treasury where transactions take place shall implement the entry, approval, adjustment of budget estimates, and Payment Orders for village budgets (in cases where villages have not organized the entry) according to the following procedures:

Based on decisions allocating, supplementing, adjusting, and pre-funding budget estimates by the competent authority, decisions allocating and adjusting budget estimates by primary-level budgetary units and intermediate-level units (if applicable) allocated to budget-using units, and Payment Orders for village budgets, the State Treasury where transactions take place shall enter and approve journal entries for budget estimates and Payment Orders on the TABMIS.

If the People's Committee of the village allocates and assigns budget estimates to primary-level budgetary units under the People's Committee to allocate to subordinate units, the State Treasury where transactions take place shall enter and approve journal entries for budget allocations at level 0, budget allocations from level 0 to level 1, and intermediate-level (if applicable), and level 4 on the TABMIS.

If the People's Committee of the village directly allocates and assigns budget estimates to budget-using units, the State Treasury where transactions take place shall enter and approve journal entries for budget allocations at level 0, and budget allocations from level 0 to level 4 on the TABMIS.

Enter and approve journal entries for Payment Orders for village budgets on the TABMIS.

The deadline for entering and approving budget estimates: for entering and approving journal entries for budget allocations at level 0 and allocations from level 0 to level 1, it shall not exceed two working days from the date of receipt of the budget allocation document; for entering and approving journal entries for budget allocations from level 1 to intermediate-level (if applicable) and level 4, it shall not exceed two working days from the date of receipt of the budget allocation document; for entering and approving journal entries for budget allocations at level 0 and allocations from level 0 to level 4, it shall not exceed three working days from the date of receipt of the budget allocation document. The deadline for entering Payment Orders shall not exceed one working day from the date of receipt of the Payment Order.

a4) For provisional budget estimates of the state budget according to the Law on State Budget: Based on requests for provisional budget allocation by units as stipulated in the Law on State Budget and guiding documents, the State Treasury where transactions take place shall enter and approve journal entries for provisional budget estimates. The deadline for implementation shall not exceed two working days from the date of receipt of the request from the authorized unit.

When making payments, the State Treasury at the transaction location shall be responsible for checking and reviewing; if discrepancies are found between the budget estimates allocated to budget-using units according to the decision of the competent authority (the estimate submitted by the unit) and the estimates in the TABMIS system, it shall coordinate with the State Treasury and the Department of Finance where the estimates were entered to promptly address the issue and ensure that the figures match accurately.

b) Query account balances, extract information and reports from units within the province's jurisdiction.

c) Implement the closing process and end-of-period procedures on the TABMIS system in accordance with regulations and guidelines regarding the review and resolution of pending transactions, closing, and annual settlement of the budget.

d) Be responsible for ensuring the security and confidentiality of information and data during the operation and utilization of the system within its management scope.

2. Ensuring Conditions for Operating and Exploiting TABMIS

a) The State Treasury in the region shall implement the combined account number regulations for entering estimates into the provincial code; the regulations concerning the issuance, management, and use of login accounts for TABMIS as stipulated in the Regulation on Issuance, Management, and Use of Login Accounts for TABMIS.

b) The State Treasury in the region shall carry out activities to establish information and data to ensure the system operates according to assigned permissions, including:

b1) Managing detailed supplier information and bank accounts.

b2) Organizing registration and management of the supplier directory (general supplier information) on TABMIS.

b3) Creating, maintaining, and updating other data and information, implementing system processes according to the central support operations department's permissions.

b4) Carrying out other activities to establish information and data on TABMIS.

b5) Organizing support work for TABMIS users at the State Treasury within the region, promptly reflecting arising issues and proposing solutions to the Information Technology and Digital Transformation Board of the State Treasury for coordinated handling.

c) Directly install and set up workstations and communication infrastructure ready for TABMIS operation within the managed area. Timely check and resolve any workstation and communication infrastructure issues within the area.

Article 9. Responsibilities of primary and intermediate budget units in operating TABMIS

1. Responsibilities for entering estimates

a) For units under the central budget:

a1) In cases where the unit directly participates in TABMIS:

Based on the decision to allocate, supplement, adjust, or advance estimates issued by the competent authority, and the decision to allocate or adjust estimates issued by the primary budget unit or intermediate budget unit (if applicable) to the budget-using unit, the unit shall enter the allocation entries from level 1 to intermediate level (if applicable), and level 4 on TABMIS; simultaneously, within one working day from the date of receipt of the decision to allocate, supplement, adjust, or advance estimates from the competent authority, or within one working day from the date of issuance of the decision to allocate estimates to the budget-using unit, the unit shall be responsible for submitting the aforementioned decisions to allocate estimates to the State Treasury (National Accounting Department) to approve the entries on TABMIS.

The deadline for entering estimates shall not exceed three working days from the date of receipt of the document allocating, supplementing, or adjusting estimates.

a2) In cases where the unit has not yet directly participated in TABMIS:

Within one working day from the date of receipt of the decision to allocate, supplement, adjust, or advance estimates from the competent authority, or within one working day from the date of issuance of the decision to allocate estimates to the budget-using unit, the unit shall be responsible for submitting the aforementioned decisions to allocate estimates and the allocation vouchers to the State Treasury (National Accounting Department) to enter and approve the entries on TABMIS.

b) For units under the provincial budget:

b1) In cases where the unit directly participates in TABMIS:

Based on the decision to allocate, supplement, adjust, or advance estimates issued by the competent authority, and the decision to allocate or adjust estimates issued by the primary budget unit or intermediate budget unit (if applicable) to the budget-using unit, the unit shall enter the allocation entries from level 1 to intermediate level (if applicable), and level 4 on TABMIS; simultaneously, within one working day from the date of receipt of the decision to allocate, supplement, adjust, or advance estimates from the competent authority, or within one working day from the date of issuance of the decision to allocate estimates to the budget-using unit, the unit shall be responsible for submitting the aforementioned decisions to allocate estimates to the regional State Treasury to approve the entries on TABMIS.

The deadline for entering estimates shall not exceed two working days from the date of receipt of the document allocating, supplementing, or adjusting estimates.

b2) In cases where the unit has not yet directly participated in TABMIS:

Within one working day from the date of receipt of the decision to allocate, supplement, adjust, or advance estimates from the competent authority, or within one working day from the date of issuance of the decision to allocate estimates to the budget-using unit, the unit shall be responsible for submitting the aforementioned decisions to allocate estimates and the allocation vouchers to the regional State Treasury to enter and approve the entries on TABMIS.

c) For units under the commune-level budget:

c1) In cases where the unit directly participates in TABMIS:

Based on the decision to allocate, supplement, adjust, or advance estimates issued by the competent authority, and the decision to allocate or adjust estimates issued by the primary budget unit or intermediate budget unit (if applicable) to the budget-using unit, the unit shall enter the allocation entries from level 1 to intermediate level (if applicable), and level 4 on TABMIS; simultaneously, within one working day from the date of receipt of the decision to allocate, supplement, adjust, or advance estimates from the competent authority, or within one working day from the date of issuance of the decision to allocate estimates to the budget-using unit, the unit shall be responsible for submitting the aforementioned decisions to allocate estimates to the State Treasury at the transaction location to approve the entries on TABMIS.

The deadline for entering estimates shall not exceed two working days from the date of receipt of the document allocating, supplementing, or adjusting estimates.

c2) In cases where the unit has not yet directly participated in TABMIS:

Within one working day from the date of receipt of the decision to assign, supplement, adjust, or advance the budget estimate from the competent authority, or within one working day from the date of issuance of the decision to assign the budget estimate to the budget-using unit, the unit shall be responsible for submitting the said budget assignment decisions to the State Treasury where transactions are conducted for entry and approval of the budget journal entries into the Treasury Accounting and Budget Management Information System (TABMIS).

2. Coordinate with the State Treasury and related units in checking, reviewing, reconciling, and adjusting data on TABMIS (if necessary), ensuring that the data matches accurately.

3. Implement the closing process and end-of-period processing procedures on TABMIS according to the responsibilities of the higher-level budget unit in accordance with regulations and guidelines on reviewing, handling pending transactions, closing accounts, and annual settlement.

4. Implement the consolidation of budget account codes to serve the entry of budgets at the level of the budget entry person.

5. Directly query account balances, extract information and reports from units according to their authority to serve the management of the budget unit's accounts (in cases where they have directly participated in TABMIS).

6. Implement provisions regarding the issuance, management, and use of login accounts for TABMIS as stipulated in the Regulation on Issuance, Management, and Use of Login Accounts for TABMIS.

7. For primary budget units under the central budget, register the need for training on operating and utilizing TABMIS to be sent to the Ministry of Finance as prescribed.

8. Implement other procedures on the system as required by business operations and guidance from the Ministry of Finance and the State Treasury.

Chapter III

IMPLEMENTATION

Article 10. Effective Date

Clause 1. This Circular takes effect from January 1, 2026.

2. Circular No. 123/2014/TT-BTC dated August 27, 2014, issued by the Minister of Finance guiding the organization of operation and utilization of the Public Finance and Treasury Information Management System (TABMIS) ceases to be effective from the date this Circular takes effect.

Repeal Article 1 of Circular No. 41/2025/TT-BTC dated June 16, 2025, issued by the Minister of Finance amending and supplementing certain articles of Circular No. 123/2014/TT-BTC dated August 27, 2014, issued by the Minister of Finance guiding the organization of operation and utilization of the Public Finance and Treasury Information Management System (TABMIS); Circular No. 18/2020/TT-BTC dated March 31, 2020, issued by the Minister of Finance guiding registration and use of accounts at the State Treasury; Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Minister of Finance stipulating the public finance classification system which has been amended and supplemented by Circulars No. 93/2019/TT-BTC dated December 31, 2019, No. 51/2022/TT-BTC dated August 11, 2022, and No. 84/2024/TT-BTC dated November 26, 2024, issued by the Minister of Finance from the date this Circular takes effect.

3. Any documents cited in this Circular, if amended, supplemented, or replaced, shall be implemented in accordance with the provisions of the amending, supplementing, or replacing documents.

Article 11. Implementation Organization

The Head of the Ministry’s Office, Heads of units under the Ministry of Finance, Heads of Ministries and sectors, Directors of the State Treasury, Directors of Provincial Departments of Finance, Directors of Regional State Treasuries, units participating in TABMIS, and other units conducting transactions with the State Treasury within their respective functions and authorities are responsible for organizing and implementing this Circular./.