Circular No. 133/2017/TT-BTC on electronic transactions in the operational activities of State Treasury

CIRCULAR

Regulations on electronic transactions in

State Treasury operations

 

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

BASED ON Decree No. 26/2007/NĐ-CP dated February 15, 2007 of the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and services for verifying digital signatures; Decree No. 106/2011/NĐ-CP dated November 23, 2011 of the Government amending and supplementing certain articles of Decree No. 26/2007/NĐ-CP; Decree No. 170/2013/NĐ-CP dated November 13, 2013 of the Government amending and supplementing certain articles of Decree No. 26/2007/NĐ-CP and Decree No. 106/2011/NĐ-CP;

BASED ON Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities; Decree No. 156/2016/NĐ-CP dated November 21, 2016 of the Government amending and supplementing certain articles of Decree No. 27/2007/NĐ-CP;

BASED ON Decree No. 43/2011/NĐ-CP dated June 13, 2011 of the Government stipulating the provision of information and online public services on websites or portals of state agencies;

Pursuant to 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;

At the proposal of the General Director of the State Treasury;

The Minister of Finance promulgates this Circular stipulating regulations on electronic transactions in State Treasury operations.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates electronic transactions (ET) in the operational activities of the State Treasury (ST), including:

1. ET between ST and transaction units regarding management of budget revenue and expenditure and other state funds at ST.

2. ET between ST and the State Bank of Vietnam and commercial banks where ST maintains accounts concerning centralized payment processing and exchange of budget revenue information.

3. ET between ST and information providers for compiling State Financial Reports.

4. ET between ST and financial sector agencies regarding management of budget revenue and expenditure and other state funds at ST.

5. ET within the ST system.

6. ET between ST and related organizations concerning the execution of treasury management transactions and other ET in ST operational activities (if applicable).

Article 2. Applicability

1. Units within the ST system.

2. Transaction units engaging in ET with ST.

3. Financial sector agencies engaging in ET with ST.

4. Commercial banks where ST maintains accounts.

5. Information providers for compiling State Financial Reports.

6. Organizations engaging in ET with ST in treasury management activities and other ET in ST operational activities (if applicable).

Article 3. Explanation of Terms

1. ET in ST operational activities are transactions conducted electronically in ST operational activities, including transactions specified in Article 1 of this Circular.

2. Electronic vouchers in ST operational activities are information created, sent, received, and stored electronically in ST operational activities. Electronic vouchers in ST operational activities are a form of data message containing financial and monetary exchanges and transactions related to ST operational activities as stipulated in Article 7 of this Circular.

3. Electronic documents in ST operational activities are documents expressed in the form of data messages (excluding electronic vouchers as specified in Clause 2 of this Article) as stipulated in Article 8 of this Circular.

4. Login account for the ST Public Service Portal is an account issued by ST to transaction units (including username and password) to conduct ET through the ST Public Service Portal.

5. The ST Portal is a component portal under the Ministry of Finance's Portal, serving as a centralized access point for information throughout the ST system and for officially publishing ST information on the Internet, meeting the information dissemination tasks of ST and providing online public services in the ST domain.

6. The ST Public Service Portal is the public service portal on the ST Portal where transaction units access and conduct ET as prescribed in Section 2 Chapter II of this Circular.

7. Budgetary unit is a budgetary entity directly assigned to manage and utilize the state budget.

8. Transaction units include: budgetary units; agencies, entities, and economic organizations maintaining transaction accounts at ST.

9. Information providers for compiling State Financial Reports (hereinafter referred to as information providers) are units specified in Point c, d, đ, e, and g Clause 1 Article 2 of Decree No. 25/2017/NĐ-CP dated March 14, 2017 of the Government on State Financial Reports (hereinafter referred to as Decree No. 25/2017/NĐ-CP).

10. Other organizations are units engaging in ET with ST in treasury management activities and other ET in ST operational activities (if applicable).

11. Payment voucher is a document prepared by transaction units requesting ST to deduct from their own account to pay beneficiaries as stipulated in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance guiding the State Budget Accounting System and ST operational activities (hereinafter referred to as Circular No. 77/2017/TT-BTC).

12. Legal documents of investment projects and operating funds with investment characteristics are documents (originals or certified copies) submitted once by transaction units to ST (except when supplementation or adjustment is required) as stipulated in Circular No. 08/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance on the management and settlement of investment capital using state budget funds (hereinafter referred to as Circular No. 08/2016/TT-BTC); Circular No. 108/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance amending and supplementing certain articles of Circular No. 08/2016/TT-BTC; Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing certain articles of Circular No. 161/2012/TT-BTC dated October 2, 2012 stipulating the control and settlement of budget expenditures through ST and current laws for special cases.

Article 4. Principles of Electronic Transactions in KBNN Business Operations

1. When conducting electronic transactions with KBNN, trading units, information-providing units, and other organizations must comply with principles of clarity, fairness, honesty, safety, efficiency, ensuring the rights and legitimate interests of agencies and organizations, national interests, public interests, conforming to the Law on Electronic Transactions, and meeting the requirements for business procedures and technical standards in electronic transactions as prescribed by the Ministry of Finance and KBNN (based on their respective levels of authority).

2. When conducting electronic transactions with KBNN, trading units, information-providing units, and other organizations may choose appropriate information technology and electronic means to implement such transactions. In cases where KBNN simultaneously accepts transactions through submitting paper documents at KBNN and through electronic means, these units and organizations have the right to choose the transaction method with KBNN.

3. Trading units, information-providing units, and other organizations that have completed electronic transactions in accordance with the provisions of this Circular in KBNN business operations shall not need to implement other transaction methods and shall be recognized as having completed the required procedures.

4. Electronic transactions between KBNN and financial sector agencies (financial agencies, Tax, Customs) shall be carried out in accordance with current regulations of the Ministry of Finance; between KBNN and the State Bank of Vietnam in accordance with the regulations of the State Bank of Vietnam, consistent with the Law on the State Bank of Vietnam, the Law on Credit Institutions, the Law on Electronic Transactions, and guiding documents; between KBNN and commercial banks in accordance with agreements between KBNN and commercial banks regarding centralized bilateral electronic payments and organizing joint collection of state budget revenues, consistent with the Law on Electronic Transactions and guiding documents.

5. All relevant code directories related to electronic transactions in KBNN business operations shall be uniformly sourced from the common electronic directory system in the financial sector as stipulated in Circular No. 18/2017/TT-BTC dated February 28, 2017, issued by the Ministry of Finance, concerning the construction and exploitation, use of the common electronic directory system in the financial sector.

6. KBNN may independently implement partial or full electronic transactions within KBNN, between KBNN and trading units, information-providing units, and other organizations; it is permitted to apply biometric technology and other authentication methods for electronic transactions in KBNN business operations, in compliance with legal regulations.

Article 5. Conditions for Implementing Electronic Transactions in KBNN Business Operations

1. Conditions for electronic transactions between trading units and KBNN include:

a) Trading units must have valid digital certificates issued by public digital certificate service providers or obtained from specialized digital certificate service providers serving agencies under the political system.

b) Trading units must have computers and internet connections; they must provide one email address to KBNN for all transactions on the KBNN Public Service Portal.

c) Trading units must notify their participation and obtain approval from KBNN, which will issue login accounts for the KBNN Public Service Portal to enable the use of online public services provided by KBNN.

2. Conditions for electronic transactions between KBNN and the State Bank of Vietnam and commercial banks regarding inter-bank electronic payments shall be implemented according to current regulations of the State Bank of Vietnam.

3. Conditions for electronic transactions between KBNN and commercial banks where accounts are opened for centralized bilateral electronic payments and organizing joint collection of state budget revenues shall be implemented according to agreements between KBNN (Headquarters) and each commercial bank system, in compliance with legal regulations.

4. Conditions for electronic transactions between KBNN and information-providing units shall be implemented in accordance with the Ministry of Finance's guidelines for implementing Decree No. 25/2017/NĐ-CP.

5. Conditions for electronic transactions between KBNN and other organizations shall be implemented according to agreements between KBNN (Headquarters) and each organization, in compliance with legal regulations.

Chapter II

SPECIFIC PROVISIONS

Section 1

DIGITAL SIGNATURES, ELECTRONIC DOCUMENTS, AND

E-MAILS IN ELECTRONIC TRANSACTIONS AND

 

Article 6. Digital Signature

1. The digital signature used in electronic transactions with the State Treasury (except for the digital signature in inter-bank electronic payments as provided for in Clause 3 of this Article) shall be a digital signature corresponding to a digital certificate issued by a public key service provider organization or issued by a specialized key service provider organization serving agencies under the political system.

2. The use of digital signatures between transaction units and the State Treasury shall be carried out in accordance with the following provisions:

a) Prior to using a digital signature to conduct electronic transactions with the State Treasury, the transaction units must notify the digital signatures of relevant individuals participating in electronic transactions with the State Treasury. The digital signatures of individuals participating in electronic transactions with the State Treasury must be associated with each position they hold and according to specific types of transactions.

The digital signatures notified for signing the account holder's title or authorized representative (first signature); chief accountant or accounting supervisor or authorized representative (second signature) on payment vouchers through the State Treasury’s public service information portal must correspond to the digital signatures of individuals approved by the State Treasury for the first and second signatures in the account opening and usage file of the transaction unit in accordance with Circular No. 61/2014/TT-BTC dated May 12, 2014 of the Ministry of Finance guiding registration and use of accounts at the State Treasury under conditions applying the budget and treasury management information system (hereinafter referred to as Circular No. 61/2014/TT-BTC).

The number of digital signatures notified for the first and second signatures shall not exceed the number of individuals allowed to sign as specified in Circular No. 61/2014/TT-BTC.

b) In case of changes to previously notified information, extension, suspension, or replacement of digital certificates; or changes to key pairs, the participating transaction units must notify the State Treasury of amendments and supplements to the digital signature information.

3. The use of digital signatures in inter-bank electronic payments between the Central State Treasury and provincial State Treasuries with the State Bank of Vietnam and commercial banks shall be carried out in accordance with current regulations of the State Bank of Vietnam.

4. The use of digital signatures in centralized bilateral electronic payments and data exchange regarding state revenue collection between State Treasury units and commercial banks where accounts are opened shall be carried out according to agreements between the Central State Treasury and each commercial banking system. During implementation, if there are changes to information related to the digital signature formula or digital certificates representing their own systems, the party making the change must notify the other party at least one (01) month before the change takes effect.

5. The use of digital signatures in transactions providing information to prepare State Financial Reports between the State Treasury and information-providing units shall be carried out in accordance with regulations of the Ministry of Finance.

6. The use of digital signatures in electronic transactions between the State Treasury and other organizations shall be carried out according to agreements between the Central State Treasury and each such organization.

7. The use of digital signatures between the State Treasury and financial sector agencies for exchanging information and data related to state revenue and expenditure shall be carried out in accordance with current regulations of the Ministry of Finance.

8. The use of digital signatures in internal State Treasury electronic payment transactions and other electronic transactions (if any) within the State Treasury system shall be regulated by the General Director of the State Treasury. Where the State Treasury has implemented biometric technology, the State Treasury may use biometric technology to replace digital signatures in internal State Treasury electronic transactions.

Article 7. Electronic vouchers

1. Electronic vouchers in KBNN business operations:

a) Electronic vouchers in KBNN online public services, including: electronic transfer vouchers sent by transaction units to KBNN; electronic account debit and credit vouchers sent by KBNN to transaction units through the KBNN public service information website; other vouchers as prescribed in Circular No. 77/2017/TT-BTC and Circular No. 08/2016/TT-BTC.

b) Electronic vouchers in KBNN banking transactions, including: inter-bank electronic payment vouchers between KBNN and the State Bank of Vietnam and commercial banks; centralized bilateral electronic payment vouchers between KBNN and commercial banks where accounts are opened; vouchers related to the exchange of NSNN revenue data information between KBNN and commercial banks where accounts are opened.

c) Electronic vouchers between KBNN and other organizations.

d) Electronic vouchers in KBNN banking transactions with financial sector agencies and within the KBNN system.

2. Electronic vouchers specified in Clause 1 of this Article (excluding inter-bank electronic payment vouchers between KBNN and the State Bank of Vietnam and commercial banks; centralized bilateral electronic payment vouchers between KBNN and commercial banks where accounts are opened) must comply with the requirements stipulated in Article 17 of the Accounting Law and be established according to the specific format, model, and data structure as prescribed in relevant documents issued by the Ministry of Finance and KBNN; including the following main contents:

a) Name and number of the voucher.

b) Date of issuance and receipt of the voucher.

c) Name and address of the organization or individual issuing the voucher.

d) Name and address of the organization or individual receiving the voucher.

đ) Content of the business transaction.

e) Amount of the business transaction; total amount of the voucher recorded in figures and in words.

g) Signature, full name of the issuer, controller, approver of the voucher, and those related to the voucher as prescribed by law.

h) Other contents according to each type of voucher.

For inter-bank electronic payment vouchers between KBNN and the State Bank of Vietnam and commercial banks, they shall be implemented in accordance with the regulations of the State Bank of Vietnam.

For centralized bilateral electronic payment vouchers between KBNN and commercial banks where accounts are opened, they shall be implemented in accordance with the guiding documents of the State Bank of Vietnam on bank accounting vouchers and shall comply with the provisions of Clause 2 of this Article.

3. In addition to the information specified in Clause 2 of this Article, the agency or organization issuing electronic vouchers may add logos, decorative images, or other information in compliance with current laws, ensuring that they do not obscure or blur the mandatory contents displayed on the voucher. The font size of additional information must not be larger than the font size of the contents specified in Clause 2 of this Article.

4. Electronic vouchers specified in Clause 1 of this Article must be signed with a digital signature as prescribed in Article 6 of this Circular.

5. Electronic vouchers as prescribed in this Article have the same value as paper vouchers. The conversion of electronic vouchers to paper vouchers or vice versa shall be carried out in accordance with the provisions of Article 7 of Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities.

6. The storage of electronic vouchers shall be carried out for the period prescribed by law as for paper vouchers. In which:

a) In cases where electronic vouchers have exceeded the retention period as prescribed but are related to the integrity of information in the information system and currently circulating electronic vouchers, such electronic vouchers shall continue to be retained until their destruction does not affect other transactions, at which point they may be destroyed.

b) In cases where electronic vouchers are not printed on paper but only stored electronically, it must ensure the security and confidentiality of information and must be retrievable during the retention period.

Article 8. Electronic Documents

1. Electronic documents in the KBNN business operations include:

a) The control expenditure files, commitment control expenditure files of the State budget when the transaction units directly establish on the KBNN public service information portal (in accordance with the corresponding expenditure control file models of the current state budget expenditure control system) or established on the application programs at the transaction unit or converted from paper files to electronic form sent along with payment vouchers (if any) through the KBNN public service information portal; registration files of the transaction unit sent to KBNN for additional account usage or change of stamp and signature models through the KBNN public service information portal; cash withdrawal registration of the transaction unit through the KBNN public service information portal.

b) Notifications from KBNN sent to the transaction unit (notifications regarding the results of expenditure control; notifications regarding the results of account opening and usage processing; notifications regarding the results of cash withdrawal registration) through the KBNN public service information portal.

c) Electronic documents between information-providing units and KBNN as prescribed in Articles 16, 17, and 18 of Decree No. 25/2017/NĐ-CP.

d) Electronic documents between KBNN and other organizations.

đ) Electronic documents in e-transactions between KBNN and financial sector agencies and within the KBNN system.

2. The electronic documents stipulated in Clause 1 of this Article shall have equivalent legal value to paper documents if they comply with the provisions of Article 35 of Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government on the application of information technology in the operation of state agencies (hereinafter referred to as Decree No. 64/2007/NĐ-CP). For electronic documents that do not meet the above conditions, the information on such documents shall only have reference value.

For the electronic documents stipulated in Points a, b, and c of Clause 1 of this Article, digital signatures must be applied in accordance with Article 6 of this Circular.

3. In case the transaction unit requests to convert electronic documents into paper documents to serve as legal basis for transaction activities, KBNN shall provide the conversion document bearing the signature and seal confirmation of KBNN to the transaction unit.

4. Management of electronic documents shall be carried out in accordance with the provisions of Section 2, Chapter III of Decree No. 64/2007/NĐ-CP.

5. Storage of electronic documents shall be carried out according to the time limit prescribed by law for paper documents. Implementation of storage of electronic documents in certain special cases shall be conducted similarly to the provisions of Clause 6 of Article 7 of this Circular.

Article 9. Transaction Identifier Number

1. The transaction identifier number is a unique sequence of numbers generated automatically by the information technology system and fixed to each corresponding transaction in each system. The transaction identifier number is used to distinguish and search among transactions.

2. KBNN shall proactively apply the transaction identifier number to transactions in KBNN business operations.

Article 10. Information Security in Transactions

1. Sending, transmitting, receiving, exchanging, and storing information about transactions in KBNN business operations must be secured in accordance with the provisions of the law.

2. Transaction units, information-providing units, and other organizations participating in transactions with KBNN shall be responsible for ensuring the safety, confidentiality, accuracy, and integrity of electronic data within their scope of duties and cooperate with KBNN to implement necessary technical measures to ensure security and safety in transactions with KBNN.

3. During the process of participating in online public services, transaction units, information-providing units, and other organizations must secure information about login accounts to the KBNN public service information portal, specifically:

a) Change the initial password within one working day from the date of receipt of the account and password notification for the KBNN public service information portal; regularly change passwords (maximum every three months) to ensure the security and confidentiality of data on the system.

b) Do not disclose the login password for the KBNN public service information portal to persons who are not responsible for updating on the KBNN public service information portal.

c) Change the password or lock the login account and immediately report to the support department for handling when there is a risk of insecurity regarding the login account for the KBNN public service information portal.

Section 2

ELECTRONIC TRANSACTIONS

KBNN PUBLIC SERVICE INFORMATION PORTAL

Article 11. Notification participation Account on the eCoSys System services person online of KBNN

1. When there is a need for electronic transactions on the KBNN public service information portal, transaction units enter and send notification information to use the online public service system to KBNN through the KBNN public service information portal (according to Form TK01 and TK01-PL issued together with this Circular). The notification of using the online public service system of the unit must be digitally signed by the account holder (or authorized person) before sending to KBNN.

2. Within one working day from the date of receipt of the notification from the transaction unit, KBNN will check and process:

a) In case the check is appropriate, KBNN sends a notification to the transaction unit via email (to the email address provided by the unit in the notification of using the online public service system) regarding the acceptance of the unit's participation in the online public service; including the notification of the login account for the KBNN public service information portal to the transaction unit.

b) In case the check is inappropriate, KBNN sends a notification via email (to the email address provided by the unit); specifying the reasons for rejection for the transaction unit to know.

3. During the process of participating in the KBNN online public service system, in case the transaction unit:

a) Changes information used in the KBNN online public service system (changes information of existing participants; adds new participants; notifies the termination of participation of existing participants in the KBNN online public service system), then the transaction unit enters relevant information on the KBNN public service information portal (according to Form TK02 and Forms TK02-PL1, TK02-PL2, TK02-PL3 issued together with this Circular, corresponding to specific cases) and sends the digital signature of the account holder (or authorized person) to the KBNN branch where the transaction account was opened.

Pursuant to the proposal of the unit, KBNN shall check and notify the transaction unit according to a similar procedure as that stipulated in Clause 2 of this Article.

b) If there is a need to cease participation in the online public service system of KBNN, the transaction unit shall enter relevant information on the KBNN Public Service Information Website (in accordance with Form TK03 issued together with this Circular) and send the digital signature of the account holder (or authorized person) to the KBNN where the transaction account was opened.

Within one working day from the date of receipt of the notification from the transaction unit, KBNN shall confirm the cessation of using the online public service system through the email address of the unit and announce it on the KBNN Public Service Information Website.

c) If there is a need to reissue the login password for the KBNN Public Service Information Website, the request and setting up of a new login password shall be done via the KBNN Public Service Information Website.

d) If the transaction unit uses the login account for the KBNN Public Service Information Website for purposes other than those agreed upon in the GDĐT with KBNN, KBNN has the right to lock the login account of the transaction unit.

Article 12. Time for Sending and Processing Electronic Documents and Electronic Texts

1. The time for sending electronic documents or electronic texts from transaction units to the KBNN Public Service Information Website shall be continuously available 24 hours a day, seven days a week, including holidays, public holidays, and Tet (Vietnamese New Year).

2. KBNN units shall accept electronic documents or electronic texts from transaction units on the KBNN Public Service Information Website during administrative hours on working days. Specifically:

a) In cases where electronic documents or electronic texts from transaction units are sent outside administrative hours or on holidays, public holidays, or Tet, KBNN will accept them on the next working day.

b) In cases where electronic documents or electronic texts from transaction units received on the KBNN Public Service Information Website are incomplete or invalid, KBNN will provide specific guidance on the KBNN Public Service Information Website for the transaction unit to supplement or complete.

3. The time for KBNN to process the budget expenditure control dossier shall be calculated from the point at which KBNN receives all necessary and valid documents and ensures compliance with the regulations of the Ministry of Finance for each type of expenditure.

         Article 13. Sending and Delivering Results for Budget Expenditure Control Dossiers

1.     Method of Sending Dossiers

a) For transfer vouchers and payment/draft payment lists, the unit shall prepare them according to corresponding models for each type of advance payment/settlement application (regular expenditure; investment expenditure; expenditure from the transaction unit's account) and submit them to KBNN on the KBNN Public Service Information Website.

b) For legal documents of investment projects and state budget funds with investment characteristics (including supplementary or revised cases), the transaction unit must submit them to KBNN in paper form.

c) For other dossiers, the transaction unit shall submit them through the KBNN Online Public Service Website in accordance with the instructions on the KBNN Public Service Information Website, either directly on the KBNN Public Service Information Website, or prepared using applications at the transaction unit, or converted from paper documents into electronic files (.pdf format).

2. Signing Dossiers

a) Applications for budget commitments or adjustments to budget commitments, contract adjustments or cancellations, transfer vouchers, and payment/draft payment lists entered by the transaction unit on the KBNN Public Service Information Website must have full digital signatures of the accounting supervisor (or authorized person) and the account holder (or authorized person) of the transaction unit.

b) Dossiers specified in Point c Clause 1 of this Article (excluding applications for budget commitments or adjustments to budget commitments, contract adjustments or cancellations) must be signed by the account holder (or authorized person) with a digital signature.

3. Process for Submitting Budget Expenditure Control Dossiers:

a) The transaction unit shall use the login account to access the KBNN Public Service Information Website, prepare applications for budget commitments or advance payments/settlements, or record entries for official development assistance funds or preferential loans from foreign donors, and submit them along with related documents to the KBNN where transactions are conducted, in accordance with prescribed regulations. The submission and signing on the KBNN Public Service Information Website shall be carried out in accordance with Clauses 1 and 2 of this Article.

b) After the transaction unit completes the submission procedures on the KBNN Public Service Information Website, the website will automatically check the submitted dossier. If it meets the requirements, the website will send a feedback notification confirming the receipt of the dossier by the transaction unit.

If the check does not meet the requirements, the website will send a feedback notification specifying the reasons for rejecting the dossier so that the transaction unit can improve it in accordance with the regulations.

4. Checking and Delivering Results of Transaction Unit Dossiers:

Based on the dossiers submitted and accepted on the KBNN Public Service Information Website, KBNN will conduct preliminary checks. If the dossiers do not comply fully with the prescribed regulations, KBNN will return the dossiers to the transaction unit and notify the reasons for rejection for each type of dossier (specifying the types of dossiers and the required supplements or improvements) through the KBNN Public Service Information Website and the unit's email.

If, after preliminary checks, the dossiers comply fully with the prescribed regulations, KBNN will accept the dossiers and proceed with the necessary control procedures for budget commitments, recording receipts and expenditures, or expenditure controls in accordance with the prescribed regulations. Specifically:

a) For dossiers requesting budget commitments or adjustments to budget commitments, contract adjustments/cancellations, or cancellations of budget commitments: KBNN will check them. If they meet the requirements, KBNN will record or adjust or cancel the contracts or commitments and notify the unit through the KBNN Public Service Information Website. If they do not meet the requirements, KBNN will reject the recording or adjustment or cancellation of the contracts or commitments and notify the unit of the reasons through the KBNN Public Service Information Website.

b) For the application for advance payment and settlement:

- For the application for advance payment and settlement (excluding applications for advance payment and settlement for programs and projects using official development assistance funds and preferential loans from foreign sponsors under the record income, record expenditure method): KBNN shall check the conditions for disbursement according to the prescribed regulations, if appropriate, proceed with the settlement procedures and send the debit voucher (with electronic signature as prescribed) to the transaction unit through the KBNN public service information portal for the unit to print the recovery voucher as the basis for accounting entries. In case the value accepted for advance payment and settlement by KBNN differs from the amount requested by the unit, KBNN shall issue a notice of the result of the settlement control according to the prescribed regulations (with electronic signature attached) and send it to the unit through the KBNN public service information portal; thereafter, the unit shall reissue the transfer voucher with the exact amount approved by KBNN, sign it electronically and send it to KBNN for settlement.

- For the application for advance payment and settlement for programs and projects using official development assistance funds and preferential loans from foreign sponsors, after implementing the expenditure control according to the prescribed regulations, if appropriate, KBNN shall proceed with the confirmation procedures for the unit and send the Payment Request Form with KBNN's confirmation (with electronic signature as prescribed) to the transaction unit through the KBNN public service information portal for the unit to print the recovery voucher as the basis for withdrawing funds.

In case of pre-expenditure control and the value accepted for advance payment/settlement by KBNN differs from the amount requested by the unit, KBNN shall issue a notice of the result of the settlement control according to the prescribed regulations (with electronic signature as prescribed) and send it to the unit through the KBNN public service information portal.

In case of post-expenditure control and the value accepted for advance payment/settlement by KBNN differs from the amount requested by the unit, KBNN shall issue a notice of the result of the settlement control according to the prescribed regulations (with electronic signature as prescribed) and send it to the unit through the KBNN public service information portal; KBNN shall deduct the difference from the next settlement.

- In case KBNN has coordinated with mobile service providers and the transaction units have registered with the mobile service providers to receive account balance change notifications via SMS, KBNN shall transmit the information about the debit voucher to the mobile service provider to send SMS notifications of account balance changes to the transaction unit.

- In case the verification is not valid, KBNN shall return the application and clearly state the reasons for rejection to the transaction unit through the KBNN public service information portal.

- In case the unit disagrees or makes adjustments to the notice of the result of the settlement control issued by KBNN, the unit shall notify KBNN through the KBNN public service information portal or contact directly with the KBNN branch where the transaction takes place to coordinate in handling.

c) For the request to record income and expenditure of official development assistance funds and preferential loans from foreign sponsors: KBNN shall check, if appropriate, proceed with signing and confirming the Income and Expenditure Recording Request Form according to the transaction unit's request through the KBNN public service information portal and carry out the recording of income and expenditure according to the prescribed regulations. In case it is not appropriate, KBNN shall refuse to record the income and expenditure of the unit and inform the reasons clearly to the unit through the KBNN public service information portal.

d) The printing of recovery vouchers shall be carried out in accordance with Clause 5, Article 7 of this Circular. The recovery voucher templates shall be implemented according to the corresponding templates issued together with Circular No. 77/2017/TT-BTC. On the recovery vouchers of the unit, there must be full signatures and names of the person who converted the electronic vouchers into paper vouchers.

Article 14. Submission and Return of Results for Supplementary Account Registration or Change of Seal and Signature Samples

1. Submission of supplementary account registration or change of seal and signature samples application:

a) The transaction unit uses the login account to access the KBNN Public Service Information Portal and scans (scans) the supplementary account usage registration or seal and signature sample change application according to Circular No. 61/2014/TT-BTC (already signed and stamped) to convert paper documents into electronic files (.pdf); then sends the KBNN at the transaction unit through the KBNN Public Service Information Portal. The supplementary account usage registration or seal and signature sample change application sent through the KBNN Public Service Information Portal must be approved on the KBNN Public Service Information Portal by the accounting director or accounting supervisor of the unit or the person authorized under the law, and the account holder or the person authorized to act as the account holder under the law (the person holding the position of account holder in the account usage registration application at KBNN) must sign the digital signature before sending to KBNN.

In case the transaction unit supplements legal documents (Decisions on reappointing the account holder, accounting director, or accounting supervisor) through the KBNN Public Service Information Portal, the transaction unit clearly records the transaction content on the KBNN Public Service Information Portal as supplementing the reappointment document; simultaneously, scans (scans) related documents on reappointment and signs the digital signature of the account holder to send to KBNN.

b) After the transaction unit completes the submission procedures for the application on the KBNN Public Service Information Portal according to Point a of this Clause, the KBNN Public Service Information Portal automatically checks and processes according to the similar procedure specified in Point b of Clause 3, Article 13 of this Circular.

2. Examination and Return of Application Results for Transaction Units:

Based on the application submitted by the transaction unit and received on the KBNN Public Service Information Portal, KBNN examines and processes according to Circular No. 61/2014/TT-BTC. Specifically:

a) If the examination is found to be appropriate, KBNN issues an Account Notification of the unit opened at KBNN (according to Form 07/MTK-DVC issued together with this Circular) and sends it to the transaction unit through the KBNN Public Service Information Portal. Based on the notification from KBNN, the transaction unit prints out one copy of the Account Notification of the unit opened at KBNN according to Clause 3, Article 8 of this Circular to keep in the transaction unit's account opening file.

For cases where the unit supplements legal documents, KBNN examines and processes according to Circular No. 61/2014/TT-BTC; KBNN does not issue a notification to the transaction unit.

b) If the examination is found to be inappropriate, KBNN rejects and clearly informs the transaction unit of the reasons for rejection through the KBNN Public Service Information Portal.

Article 15. Cash Withdrawal Registration

1. State budget using units that have the need to withdraw cash in one day (one or more payments) exceeding the limit prescribed in Circular No. 13/2017/TT-BTC dated February 15, 2017 of the Ministry of Finance on managing cash receipts and payments through the KBNN system (hereinafter referred to as Circular No. 13/2017/TT-BTC), shall at least one working day prior, use their login account to access the KBNN Public Service Information Portal, enter all information on the Cash Withdrawal Requirement Notice (according to Form 01 issued with Circular No. 13/2017/TT-BTC) and send it to the KBNN at the transaction unit. The KBNN Public Service Information Portal automatically checks, specifically:

a) If appropriate, it sends a feedback notice confirming the receipt of the Cash Withdrawal Requirement Notice of the state budget using unit sent to the KBNN Public Service Information Portal.

b) If the check is found to be inappropriate, it sends a feedback notice clearly stating the reasons for rejecting the receipt of the Cash Withdrawal Requirement Notice of the state budget using unit so that the unit can be informed and complete the file according to regulations.

2. Based on the Cash Withdrawal Requirement Notice of the state budget using unit sent to and received on the KBNN Public Service Information Portal, KBNN examines and processes according to Circular No. 13/2017/TT-BTC.

Article 16. Information Lookup and Account Balance Verification

         1. Information Lookup

The transaction unit uses its login account to access the KBNN Public Service Information Portal (information lookup section) to monitor information on the processing status of electronic vouchers, electronic documents, or the transaction unit's account status at KBNN.

2. Account Balance Verification and Confirmation

a) The transaction unit uses its login account to access the KBNN Public Service Information Portal to send requests for account balance verification and confirmation of the transaction unit's account opened at KBNN according to regulations (depending on the type of account). Based on the transaction unit's request, KBNN will check and send the verification and confirmation results (with digital signature) to the transaction unit through the KBNN Public Service Information Portal.

b) The account balance verification and confirmation form shall be carried out in accordance with current regulations.

Article 17. Handling Incidents

1. In case of incidents occurring during the implementation of ETD on the KBNN Public Service Information Portal due to technical infrastructure errors of the transaction unit, the transaction unit must resolve the incident itself.

2. In case of incidents caused by errors on the KBNN Public Service Information Portal, KBNN shall notify the transaction unit about the technical infrastructure incident and the system operation time.

3. During the period when the incidents specified in Clause 1 and Clause 2 of this Article have not been resolved, the transaction units shall conduct transactions at KBNN units through the method of submitting paper applications, vouchers, and documents at KBNN.

Article 18. Expenses

1. The expenses incurred by the units using the State Budget to implement ETD with KBNN include:

a) Expenses for purchasing office equipment (if any) to participate in ETD with KBNN.

b) Expenses for purchasing public digital certificates from service providers; internet subscription fees of the units using the State Budget to participate in ETD with KBNN; fees for receiving SMS notifications about account balance changes paid by the units using the State Budget to telecommunications service providers.

c) Other expenses (if any).

2. The expenses stipulated in Clause 1 of this Article are State Budget expenditures and shall be accounted for and settled in accordance with prescribed regulations.

Section 3

ELECTRONIC TRANSACTIONS BETWEEN KBNN AND BANKS

Article 19. Electronic Transactions between KBNN and Banks

1.  Contents of ETD include:

a) Inter-bank electronic payments between KBNN and the State Bank of Vietnam and commercial banks.

b) Centralized bilateral electronic payments between KBNN and commercial banks where KBNN has accounts.

c) Exchange of information and data on State budget revenue.

2.  ETD Process:

a) The process of inter-bank electronic payments between KBNN and the State Bank of Vietnam and commercial banks shall be implemented in accordance with the regulations of the State Bank of Vietnam.

b) The process of centralized bilateral electronic payments between KBNN and commercial banks where KBNN has accounts shall be implemented in accordance with the agreement on the centralized bilateral electronic payment process between KBNN (Central) and each commercial bank system as stipulated in Circular No. 315/2016/TT-BTC dated November 30, 2016 of the Ministry of Finance on managing and using KBNN accounts opened at the State Bank of Vietnam and commercial banks.

c) The process of exchanging information and data on State budget revenue between KBNN and commercial banks where accounts are opened shall be implemented in accordance with the coordination agreement on collecting State budget revenue between KBNN (Central) and each commercial bank system, in compliance with Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance guiding the collection and management of State budget revenues through KBNN; Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance guiding procedures for collecting and paying State budget revenues for taxes and domestic revenues; Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Ministry of Finance stipulating procedures for declaration, guarantee of tax money, payment of taxes, late payment penalties, fines, fees, other revenues, for exported, imported, and transited goods and means of transportation for exit, entry, and transit.

 

Section 4

OTHER ELECTRONIC TRANSACTIONS

IN BUSINESS OPERATIONS KBNN

 

Article 20. ETD between KBNN and information-providing units and other organizations

1. Contents of ETD include exchanges of information and data related to electronic documents and vouchers for information provision to prepare State Financial Reports; transactions using temporarily idle state funds or borrowing to cover temporary state fund shortages; other ETD in KBNN business operations (if any).

2. KBNN shall base on needs and technological infrastructure capabilities to coordinate with relevant units to determine the contents, timelines, and processes for implementing ETD between KBNN and information-providing units and ETD between KBNN and other organizations.

Article 21. Information Exchange between State Treasury and Financial Authorities

1. The implementation of information exchange between the State Treasury and financial authorities, tax authorities, and customs authorities shall be carried out in accordance with current regulations of the Ministry of Finance on procedures for information exchange among financial authorities (Decision No. 1027/QD-BTC dated May 19, 2009 of the Ministry of Finance on the issuance of management procedures for state budget revenue collection under the modernized state budget revenue and payment project; Decision No. 654/QD-BTC dated April 2, 2013 of the Ministry of Finance on supplementing the management procedures for state budget revenue collection under the modernized state budget revenue and payment project issued together with Decision No. 1027/QD-BTC dated May 19, 2009 of the Minister of Finance; Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance guiding procedures for state budget revenue collection for various taxes and domestic revenues; Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Ministry of Finance stipulating procedures for declaration, guarantee, payment of taxes, late payment penalties, fines, fees, and other revenues for exported, imported, and transiting goods and vehicles exiting, entering, and transiting the country; Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury).

2. For reports required to be sent to relevant agencies, if the State Treasury has already sent them electronically with digital signatures, then the State Treasury does not need to send paper reports to those agencies, except where otherwise provided by law.

Article 22. Information Exchange within the State Treasury System

1. Content of information exchange includes:

a) Electronic payment transactions between units within the State Treasury system.

b) Information exchange reports between units within the State Treasury system (county financial information summary reports, state financial reports, and other reports if applicable); exchange of information on legal regulatory documents and administrative directives within the State Treasury system in electronic form.

2. Based on the capacity of information technology infrastructure, the State Treasury will establish the content, timeline, and specific procedures for implementing information exchanges within the State Treasury system, ensuring compliance with this Circular and other related legal regulatory documents.

 

Chapter III

IMPLEMENTATION

Article 23. Responsibilities of Units

1. Responsibilities of the State Treasury

a) Establish, manage, and operate the State Treasury's electronic information portal and online public service portal; implement necessary technical measures and backups to ensure the safety, security, and confidentiality of information exchanges in State Treasury operations in accordance with national laws.

b) Receive transaction documents from units and provide electronic results on the State Treasury's online public service portal; guide and support units in using online public services of the State Treasury.

c) Cease providing online public services to units that violate information confidentiality regulations as stipulated in Article 10 of this Circular.

d) Coordinate with commercial banks, financial authorities, and other organizations to develop and implement information exchanges as specified in Articles 19, 20, and 21 of this Circular.

e) Develop and implement internal procedures for information exchanges in State Treasury operations.

g) Organize surveys and evaluations of information technology application situations at transaction units in each area, report to the Ministry of Finance for consideration and decision on the scope of areas and transaction units required to participate in information exchanges with the State Treasury on the State Treasury's online public service portal in accordance with actual conditions.

2. Responsibilities of Transaction Units, Information Providers, and Other Organizations

a) Manage login accounts to the State Treasury's online public service portal; implement solutions to secure information in information exchanges with the State Treasury in accordance with Article 10 of this Circular.

b) Manage digital signatures and ensure their security, accuracy, and validity on control expenditure documents and account opening registration documents submitted via the State Treasury's online public service portal in accordance with Article 6 of this Circular.

c) Ensure the legality, completeness, accuracy, and truthfulness of electronic documents and certificates submitted to the State Treasury in accordance with the Law on Electronic Transactions and current legal regulatory documents.

d) Monitor, update, and respond to information related to information exchanges with the State Treasury.

Article 24. Effective Date

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

2. Repeal Circular No. 209/2010/TT-BTC dated December 20, 2010 of the Ministry of Finance on Information Exchanges in State Treasury Operations.

3. Terminate the pilot implementation of electronic transaction procedures for online public services on the State Treasury's information portal according to Decision No. 2704/QD-BTC dated December 17, 2015 of the Minister of Finance on piloting electronic transaction procedures for online public services on the State Treasury's information portal.

4. From the date this Circular takes effect, incomplete transactions initiated before the effective date of this Circular shall continue to be processed according to the Ministry of Finance's pilot documents on electronic transaction procedures for online public services on the State Treasury's information portal. New transactions initiated from February 1, 2018 shall be implemented in accordance with this Circular.

In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents./.