Circular No. 135/2018/TT-BTC stipulates the management of cash, valuable papers, precious assets temporarily deposited or detained by the State Treasury for safekeeping.

    

CIRCULAR

Regulations on the management of cash, valuable papers, precious assets temporarily deposited,
temporarily detainedby the State Treasury for safekeepingfor storage

Pursuant to Decree No. 18/2002/NĐ-CP dated February 18, 2002 of the Government promulgating the Management Regulation for Evidence Storage;

Pursuant to Decree No. 70/2013/NĐ-CP dated July 2, 2013 amending and supplementing certain provisions of the Management Regulation for Evidence Storage issued together with Decree No. 18/2002/NĐ-CP dated February 18, 2002 of the Government;

Pursuant to Decree No. 29/2018/NĐ-CP dated March 5, 2018 of the Government stipulating procedures, formalities, establishment of ownership for all people's property and handling of property established as all people's ownership;

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

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

The Minister of Finance issues this Circular regulating the management of cash, valuable papers, precious assets temporarily deposited, temporarily detained (hereinafter referred to as assets) received by the State Treasury for safekeeping.

Article 1. Scope of Regulation

This Circular regulates the management of cash, valuable papers, precious assets temporarily deposited, temporarily detained (hereinafter referred to as assets) received by the State Treasury for safekeeping.

Article 2. Applicability

1. Units within the State Treasury system.

2. Organizations, state agencies related to the transfer and receipt of assets for safekeeping with units of the State Treasury in accordance with the law.

Article 3. Explanation of Terms

In this Circular, the following terms shall be understood as follows:

1. Cash: Refers to paper money (including cotton money, polymer money) and metal coins issued by the State Bank of Vietnam.

2. Valuable papers: Includes bonds, bills, stocks, government securities, and other types of valuable papers as prescribed by law.

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

4. Sealing: Refers to the use of sealing paper or lead seals to mark signs on boxes/bags/packets of assets that have been packed, ensuring they remain intact and complete.

Article 4. Origin of assets received by the State Treasury for safekeeping

1. Assets with decisions on confiscation or decisions on establishing ownership for all people made by competent authorities according to the law.

2. Assets temporarily deposited, temporarily detained by functional agencies awaiting decisions from competent authorities.

Article 5. Forms of receiving safekeeping

1. The State Treasury receives safekeeping of assets in sealed boxes/bags/packets handed over by the sending unit; the seal bears the stamp of the sending unit and the signature of the person who sealed it.

2. In cases where the sending unit deposits cash or foreign currency cash into a temporary holding account awaiting processing at the State Treasury, the procedure is as follows:

a) For cash deposited at the State Treasury: The State Treasury counts and determines the value of the asset and records it in the temporary holding account awaiting processing of the unit at the State Treasury in accordance with Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance.

b) For cash and foreign currency cash (foreign currencies for which the State Treasury has foreign currency settlement accounts at banks) deposited at banks: The unit directly deposits at commercial banks to transfer into the State Treasury's account. The unit carries out the deposit according to the guidance of the commercial bank. The State Treasury records it in the temporary holding account awaiting processing of the unit at the State Treasury in accordance with regulations.

1. For assets with origins as prescribed in Clause 1, Article 4 of this Circular.

a) Documents for the State Treasury to accept assets: When sending assets to the State Treasury, the sender must provide the following documents:

- Request letter for asset storage (Form No. 01 attached to this Circular).

- Decision to confiscate or decision to establish full ownership of the state from the competent authority.

- Asset disposal plan of the competent authority.

- Certificate of asset appraisal results (if available).

- Identity card or Citizen Identification Card of the person delivering the assets.

- Other relevant documents about the assets (if available).

In cases where the asset disposal plan has not been approved when sending assets to the State Treasury for storage; after the plan has been approved by the competent authority, the agency responsible for handling the assets must submit the asset disposal plan to the State Treasury.

b) Procedure for the State Treasury to Receive and Safeguard Assets

- Verify the documents in accordance with the provisions of point a, Clause 1 of this Article.

- Inspect the sealing, ensuring that the seal bears the stamp of the sending unit and the signature of the sealer. The State Treasury will not accept the storage of multiple cases in one sealed package.

- Prepare the Handover and Receipt Record for Storage (Form No. 02 attached to this Circular).

- The State Treasury’s Warehouse Management Unit seals the box/pouch/package of the sending entity again and signs on the seal. Each box/pouch/package contains only the assets of one case.

- On the day of work, within the working hours, after receiving all the documents specified in Point a, Clause 1 of this Article, the State Treasury will process the receipt of the assets.

When the asset disposal plan from the competent authority is available, the State Treasury shall process the submission to the State Budget in accordance with the laws on state budget. For negotiable instruments, the unit responsible for handling the assets shall convert them into cash and deposit them into the State Treasury. If negotiable instruments cannot be converted into cash, they shall be stored and safeguarded at the State Treasury.

2. For assets with origins as prescribed in Clause 2, Article 4 of this Circular.

a) Documents for the State Treasury to accept assets: When sending assets to the State Treasury, the sender must provide the following documents:

- Request letter for asset storage (Form No. 01 attached to this Circular).

- Temporary holding record of assets; asset handover record.

- Certificate of asset appraisal results (if available).

- Identity card or Citizen Identification Card of the person delivering the assets.

- Other relevant documents about the assets (if any).

b) Procedures for the State Treasury to accept and store assets.

- Verify the documents in accordance with the provisions of point a, Clause 2 of this Article.

- Inspect the sealing in accordance with the provisions of point b, Clause 1 of this Article.

- Prepare the Handover and Receipt Record (Form No. 03 attached to this Circular).

- The State Treasury's warehouse management team shall implement the storage of boxes/bags/packets of assets in accordance with the provisions of point b, Clause 1 of this Article.

- Within the working day, upon receiving all required documents as stipulated in point a, Clause 2 of this Article, the State Treasury shall proceed with the asset acceptance procedures.

1. Documents for the State Treasury to Deliver Assets: When reclaiming assets, the sender must have the following documents:

a) Request letter for asset receipt (Form No. 01 attached to this Circular).

b) Decision on asset disposal by the competent authority.

c) Plan for handling the assets from the competent authority.

d) Identity card or Citizen Identification Card of the person receiving the assets.

2. Procedure for the State Treasury to Deliver Assets:

a) When delivering assets, the State Treasury shall verify the documents in accordance with the provisions of Clause 1 of this Article and prepare the Handover and Receipt Record (Form No. 03 attached to this Circular).

b) Before delivering assets, the State Treasury must require the sender to recheck the condition and sealing of the boxes/bags/packets. If there are suspicious signs regarding the sealing, both parties shall confirm and prepare a record. The sender has the right to invite an appraisal agency to inspect the sealing of the boxes/bags/packets in the presence of the State Treasury.

If the boxes/bags/packets are found to be unsealed or damaged during inspection, both parties must prepare a record and invite the competent authorities to handle the situation according to the law.

c) Deliver the assets in the sealed box/pouch/package of the sender.

3. Within the working day, upon receiving all required documents as stipulated in Clause 1 of this Article, the State Treasury shall proceed with the asset delivery procedures.

Article 8. Responsibilities of the parties in transferring, receiving, and handling assets

1. Responsibilities of the State Treasury:

a) Open various types of registers to record and monitor each entry and exit of assets.

b) Guide procedures and create favorable conditions for the transferring party to transfer and receive assets.

c) Prepare all necessary means: wrapping paper, binding ropes, bags, boxes, seals.

d) Maintain confidentiality and ensure absolute safety of sealed boxes/bags/packets of the transferring party's assets, preventing any confusion, loss, or damage to assets.

đ) Return the correct and complete assets according to the sealed boxes/bags/packets to the transferring party upon the decision of the competent authority.

e) Timely notify the transferring party of any potential damage to the sealed boxes/bags/packets for preservation so that appropriate measures can be taken.

g) The State Treasury is responsible for implementing the competent authority’s decision on asset disposal and is not liable for the content of the asset disposal decision.

h) The State Treasury is not responsible for the quantity, weight, and quality of the sealed boxes/bags/packets of the transferring party's assets that remain intact.

i) Before January 15th of each year, the State Treasury sends a notification to the asset transferring unit regarding the number of boxes/bags/packets of assets not yet processed at the State Treasury up to December 31st of the previous year.

k) In case the State Treasury discovers the loss of the transferring unit's assets at the State Treasury, the State Treasury where the loss occurred must immediately report to the competent authority and the transferring unit to cooperate in resolving the issue.

2. Responsibilities of agencies and organizations transferring assets to the State Treasury

a) Adhere to the procedures and processes for transferring and receiving assets as stipulated.

b) Seal assets according to Clause 1, Article 5 of this Circular, ensuring that assets belonging to each case are sealed separately in one box/bag/packet.

c) Inspect the seal of boxes/bags/packets when receiving assets; bear responsibility for the list of assets in the sealed boxes/bags/packets stored at the State Treasury and the entire quantity, weight, and quality of their own assets when receiving intact sealed packets.

d) If the transferring party discovers the loss of asset documentation, they must immediately report it in writing to the State Treasury to prevent theft.

đ) Based on the notification from the State Treasury about the number of boxes/bags/packets of assets, the transferring unit is responsible for checking the records and responding in writing to the State Treasury.

e) Promptly report to the competent authority to handle any remaining assets stored at the State Treasury or those with a disposal decision from the competent authority but not yet disposed of.

g) When changing the transferring unit to another unit, the receiving unit must request in writing that the State Treasury continue to store the assets according to the competent authority's decision.

Article 9. Effective Date

1. This Circular takes effect from February 15, 2019.

2. This Circular replaces Circular No. 122/2012/TT-BTC dated July 27, 2012, issued by the Ministry of Finance, concerning the management of precious assets and valuable papers transferred and preserved by the State Treasury.

3. Units within the State Treasury system; state organizations and agencies related to the transfer and receipt of assets for storage are responsible for implementing this Circular.

During implementation, if there are difficulties or obstacles, please promptly reflect them to the Ministry of Finance for study and resolution./.