This Circular guides the handling of overdue debts due to objective reasons for state-owned enterprises, specifies the authority to decide on recording such debts as losses in business operations, and the agency responsible for approving final accounts.
要点
- Operating state-owned enterprises are permitted to record as losses in business operations debts that should be collected but cannot be recovered due to objective reasons, based on the decision of the Chairman of the People's Committee of the province or the Minister, Head of Central Ministries and Agencies (Point 1).
- Provincial, Ministry, and Central Sector Settlement Committees are responsible for processing payments and classifying the causes of overdue debts according to Decision No. 277/CT and Directive No. 235/TTg (Point 2).
- The financial agency at the same level shall approve the final accounts for recording losses, which can be deducted from the actual profit of the planned year and the following year.
- The Central Committee for Comprehensive Debt Settlement shall guide the implementation, conduct inspections, and re-inspections in accordance with regulations.
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全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 14TC/TTTN |
HA NOI, February 18, 1995 |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 14 TC/TTTN DATE February 18, 1995 GUIDING AMENDMENTS TO THE JOINT CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE BANK NO. 12/TTLB DATED AUGUST 21, 1992
To resolve difficulties in settling the total payment of overdue debts during phase II, upon the proposal of the debt settlement boards at all levels, after reaching consensus between the Ministry of Finance and the State Bank of Vietnam, this document supplements some points in Joint Circular No. 12/TTLB dated August 21, 1992, guiding financial treatment related to overdue debts for enterprises.
1. Point b, Section III, which lists objective causes states "... if revenue is insufficient to repay the debt, state-owned enterprises in operation may record it as operating loss according to the decision of the Central Debt Settlement Steering Committee."
Now it is replaced with "... if the receivable debt discrepancy cannot be collected due to objective reasons, it belongs to state-owned enterprises in operation and is permitted to be recorded as operating loss according to the decision of the Chairman of the People's Committee of the province (if it is local economy) or the Minister, Head of central ministries (if it is central economy). For debts where the debtor is another province, ministry, or department, the debt settlement board of the debtor side approves the objective reasons for non-payment and notifies the debt settlement board of the creditor side, so that the People's Committee of the province, Minister, or head of the department of the creditor issues a decision allowing the enterprise to record it as operating profit or loss. The finance authority at the same level shall implement the approval of the settlement and recording of the loss, which can be deducted from the actual profit of the plan year and the following year.
2. Implementation organization:
Pursuant to Decision No. 277/CT dated July 29, 1992, and Directive No. 235/TTg dated May 11, 1994 of the Prime Minister, the debt settlement boards at provincial and central ministry and department levels are responsible for handling the classification of causes leading to overdue debts.
The Central Debt Settlement Steering Committee and its member agencies will guide the implementation by relevant entities, conduct inspections, and re-inspections according to the regulations of the Central Debt Settlement Steering Committee leadership.
This circular supplements Joint Circular No. 12/TTLB dated August 21, 1992 of the Ministry of Finance and the State Bank of Vietnam.
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Hồ Tế (Signed) |
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