Circular No. 155/2013/TT-BTC on the retention period for records and documents commonly formed in the financial sector's activities

CIRCULAR

Provisions on the retention period for records and documents

commonly formed in the activities of the finance sector

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Pursuant to the Law on Archives No. 01/2011/QH13 dated November 11, 2011;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 01/2013/NĐ-CP dated January 3, 2013 detailing the implementation of certain provisions of the Law on Archives;

Implementing Circular No. 09/2011/TT-BNV dated June 3, 2011 of the Minister of Home Affairs regarding the retention period for records and documents commonly formed in the activities of agencies and organizations;

At the proposal of the Director of the Ministry of Finance's Office,

The Minister of Finance issues this circular on the retention period for records and documents commonly formed in the activities of the finance sector as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the retention period for records and documents commonly formed in the activities of the finance sector.

Article 2. This Circular applies to agencies and units under and affiliated with the Ministry of Finance.

Article 2. Interpretation of Terms

Point 1. "Retention period for documents" means the necessary time to keep records and documents from the year the work is completed.

Point 2. "Documents retained permanently" are documents with significance and value of use that are not dependent on time.

Point 3. "Documents retained for a limited period" are documents not falling within the scope specified in Clause 2 of this Article and are determined to have a retention period of less than 71 years.

Article 3. Table of Retention Periods for Records and Documents

Attached to this Circular is the Table of Retention Periods for records and documents commonly formed in the activities of the finance sector applicable to the following groups of records and documents:

A. Documents commonly formed in the activities of agencies and units

- Group 1: Summary documents

- Group 2: Planning, statistics, and development documents

- Group 3: Organization, personnel, training, and political security documents

- Group 4: Labor and salary documents

- Group 5: Financial, accounting, and asset documents

- Group 6: Construction project documents

- Group 7: Science and technology application and information technology documents

- Group 8: International cooperation documents

- Group 9: Inspection, complaint resolution, anti-corruption, thrift, and waste prevention documents

- Group 10: Competition and reward documents

- Group 11: Legal documents

- Group 12: Publishing, press, and propaganda documents

- Group 13: Administrative, archiving, office management documents

- Group 14: Party organization documents

- Group 15: Trade Union organization documents

- Group 16: Youth Union organization documents

B. Specialized documents categorized by fields of activity

- Group 1: Financial and budget management documents

- Group 2: State management of investment capital development funds

- Group 3: State management of accounting and auditing

- Group 4: Debt and foreign financial management documents

- Group 5: Corporate financial management documents

- Group 6: State management of prices

- Group 7: Banking and financial institution management documents

- Group 8: Insurance management and supervision documents

- Group 9: Public asset management documents

- Group 10: Domestic tax field documents

- Group 11: Customs and import-export tax field documents

- Group 12: National Treasury field documents

- Group 13: National reserve field documents

- Group 14: Securities field documents

- Group 15: Education and training field documents

Article 4. Use of the Preservation Period Table for Records and Documents

1. The Preservation Period Table for records and documents in the finance sector is used to determine the preservation period for records and documents formed in the fields of state management of the finance sector. The preservation periods for records and documents in the finance sector are defined as follows:

- Permanent preservation: These are documents that are preserved without a specific time limit.

Records and documents at this level are stored in current archives (institutional archives or directly superior institutional archives), then selected to be transferred to Historical Archives when the deadline specified by the law on archives is reached.

When selecting documents to transfer to Historical Archives, the completeness of the collection (archive group) of documents, historical stages and points must be considered; if necessary, the preservation period for records and documents with a limited term may be raised to permanent preservation.

- Limited-term preservation: These are documents that have a specific preservation period determined in years from the date of issuance of the document, or from the date the record is completed.

Records and documents at this level are stored in current archives (institutional archives or directly superior institutional archives), and upon expiration of the preservation period, they will be statistically reviewed by the Document Value Determination Council of the institution to decide whether to continue preserving them or to destroy them. The destruction of expired documents must be carried out according to the provisions of the law on archives.

2. Based on this Circular, subordinate agencies and units under the Ministry of Finance shall specify the preservation periods for records and documents in specialized fields. The level of determining the preservation period for records and documents shall not be lower than the levels prescribed in the Preservation Period Table for records and documents issued together with this Circular.

In cases where there are records and documents not covered by the Preservation Period Table for records and documents issued together with this Circular, units may apply corresponding preservation periods for records and documents to determine them.

3. Agencies and units outside the finance sector may apply this to establish a Preservation Period Table for records and documents for related financial and budgetary materials.

Article 5. Implementation Provisions

This Circular takes effect from January 1, 2014, replacing Decision No. 5270/QD-BTC dated December 30, 2005 of the Minister of Finance on the Preservation Period Table for records and documents of the Ministry of Finance.

Article 6. Implementation Organization

The Director of the Office of the Ministry of Finance and the Heads of units under and subordinate to the Ministry of Finance are responsible for disseminating, directing, guiding, and supervising the implementation of the provisions of this Circular by cadres, civil servants, and employees under their management./.