Circular No. 185/2015/TT-BTC guides the registration, issuance, and use of codes for entities related to the state budget.

CIRCULAR

Guidelines for registration, issuance, and use of code numbers of entities related to the state budget

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Construction Law No. 50/2014/QH13 dated June 18, 2014;

Pursuant to the Public Investment Law No. 49/2014/QH13 dated June 18, 2014;

Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Information Technology No. 67/2006/QH11 dated June 29, 2006;

Pursuant to the Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to the Government Decree No. 26/2007/NĐ-CP dated February 15, 2007 detailing the implementation of the Electronic Transactions Law regarding digital signatures and certification services for digital signatures;

Pursuant to the Government Decree No. 27/2007/NĐ-CP dated February 23, 2007 on electronic transactions in financial activities;

Pursuant to the Government Decree No. 106/2011/NĐ-CP dated November 23, 2011 amending and supplementing certain Articles of the Government Decree No. 26/2007/NĐ-CP dated February 15, 2007;

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Information Technology and Financial Statistics,

The Minister of Finance issues this Circular guiding the registration, issuance, and use of code numbers of entities related to the state budget.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular details the documents, procedures, and processes for registering code numbers of entities related to the state budget (hereinafter referred to as code number of budget-related entity); changing registered information of code number of budget-related entity; managing and using code number of budget-related entity; tasks and authorities of agencies and units responsible for registering, issuing, managing, and using code number of budget-related entity.

2. This Circular does not apply to the registration of code number of budget-related entity for budgetary units, state budget users, national defense and security projects classified as state secrets; units and investment projects under the national defense and security sector.

Article 2. Applicability

This Circular applies to the following subjects:

1. State agencies, political organizations, and political-social organizations.

2. Social-political occupational organizations, social organizations, and social-occupational organizations supported by the state budget according to assigned tasks by the state.

3. Public service units.

4. Other entities with relations to the state budget.

5. Financial agency.

6. State Treasury agency.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Entities with relations to the state budget include: budgetary units at all levels, state budget users, other entities with relations to the state budget; central and provincial, district, commune-level investment projects funded from the state budget.

2. Level I budgetary unit is a budgetary unit that receives budget estimates assigned by the Prime Minister or People's Committee.

3. Budgetary unit is an agency, organization, or unit that receives budget estimates assigned by the competent authority.

4. State budget user is a budgetary unit directly managing and using the state budget.

5. Other entities with relations to the state budget include:

a) National financial funds outside the state budget;

b) Project management boards authorized to manage investment projects with legal personality, permitted to register and use accounts at the State Treasury as stated in the establishment decision or document issued by the competent state authority;

c) Units supported by the state budget for investment expenses;

d) Units and organizations permitted by the competent state authority to collect state budget revenues as prescribed;

đ) Other units and organizations permitted to register and use code number of budget-related entity as stipulated by the competent state authority.

6. Investment project (hereinafter referred to as project) includes projects within the annual capital investment plan funded from the state budget, government bonds, and counterpart funds for official development assistance (ODA) projects assigned by the state. Capital investment plan includes preparation capital and implementation capital.

7. A valid copy of documents in the application for registration of code number of budget-related entity is a copy issued from the original book or a certified copy from the original by a competent authority or a copy compared with the original and signed and stamped with confirmation by the entity applying for the code number.

8. Code number registration software of budget-related entity is specialized software developed and operated by the Ministry of Finance to send, receive, store, display, or perform other operations on data to serve the registration of code number of budget-related entity.

9. Online public service for code number registration of budget-related entity (Online public service) is an administrative public service provided by the Ministry of Finance, Provincial Departments of Finance through the internet for entities with relations to the state budget to organize online registration of code number of budget-related entity; notify issuance of electronic certificate of code number of budget-related entity; access and search registration file information of code number of budget-related entity and other contents serving the registration and issuance of code number of budget-related entity.

10. Online application for registration of code number of budget-related entity is an application for registration of code number of budget-related entity submitted through the online public service for code number registration of budget-related entity, including documents as specified in the paper application and converted into electronic form.

11. Data message is information created, sent, received, and stored electronically.

12. Electronic document is a document expressed in the form of a data message.

13. Registration account of code number of budget-related entity is an account created by the online public service for code number registration of budget-related entity when the representative of the entity performs the registration of code number of budget-related entity through the online public service.

Article 4. Provisions on Issuing and Using Budget-related Entity Codes

1. Budgetary units, state budget users, other entities with budget relations, project sponsors or Project Management Boards (hereinafter collectively referred to as project sponsors) that have investment projects must declare and register with the Financial Authority to obtain a budget-related entity code.

Central budget units submit registration files for budget-related entity codes to the Ministry of Finance (Department of Information Technology and Financial Statistics). Local budget units (provincial, district, commune-level budgets) submit registration files for budget-related entity codes to the Department of Finance of the province or centrally governed city where the unit's main office is located.

2. The Ministry of Finance (Department of Information Technology and Financial Statistics) is responsible for issuing budget-related entity codes to central budget units.

3. The Department of Finance of provinces and centrally governed cities is responsible for issuing budget-related entity codes to local budget units (provincial, district, commune-level budgets).

4. Each entity with budget relations shall only be issued a single unique code throughout its operational period from establishment until termination. A budget-related entity code once issued will not be reused for another entity with budget relations.

5. The budget-related entity code assigned to an entity when it changes its organizational form (except for entities changing their organizational form from other types of budget-related entities to budgetary units or state budget users and vice versa), and when an investment project changes its sponsor, shall remain unchanged.

6. When an entity, organization, or investment project ceases operations, the budget-related entity code becomes invalid and cannot be reused.

Use of Budget-related Entity Codes

a) Entities with budget relations shall use the assigned budget-related entity code for budget-related transactions from the budget preparation stage, consolidation and allocation of budgets, execution and settlement of the state budget. Entities with budget relations must record the budget-related entity code on transaction documents, accounting books, invoices, and reports related to the use of the state budget;

b) Financial Authorities at all levels are responsible for using the budget-related entity code to manage the preparation of state budget expenditure plans, consolidation and allocation of budgets, execution and settlement of the state budget:

- Transaction documents related to the use of the state budget must include the budget-related entity code;

- Financial Authorities and Treasury Departments at all levels are responsible for updating the budget-related entity code into the control, payment, and disbursement systems of the state budget. Standardize the exchange and use of information on the state budget across the entire financial sector;

c) Ministries, ministerial-level agencies, and other central agencies (hereinafter collectively referred to as central agencies) and provinces and centrally governed cities (hereinafter collectively referred to as localities) are responsible for updating the budget-related entity codes and information about budget-related entities under their jurisdiction into relevant information systems of central agencies and localities. Gradually implement standardized information exchange and integration regarding the state budget among ministries, central agencies, and localities nationwide.

Article 5. Code number of units related to the state budget

1. The code number of budget-related units (BRU code) is a series of numbers defined according to a unified principle to be assigned to each unit related to the state budget. The BRU code is used to identify each budgetary unit, state budget using unit, other units related to the state budget, and investment projects, along with management indicators of the unit and investment project, and is managed uniformly nationwide to serve the work of managing the state budget.

2. The structure of the BRU code consists of two parts: the identifier part and the management indicator part. The identifier part includes unique information, while the management indicator part includes information related to budgetary units, state budget using units, other units related to the state budget, and investment projects. The relationship between the identifier and the management indicator is that from a single unique identifier, all management indicators can always be fully determined.

3. The identifier part of the BRU code consists of 7 characters arranged as follows:

NX₁X₂X₃X₄X₅X₆

Where:

- N is a character distinguishing the code, defined as follows:

+ N = 1, 2 for budgetary units at various levels and state budget using units;

+ N = 3 for other units related to the state budget;

+ N = 7, 8 for investment projects;

- X₁X₂X₃X₄X₅X₆ X is the serial number of units related to the state budget.

4. Management indicators

a) Management indicators for budgetary units, state budget using units, and other units related to the state budget include: name of the unit, type of unit, budget chapter, budget level, directly managing superior unit, establishment document of the unit, address of the unit, information about the representative of the unit registering the BRU code;

b) Management indicators for investment projects include: name of the investment project, group of investment projects, form of the project, project management form, higher-level project (if any), project sponsor, project management board (if any), higher-level supervising authority, investment decision or document announcing approval of the project's main direction (for projects in the preparatory stage), total investment amount, source of investment capital, location of project implementation, economic sector.

Article 6. Electronic certificate of the code number of units related to the state budget

1. The electronic certificate of the BRU code is issued by the Financial Authority to announce the BRU code through the Online Public Service.

2. The electronic certificate of the BRU code is stored as electronic data in the BRU code issuance software and is updated fully based on the content in the BRU code registration dossier of the unit.

3. Each electronic certificate of the BRU code is attached with a barcode for verification and determination of the code issued by the Financial Authority.

4. Units registering the BRU code shall receive the electronic certificate of the BRU code on the Online Public Service system, print it out, and proceed with transactions related to the state budget.

5. The model of the electronic certificate of the BRU code used for budgetary units, state budget using units, and other units related to the state budget is Model 05A-MSNS-BTC attached as an appendix to this Circular; the model of the electronic certificate of the BRU code used for investment projects is Model 05B-MSNS-BTC attached as an appendix to this Circular.

Article 7. Quantity of dossiers, methods of registering the code number of units related to the state budget

1. A unit registering the BRU code only submits one set of dossiers when performing the BRU code registration procedure.

2. The BRU code registration dossier is submitted to the Financial Authority issuing the code through one of the following three methods:

a) Submitting the dossier in person;

b) Submitting the dossier via postal service;

c) Submitting the dossier via the Online Public Service for BRU code registration.

Chapter II
Dossier, Procedure, and Formalities for Registering the Code Number of Units Related to the State Budget Through Direct Submission or Postal Service

Article 8. Documents for registering unit code numbers related to the state budget

1. Documents for registering unit code numbers (UCN) for budgetary units and state budget users include:

a) The UCN registration form for budgetary units, state budget users, and other entities related to the state budget according to Form No. 01-MSNS-BTC attached as an appendix to this Circular;

b) A statistical table of units requesting UCN issuance (for budgetary users and budgetary units) according to Form No. 07-MSNS-BTC attached as an appendix to this Circular, confirmed with information from the managing authority or a certified copy of the establishment document of the unit.

2. Documents for registering UCN for other entities related to the state budget include:

a) The UCN registration form for budgetary units, state budget users, and other entities related to the state budget according to Form No. 01-MSNS-BTC attached as an appendix to this Circular;

b) Certified copies of the following documents:

- Establishment document of the unit;

- Relevant documents from state agencies with authority to assign tasks and funds to the unit.

3. Documents for registering UCN for investment projects during the preparatory stage include:

a) The UCN registration form for investment projects during the preparatory stage according to Form No. 02-MSNS-BTC attached as an appendix to this Circular;

b) Certified copies of the Decision or Notification of the competent authority approving the investment project's proposal.

4. Documents for registering UCN for investment projects during the implementation stage include:

a) The UCN registration form for investment projects during the implementation stage according to Form No. 03-MSNS-BTC attached as an appendix to this Circular;

b) Certified copies of one of the following documents:

- Investment project decision;

- Decision approving the economic-technical report for projects that only prepare such reports;

- Adjustments to the project decision (if any).

Article 9. Receiving and processing documents for registering unit code numbers related to the state budget

1. When receiving documents for registering UCN, the Financial Authority shall check the validity of the documents.

If the UCN registration documents are complete and valid, the Financial Authority shall issue a receipt for the UCN registration documents according to Form No. 09-MSNS-BTC attached as an appendix to this Circular and send it to the person submitting the documents.

If the documents are valid but incomplete, the Financial Authority will still accept the documents and request the entity to supplement the documents within 10 (ten) working days from the date of submission. If the documents are invalid, the Financial Authority will return the documents and guide the entity to complete them before resubmitting.

2. After issuing the receipt for the UCN registration documents, the Financial Authority shall enter all information accurately from the UCN registration documents and digitize the documents in the UCN issuance software system.

3. Each entity, upon completing the submission of UCN registration documents, will be provided with a login account on the Online Public Service System by the Financial Authority to check the status of document reception and processing, and the results of UCN issuance. The login account will be sent automatically to the email address and mobile phone number of the representative of the entity submitting the UCN registration documents.

4. In cases where the entity registering UCN does not have a network system to receive electronic UCN certification documents, the Financial Authority has the responsibility to print out the electronic UCN certification documents and deliver them to the entity at the document reception location or send them via postal service to the entity.

Article 10. Time limit for issuing and notifying the issuance of the Certificate of Unit Code related to electronic budget

1. The Financial Agency shall issue the unit code and notify the issuance of the electronic Certificate of Unit Code to the entity within 03 (three) working days from the date of receipt of complete and valid documents.

2. Time limit for reissuing the electronic Certificate of Unit Code

When the information criteria for registering the unit code change, leading to changes in the information criteria in the previously issued electronic Certificate of Unit Code, the entity must follow the procedures outlined in Article 11 of this Circular to request the Financial Agency to reissue the electronic Certificate of Unit Code. The time limit for reviewing and processing the reissuance of the electronic Certificate of Unit Code is 03 (three) working days from the date the Financial Agency receives complete and valid registration documents.

Article 11. Registration of changes in information about the unit code related to the budget

1. In cases where entities related to the budget have changes in registration criteria such as the name of the entity, project name, investor name, entity address, investor address, or superior management agency name, the entity must send a notification to the Financial Agency that issued the unit code. The content of the notification must be in accordance with Model No. 06-MSNS-BTC attached as an appendix to this Circular.

2. The method of sending notifications to adjust unit code information shall be carried out in accordance with the provisions of Clause 2, Article 7 of this Circular.

3. Upon receiving the notification from the entity, the Financial Agency will establish and send a receipt for the unit code registration application form according to Model No. 09-MSNS-BTC attached as an appendix to this Circular to the applicant and proceed to reissue the electronic Certificate of Unit Code for the entity, retaining the original code, and updating the registration information according to the entity's notification.

Article 12. Registration of information on project phase transfer

1. For projects transferring from the investment preparation phase to the implementation phase, after the competent authority approves the investment project decision, the investor must prepare and submit supplementary information registration documents for the project phase transfer to the Financial Agency that issued the unit code.

2. Supplementary information registration documents for the project phase transfer include:

a) Notification of project phase transfer according to Model No. 04-MSNS-BTC attached as an appendix to this Circular;

b) Certified copies of one of the following documents:

- Investment project decision;

- Decision approving the economic-technical report for projects that only prepare such reports;

- Adjustments to the project decision (if any).

3. The unit code is only issued for each phase of the investment project (investment preparation phase, implementation phase) if each phase of the project is decided to be an independent project. For projects where phases are not separated into independent projects or where the investment preparation phase and the implementation phase are carried out simultaneously within the same fiscal year and allocated the same investment funds, a single code is issued for all phases of the investment project.

4. If the project name or investor name changes during the implementation phase, the unit code issued for the project during the preparation phase remains unchanged. The Financial Agency that issued the code will update the project name or investor name based on the supplementary information registration documents for the project phase transfer and reissue the electronic Certificate of Unit Code. If the project name and investor name remain unchanged from the preparation phase, the electronic Certificate of Unit Code remains unchanged, and the supplementary information registration documents for the project phase transfer will be updated in the unit code issuance software by the Financial Agency that issued the code.

Article 13. Closing the unit code related to the state budget

1. Closing the unit code related to the state budget (DVQHNS) is the act of the Financial Authority determining that the DVQHNS code no longer has any value for use. The DVQHNS code is closed when the budgetary unit, the state budget using unit has decisions to terminate operations or cease its role as a budgetary unit; units that have been converted from other types of units related to the state budget (N=3) into budgetary units, state budget using units (N=1, 2) and vice versa; project investors who have completed the project implementation and final settlement of the investment project costs. Once the DVQHNS code is closed, the electronic certificate of the DVQHNS code will no longer be valid.

2. On the first day of February each year, the State Treasury Agency conducts a review and compiles a list of units that have been assigned a DVQHNS code and opened accounts at the State Treasury but have not had a budget allocation and have not conducted transactions at the State Treasury for two consecutive years, accounts of state budget using units, investment projects which have settled their accounts and closed their accounts according to the Table of Units Related to the Budget Ceased Operations (Form No. 08-MSNB-SBTC) attached to this Circular to send to the peer-level Financial Authority for review and closure of the DVQHNS code, while publicly announcing on the Online Public Service Portal the list of closed DVQHNS codes.

3. When the DVQHNS code has been closed but needs to be reopened due to audit or inspection requirements, the State Treasury sends a document to the peer-level Financial Authority to reopen the previously issued DVQHNS code.

Article 14. Processing the issuance of unit codes related to the state budget due to division or merger of units

1. In the case of division of units

a) For the divided unit

If changes occur in the registration information of the DVQHNS code after the division, the unit must follow the procedures for changing the registration information of the DVQHNS code as stipulated in Article 11 of this Circular. The divided unit continues to use the previously assigned DVQHNS code;

b) For the newly formed unit

The newly formed unit must register for a new DVQHNS code with the Financial Authority upon receipt of the establishment document and issuance of a new DVQHNS code. The application materials, procedures, and processes shall comply with the provisions of this Circular regarding the issuance of new DVQHNS codes.

2. Merger of units

a) For the receiving unit in a merger

If changes occur in the registration information of the DVQHNS code after the merger, the receiving unit must follow the procedures for changing the registration information of the DVQHNS code as stipulated in Article 11 of this Circular. The receiving unit continues to use the previously assigned DVQHNS code;

b) For the merged units

The DVQHNS code of the merged units will become invalid, and the Financial Authority will close the DVQHNS code according to the provisions of Article 13 of this Circular.

Article 15. Guidance for specific cases

Chapter III
REGISTRATION OF DVQHNS CODES FOR UNITS ASSOCIATED WITH THE BUDGET THROUGH ONLINE PUBLIC SERVICES

Article 16. Registration of Unit Code with Budget Online

1. Units registering unit code for budget-related entities shall use the Unit Code Registration Account to register the unit code for budget-related entities through the online public service.

2. The use of the unit code registration account shall be carried out in accordance with the provisions of the Law on Electronic Transactions and related guiding documents.

3. Units using the online public service must register an account and be granted an online public service login account by the Financial Authority; log in to the system to monitor the progress of processing, status of files, and simultaneously supplement, modify files (if necessary), and feedback information provided by the Financial Authority offering the online public service.

Article 17. Registration of Accounts for Using Online Public Services

1. The representative of the unit registering the unit code for budget-related entities shall access the Ministry of Finance's online public service to declare and provide information for registering the account for using the online public service.

2. After receiving the information on the use of the online public service from the unit, the Financial Authority will send a notification regarding acceptance or non-acceptance of the registration for using the online public service.

a) In case of acceptance, the Financial Authority will send a notification of the login account and password to the email address and mobile phone number of the unit representative registered.

b) In case of non-acceptance, the Financial Authority will notify the unit and specify the reasons via the email address and mobile phone number of the unit representative registered.

3. The unit must accurately enter the email address and mobile phone number of the unit representative registering the unit code for budget-related entities to be able to immediately receive notifications from the Financial Authority.

Article 18. Documents for Registering Unit Code with Budget Online

1. The online registration documents for the unit code for budget-related entities include the Declaration Form and related documents as stipulated in Article 8 of this Circular.

2. The online registration documents for the unit code for budget-related entities are valid when they meet the following requirements:

a) They contain all required documents and the contents of these documents are fully declared according to regulations, similar to paper-based documents, and converted into electronic format. The name of the electronic document must correspond to the type of paper-based document in the file.

b) The information for registering the unit code for budget-related entities online is fully and accurately entered based on the information in the electronic documents.

Article 19. Procedure for Registering Unit Code for Budget-Related Entities Online

1. The unit registering the unit code for budget-related entities shall access the online public service using the login account and password issued by the Financial Authority to declare, upload electronic documents, and submit the online registration documents for the unit code for budget-related entities.

2. The Financial Authority is responsible for receiving and checking the information in the online file and notifying the status of receipt, and sending notifications to the email address and mobile phone number of the unit representative registering the unit code.

In case the online registration file is incomplete, the Financial Authority will accept the file and notify the unit to supplement the file. Within 10 (ten) working days from the date of receiving the notification, if the unit does not fully supplement the file, the online registration file of the unit will become invalid.

In case the online registration file is not valid, the Financial Authority will return the file and notify the reasons for returning the file to the unit through the online public service.

3. Within 02 (two) working days from the date of receiving the complete and valid online registration documents for the unit code for budget-related entities, the Financial Authority is responsible for issuing an electronic Certificate of Unit Code for budget-related entities to the unit. The issuance of the electronic Certificate of Unit Code for budget-related entities to the unit is carried out in accordance with the provisions of Article 6 of this Circular.

4. The procedure for registering the unit code for budget-related entities online stipulated in this Article also applies to the Registration of Changes in Information about the Unit Code for Budget-Related Entities and Registration of Information for Project Investment Stage Transition.

Article 20. Handling Incidents During the Use of Online Public Services

1. In cases where incidents occur during the process of conducting transactions to register the taxpayer code through the online public service for taxpayer code registration, the unit shall contact the Financial Authority issuing the code for guidance, support, and timely resolution.

2. In cases where the technical infrastructure system cannot resolve the incident, the unit shall submit the application for registering the taxpayer code directly at the Financial Authority or via postal service.

Article 21. Information Security

1. The exchange of information regarding electronic transactions when using online public services must be secured in accordance with the provisions of the law. Organizations, individuals, and agencies participating in the exchange of electronic information and data through the online public service for issuing taxpayer codes have the responsibility to ensure the safety, confidentiality, accuracy, and integrity of electronic data within their scope of duties; they also have the responsibility to coordinate with relevant agencies to implement necessary technical measures to ensure the security and safety of the system.

2. Units in the Finance sector participating in providing online public services have the responsibility to ensure the security and confidentiality of information in accordance with the provisions of the law.

Chapter IV
TASKS AND LIMITATIONS OF RELATED UNITS

Article 22. Tasks and Authorities of Units Related to the Budget

1. Tasks

a) When registering the taxpayer code, units must fully and accurately declare all indicators stipulated in the taxpayer code registration application form to the Financial Authority to obtain the taxpayer code;

b) Submit the taxpayer code registration application form to the Financial Authority to obtain the taxpayer code; bear responsibility for the legality of related documents concerning the taxpayer code registration application form; simultaneously retain the taxpayer code registration application form in the unit in paper form according to regulations;

c) When there are changes to the registered management indicators, units must promptly notify the Financial Authority issuing the code of these changes;

d) Accurately use the taxpayer codes issued to the unit in budget-related transactions from the budget preparation stage, budget consolidation and allocation, budget execution, and settlement;

đ) Units are responsible for managing accounts and login passwords for the online public service system. At least once every three months, units must change passwords to ensure the security and confidentiality of information on the system;

e) Ensure the security, confidentiality, legality, completeness, accuracy, and truthfulness of electronically submitted applications to the Financial Authority in accordance with the provisions of the Law on Electronic Transactions and current regulatory documents;

g) The supervisory authority of budgetary units and budget users has the responsibility to identify budgetary units and budget users under its management and confirm them on the Statistical Table of Units Requesting Taxpayer Codes (for budget users and budgetary units) according to Form No. 07-MSNS-BTC attached to this Circular upon request of budgetary units and budget users.

2. Authorities

Have the right to request the Financial Authority issuing the code to provide guidance and support for the registration and use of taxpayer codes in accordance with regulations. Have the right to search for information about the taxpayer codes issued to their unit on the online public service system in accordance with the provisions of the law.

Article 23. Tasks and Authorities of the Financial Agency

1. Tasks

a) Guide units and organizations to correctly implement the declaration, registration, and use of the State Budget Revenue and Expenditure Unit Code (including guidance and support for units in operating and using online public services); organize the receipt and processing of registration files for the State Budget Revenue and Expenditure Unit Code for units related to the budget; conduct checks and controls on the validity of registration files for the State Budget Revenue and Expenditure Unit Code;

b) Issue the initial or renewed State Budget Revenue and Expenditure Unit Code, and notify the electronic Certificate of the State Budget Revenue and Expenditure Unit Code to units in accordance with regulations;

c) Annually review, recover, and deactivate duplicate, excess, or incorrectly issued State Budget Revenue and Expenditure Unit Codes;

d) Coordinate with the Treasury Agency to jointly determine and execute the deactivation of State Budget Revenue and Expenditure Unit Codes that are no longer in use; reactivate State Budget Revenue and Expenditure Unit Codes that have been deactivated based on requests from Treasury Agencies;

e) Coordinate with relevant units in guiding the use of the State Budget Revenue and Expenditure Unit Code from the budget estimate preparation stage, consolidation, and allocation, implementation, and settlement;

f) The issuing Financial Agency is responsible for handling and retaining registration files for the State Budget Revenue and Expenditure Unit Code; manage the entire system of issued State Budget Revenue and Expenditure Unit Codes and update changes in registration information into the State Budget Revenue and Expenditure Unit Code Issuing Software on the financial sector's computer network;

g) Provide training and professional development for staff involved in registering the State Budget Revenue and Expenditure Unit Code and organizations and individuals who request it; urge, direct, monitor, and inspect the implementation of State Budget Revenue and Expenditure Unit Code registration;

h) The Ministry of Finance (Department of Information Technology and Financial Statistics) is responsible for coordinating with relevant Ministries and sectors to incorporate the State Budget Revenue and Expenditure Unit Code into existing information systems of Ministries and sectors with management functions related to budget-related units;

i) The Department of Information Technology and Financial Statistics - Ministry of Finance is responsible for organizing the construction, management, operation, maintenance, and development of the State Budget Revenue and Expenditure Unit Code Issuing Software and Online Public Services to ensure centralized data processing, full integration of management functions, and provision of level 4 online administrative services for units to submit and receive results of State Budget Revenue and Expenditure Unit Code registration files; cease providing Online Public Services to units and individuals violating security and safety regulations for the Ministry of Finance's Online Public Service System;

j) The Department of Information Technology and Financial Statistics specifies the detailed content of authentication standards, registration criteria for Online Public Service Accounts, and the electronic format of information indicators in online State Budget Revenue and Expenditure Unit Code registration files; carry out verification, approval, and issuance of online State Budget Revenue and Expenditure Unit Codes for central government budget units. Provincial Departments of Finance under centrally administered cities shall perform verification, approval, and issuance of online State Budget Revenue and Expenditure Unit Codes for provincial, district, and commune-level budget units;

2. Authorities

a) Refuse to issue the State Budget Revenue and Expenditure Unit Code and not provide the electronic Certificate of the State Budget Revenue and Expenditure Unit Code for cases not within the scope of issuance as stipulated in this Circular;

b) Provide information about the State Budget Revenue and Expenditure Unit Code upon lawful written requests from competent state agencies.

Article 24. Tasks and Authorities of the State Treasury Agency

1. Tasks

a) Coordinate with the Financial Agency to guide units and organizations conducting transactions with the State Treasury to comply with the regulations on registration and use of the code number of budget-related entities as stipulated in this Circular;

b) Implement in accordance with the principle of combining accounting accounts for the code number of budget-related entities in compliance with the regulations on opening and using accounts at the State Treasury under the application of TABMIS;

c) Coordinate with the Financial Agency and related units in checking, reviewing, and reconciling the code number of budget-related entities to ensure that data matches accurately between the Financial Agency and the State Treasury;

d) Annually prepare a statistical table of units having relations with the budget that have ceased operations and submit it to the corresponding Financial Agency to process the closure of the code number of budget-related entities;

đ) Prepare a list of units having relations with the budget and submit it to the corresponding Financial Agency to request the reopening of the closed code number of budget-related entities for adjustment according to the audit decision and treasury business activities;

e) Use the electronic certificate of the code number of budget-related entities in accordance with the provisions of this Circular in transaction files of units with the State Treasury;

g) Organize the issuance of code numbers for units opening transaction accounts at the State Treasury (with the first digit of the code number N=9) which are not within the scope of entities eligible for the Financial Agency to issue the code number of budget-related entities with the first digit N = 1, 2, 3, 7, 8 as stipulated in this Circular;

2. Authorities

Refuse payment to units and organizations in cases where they fail to register and use the code number of budget-related entities in accordance with the provisions of this Circular;

Chapter V
IMPLEMENTING PROVISIONS

Article 25. Transitional Provisions

1. Certificates of registration for the code number of budget-related entities issued before the effective date of this Circular remain valid, and units do not need to re-register the code number of budget-related entities in accordance with this Circular;

2. Any documents cited in this Circular, if supplemented, amended, or replaced, shall be implemented in accordance with the provisions of the supplementary, amended, or replacement documents;

3. Other contents not specified in this Circular shall be implemented in accordance with current laws and regulations;

Article 26. Effective date

This Circular takes effect from January 1, 2016, replacing Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance on the issuance of regulations on the code number of budget-related entities, and Decision No. 51/2008/QD-BTC dated July 14, 2008, of the Minister of Finance amending and supplementing Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance on the code number of budget-related entities;

Article 27. Implementation Organization

1. The Director of the Ministry's Office, the Director of the Department of Information Technology and Financial Statistics, the General Director of the State Treasury, the Heads of the Departments of State Budget, Investment, Accounting System and Audit, the Director of the Department of Debt Management and Foreign Financial Affairs, the Directors of Provincial Finance Departments, the Directors of State Treasuries of centrally-administered cities and provinces, and the Heads of units under and affiliated with the Ministry of Finance within their respective functions and authorities are responsible for organizing the implementation, guidance, and supervision of the enforcement of this Circular;

2. Ministries, agencies equivalent to ministries, government agencies at the central level, other central-level agencies, provincial people's committees, and centrally-administered city people's committees are responsible for guiding subordinate units and lower levels to implement this Circular. In the course of implementation, if any difficulties arise, the relevant agencies, units, organizations, and individuals should promptly report to the Ministry of Finance for consideration and coordination in resolving them./.