Circular No. 19/2020/TT-BTC amends and supplements certain provisions of Circular No. 77/2017/TT-BTC dated July 28, 2017, issued by the Ministry of Finance guiding the State Budget Accounting System and Treasury Operations.

CIRCULAR

Amending and supplementing some Articles of Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance guiding the State Budget Accounting System and the Treasury Operations of the State
Based on Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the domain of the State Treasury;
Based on Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the Law on State Budget;

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Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Accounting Law dated November 20, 2015;

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

Pursuant to the Law on Information Technology dated June 29, 2006;

Based on Decree No. 130/2018/NĐ-CP dated September 27, 2018 of the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;

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

Based on Decree No. 71/2007/NĐ-CP dated May 3, 2007 of the Government detailing certain provisions of the Law on Information Technology concerning the information technology industry;

Pursuant to Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law;

The Minister of Finance hereby issues this Circular amending and supplementing some Articles of Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance guiding the State Budget Accounting System and the Treasury Operations of the State, as follows:

Pursuant to Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities;

Amending and supplementing some Articles of Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance guiding the State Budget Accounting System and the Treasury Operations of the State, as follows:

Pursuant to Decision No. 26/2015/QĐ-TTg dated July 8, 2015 of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

1. Amending Clause 1, Clause 2 Article 20 as follows:

Article 1. “1. When necessary, electronic vouchers may be converted to paper vouchers, but must meet the conditions prescribed in Clause 3, Article 7 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

2. When necessary, paper vouchers may be converted to electronic vouchers, but must meet the conditions prescribed in Clause 2, Article 6 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.”

2. Amending Point d Clause 3 Article 22 as follows:

“d) For payment vouchers, if a unit withdraws multiple items and cannot prepare them on one page of paper, the unit may write on the back of the page or prepare multiple sets of vouchers (note that one voucher can only be prepared on a maximum of two pages of paper). If a voucher is written on two pages of paper, at the second page, the unit must write from the top margin about 1/4 of the page.

In the case of vouchers prepared through public services, there is no limit to the number of pages for one payment voucher.”

3. Amending Clause 2 Article 26 as follows:

“2. For accounting transaction vouchers with the State Treasury, the transacting unit must transfer to the State Treasury within five working days from the date recorded on the accounting voucher. If beyond the five-day period, the State Treasury unit will request the unit to reissue the voucher in accordance with the time of the transaction with the State Treasury.”

4. Amending Article 29 as follows:

“The combined account system is established based on the principle of independent arrangement of each segment code, each segment containing different information according to management requirements. The combined account system is fixed in structure and unified throughout the system, including the central settlement ledger, ledgers of provinces and cities, and the consolidated system-wide ledger.

Detailed values for each segment code will be supplemented and amended according to actual needs. Specific codes in the combined account system are assigned only once in the system (not reassigned previously used codes except for special cases as prescribed by competent state authorities). For each code, the system will assign a unique value during the operation period of the system.

During the operation of TABMIS, the General Director of the State Treasury is responsible for prescribing new assignments, supplements, and amendments to the values of each segment code (fund code, accounting account code, detailed accounting code, State Treasury code, state budget source code, and reserve code) according to management requirements and operational procedures.”

5. Amending Clause 2 Article 61 as follows:

“2. The time point for finalizing data for annual state budget revenue and expenditure reports is divided into three stages:

a) Finalizing data at the end of the adjustment period for the final report: Data is taken up to the end of January of the following year. Reports are stored in both file and paper form at the State Treasury unit where the report was prepared.

b) Finalizing data for transferring funds: Data is taken up to the end of March of the following year. Reports are stored in both file and paper form at the State Treasury unit where the report was prepared.

c) Finalizing data for the last settlement: Data is taken up to the end of November of the following year. Reports are stored in both file and paper form at the State Treasury unit where the report was prepared. If adjustments to the previous year's settlement data continue after November 30 according to the decision of the competent authority, an explanation must be provided.”

6. Amending Clause 2 Article 64 as follows:

“2. The reconciliation between units having transactions with the State Treasury and the State Treasury shall be carried out in accordance with Circular No. 18/2020/TT-BTC dated March 31, 2020 of the Minister of Finance guiding registration and use of accounts at the State Treasury.”

7. Amending Article 68 as follows:

“For temporary receipts and payments outside the budget, advance payments, loans, and lending among levels of the budget, and advance payments to budgetary units, the State Treasury units need to coordinate with the finance departments at the same level and budgetary units to process these according to the regulations on closing accounting books and preparing final reports issued by the Ministry of Finance.

For temporary receipts and retained amounts, when there is a directive from the competent authority, they should be processed immediately according to that directive. If no directive has been issued, the balance should be transferred to the next year for continued monitoring and processing.”

8. Amending Clause 5 Article 79 as follows:

“5. The Director of the State Treasury of the province decides on the title of the authorized accounting head for individuals meeting the required qualifications and standards to perform accounting duties at the provincial State Treasury and subordinate district State Treasuries.”

8. Amend Clause 5 of Article 79 as follows:

“5. The Director of the State Treasury at the provincial level shall decide on the title of authorized accounting head for persons meeting the conditions and standards to perform accounting duties at the State Treasury at the provincial level and at the State Treasuries at the district level under its jurisdiction.

For the State Treasury at the county level, it may assign tasks to qualified staff members to assist the Chief Accountant, who will act on behalf of the Chief Accountant to handle tasks when authorized according to regulations and be responsible for such tasks during the period of authorization. The Director of the State Treasury at the county level shall submit to the Director of the State Treasury at the provincial level for a decision on assigning tasks to staff assisting the Chief Accountant at their unit. The number of staff authorized by the Chief Accountant of a State Treasury unit depends on the scale of operations of the State Treasury at the county level and is decided by the Director of the State Treasury at the provincial level.

9. Amend Clause 2 of Article 81 as follows:

“2. The General Director of the State Treasury shall stipulate the principles for the allocation and deployment of accounting staff, including provisions that the Chief Accountant shall not directly perform specific accounting tasks or transactions with customers; the person authorized as the Chief Accountant shall not sign vouchers for specific accounting tasks or transactions with customers that they themselves have performed.”

10. Amend the phrase "Director of the Accounting System and Audit Department" to the phrase "Director of the Accounting and Audit Supervision Bureau" in Article 86.

11. Amend and supplement the accounting voucher models as follows:

a) Issue the following voucher models to replace the corresponding models prescribed in Appendix I - Accounting Voucher System issued together with Circular No. 77/2017/TT-BTC: Order for Refund of State Budget Revenue (Model C1-04/NS), Order for Refund and Offset of State Budget Revenue (Model C1-05/NS), Request for Adjustment of State Budget Revenue (Model C1-07a/NS), Request for Adjustment of State Budget Revenue in Foreign Currency (Model C1-07b/NS), Payment Order (Model C2-01a/NS), Payment of Funds to Higher Level Budget (Model C2-05b/NS), Bank Statement Adjustment (Model C2-10/NS), Order for Domestic Debt Repayment in Vietnamese Dong (Model C2-14a/NS), Order for Domestic Debt Repayment in Vietnamese Dong (Issued by the Treasury Management Bureau - KBNN - Model C2-14b/NS), Order for Foreign Debt Repayment in Foreign Currency (Model C2-16NS), Order for Recording Receipts and Payments of the State Budget (Model C2-17a/NS), Order for Recording Receipts and Payments of the State Budget (Model C2-17b/NS), Request for Recovery of Advance Investment Capital (Model C3-03/NS), Adjustment of State Budget Expenditure Items (Model C3-05/NS), Deposit Money into Account (Model C4-08/KB), Transfer Slip (Model C6-08/KB), Adjustment Slip (Model C6-09/KB), Request for Temporary Allocation of State Budget Estimate (Model C6-13/NS), Monthly Service Usage Statement (Model C6-14/KB) (Voucher form in Appendix I attached to this Circular).

b) Supplement the following vouchers: Request for Additional Budget Supplement from Higher Level Budget (Model C2-11/NS), Order for Domestic Debt Repayment in Foreign Currency (Model C2-15a/NS), Order for Domestic Debt Repayment in Foreign Currency (Issued by the Treasury Management Bureau - KBNN - Model C2-15b/NS), Monthly Service Usage Statement (Model C6-18/KB), Notice of Debt (Model C6-19/KB) (Voucher form in Appendix I attached to this Circular).

12. Amend and supplement the accounting accounts as follows:

a) Rename the following accounts:

- Account 3722 - "Deposits of Special Public Funds" to "Deposits of Financial Funds Outside the State Budget Managed by Communes".

- Account 3723 - "Other Deposits" to "Other Deposits Managed by Communes".

- Account 3730 - "Project Deposits" to "Deposits of Project Management Boards".

- Account 3741 - "Purpose Deposits" to "Purpose Deposits from Investment Funds".

- Account 3750 - "Deposits of Organizations and Individuals" to "Deposits of Organizations"; Account 3751 - "Deposits of Organizations and Individuals" to "Deposits of Organizations".

- Account 7910 - "Surplus Budget Revenue" to "Surplus Budget Revenue and Surplus Budget Sources Used for Principal and Interest Repayment of Government Borrowing".

- Account 8953 - "Regular Expenditures from Retained Fees Recorded as Income and Expenditure for Units" to "Regular Expenditures Recorded According to the Record Income and Expenditure Method".

- Account 9264 - "Recorded Regular Income and Expenditure Estimates Allocated to Primary Units" to "Recorded Regular Income and Expenditure Estimates Allocated to Primary Units from Foreign Loans".

- Account 9265 - "Recorded Investment Construction and Development Estimates Allocated to Primary Units" to "Recorded Investment Construction and Development Estimates Allocated to Primary Units from Foreign Loans".

- Account 9595 - "Recorded Regular Income and Expenditure Estimates Based on Budget Estimates" to "Recorded Regular Income and Expenditure Estimates from Foreign Loans".

- Account 9597 - "Recorded Investment Construction and Development Estimates Based on Budget Estimates" to "Recorded Investment Construction and Development Estimates from Foreign Loans".

b) Replace the following accounts:

- Replace Account 1476 with Account 1462 - Advance Payment for Investment Construction and Development Costs of the State Budget from Foreign Loans According to the Record Income and Expenditure Intermediary Method.

- Replace Account 1477 with Account 1463 - Advance Payment for Investment Construction and Development Costs of the State Budget from Foreign Aid According to the Record Income and Expenditure Intermediary Method.

Accounts 1462 and 1463 are second-level accounts under Account 1460 - Advance Payment for State Budget Expenditure According to the Record Income and Expenditure Intermediary Method.

c) Add the following accounts:

- Account 1347 - Receivable for Loans Already Recognized as Debts is a second-level account under Account 1340 - Receivable for Loans Already Recognized as Debts.

- Account 1413 - Advance Payment for Regular Expenditures According to the Record Income and Expenditure Method is a second-level account under Account 1410 - Advance Payment for State Budget Expenditure According to the Record Income and Expenditure Method.

- Account 1418 - Advance Payment for Investment Construction and Development Costs According to the Record Income and Expenditure Method is a second-level account under Account 1410 - Advance Payment for State Budget Expenditure According to the Record Income and Expenditure Method.

- Account 1420 - Advance Payment for Expenditures from the State Budget According to the Record Income and Expenditure Method is a first-level account under Group Account 14a - Advance Payment for State Budget Expenditure According to the Record Income and Expenditure Method (RTGC).

This account includes the following second-level accounts:

+ Account 1425 - Advance Payment for Regular Expenditures of the State Budget from Foreign Aid According to the Record Income and Expenditure Method.

+ Account 1426 - Advance Payment for Investment Construction and Development Costs of the State Budget from Foreign Loans According to the Record Income and Expenditure Method.

Account 1427 - Advance payment for investment construction expenditure from foreign aid funds at the level of the State Budget, recorded as income and expenditure.

Account 1461 - Advance payment for regular expenditure from aid funds at the level of the State Budget, recorded as intermediate income and expenditure, is a second-level account under Account 1460 - Advance payment for the State Budget's expenditure, recorded as intermediate income and expenditure.

Account 3657 - Amounts to be repaid for loans already recognized as debt is a second-level account under Account 3650 - Amounts to be repaid for long-term foreign loans already recognized as debt.

Account 3715 - "Deposits from public service revenue covering costs" is a second-level account under Account 3710 - "Deposits from administrative and public service units".

Account 3742 - "Deposits with specific purposes from regular funding", Account 3743 - "Deposits with other specific purposes" are second-level accounts under Account 3740 - "Deposits with specific purposes".

Account 3745 - Deposits from ODA and aid is a first-level account under Group Account 3700 - Amounts to be repaid for deposits of units.

This account includes the following second-level accounts:

+ Account 3746 - Deposits from ODA loan capital

+ Account 3747 - Deposits from aid capital.

- Account 7114 - State budget revenue according to audit recommendations is a second-level account under Account 7110 - State budget revenue.

- Account 7912 - Surplus of the state budget used to repay principal and interest on government loans is a second-level account under Account 7910 - State budget surplus and surplus of the state budget used to repay principal and interest on government loans.

- Account 8995 - Expenditure for loan repayment from budget surplus; increased revenue, reduced expenditure; budget surplus is a second-level account under Account 8950 - Other budget expenditures.

- Account 9266 - Regular income and expenditure budget recorded from foreign aid funds allocated at the first level is a second-level account under Account 9250 - Budget allocation to first-level units.

- Account 9267 - Investment construction expenditure budget recorded from foreign aid funds allocated at the first level is a second-level account under Account 9250 - Budget allocation to first-level units.

- Account 9570 - Income and expenditure budget recorded from domestic sources is a first-level account under Group Account 95 - Fourth-level budget expenditure allocation. This account includes two second-level accounts as follows:

+ Account 9571 - Regular income and expenditure budget recorded from domestic sources.

+ Account 9572 - Investment construction expenditure budget recorded from domestic sources.

- Account 9596 - Regular income and expenditure budget recorded from foreign aid funds.

- Account 9598 - Investment construction expenditure budget recorded from foreign aid funds.

13. Supplement the program target code and detailed accounting as per Appendix II attached.

14. Amend and supplement the state budget source codes as follows:

a) Change the name of code 17 "Funding for implementing preferential policies for persons who have rendered meritorious services to the revolution" to "Monthly allowances and one-time allowances for persons who have rendered meritorious services to the revolution".

b) Supplement the source codes 46 - Green Government Bond Sources under Group Code 31 - Investment Sources of Appendix III.11. Appendix III issued together with Circular No. 77/2017/TT-BTC.

c) Supplement the state budget source codes under Group Code 50 - Foreign Sources of Appendix III.11. Appendix III issued together with Circular No. 77/2017/TT-BTC.

- Source Code 55 - Independent recording of foreign aid funds under the Central State Budget for implementing programs and projects.

- Source Code 56 - Independent recording of foreign aid funds under the Central State Budget for supplementary targeted funding to local budgets for implementing programs and projects.

- Source Code 57 - Independent recording of foreign aid funds under local budgets for implementing programs and projects.

15. Amend and supplement accounting ledger models as follows:

- Issue the Detailed Ledger Model for Tracking Budget Usage (Model S2-05/KB/TABMIS), List of Management Allocation Vouchers (Model S2-06d/KB/TABMIS) and List of Management Commitment Payment Vouchers (Model S2-06e/KB/TABMIS) to replace the corresponding models specified in Appendix IV - List and Models of Accounting Ledgers and Schedules issued together with Circular No. 77/2017/TT-BTC (Models in Appendix III attached to this Circular).

- Issue the Account Statement Model (Model 01/SK) (Model in Appendix III attached to this Circular).

16. Amend and supplement financial reporting and management reporting models:

a) Supplement the Report on Refunds of Domestic Revenue and Other State Budget Revenue for the fiscal year ... (B2-05a/BC-NS/TABMIS).

b) Issue the following financial reporting and management reporting models to replace the corresponding models specified in Appendix V - List and Models of Financial Reports and Management Reports issued together with Circular No. 77/2017/TT-BTC: Summary of Allocation and Transfer of Provincial (district, commune) Budget Expenditure and Debt Repayment for the fiscal year... (B1-01b/BC-NS/TABMIS), Report on State Budget Revenue and Borrowing for the fiscal year... (B2-01/BC-NS/TABMIS), State Budget Borrowing and Debt Repayment for the fiscal year... (B6-01/BC-NS/TABMIS), Local Government Budget Borrowing and Debt Repayment for the fiscal year... (B6-02/BC-NS/TABMIS).

(Model in Appendix IV attached to this Circular).

Article 2. Repeal certain provisions of Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Ministry of Finance guiding the State Budget Accounting System and Treasury Operations as follows:

1. Repeal the provisions at Clause 1 and Clause 6 Article 24 regarding the seal of the Transaction Office, transaction points, and repeal the provisions at Clause 1 Article 40, Clause 2 Article 56, point c Clause 1 Article 60 regarding the Transaction Office.

2. Repeal the following forms: Budget Withdrawal Request Form (C2-02a/NS, C2-02b/NS), Advance Payment Request Form (C2-03/NS), Fee Submission and Refund Form (C2-05a/NS), Foreign Currency Budget Withdrawal Request Form (C2-06/NS), Foreign Currency Advance Payment Request Form (C2-08/NS), State Budget Expenditure Commitment Request Form (C2-12/NS), State Budget Expenditure Commitment Adjustment Form (C2-13/NS), Loan and Aid Fund Advance Payment Settlement Request Form (C2-18/NS), Official Development Assistance and Preferential Loan Revenue and Expenditure Recording Request Form (C2-19/NS), Investment Capital Withdrawal Request Form (C3-01/NS), Investment Advance Payment Request Form (C3-02/NS), Bank Mandate for Transfer and Electronic Payment (C4-02a/KB, C4-02c/KB), Bank Mandate for Foreign Currency Transfer and Electronic Payment (C4-02b/KB), and implement according to the provisions of Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 on administrative procedures under the Treasury Department.

3. Repeal the following forms: Payment Order Form (Form C2-01c/NS), County Level Budget Fee Submission and Refund Form (Form C2-05c/NS), Additional Budget Withdrawal Request from Higher Level Budget (C2-11a/NS), Additional Budget Withdrawal Request from County Level Budget (C2-11b/NS), Foreign Currency Domestic Debt Payment Order Form (Form C2-15/NS), Investment Capital Submission and Refund Form (Form C3-04/NS), Cash Withdrawal Request Form from Deposit Account (Form C4-09/KB).

4. Repeal the following reporting forms: Consolidated Budget Estimate Report (Form B1-01a/BC-NS/TABMIS), Annual Activity Report on State Budget and Central Budget (B8-01/BC-NS/TABMIS), Provincial Budget Activity Report (B8-02/BC-NS/TABMIS), County Budget Activity Report (B8-03/BC-NS/TABMIS), Commune Budget Activity Report (B8-04/BC-NS/TABMIS).

Article 3. Effectiveness

1. This Circular takes effect from May 15, 2020.

2. In the course of implementation, if there are difficulties or obstacles, units, organizations, and individuals are requested to promptly reflect these issues to the Ministry of Finance for consideration and resolution./.