This Circular guides the handling of State reserve debts remaining at the National Reserve General Department, including debt cancellation, transfer to localities, and reduction of reserve capital sources. The subjects are specifically defined regarding documentation and procedures for handling.
适用范围
The National Reserve General Department, the National Reserve Department in regions, relevant legal agencies, organizations, and individuals with remaining State reserve debts.
要点
- Debt cancellation handling: organizations and individuals who have died, disappeared, or fled from their locality; subjects who have been legally punished with imprisonment and now reside in their locality but are unable to repay the debt; organizations and collectives that have been dissolved, ceased operations, or declared bankrupt.
- Transfer to localities for recovery handling: individuals and officials who have retired, resigned, or transferred jobs; subjects who have been legally ordered to compensate and now reside in their locality but are unable to repay the debt according to the judgment.
- Reduction of reserve capital source handling: remaining inventory losses that have not been resolved due to the lack of established standards and were not detected during storage management; inventory losses due to methods of entry, exit, and transfer, and debts caused by typhoons and floods.
- The Director of the National Reserve Department in regions examines and decides on the handling of debts valued under VND 20 million for the subjects specified in Clause 1 and Clause 3, Article 2 when complete documentation is provided as prescribed.
- The Director of the National Reserve General Department examines and decides on the handling of debts valued from VND 20 million to under VND 50 million for the subjects specified in Clause 1 and Clause 3, Article 2 when complete documentation is provided as prescribed.
🌐 本文件的社会影响
- Positive impact: Helps resolve remaining debts definitively, enhancing the efficiency of State reserve capital usage.
- Negative impact: May cause difficulties for some individuals and organizations in providing complete documentation for handling.
- Beneficiaries: The National Reserve General Department, the National Reserve Department in regions, and relevant legal agencies.
- Affected parties: Individuals and organizations with remaining State reserve debts.
❓ 常见问题
Which subjects are eligible for debt cancellation?
Subjects who have been legally punished with imprisonment and now reside in their locality but are unable to repay the debt; organizations and collectives that have been dissolved, ceased operations, or declared bankrupt; Provincial People's Committees borrowing State reserves for disaster relief and public works restoration; individuals who have died, disappeared, or fled from their locality.
Which subjects are eligible for transfer to localities for recovery?
Subjects who have been legally ordered to compensate and now reside in their locality but are unable to repay the debt according to the judgment; individuals and officials who have retired, resigned, or transferred jobs.
Which subjects are eligible for reduction of reserve capital sources?
Remaining inventory losses that have not been resolved due to the lack of established standards and were not detected during storage management; inventory losses due to methods of entry, exit, and transfer, and debts caused by typhoons and floods.
What debts does the Director of the National Reserve Department in regions handle?
The Director of the National Reserve Department in regions examines and decides on the handling of debts valued under VND 20 million for the subjects specified in Clause 1 and Clause 3, Article 2 when complete documentation is provided as prescribed.
What debts does the Director of the National Reserve General Department handle?
The Director of the National Reserve General Department examines and decides on the handling of debts valued from VND 20 million to under VND 50 million for the subjects specified in Clause 1 and Clause 3, Article 2 when complete documentation is provided as prescribed.
全文
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MINISTRY OF FINANCE _____________ |
SOCIALIST REPUBLIC OF VIET NAM _________________ |
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Number: 192/2012/TT-BTC |
Hanoi, November 14, 2012 |
CIRCULAR
Guidelines for handling overdue national reserve debts at the National Reserve General Department
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;
Implementing the Prime Minister's opinion in Government Office Circular No. 1941/VP-KNTN dated March 26, 2012 on post-audit handling at the National Reserve General Department;
Considering the proposal of the Director of the National Reserve General Department,
The Minister of Finance guides the handling of overdue national reserve debts at the National Reserve General Department as follows:
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
1. This Circular provides guidelines for handling overdue national reserve debts arising from December 31, 2008 and earlier, according to the Prime Minister's directive in Government Office Document No. 1941/VPCP-KNTN dated March 26, 2012 on post-audit handling at the National Reserve General Department.
2. "Overdue national reserve debt" as guided in this Circular refers to those national reserve debts that must be recovered or processed but have been difficult to collect over many years, not recoverable, or not yet processed, currently being tracked in accounting books with conditions for implementation in accordance with Article 2 of this Circular.
Article 2. Subjects and Conditions for Application
1. Debt cancellation subjects:
a) Debtor subjects who have been penalized by law with imprisonment and are now back in their localities without the ability to repay, confirmed by the enforcement agency as having no assets to repay the debt;
b) Debtor subjects are organizations or groups that have been dissolved, ceased operations, or declared bankrupt, confirmed by the issuing authority;
c) Debtor subjects are People's Committees of provinces or centrally-administered cities borrowing national reserves for disaster relief and public infrastructure restoration (with loan applications or opinions from the People's Committee of the province or city);
d) Debtor subjects who have died with death certificates or confirmation of death from judicial authorities at provincial or centrally-administered city levels and have no assets to repay the debt (including cases of disappearance, if they fled from their place of residence, there must be a certificate from the Police Station or Commune where the debtor resided before fleeing);
2. Debt subjects to be transferred to localities for recovery and to supplement local budgets:
a) Subjects who have been legally ordered to compensate but are now residing in their localities without confirmation from the enforcement agency that they lack the ability to repay according to the judgment;
b) Subjects are individuals or officials who have retired, resigned, or transferred with retirement or resignation decisions made by competent authorities;
3. Debt subjects to reduce reserve capital sources:
Remaining warehouse losses that have not been resolved due to the absence of established standards and during storage were not found to be fraudulent or caused by warehousing methods, and debts caused by natural disasters.
Chapter II
SPECIFIC PROVISIONS
Article 3. National Reserve Debt Handling Council
1. The National Reserve Debt Handling Council is established by the Ministry of Finance
The composition and tasks of the National Reserve Debt Handling Council are implemented according to the decision of the Minister of Finance and the guidance content in this Circular.
2. The National Reserve Debt Handling Council is established by the National Reserve General Department.
a) The Council members include:
- Leaders of the General Department serve as the Chairman of the Council;
- Members are leaders of the Departments: Financial Management - Administration, Policy and Legal Affairs, Planning, Science and Technology Preservation, Inventory Management, Audit. Among them, the leader of the Financial Management - Administration Department serves as a permanent member.
b) Tasks of the Council:
- Implementing the guidance content in this Circular and directives from higher-level councils;
- Directing, guiding, inspecting, and urging regional State Reserve Bureaus during the implementation process;
- Organizing the receipt of reports and files (certified copies) reported by regional State Reserve Bureaus; conducting inspections, reviews, and verifications, based on which compiling explanations and reports to submit to the Director of the National Reserve General Department.
- Compiling and proposing the Director of the National Reserve General Department to decide on handling cases within the Director's authority.
c) Supporting staff of the Council: The Council may establish a Working Group (if deemed necessary), members of the Working Group are officers and specialists from the Departments that are members of the Council. The decision to establish, define responsibilities, tasks, and powers of the Working Group is decided by the Director of the National Reserve General Department based on the proposal of the Council Chairman.
3. The National Reserve Debt Handling Council is established by the Regional State Reserve Bureau.
a) Council members include:
- Leaders of the Regional State Reserve Bureau serve as the Chairman of the Council;
- Council members are leaders of the Offices: Finance Accounting, Planning and Inventory Management, Preservation Engineering, Audit, and representatives from the local Finance Department. Among them, the leader of the Finance Accounting Office serves as a permanent member.
b) Tasks of the Council:
- Implementing the guidance content in this Circular and directives from higher-level management agencies;
- Guiding and directing units to report and provide related files and vouchers for overdue national reserve debts;
- Receiving reports, files, and vouchers (certified copies) provided by units;
- Inspecting, reviewing, and organizing the collection of missing files and documents related to the debt content and debtor subjects;
- Studying and proposing handling solutions and classifying debts (detailed by each debtor subject and debt content) ensuring compliance with the handling solutions and files stipulated in this Circular;
- Based on classification results, compiling explanations and reports to submit to the Director of the Regional State Reserve Bureau. At the same time, proposing the Director to decide on handling cases within the Director's authority.
c) Supporting staff of the Council: The Council may establish a Working Group (if deemed necessary), members of the Working Group are officers and specialists from the Offices that are members of the Council. The decision to establish, define responsibilities, tasks, and powers of the Working Group is decided by the Director of the Regional State Reserve Bureau based on the proposal of the Council Chairman.
Article 4. Documents for Requesting Debt Write-off Processing
1. For debtors who have been sentenced to imprisonment by legal authorities, are now back in their localities but are unable to repay the debt; the documents include:
a) A copy of the judgment or decision that has become legally binding by the Court.
b) Confirmation from the enforcement agency that the debtor has no assets left to repay the debt as declared in the judgment.
2. For debtors who are organizations or groups that have been dissolved, ceased operations, or declared bankrupt; the documents include:
a) Documents and vouchers related to the debtor's debt (including one of the following documents: loan contract, contract annex, debt confirmation card, debt reconciliation statement, or other relevant documents).
b) Decision on dissolution, cessation of operations, bankruptcy, or confirmation from the competent state authority.
In cases where the debtor is a cooperative that has been dissolved, ceased operations, or self-dissolved, there must be confirmation from the People's Committee that issued the establishment decision.
3. For debtors who are Provincial People's Committees, municipalities directly under the Central Government (applicable also to District, County, or Commune People's Committees) borrowing national reserves for disaster relief and restoration of public works; the documents include:
a) Documents related to the debtor's debt (including one of the following documents: warehouse withdrawal slip, loan contract, debt confirmation card, or debt reconciliation statement, or other relevant documents).
b) Loan application or confirmation from the People's Committee (at provincial or municipal level or district, county, or commune level) regarding borrowing for disaster relief and restoration of public works.
4. For debtors who have died, gone missing, or fled from the locality; the documents include:
a) Documents related to the debtor's debt (including one of the following documents: debt confirmation card, debt reconciliation statement, loss determination record, warehouse withdrawal record, or other relevant documents).
b) Death certificate or confirmation from the Commune or Ward People's Committee about the debtor's death; in cases of disappearance, there must be a declaration of disappearance by the Court; in cases of fleeing from the locality, there must be a certification from the Police Station or Ward.
Article 5. Documents for Requesting Transfer to Local Authorities for Recovery and Supplementing Local Budgets
1. For debtors who have been legally ordered to compensate, are now residing in their localities but lack confirmation from the enforcement agency that they are unable to repay the debt as declared in the judgment; the documents include: A copy of the judgment or decision that has become legally binding by the Court.
2. For debtors who are individuals or officials who have retired, resigned, or transferred positions; the documents include:
a) Documents and vouchers related to the debtor's debt (including one of the following documents: debt confirmation card, debt reconciliation statement, or compensation decision by the competent authority).
b) Decision on retirement, resignation, or position transfer.
Article 6. Documents for Requesting Reduction in Reserve Fund Sources
1. For remaining inventory losses that have not yet been processed due to the absence of established standards, and during storage, no malpractice or inventory loss due to methods of entry, exit, or transfer was discovered; the documents include:
a) Documents and vouchers related to the debt (including: one of the following documents: warehouse withdrawal record or loss determination record, or other relevant documents).
b) Written confirmation from the unit that there was no malpractice during storage.
2. For debts caused by typhoons and floods; the documents include:
a) Documents and vouchers related to the debt (such as: warehouse loss record or other relevant documents).
b) Record confirming damage caused by natural disasters, typhoons, and floods.
Article 7. Handling cases where there are insufficient documents
In cases where debts lack sufficient documents and evidence to examine and handle, the Director of State Food Reserve Bureaus shall instruct the Bureau Council to inspect, verify, and confirm the amount of debt for each debtor on accounting records, prepare minutes as a basis for researching and proposing handling solutions; based on these minutes and proposed handling solutions, provide a detailed explanation about the causes, reasons, and handling solutions for each debtor, and report to the National Food Reserve General Department for consolidation and submission to the Minister of Finance for consideration and decision.
Article 8. Model reports and accompanying documents
1. Reports submitted to higher authorities:
Based on the situation of outstanding national reserve debts, classification results, debts that have been handled, and remaining debts requiring further handling, the National Food Reserve General Department and State Food Reserve Bureaus shall consolidate, explain, and prepare reports to be submitted to higher authorities according to Form No. 01 issued under this Circular.
2. The accompanying documents must meet the following requirements:
a) Each debt or debtor proposed for handling must have one list numbered sequentially corresponding to the order reflected in the detailed report. This includes statistics on related documents and evidence concerning the debt and debtor, along with the relevant documents and evidence (certified copies), serving as a basis for inspection and review.
b) The arrangement of documents and evidence must be compiled and organized in accordance with the list order, facilitating management work and serving inspection and verification when reviewing.
c) For debts and debtors that have been handled according to the分级处理权限规定在本通则第九条，向上级报告时无需附带文件。
Chapter III
IMPLEMENTATION
Article 9. Grading authority for handling
1. The Director of the State Food Reserve Bureau has the authority to examine and decide on the handling of debts valued at less than 20 million VND for the subjects specified in Clause 1 and Clause 3 of Article 2, provided they have complete documentation as stipulated in Articles 4 and 6 of this Circular, based on the assessment results of the Verification Team of the State Food Reserve Bureau.
2. The Director of the National Food Reserve General Department has the authority to examine and decide on the handling of debts valued from 20 million VND to less than 50 million VND for the subjects specified in Clause 1 and Clause 3 of Article 2, provided they have complete documentation as stipulated in Articles 4 and 6 of this Circular, based on the assessment results of the Verification Team of the National Food Reserve General Department.
3. All other cases are subject to examination and decision by the Minister of Finance.
Article 10. Responsibilities of Heads of Ministries, Sectors, and Chairpersons of People's Committees at all levels related to outstanding national reserve debts
1. They are responsible for directing agencies and sectors under their jurisdiction to cooperate with the National Food Reserve General Department and State Food Reserve Bureaus in implementing the handling of outstanding national reserve debts according to the instructions of the Prime Minister regarding post-audit handling at the National Food Reserve General Department.
2. For debts transferred to localities for recovery to increase local budgets: The Chairman of the Provincial People's Committee or the Municipal People's Committee directly under the Central Government shall issue a decision assigning the relevant local agency to receive the debt for recovery, while simultaneously sending it to the State Food Reserve Bureau for coordination in implementation; the transfer and receipt shall be recorded in a handover record according to Form No. 02 issued together with this Circular. The agency assigned the recovery task is responsible for organizing recovery to supplement the local budget.
If not accepted, within 30 days from the date of receipt of the Decision of the Minister of Finance on transferring debts, the People's Committee of the province or municipality directly under the Central Government shall submit a written opinion clearly stating the reasons for non-acceptance to the Ministry of Finance for consideration and decision.
Article 11. Responsibilities of the Director General of the State Reserve Administration
1. Guide, inspect, direct, and urge regional state reserve agencies to implement.
2. Within ten days from the date of receiving the audit team's report together with the proposal and recommendation report of the Council of the Administration accompanied by all relevant files, the Director General of the State Reserve Administration shall issue a Decision on debt write-off or reduction of national reserve funds for debts within their authority (as stipulated in Article 9 of this Circular) to serve as the basis for accounting entries.
3. In accordance with the content of the debt settlement decision, guide and direct units to make accounting entries to write off debts or reduce reserve funds in accordance with the prescribed accounting regulations.
4. Based on the results of settled debts and debts within the authority of the Minister of Finance, direct the compilation of a report to the Ministry of Finance through the Council of the Ministry of Finance for inspection and auditing.
5. After completing the settlement of outstanding debts following audits, direct the compilation of a report to the Ministry of Finance to report to the Prime Minister.
Article 12. Responsibilities of the Director of Regional State Reserve Agencies
1. Organize, direct, guide, and implement the contents of this Circular and the directives of higher management authorities; compile statistics and summarize the situation of outstanding reserve debts that need to be settled according to the conclusions of the Government Inspectorate; conduct reviews and reconciliations with existing files and vouchers under management, coordinate with relevant ministries, sectors, and localities to supplement and complete missing files in compliance with legal provisions.
2. Organize research, propose, and classify debts according to the schemes and files for handling as specified in Article 2 and Articles 4 to 7 of this Circular.
3. Within five days from the date of receiving the audit team's report together with the proposal and recommendation report of the Council of the Agency accompanied by all relevant files, the Director of Regional State Reserve Agencies shall issue a Decision on debt write-off or reduction of national reserve funds for debts within their authority (as stipulated in Article 9 of this Circular) to serve as the basis for accounting entries.
4. Based on the results of settled debts (within their authority) and debts within the authority of higher levels, direct the compilation of a report to the State Reserve Administration through the Council of the Administration for inspection and auditing.
5. After completing the settlement of outstanding national reserve debts at their own unit, direct the compilation of a report to the State Reserve Administration to report to the Ministry of Finance.
Article 13. Effective Date
This Circular takes effect from January 1, 2013.
During the implementation process, if there are difficulties or obstacles, they are requested to reflect these issues to the Ministry of Finance for study and resolution./.
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Place of Receipt: |
DEPUTY MINISTER |
Form No. 01
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NATIONAL RESERVE ADMINISTRATION |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: …/BC-CDT... |
Hanoi, day month year 2012 |
REPORT
Regarding the request to settle outstanding national reserve debts
Respectfully submitted to: ...
On the basis of Circular... and guidance of... regarding...;
Considering the situation of outstanding national reserve debts being monitored by the unit and the results of classification and proposed settlement by the Debt Settlement Council of the... Bureau established on... month... year...; considering the debts already settled by the unit and the remaining amount proposed for upper-level consideration, the Regional State Reserve Agency... compiles and reports, and requests the settlement of outstanding national reserve debts after inspections as follows:
I. Summary data on outstanding debts being monitored by the unit, reasons for non-settlement:
1. Summary data:
Total outstanding national reserve debts proposed for settlement: …VND. Among which:
a/ Debts from grain exchange loans: …VND. Details by type of goods:
- Debts from rice exchange loans: Quantity: …kg. Value: …VND
- Debts...
b/ Debts from exporting rice for processing: Quantity: …kg. Value: …VND
c/ Debts in cash: …VND. Including:
- Debts from advance payments for purchases:
- Debts from fund shortages:
- ......
d/ Warehouse losses requiring compensation and unprocessed warehouse losses: …VND. Including:
- Debts from warehouse losses requiring compensation: Quantity: …kg.
Compensation value: …VND (recorded according to the compensation decision of the competent authority)- Unprocessed warehouse losses: …VND. Details by type of goods:.
+ Rice: Quantity: …kg. Value: …VND
2. Report on reasons for non-recovery and non-settlement of outstanding debts:
+ .......
(it is required to specify the reasons why the unit cannot recover and settle these reserve debts). II. Results of classification of outstanding national reserve debts, amounts settled and amounts proposed for upper-level settlement:
1. Classification results:
Total: …VND. Among which:
- Proposed for debt write-off:
- Proposed for transfer to localities for recovery:
- Proposed for reduction of reserve funds:
- Debts without complete files as prescribed:
Among which, proposals for handling schemes:
+ Propose…
2. Outstanding national reserve debts settled by the unit and amounts proposed for upper-level settlement:
+ ………….
a- Debts settled by the unit:
Among which: - Write-off: …
Total amount:……
- Reduction of reserve funds: …
Detailed information on debts settled by the unit is attached as Appendix No. 01.
b- Outstanding national reserve debts proposed for upper-level settlement:
Total: …VND. Among which:
- Proposed for reduction of reserve funds:
- Proposed for transfer to localities for recovery:
- Proposed for reduction of reserve funds:
Detailed by each scheme
(as mentioned above) by each debt and debtor, with detailed reports (as Appendix No. 02) and accompanying files.Detailed by each debt and debtor without complete files as prescribed, with detailed reports (as Appendix No. 03) and explanations, confirmation records, and proposals for handling schemes sent along with the report.3. Explanation and evaluation of files and vouchers related to debts serving as the basis for classification and settlement, whether they are complete and comply with regulations.In cases where files and vouchers are incomplete, the unit must provide explanations for each specific case.
Among which, proposals for handling schemes:
+ Propose…
2. Outstanding national reserve debts settled by the unit and amounts proposed for upper-level settlement:
+ ………….
(In cases where files and vouchers are incomplete, there must be explanations and confirmations from the unit for each debt and debtor)The Regional State Reserve Agency... reports and requests the National Reserve Administration, Ministry of Finance to consider and settle.- National Reserve Administration;
To be filed: VT.
DETAIL REPORT ON SETTLED RESERVE DEBTS
(Applicable to debts with complete files and vouchers)
Attached to document number …/BC-CDT... of the Regional State Reserve Agency...
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Place of Receipt: |
DIRECTOR GENERAL (Signature, stamp) Full Name |
Annex No. 01
Total Debt Settled
Date of Arising Debt
Handling Schemes
| Serial number | Debt Write-off | Reserve Fund Reduction | Total amount of debt processed | Time of debt occurrence | Debt resolution plans | ||||
| Debt write-off | Reduction of reserve capital | ||||||||
| SLTp | Total Amount | SLTp | Total Amount | SLTp | Total Amount | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 11 | 12 |
| I | Debt write-off | ||||||||
| 1 | Subjects who have been processed and sentenced to imprisonment by legal authorities, now back in their localities but unable to repay the debt (Details according to each debtor) | ||||||||
| 1.1 | Name of the debtor | ||||||||
| 1.2 | ... | ||||||||
| 2 | Debtor is an organization or collective that has been dissolved, ceased operations, or declared bankrupt (Details according to each debtor) | ||||||||
| 2.1 | Name of the debtor | ||||||||
| 2.2 | ... | ||||||||
| 3 | Debtor is the People's Committee of a province or centrally-administered city borrowing foreign loans for disaster relief and restoration of public works (Details according to each debtor) | ||||||||
| 3.1 | Name of the debtor | ||||||||
| 3.2 | ... | ||||||||
| 4 | Debtor is an individual who has died, disappeared, or fled from the locality (Details according to each debtor) | ||||||||
| 4.1 | Name of the debtor | ||||||||
| II | Write off reserve capital | ||||||||
| 1 | Inventory write-off due to storage without established standards, during which no malpractice was detected or inventory loss due to methods of receipt, dispatch, or transfer | ||||||||
| Details according to each receivable account | |||||||||
| ... | |||||||||
| 2 | Receivable account caused by natural disasters or floods | ||||||||
| Details according to each receivable account | |||||||||
| ... | |||||||||
Note: Request detailed report according to each content and debtor
Annex No. 02
DETAIL REPORT ON RESERVE CAPITAL RECEIVABLES REMAINING AND REQUEST FOR SUPERIOR AUTHORITY TO REVIEW AND PROCESS
Date of Arising Debt
Handling Schemes
Unit of measurement: dong
| Serial number | Debt Write-off | Reserve Fund Reduction | Total amount of debt processed | Time of debt occurrence | Debt resolution plans | ||||
| Debt write-off | Reduction of reserve capital | ||||||||
| SLTp | Total Amount | SLTp | Total Amount | SLTp | Total Amount | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 11 | 12 |
| I | Request to write off debt | ||||||||
| 1 | Subjects who have been processed and sentenced to imprisonment by legal authorities, now back in their localities but unable to repay the debt (Details according to each debtor) | ||||||||
| 1.1 | Name of the debtor | ||||||||
| 1.2 | ... | ||||||||
| 2 | Debtor is an organization or collective that has been dissolved, ceased operations, or declared bankrupt (Details according to each debtor) | ||||||||
| 2.1 | Name of the debtor | ||||||||
| 2.2 | ... | ||||||||
| 3 | Debtor is the People's Committee of a province or centrally-administered city borrowing foreign loans for disaster relief and restoration of public works (Details according to each debtor) | ||||||||
| 3.1 | Name of the debtor | ||||||||
| 3.2 | ... | ||||||||
| 4 | Debtor is an individual who has died, disappeared, or fled from the locality (Details according to each debtor) | ||||||||
| 4.1 | Name of the debtor | ||||||||
| II | Transfer to local authority | ||||||||
| 1 | Subject who has been legally processed and ordered to compensate, residing in the locality and without confirmation from the enforcement agency that they are unable to repay the debt as per the judgment (Details according to each debtor) | ||||||||
| 1.1 | Name of the debtor | ||||||||
| ... | |||||||||
| 2 | Subject who has been arrested; subject is individuals or groups who have retired, resigned, or transferred positions (Details according to each debtor) | ||||||||
| 2.1 | Name of the debtor | ||||||||
| ... | |||||||||
| III | Write off reserve capital | ||||||||
| 1 | Inventory write-off due to storage without established standards, during which no malpractice was detected or inventory loss due to methods of receipt, dispatch, or transfer | ||||||||
| Details according to each receivable account | |||||||||
| ... | |||||||||
| 2 | Receivable account caused by natural disasters or floods | ||||||||
| Details according to each receivable account | |||||||||
| ... | |||||||||
Note:
- Request detailed report according to each content and debtor
- Report attached with all relevant files and vouchers as guided in Article 4, 5, 6 of the Circular stipulating the regulations
Annex No. 03
DETAIL REPORT ON RESERVE CAPITAL RECEIVABLES REMAINING AND REQUEST FOR SUPERIOR AUTHORITY TO REVIEW AND PROCESS
Date of Arising Debt
Handling Schemes
Unit of measurement: dong
| Serial number | Debt Write-off | Reserve Fund Reduction | Total amount of debt processed | Time of debt occurrence | Debt resolution plans | ||||
| Debt write-off | Reduction of reserve capital | ||||||||
| SLTp | Total Amount | SLTp | Total Amount | SLTp | Total Amount | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 11 | 12 |
| Details according to each debtor | |||||||||
Note: List existing files and explain each specific case
Attached with the unit's detailed explanation report on each debt item
Form No. 02
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NATIONAL RESERVE ADMINISTRATION |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/BB-CDT... |
|
RECORD
Regarding the handover and recovery of debts
Based on Circular No. …/2012/TT-BTC dated … month ... year 2012 of the Ministry of Finance guiding the handling of reserve national debt receivables remaining at the National Reserve General Department;
Based on Decision No. ... /QĐ-BTC dated ... month ... year …of the Minister of Finance regarding the handover of recovery of reserve national debt receivables remaining at the National Reserve General Department;
Based on Decision No. ……. of the Chairman of the Provincial People's Committee …regarding the assignment of tasks to …to take over the receivable debt handed over by the National Reserve Administration Region …for continued recovery and replenishment of the local budget.
Today, the … day … month … year …, at ……. We include:
1/ Representative of the National Reserve Administration Region …(the transferring party):
- Mr./Ms.: …
- …
2/ Representative of …(the receiving party):
- Mr./Ms.: …
- …
Jointly carried out the handover of the receivable debt for continued recovery as follows:
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Serial Number |
Name of the debtor |
Reason for debt |
Amount to be collected |
Remarks |
|
1 2 3 |
Total: |
|
____________ |
|
Amount in words: …….
Attached with complete relevant files and vouchers of the debtors.
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REPRESENTATIVE OF THE TRANSFERRING PARTY (Signature, stamp) |
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REPRESENTATIVE OF THE RECEIVING PARTY (Signature, stamp) |
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