Circular No. 24-TC/KBNN guides the centralized management of state budget revenues through the State Treasury.

CIRCULAR

GUIDELINES ON THE CONCENTRATION AND MANAGEMENT OF STATE BUDGET REVENUES THROUGH THE NATIONAL TREASURY ISSUED BY THE MINISTRY OF FINANCE NUMBER 24-TC/KBNN ON MAY 13, 1997

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government guiding the implementation of the decentralization of management, preparation, execution, and settlement of the state budget, the Ministry of Finance issues guidelines on the concentration and management of state budget revenues through the national treasury system as follows:

A- GENERAL PROVISIONS

1. All state budget revenues must be deposited into the National Treasury in the form of cash, payment drafts, or transfer. For certain fees, taxes, and other revenues from individual businesses without fixed locations, and certain revenues at the commune level, where direct deposit into the National Treasury is difficult, collecting agencies may collect in cash or payment drafts but must deposit fully and promptly into the National Treasury in accordance with this Circular.

2. Collecting agencies (State Tax, Customs, Finance, and other agencies authorized by the Government or delegated by the Ministry of Finance) shall cooperate with the National Treasury to manage and concentrate state budget revenues, regularly checking and reconciling to ensure that all revenues are fully and promptly deposited into the state budget fund.

3. Organizations and individuals, including foreign organizations and individuals operating within the territory of the Socialist Republic of Vietnam, have the responsibility and obligation to fully and timely pay all taxes, fees, and other revenues into the state budget in accordance with the law. It is strictly prohibited for any level of government, organization, or individual to retain state revenue or establish extrabudgetary funds contrary to regulations.

4. All state budget revenues shall be recorded in Vietnamese Dong according to the fiscal year, each level of the budget, and the State Budget Classification. State budget revenues in foreign currency, goods, or labor days shall be converted into Vietnamese Dong based on the exchange rate for foreign currency, price of goods, or labor day rates set by the competent authority for recording state budget revenues.

5. Based on the revenue sources of each level of the budget and the distribution ratio among levels of the budget as prescribed, the National Treasury shall record and distribute revenues into the state budget funds of each level, ensuring accurate, full, and timely reflection of state budget revenues according to the decentralized management and State Budget Classification.

6. During the process of concentrating and managing state budget revenues, if there are revenues collected incorrectly and deposited into the state budget, they must be refunded; based on the refund decision of the finance agency, the National Treasury shall execute the withdrawal from the state budget fund to return to the relevant parties according to the fiscal year, decentralized management, and State Budget Classification.

B- SPECIFIC PROVISIONS

I- PREPARATION OF STATE BUDGET REVENUE ESTIMATES:

- On the basis of the annual revenue tasks assigned and anticipated revenue sources in the quarter, revenue collection agencies prepare quarterly revenue estimates broken down by economic sector, geographic areas, and main revenue sources, detailed by direct revenue collection at the National Treasury and revenue collection through other agencies, to be sent to the finance agency and the National Treasury for monitoring and implementation.

+ The tax agency prepares estimates for tax, fees, and other revenues under its jurisdiction (excluding export and import taxes).

+ The customs agency prepares estimates for export and import taxes (including special consumption taxes on imported goods via land borders) and other revenues under its jurisdiction.

+ The finance agency and other authorized agencies prepare estimates for the remaining state budget revenues.

- The quarterly revenue estimate is submitted before the 10th day of the last month of the quarter.

II- ORGANIZATION OF STATE BUDGET REVENUE COLLECTION:

1- Revenue notification and payment receipt into the state budget:

1.1- Revenue notification:

- Based on the tax declaration and other amounts payable to the state budget of the payer as stipulated by law, the revenue collection agency checks and determines the amount of tax and other amounts payable to the state budget and issues a state budget revenue notification to the payer, simultaneously sending it to the National Treasury at least three days before the payment deadline.

- The state budget revenue notification (referred to as the revenue notification) is printed and uniformly issued and managed nationwide by the Ministry of Finance (General Department of Taxation).

- If the organization or individual has not fulfilled their payment obligation beyond the payment deadline specified in the revenue notification, the tax agency, customs agency for late tax and fee payments, and the finance agency for late payments of other revenues may request the bank or National Treasury to deduct the amount due from the account of the organization or individual (if they have an account with a bank or National Treasury) and may apply legal measures to collect for the state budget (Attachment Model Order for State Budget Revenue Collection No. 01/TNS).

Enterprises that have been decided to be dissolved and are in the phase of handling residual matters.

- Enterprises that have a dissolution decision and are in the liquidation phase.

- Enterprises facing objective difficulties, as provided for in Point 3, Article 43 of Decree No. 87/CP dated December 19, 1996, may submit to the People's Committee at the same level (for enterprises established by localities) or the Prime Minister (for enterprises established by the central government).

1.2. Payment receipt into the State Budget:

1.2- Payment receipt into the state budget:

- The payment receipt into the state budget (in cash or transfer) is a revenue collection document printed and uniformly managed nationwide by the Ministry of Finance (General Department of Taxation) attached to this Circular, including the following main contents:

+ Name and address of the organization or individual obligated to pay the state budget.

+ Business field and industry.

+ Content of the payment and date of payment.

+ Place of payment.

+ Details corresponding to the State Budget Classification.

+ Amount paid (in figures and in words).

2- Methods of state budget revenue collection:

2.1- Taxes, fees, and charges:

a) Through the State Treasury:

- Taxes, fees, and charges are directly paid at the National Treasury, including the following entities:

+ State-owned enterprises, foreign-invested enterprises, joint-stock companies, limited liability companies, joint ventures, and associated enterprises, and other economic organizations with legal person status.

+ Economic organizations and individual businesses with fixed business locations, having large amounts due for payment, belong to types A and B.

Depending on the actual situation in the locality, the collection agency will coordinate with the State Treasury so that individual businesses of type C and certain other entities can directly pay their tax liabilities to the State Treasury if they have the conditions to do so.

- Upon receiving the notice to collect, organizations and individuals obligated to pay must fully and timely deposit their tax liabilities into the State Treasury in cash, bank drafts, or by transfer.

- The State Treasury is responsible for collecting and consolidating payments into the state budget.

b) Through the revenue collection agency:

- Tax, fees, and charges paid through the collection agency include:

+ Taxes, fees, and charges from non-fixed contributors.

+ Small-income households of type C (who do not have the conditions to pay directly to the State Treasury).

+ Agricultural land use taxes and revenues from areas without State Treasury collection points.

- The collection agency is responsible for collecting cash or bank drafts from contributors and depositing the entire amount collected into the State Treasury.

2.2- For revenues from state economic activities, public services, land use fees, proceeds from the sale or lease of state-owned assets at administrative and public service units...: these must be directly deposited into the State Treasury (or the collection agency) according to the collection agency's notification.

2.3- For penalty payments, based on the penalty decision of the competent authority, the penalized parties are responsible for paying the penalties into the State Treasury. In special cases (penalty collections at borders, islands, at sea,...) where direct payment to the State Treasury is difficult, the authority issuing the penalty decision may collect the penalties directly and deposit the entire amount collected into the State Treasury.

2.4- Revenues from domestic borrowing and foreign borrowing:

- Domestic borrowings in the form of government bond issuance (including funds raised for the central budget and provincial budgets for infrastructure investment projects as decided by the Prime Minister): The State Treasury organizes the issuance of bonds according to prescribed regulations and transfers the borrowed funds into the state budget fund.

- For other domestic borrowings (temporary advances from the State Bank for the central budget and other loans): Based on loan transfer documents, the State Treasury processes the recording of revenue into the state budget.

- For foreign borrowings (the portion recorded in the state budget):

+ For loans in currency (foreign currency transferred to the centralized foreign exchange reserve), based on the transfer documents, the State Treasury converts the amount into Vietnamese Dong at the accounting exchange rate published by the Ministry of Finance at the time of transfer and processes the recording of revenue into the state budget.

If the loan is not transferred to the centralized foreign exchange reserve, based on the notification of the Ministry of Finance, the State Treasury converts the amount into Vietnamese Dong at the accounting exchange rate and processes the recording of revenue and expenditure in the state budget.

+ For loans in the form of materials, equipment, goods: These are converted into Vietnamese Dong for state budget accounting according to the provisions at point B.H.3.3 of this Circular.

2.5- For temporary advances from the financial reserve fund, supplementary revenues from higher-level budgets,...: based on the decisions of the competent authorities, the State Treasury implements the recording of revenue into the state budget.

For surplus revenues to be carried forward to the budget: based on the approved final accounts of the state budget by the competent authority, the State Treasury carries over the surplus to the financial reserve fund or records it as revenue in the following year's budget according to prescribed regulations.

2.6- For revenues from organizations and individuals of Vietnamese nationality abroad, and revenues from village budgets: The Ministry of Finance will issue separate guidelines.

3- Procedures for collecting state budget revenues:

3.1- Collection in Vietnamese Dong:

3.1.1- Collection by transfer:

- When paying the state budget by transfer, the payer prepares five copies of the "State Budget Payment Form by Transfer" (model number 03/TNS attached), retains one original copy and sends four copies to the bank or State Treasury where the account is opened to request the deduction of the amount payable from the payer's account to pay the state budget.

- The bank or State Treasury where the payer has an account is responsible for deducting the account balance immediately upon receipt of the document, signing confirmation on four copies of the "State Budget Payment Form by Transfer", and processing the documents as follows:

+ One copy is used as a debit voucher for the payer's account, retained at the bank or State Treasury where the account is opened.

+ One copy serves as a debt notice to the payer.

+ One copy is sent to the collection agency.

+ One copy is sent to the State Treasury along with a payment summary of state budget payments (for cases where the payer has an account at a bank).

Upon receipt of the payment summary and accompanying documents from the bank, the State Treasury processes the recording of state budget revenue.

3.1.2- Collection in cash or bank drafts:

a- Direct collection through the State Treasury:

- Based on the collection notice, staff from the collection agency (Tax, customs,...) guide the payer to fill out four copies of the "State Budget Payment Form in Cash or Bank Draft" (model number 02/TNS attached) according to the State Budget Register, check and sign confirmation on all copies of the payment form, retain copy four (kept at the original location), and the payer takes the remaining three copies to the State Treasury.

- The payer must bring cash or bank drafts along with three copies of the payment form to the State Treasury collection point to complete the payment process.

The State Treasury checks, matches, collects the money, signs, and stamps the payment form indicating the money has been received:

+ One copy is returned to the payer.

+ One copy is sent to the collection agency (at the end of the day with a summary of all collections).

The State Treasury retains one copy of the payment receipt as a record for state budget revenue accounting.

b- Collection through collection agencies:

- Staff from the collection agency (Tax, Customs, etc.) guide the payer to fill out four copies of the payment receipt according to the State Budget Register. After reviewing the payment receipt, staff from the collection agency process the payment, stamp it as paid, and sign to confirm on all copies of the payment receipt:

+ One copy retained at the original location.

+ One copy returned to the payer.

+ One copy serves as an accounting voucher at the collection agency.

+ One copy sent to the State Treasury (sent together with a list of collected revenues at the end of the day or the beginning of the next day along with the total amount of collected funds submitted to the State Treasury.

- In cases involving small and non-fixed businesses, the collection agency organizes mobile collections. Staff from the collection agency (Tax, Customs, etc.) issue a receipt consisting of three copies:

+ One copy retained at the original location.

+ One copy sent to the payer.

+ One copy used for reconciliation (serves as a voucher for preparing the list and payment receipt to be submitted to the State Treasury.

Daily (at the end of the day or the beginning of the next day), the collection agency prepares three copies of the payment receipt (one copy retained at the original location) along with the list and the total amount of collected funds to submit to the State Treasury. The State Treasury collects the money, confirms on all copies of the payment receipt, returns one copy to the collection agency, retains one copy at the State Treasury together with the list used as vouchers for state budget revenue accounting.

The State Treasury and collection agencies do not accept Vietnamese dong, banknotes, or payment instruments that do not meet circulation standards or have exceeded their payment period.

3.2- Collection of state budget revenue in foreign currency:

3.2.1- Management method:

- All state budget revenues in foreign currency (including loans and foreign aid in foreign currency), the State Treasury records centralized foreign currency funds (in original currency) while converting them into Vietnamese dong based on the accounting exchange rate published by the Ministry of Finance for recording state budget revenue and allocating the revenue among different levels of government budgets as prescribed.

- Centralized foreign currency funds are uniformly managed by the Central State Treasury. Local budgets (province, district, commune) are not permitted to establish foreign currency funds. All foreign currency revenues generated at local State Treasuries must be transferred to the Central State Treasury. Foreign currency transfer fees are recorded separately for settlement with the state budget.

- Centralized foreign currency funds are used to settle and pay expenses in foreign currency as stipulated by the Ministry of Finance. Any remaining foreign currency may be sold by the Central State Treasury to the State Bank or state-owned commercial banks for Vietnamese dong to settle and pay expenses in Vietnamese dong. Any difference between the exchange rate for purchasing foreign currency by the bank and the accounting exchange rate, the State Treasury will remit to the central government budget (if there is an increase) or receive compensation from the central government budget (if there is a decrease). Monthly, the Central State Treasury compiles the exchange rate differences occurring in the month and sends them to the Ministry of Finance (State Budget Department) for processing.

- The Minister of Finance authorizes the Director of the Foreign Financial Affairs Department to determine and publish the accounting exchange rate for foreign currency, ensuring the following principles:

+ Publish once a month before the 25th of each month for application in the following month.

+ The accounting exchange rate is calculated as the average of the daily foreign currency exchange rates of the Central State Bank over the thirty days prior to publication.

If during the month, the foreign currency exchange rate of the State Bank fluctuates significantly (increasing or decreasing by more than 5% compared to the accounting exchange rate), the Ministry of Finance will consider and adjust the accounting exchange rate accordingly.

- THE ACCOUNTING EXCHANGE RATE SHALL BE UNIFORMLY APPLIED ACROSS THE COUNTRY IN THE FOLLOWING OPERATIONS:

+ Convert and account for state budget revenue and expenditure in foreign currency (including revenue from physical assets with a foreign currency basis).

+ Convert and account for the books of the State Treasury.

3.2.2- Method for centralizing state budget revenue in foreign currency:

a- For foreign currency collection by transfer:

Based on the credit notification from the bank (accompanied by payment vouchers), the State Treasury records centralized foreign currency funds and converts them into Vietnamese dong based on the accounting exchange rate for recording state budget revenue.

b- For foreign currency collection in cash:

- THE COLLECTION PROCESS SHALL BE CONDUCTED AS FOLLOWS:

+ The payer prepares five copies of the payment receipt for state budget revenue in cash (indicating cash foreign currency collection), retains one copy at the original location, and brings the remaining four copies to the bank where the State Treasury has an account for foreign currency to deposit cash foreign currency. The bank collects the foreign currency, confirms the amount of foreign currency deposited on the four copies of the payment receipt: one copy is used as a voucher for crediting the foreign currency deposit account of the State Treasury at the bank, one copy is sent to the payer, one copy is sent to the collection agency, and one copy is sent to the State Treasury (along with a list of state budget revenue deposits in cash foreign currency).

+ Upon receiving the payment vouchers and the list of state budget revenue deposits in cash foreign currency, the State Treasury records centralized foreign currency funds and converts the amount of foreign currency into Vietnamese dong based on the accounting exchange rate for recording state budget revenue.

Cash foreign currency deposit fees are paid by the entity or individual making the deposit to the bank.

c- In places where cash foreign currency cannot be deposited into a bank:

The collection agency can directly collect cash foreign currency. Cash foreign currency collection can only be conducted for freely convertible strong foreign currencies as announced by the State Bank. The collection agency verifies and ensures the authenticity of the currency, proceeds with the collection, and submits the collected foreign currency to the provincial or centrally-administered city State Treasury.

The State Treasury deposits the money into its foreign currency account at the bank, simultaneously converting it into Vietnamese dong based on the accounting exchange rate for recording state budget revenue. The fee for depositing cash foreign currency into the bank is recorded separately for settlement with the state budget.

In cases where the State Treasury of the province or city does not have a foreign currency account at a bank (due to the State Bank and state-owned commercial banks in the locality not having established a foreign currency deposit account), the State Treasury of the province or city may sell foreign currency cash to the State Bank and state-owned commercial banks (at the exchange rate for buying foreign currency of that bank) to obtain Vietnamese dong for recording government revenue.

3.3- Collection of government revenue in kind:

- For items whose end users have been identified: the financial authority (Ministry of Finance or Provincial Department of Finance - Prices) shall convert them into Vietnamese dong and issue a receipt for recording government revenue, which will be sent to the State Treasury for accounting purposes.

The conversion of the value of items into Vietnamese dong shall be carried out as follows:

+ Items with an original price in foreign currency shall be converted into Vietnamese dong according to the accounting exchange rate.

+ For items without a foreign currency purchase price, the financial authority shall establish a valuation committee to convert them into Vietnamese dong based on the prevailing market price in the region at the time of valuation.

- For items whose end users have not yet been determined: the financial authority (Ministry of Finance or Provincial Department of Finance - Prices) shall cooperate with relevant agencies to sell the items and collect Vietnamese dong to pay into the state budget.

3.4- Collection of government revenue in terms of labor days:

- Collections of the State budget in terms of labor days shall be converted into Vietnamese dong for accounting purposes.

- The financial authority shall take the lead in coordinating with relevant agencies to convert according to the prescribed daily wage rate, and simultaneously issue a receipt for recording government revenue, which will be sent to the State Treasury for accounting purposes.

4. Inspection, verification, and handling:

- The collection agency and the State Treasury shall regularly check and reconcile government revenue collection situations; promptly identify cases of delayed payment and arrears in government revenue collection.

- Daily, the reconciliation of total government revenue collection and the revenue collected at each level between the State Treasury and the collection agency in each area is carried out at the end of the day or the beginning of the next day.

Monthly, within the first five days of the following month for district and county levels; within the first ten days of the following month for provincial and municipal levels, the State Treasury and the collection agency must conduct checks and reconciliations of government revenue data according to the total amount, each level of the budget, and detailed by each payer and each type of tax. Specifically, the closing of accounts and reconciliation of monthly government revenue data for December of each year will be uniformly conducted on December 31.

Annually, before February 10 of the following year for district and county levels; before March 10 of the following year for provincial and municipal levels, the State Treasury and the collection agency must conduct checks and reconciliations of government revenue data according to the total amount, each level of the budget, and detailed by each payer and each type of tax.

- During the process of checking and reconciling data between the State Treasury and the collection agency, if there are errors, they need to be adjusted promptly. The agency that records or aggregates the data incorrectly must submit a written request for adjustment. At the end of the fiscal year, the State Treasury will coordinate with the financial authority to adjust the final settlement of the state budget.

- Based on the results of the inspection and verification, the collection agency is responsible for urging and handling according to the prescribed regulations.

Cases of misappropriation or concealment of State budget revenue discovered by collection agencies, legal authorities, inspectors, etc., shall be handled according to the prescribed regulations.

Cases of misappropriation or concealment of State budget revenue discovered by collection agencies, legal authorities, inspectors, etc., shall be handled according to the prescribed regulations.

5- Refund of government revenue collections:

- If collections are made contrary to policies and regulations and have been centralized into the State budget fund, they must be refunded.

- Based on the refund order, the State Treasury will process the reduction of government revenue fund and directly refund it to the beneficiaries.

In cases where refunds are made for revenue collections that were settled in the previous fiscal year's budget, the collection agency must report to the financial authority to issue an order for a refund in the current year's budget. Based on the disbursement order from the financial authority, the State Treasury will carry out the refund to the beneficiaries.

6- Accounting and reporting of government revenue collection:

- Based on the amount deposited into the state budget, the State Treasury will record government revenue funds according to the correct fiscal year and the State Budget Item List; simultaneously allocating the revenue to each level of the budget as stipulated.

For revenue items whose State Budget Item List has not been clearly defined, the State Treasury will record them in a provisional income account; once the State Budget Item List is clearly defined, the State Treasury will record government revenue according to regulations.

- Daily report on State budget revenue:

Daily (at the end of the day or the beginning of the next day), after conducting checks and reconciliations of total government revenue with the collection agency at each level, the State Treasury units will report the total government revenue and the revenue at each level of the budget for the day to the People's Committee, financial authority, collection agency at the same level, and the higher-level State Treasury.

- Monthly report on State budget revenue:

Monthly (before the seventh day of the following month for district and county levels; before the tenth day of the following month for provincial and municipal levels), after checking and reconciling data with the collection agency, the State Treasury units will prepare a report on government revenue according to the State Budget Item List and each level of the budget, confirmed by the collection agency, and send it to the People's Committee, financial authority, collection agency at the same level, and also send it to the higher-level State Treasury; the Central State Treasury will compile the situation of government revenue and report to the Ministry of Finance before the fifteenth day of the following month.

- Annual report on State budget revenue:

Annually (before February 15 of the following year for district and county levels; before March 15 of the following year for provincial and municipal levels), the State Treasury units will prepare an annual report on government revenue according to the State Budget Item List and each level of the budget, confirmed by the collection agency, and send it to the People's Committee, financial authority, collection agency at the same level, and also send it to the higher-level State Treasury; the Central State Treasury will compile the annual settlement of government revenue and report to the Ministry of Finance.

III- TASKS AND LIMITATIONS OF THE COLLECTION AGENCIES, STATE TREASURY, AND FINANCIAL AUTHORITIES IN ORGANIZING THE COLLECTION OF THE STATE BUDGET:

1- Collection Agencies (including National Tax, Customs, Finance, and other agencies authorized by the Government or delegated by the Ministry of Finance):

- Prepare quarterly and annual revenue forecasts and submit them to competent authorities, financial agencies, and simultaneously send them to the State Treasury.

- Managing and urging payers to deposit money into the state budget.

- Calculating and determining the amount to be paid and issuing payment notices.

- Guiding payers to fill out the form for depositing money into the state budget.

- Directly concentrate revenues within their jurisdiction and deposit them fully and promptly into the State Treasury as prescribed.

- Monitor actual revenue figures and compliance with collection notices issued to payment entities.

- Propose financial agencies to issue orders for refunds for revenues collected outside regulations.

- Inspect, decide on penalties, and resolve complaints about collection and payment as prescribed by law.

- Cooperating with the State Treasury in classifying direct payers through the State Treasury and indirect payers through the collection agency, in accordance with the actual conditions in the locality. Organizing collection, inspection, reconciliation, and preparing reports on government revenue data according to the prescribed procedures.

2- State Treasury:

- Collect state budget revenues directly as prescribed.

- Concentrate all state budget revenues (including those collected directly by collection agencies), record state budget fund revenues, and allocate them according to the prescribed percentage ratios among different levels of the state budget.

- Regularly check and reconcile figures and implement reporting systems as prescribed.

- Carry out refunds for revenues collected outside regulations based on orders from financial agencies.

- Regularly coordinate with collection agencies and the State Treasury in organizing state budget revenue collection in their jurisdictions.

- The State Treasury where the unit has an account shall be responsible for timely payment and transfer of state budget revenues. It shall deduct funds from the unit's deposit account at the request of the collection agency to pay into the state budget.

3- Financial authorities:

3. Financial authorities:

- Issue orders for refunds for state budget revenues collected in violation of regulations upon the proposal of the collection agency.

- Issue refund orders for state budget revenues collected outside regulations upon recommendation from collection agencies.

- Regularly coordinate with collection agencies and the State Treasury in organizing state budget revenue collection within their jurisdiction.

- Regularly coordinate with collection agencies and the State Treasury in organizing state budget revenue collection in their jurisdictions.

4- Organizations and individuals obligated to pay into the state budget.

4. Organizations and individuals obligated to pay into the state budget:

- Have the right to appeal against state budget payments if the revenue collection notice and processing are not in accordance with regulations.

5- Banks where units have accounts:

5. Banks where units have accounts:

- Are responsible for timely payments and transfers of submitted state budget revenues.

IV- EXPENSES AND INCENTIVE/PENALTY REGIMES:

1/ Expenses for organizing state budget revenue collection work by collection agencies and the State Treasury, such as constructing (or renting) locations, equipping technical facilities, working tools, transportation means, security costs, transportation costs, overtime allowances, etc., shall be guaranteed by the state budget according to state financial management regulations.

2/ Incentive regimes for state budget revenue collection work by collection agencies and the State Treasury shall follow the guidelines of the Ministry of Finance.

3/ Agencies, units, and individuals violating management and submission regulations or causing loss of state funds and assets shall be subject to administrative disciplinary action and material compensation as stipulated.

C- IMPLEMENTATION

1/ This Circular takes effect from the date of issuance. Previous documents on state budget revenue collection that conflict with this Circular are no longer effective.

2/ Financial authorities, collection agencies, the State Treasury, organizations, and individuals obligated to collect and submit state budget revenues are responsible for implementing this Circular.

During implementation, if difficulties arise, units are advised to report to the Ministry of Finance for joint resolution.

Nguyen Sinh Hung (Signed)