Decision No. 26/QD-BTC On announcing administrative procedures related to State budget finance under the National Treasury's domain within the Ministry of Finance’s state management functions.

Decision No. 26/QD-BTC announces and adjusts 24 administrative procedures related to State budget finance under the National Treasury's domain within the Ministry of Finance’s state management functions. This document aims to improve the efficiency of state management in the field of State budget finance.

Document No.26/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Sỹ Danh
Updated17/06/2026
SectorFinance
FieldBudget Management
Issued date03/01/2014
Effective date03/01/2014
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 26/QD-BTC announces and adjusts 24 administrative procedures related to State budget finance under the National Treasury's domain within the Ministry of Finance’s state management functions. This document aims to improve the efficiency of state management in the field of State budget finance.

Scope of application

Director General of the National Treasury, Head of the Legal Department, Director of the Ministry of Finance's Office, Director of the Financial Computing and Statistics Bureau, and related units

Key points

  • 20 administrative procedures related to State budget finance under the National Treasury's domain are amended, supplemented, or replaced (Article 1.1).
  • 4 administrative procedures related to State budget finance under the National Treasury's domain are abolished (Article 1.2).
  • This Decision takes effect from the date of signing.
  • The Director General of the National Treasury and related units are responsible for implementing this Decision.
  • The Administrative Procedures Supervision Division (Ministry of Justice), the Ministry of Finance’s website, the Ministry of Finance’s Office, and the Financial Computing and Statistics Bureau shall receive this document.

🌐 Social impact of this document

  • Enhance the efficiency of state management in the field of State budget finance.
  • Reduce unnecessary administrative procedures, helping to save time and costs for relevant agencies.
  • Affected entities include units under the Ministry of Finance and the National Treasury.

❓ Frequently asked questions

How many administrative procedures does Decision No. 26/QD-BTC announce?

A total of 24 administrative procedures are announced, including 20 procedures that are amended and supplemented, and 4 procedures that are abolished.

When does Decision No. 26/QD-BTC take effect?

This Decision takes effect from the date of signing.

Full text

MINISTRY OF FINANCE

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Number: 26/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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Hanoi, January 3, 2014

Pursuant to …;

Regarding the publication of administrative procedures related to State budget finance under the National Treasury's domain within the Ministry of Finance's state management functions

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

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THE MINISTER OF FINANCE

- Pursuant to Decree No. 63/2010/ND-CP dated June 8, 2010 of the Government on Administrative Procedure Control;

- Pursuant to Decree No. 48/2013/ND-CP dated May 14, 2013 of the Government amending and supplementing certain articles of relevant decrees concerning administrative procedure control;

- Pursuant to Circular No. 108/2007/TT-BTC dated September 7, 2007 of the Ministry of Finance guiding the financial management mechanism for official development assistance programs and projects;

- Pursuant to Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of state budget revenues through the National Treasury;

- Pursuant to Circular No. 10/2011/TT-BTC dated January 26, 2011 of the Ministry of Finance stipulating the management and use of project management costs for construction investment projects funded by the state budget;

- Pursuant to Circular No. 85/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the organization and coordination process for collecting state budget revenues between the National Treasury, the General Department of Taxation, the General Department of Customs, and commercial banks;

- Pursuant to Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the management and payment of investment capital and public expenditure with investment characteristics from state budget funds;

- Pursuant to Circular No. 17/2012/TT-BTC dated February 8, 2012 of the Ministry of Finance guiding the issuance of government bonds in the domestic market;

- Pursuant to Circular No. 28/2012/TT-BTC dated February 24, 2012 of the Ministry of Finance stipulating the management of investment capital from village, town, and township state budgets;

- Pursuant to Circular No. 122/2012/TT-BTC dated July 27, 2012 of the Ministry of Finance stipulating the management of rare assets and securities held and preserved by the National Treasury;

- Pursuant to Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance stipulating the control and payment system for state budget expenditures through the National Treasury;

- Pursuant to Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of national accounting applicable to the Budget and Treasury Management Information System (TABMIS).

Considering the proposal of the Director-General of the National Treasury, the Head of the Legal Department,

This Decision hereby publishes 24 administrative procedures related to state budget finance under the National Treasury's domain within the Ministry of Finance's state management functions, including:

DECISION:

Article 11. 20 revised and supplemented administrative procedures replacing those previously published in Decision No. 1903/QD-BTC dated August 10, 2009 of the Minister of Finance in the field of the National Treasury

(Annex 1 attached). 2. 4 abolished administrative procedures previously published in Decision No. 1903/QD-BTC dated August 10, 2009 of the Minister of Finance in the field of the National Treasury

(Annex 2 attached). This Decision takes effect from the date of signature.

Article 2The Director-General of the National Treasury, the Head of the Legal Department, the Director of the Ministry of Finance's Office, the Director of the Department of Information Technology and Financial Statistics, and the Heads of relevant units shall be responsible for implementing this Decision./.

Article 3Administrative Procedures Supervision Bureau (Ministry of Justice);

Place of Receipt: 

  • As Article 3;
  • To be filed with VT, KBNN.
  • Ministry of Finance Portal;
  • Store VT, KBNN.

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Pham Sy Danh

The original file of this document is being updated. Please read the full text and check back later.

Relations map

↑ Basis & documents that affect this document
Based on 13
28/2012/TT-BTC Thông tư số 28/2012/TT-BTC Quy định về quản lý vốn đầu tư thuộc nguồn vốn ngân sách xã, phường, thị trấn. In effect 86/2011/TT-BTC Thông tư số 86/2011/TT-BTC Quy định về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn ngân sách nhà nước In effect 08/2013/TT-BTC Thông tư số 08/2013/TT-BTC Hướng dẫn thực hiện kế toán nhà nước áp dụng cho Hệ thống thông tin quản lý Ngân sách và Kho bạc (TABMIS) Expired 108/2007/TT-BTC Thông tư số 108/2007/TT-BTC Hướng dẫn cơ chế quản lý tài chính đối với các chương trình, dự án hỗ trợ phát triển chính thức (ODA) Expired 48/2013/NĐ-CP Nghị định số 48/2013/NĐ-CP Sửa đổi, bổ sung một số điều của các Nghị định liên quan đến kiểm soát thủ tục hành chính In effect 10/2011/TT-BTC Thông tư số 10/2011/TT-BTC Quy định về quản lý, sử dụng chi phí quản lý dự án của các dự án đầu tư xây dựng sử dụng vốn ngân sách nhà nước. Expired 63/2010/NĐ-CP Nghị định số 63/2010/NĐ-CP Về kiểm soát thủ tục hành chính In effect 17/2012/TT-BTC Thông tư số 17/2012/TT-BTC Hướng dẫn phát hành trái phiếu Chính phủ tại thị trường trong nước Expired 122/2012/TT-BTC Thông tư số 122/2012/TT-BTC Quy định việc quản lý đối với các loại tài sản quý hiếm và giấy tờ có giá do Kho bạc Nhà nước nhận gửi và bảo quản In effect 128/2008/TT-BTC Thông tư số 128/2008/TT-BTC Hướng dẫn thu và quản lý các khoản thu ngân sách nhà nước qua Kho bạc Nhà nước Expired 85/2011/TT-BTC Thông tư số 85/2011/TT-BTC Hướng dẫn quy trình tổ chức phối hợp thu ngân sách nhà nước giữa Kho bạc Nhà nước - Tổng cục Thuế - Tổng cục Hải quan và các ngân hàng thương mại Expired 161/2012/TT-BTC Thông tư số 161/2012/TT-BTC Quy định chế độ kiểm soát, thanh toán các khoản chi ngân sách nhà nước qua Kho bạc Nhà nước Expired 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
26/QĐ-BTC
Decision No. 26/QD-BTC On announcing administrative procedures related to State budget finance under the National Treasury's domain within the Ministry of Finance’s state management functions.
In effect

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