Decision No. 35/QD-BTC on issuing the regulations on the common electronic directory system for the finance sector

This topic focuses on managing and providing lists of organizations, enterprises, and agencies related to the financial and budgetary sector in Vietnam. It includes various directories such as tax payers, budget users, basic construction investment projects, import and export goods, and other directories. Each directory is specified regarding code numbers, characters, and methods of information provision from relevant legal documents or from the data systems of competent authorities.

Số hiệu35/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Sỹ Danh
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành06/01/2010
Ngày áp dụng06/01/2010
Ngày hết hiệu lực01/05/2017
Tình trạngExpired
✦ Tóm lược thông minh

This topic focuses on managing and providing lists of organizations, enterprises, and agencies related to the financial and budgetary sector in Vietnam. It includes various directories such as tax payers, budget users, basic construction investment projects, import and export goods, and other directories. Each directory is specified regarding code numbers, characters, and methods of information provision from relevant legal documents or from the data systems of competent authorities.

Đối tượng áp dụng

Financial and budgetary management agencies such as the Ministry of Finance, State Treasury, General Department of Taxation, and Customs; Budget-using units; Enterprises and organizations related to the financial and budgetary sector.

Các điểm cốt lõi

  • Managing the directory of tax payers
  • Providing code numbers for budget-using units
  • Establishing the directory of import and export goods
  • Classifying and managing basic construction investment projects
  • Ensuring the consistency and synchronization of the financial and budgetary information system

🌐 Tác động xã hội từ văn bản này

  • Enhancing the effectiveness of financial and budgetary management
  • Facilitating easy access and updating of information for budget-using units
  • Improving service quality for enterprises and organizations related to the financial and budgetary sector

❓ Câu hỏi thường gặp

Who is responsible for managing the directory of tax payers?

The General Department of Taxation is responsible for managing the directory of tax payers.

How is information provided for the directory of budget-using units?

Information is provided through electronic data from the database system of the Financial Informatics and Statistics Bureau.

Toàn văn

MINISTRY OF FINANCE
--------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 35/QD-BTC

Hanoi, January 6, 2010

 

Pursuant to …;

REGARDING THE ADOPTION OF REGULATIONS ON THE COMMON ELECTRONIC DIRECTORY SYSTEM FOR THE FINANCE SECTOR

THE MINISTER OF FINANCE

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

- Based on the proposal of the Director of the Department of Information Technology and Financial Statistics.

DECISION:

Article 1.

This Decision adopts the Regulations on the Common Electronic Directory System for the Finance Sector.

Article 2.

This Decision takes effect from the date of issuance, replacing Decision No.

888/QD-BTC dated March 23, 2004 of the Minister of Finance on the Common Electronic Directory System for the Finance Sector.

Article 3.

The Director of the Department of Information Technology and Financial Statistics, the Head of the Ministry's Office, and the Heads of organizations and units under the Ministry, and the Directors of Provincial and Central City Departments of Finance shall be responsible for implementing this Decision.

 

 

Place of Receipt:
- As Article 3;
- To be filed with VT, THTK.

DEPUTY MINISTER
DEPUTY MINISTER




Pham Sy Danh

 

REGULATIONS

COMMON ELECTRONIC DIRECTORY SYSTEM FOR THE FINANCE SECTOR
(Adopted pursuant to Decision No. 35/QD-BTC dated January 6, 2010 of the Minister of Finance)

PART I

GENERAL PROVISIONS

Article 1.

The Common Electronic Directory System for the Finance Sector (referred to as the Common Directory) is a system of common directories of the Finance Sector managed in electronic data form, stored and used on the Common Directory Database Software System and the Finance Sector's communication infrastructure network.

The Common Electronic Directory System for the Finance Sector shall be implemented according to the annex attached to this Decision.

Article 2.

Organizations and units (collectively referred to as units) under the Ministry of Finance must have the responsibility to uniformly use the Common Directory in application software, databases, accounting, statistics, and business operations within the Finance Sector to ensure data consolidation and exchange between units both within and outside the Finance Sector.

Chapter II

SPECIFIC PROVISIONS

Article 3.

Methods for updating data for the Common Directory System:

1. For directory data provided in text format: Units must provide complete texts issuing or amending the directory to the Department of Information Technology and Financial Statistics within one working day from the date of issuance of the text to update into the Common Directory Database.

2. For directory data provided in electronic data format:

a. The General Department of Taxation, the General Department of Customs, and the State Treasury shall synchronize data daily from the taxpayer database or immediately after any changes or amendments to the Import-Export Goods Directory Financial Reporting and Management Accounting Reports Directory to the Department of Information Technology and Financial Statistics to update into the Common Directory Database at the address: [email protected] or technical data exchange addresses between unified software with the Department of Information Technology and Financial Statistics., b. Provincial and Central City Departments of Finance shall organize the implementation of the issuance, management, and transmission of unit codes related to the budget to the Department of Information Technology and Financial Statistics in accordance with current regulations.

3. For directory data prescribed by documents of units outside the Ministry of Finance: The Department of Information Technology and Financial Statistics shall be responsible for collecting and promptly updating into the Common Directory Database System.

4. For directories without formal regulations: The Department of Information Technology and Financial Statistics shall be responsible for coordinating with units to establish directories and update into the Common Directory Database System based on the principle that these directories only use standard code sets (no new code sets generated) such as tax codes, unit codes related to the budget to ensure that each object does not have multiple codes.

4. For categories without formal regulations: The Directorate of Information Technology and Financial Statistics shall be responsible for coordinating with relevant units to develop and update these categories into the shared database system on the principle that these categories only use standard code numbers (no new code sets will be generated) such as tax identification numbers and organization codes related to the budget to ensure that each entity does not have multiple identification numbers.

Article 4. Responsibilities of organizations and units under the Ministry

1. The State Budget Department, Financial Affairs Department for Banks and Financial Institutions, Cadre and Civil Service Organization Department, Accounting and Audit System Department, General Department of Taxation, General Department of Customs, National Treasury, National Reserve General Department, Price Management Department, Debt Management and Foreign Finance Department, Corporate Finance Department, and other units under the Ministry shall be responsible for:

a. Providing the Information Technology and Financial Statistics Department with common category data sources according to regulations.

b. Ensuring the accuracy, completeness, and uniqueness of providing common categories.

c. Implementing data transmission/reception according to the prescribed time.

d. Effectively utilizing the common electronic category system.

e. Reviewing and notifying the Information Technology and Financial Statistics Department of changes in information of the common category database system.

f. Adhering to security and management principles when exchanging and providing information within the common category database system between units under the Ministry of Finance and units outside the financial sector.

2. The Financial Planning Department is responsible for leading and coordinating with the Information Technology and Financial Statistics Department to study and establish standards, mechanisms, and ensure regular funding for updating and maintaining the common category database.

Article 5.

Responsibilities of the Information Technology and Financial Statistics Department.

1. Leading and coordinating with financial sector units to build and manage the unified common category database and organizing training and guidance on its exploitation and use for units.

2. Within two working days from the date of receiving written or electronic data about modifications or additions to the common categories provided by units, it must organize updates to the common category database and ensure that related units have access rights according to regulations.

3. Ensuring smooth, secure, and confidential operation of the communication infrastructure of the Ministry of Finance for units exploiting and using the common category database.

4. Leading and coordinating with relevant units to manage, grant access rights, monitor, and support units participating in the exploitation and use of the common category database.

5. Coordinating with the Financial Planning Department to research and establish standards and mechanisms to ensure funding for updating and maintaining common category databases. Gradually researching and organizing service provision rules for information within the common category database according to the Ministry's regulations.

Chapter III

IMPLEMENTATION

Article 6.

The Director of the Information Technology and Financial Statistics Department is responsible for inspecting and reporting to the Ministry Leadership on the implementation of these regulations by units and organizations under the Ministry.

During the implementation process, if there are difficulties or additional common categories arise, units should promptly reflect them to the Information Technology and Financial Statistics Department for research and submission to the Minister of Finance for consideration and adjustment.

 

ANNEX

COMMON ELECTRONIC DIRECTORY SYSTEM FOR THE FINANCE SECTOR


(Adopted pursuant to Decision No. 35/QD-BTC dated January 6, 2010 of the Minister of Finance)

Serial number

Name of Category

Character Length

Issuing Document for the Category

Unit Responsible for Building and Updating the Category

Method of Updating the Category

A. Common Categories Ready in the Common Category Database System for Provision to Using Units

1

Administrative Area Category

5

Decision No. 124/2004/QD-TTg dated July 8, 2004 issued by the Prime Minister promulgating the list of administrative units and their codes in Vietnam supplementary documents and subsequent amendments, Information Technology and Financial Statistics Department

Update from documents

National Economic Industry Category

2

Decision No. 10/2007/QD-TTg dated January 23, 2007 issued by the Prime Minister promulgating the economic industry system of Vietnam and

5

subsequent amendments subsequent amendments, Chapter Category

Update from documents

National Economic Industry Category

3

Decision No. 33/2008/QD-BTC dated June 2, 2008 issued by the Minister of Finance regarding the issuance of the state budget index system

3

State Budget Department and subsequent amendments, Information Technology and Financial Statistics Department

Provide by document

Economic Industry Category

4

Economic Content Category

3

5

National Target Program Category

4

6

State Budget Source Category

5

7

Budget Level Category

2

8

State Budget Expenditure Task Code

1

9

Decision No. 63/2008/QD-BTC dated August 1, 2008 issued by the Minister of Finance and

3

National Treasury Code Category subsequent amendments, Chapter Category

Provide by document

Economic Industry Category

10

Decisions of the General Director of the National Treasury regarding the specification of National Treasury codes

4

National Treasury

Budget User Unit Category

Economic Industry Category

11

Decision No. 90/2007/QD-BTC dated October 26, 2007 issued by the Minister of Finance promulgating the regulations on the code of units related to the budget

7

- Decision No. 51/2008/QD-BTC dated July 14, 2008 issued by the Minister of Finance amending and supplementing Decision No. 90/2007/QD-BTC.

- supplementary documents

Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;Provide by electronic data, Chapter Category

Update from documents

Basic Construction Investment Project Category

12

State Financial Fund Category

7

13

Project Management Board Category

7

14

Taxpayer Category

7

15

Decision No. 75/1998/QD-TTg dated April 4, 2008 issued by the Prime Minister specifying the taxpayer code and

10

Decision No. General Department of TaxationProvide by electronic data, Chapter Category

Daily electronic data transmission

Fund Code Category

16

Circular No. 212/2009/TT-BTC dated November 6, 2009 issued by the Ministry of Finance guiding the implementation of national accounting applicable to the Budget and Treasury Information Management System (TABMIS)

2

Accounting Account Category

Budget User Unit Category

Economic Industry Category

17

Revenue Authority Category

4

18

Using the set of codes of units related to the budget

7

Accounting Account Category

Update from documents

issued according to Decision No. 90/2007/QD-BTC to generate codes Budget Organization Code, Full Territorial Budget Code Financial Authority Category

19

Regulations of the Information Technology and Financial Statistics Department.

7

20

Decision No. 90/2007/QD-BTC dated October 26, 2007

7

Tax Authority Category

Update from documents

issued according to Decision No. 90/2007/QD-BTC to generate codes Treasury Authority Category Financial Authority Category

21

Customs Authority Category

7

22

Securities Authority Category

7

23

Reserve Authority Category

7

24

Ministries and Sectors Category

7

25

Export-Import Goods Category

7

26

Decision No. 107/2007/QD-BTC dated January 25, 2007 issued by the Minister of Finance promulgating the export-import goods list of Vietnam

7

27

General Department of Customs

8

Bank Code Category

Decision No. 23/2007/QD-NHNN dated June 5, 2007 issued by the Governor of the State Bank of Vietnam regarding the regulation of bank codes used in banking operations.

Basic Construction Investment Project Category

28

National Category

8

Regulations of the Debt Management and Foreign Finance Department.

Update from documents

National Economic Industry Category

29

Currency Category

2

B. Common Categories Planned for Issuance and Provision to Using Units

Department of Debt Management and External Financial Affairs

Economic Industry Category

30

Independent Auditing Enterprises Category

3

Using the taxpayer code (10 or 14 characters) to filter and build the category

31

Accounting and Audit System Department

 

Certified Public Accountants Category

Department of Accounting Systems and Auditing

Economic Industry Category

32

List of Auditors

 

33

List of accounting practice enterprises

 

34

List of accounting practitioners

 

35

List of asset valuation enterprises meeting the conditions for operation

 

Certified Public Accountants Category

Price Management Department

Economic Industry Category

36

List of asset valuation experts

 

37

List of economic groups

 

Certified Public Accountants Category

Corporate Finance Department

Economic Industry Category

38

List of State-owned Corporations

 

Economic Industry Category

39

List of State companies

 

Economic Industry Category

40

List of joint-stock companies, joint venture companies, limited liability companies, and foreign-owned companies

 

Certified Public Accountants Category

Update from documents

Extract from the tax payer database system

41

List of exchange rates as prescribed by the Ministry of Finance

 

Treasury Circulars

Budget User Unit Category

Economic Industry Category

42

List of reports, indicators, and calculation formulas issued pursuant to Decision 120/2008/QD-BTC on the Government Budget Accounting System and Treasury Operations

 

Decision 120/2008/QD-BTC dated December 22, 2008, promulgated by the Minister of Finance regarding the Government Budget Accounting System and Treasury Operations

Budget User Unit Category

Basic Construction Investment Project Category

43

List of internal expenditure accounting accounts

 

Decision No. 2345/QD-BTC dated July 11, 2007, promulgated by the Minister of Finance concerning the accounting regulations applicable to administrative agencies and units under the Ministry of Finance

Update from documents

Basic Construction Investment Project Category

44

List of minimum wage levels

 

 

Department of Organization and Cadres

Economic Industry Category

45

List of allowances

 

46

List of civil service grades

 

47

List of grades, ranks, and coefficients

 

48

List of insurance types

 

49

List of cadres' and civil servants' qualifications

 

 

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35/QĐ-BTC
Decision No. 35/QD-BTC on issuing the regulations on the common electronic directory system for the finance sector
Expired

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