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 |
|
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: |
DEPUTY MINISTER |
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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