Circular No. 41/2022/TT-BTC amending and supplementing certain articles of Circular No. 123/2014/TT-BTC dated August 27, 2014, issued by the Minister of Finance guiding the operation and exploitation of the State Budget Management and Treasury Information System (TABMIS); Circular No. 18/2020/TT-BTC dated March 31, 2020, issued by the Minister of Finance guiding the registration and use of accounts at the State Treasury; and Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Minister of Finance stipulating the system of state budget sub-accounts which have been amended and supplemented by Circulars No. 93/2019/TT-BTC dated December 31, 2019, No. 51/2022/TT-BTC dated August 11, 2022, and No. 84/2024/TT-BTC dated November 26, 2024, issued by the Minister of Finance.

CIRCULAR

Amending and supplementing certain articles of Circular No. 123/2014/TT-BTC
dated August 27, 2014, issued by the Minister of Finance guiding the organization and operation, exploitation of the State Budget and Treasury Information System (TABMIS); Circular No. 18/2020/TT-BTC dated March 31, 2020, issued by the Minister of Finance guiding registration and use of accounts at the State Treasury; Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Minister of Finance stipulating the system of state budget items which have been amended and supplemented by Circulars No. 93/2019/TT-BTC dated December 31, 2019, No. 51/2022/TT-BTC dated August 11, 2022, and No. 84/2024/TT-BTC dated November 26, 2024.
pursuant to Circular No. 18/2020/TT-BTC dated March 31, 2020 of the Minister of Finance guiding registration and use of accounts at the State Treasury; Circular No. 324/2016/TT-BTC
dated December 21, 2016 of the Minister of Finance stipulating the state budget classification system which has been amended and supplemented by Circular No. 93/2019/TT-BTC dated December 31, 2019, Circular No. 51/2022/TT-BTC dated August 11, 2022, and Circular No.
84/2024/TT-BTC dated November 26, 2024 of the Minister of Finance
dated December 21, 2016, issued by the Minister of Finance, on the system of the national budget classification has been amended and supplemented by Circular No. 93/2019/TT-BTC dated December 31, 2019, Circular No. 51/2022/TT-BTC dated August 11, 2022, and Circular No. 84/2024/TT-BTC dated November 26, 2024, issued by the Minister of Finance
sách nhà nước đã được sửa đổi, bổ sung tại Thông tư số 93/2019/TT-BTC ngày
31/12/2019, Thông tư số 51/2022/TT-BTC ngày 11/8/2022 và Thông tư số
84/2024/TT-BTC ngày 26/11/2024 của Bộ trưởng Bộ Tài chính

Pursuant to the Law on Legislative Regulatory Documents issued on February 19, 2025;

Pursuant to Decree No. 146/2025/NĐ-CP dated June 12, 2025 of the Government on decentralization and delegation in the field of industry and trade;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the State Treasury,

The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 123/2014/TT-BTC dated August 27, 2014, guiding the organization and operation, exploitation of the State Budget and Treasury Information System (TABMIS); Circular No. 18/2020/TT-BTC dated March 31, 2020, guiding registration and use of accounts at the State Treasury; Circular No. 324/2016/TT-BTC dated December 21, 2016, stipulating the system of state budget items which have been amended and supplemented by Circular No. 93/2019/TT-BTC dated December 31, 2019; Circular No. 51/2022/TT-BTC dated August 11, 2022, and Circular No. 84/2024/TT-BTC dated November 26, 2024.

Article 1. Amending and supplementing certain articles of Circular No. 123/2014/TT-BTC dated August 27, 2014, issued by the Minister of Finance guiding the organization and operation, exploitation of the State Budget and Treasury Information System (TABMIS)

1. Amending and supplementing Point b Clause 1 Article 3 as follows:

"b) Provincial Departments of Finance."

2. Amending and supplementing Clause 3, Article 5 as follows:

"3. For commune-level budgets, the State Treasury (ST) where transactions take place shall enter and approve journal entries for the budget estimates on TABMIS and enter the Payment Order of the commune-level budget."

3. Amending and supplementing the second and third bullet points under Point b, Clause 1, Article 9 as follows:

" - Directly install and set up the environment (workstations, communication infrastructure) ready for the operation of TABMIS; promptly check and handle any related incidents at financial agencies within the jurisdiction.

- Organize support work for TABMIS users at specialized departments within financial agencies within the jurisdiction; promptly exchange and reflect any arising issues to the ST for coordinated resolution."

4. Amending and supplementing the content of Article 10 as follows:

a) Supplementing the content at the third bullet point under Point a, Clause 2, Article 10 as follows:

"+ For commune-level budgets, enter and approve journal entries for budget estimates on TABMIS (according to the budget allocation process from level 0 to level 1, intermediate level (if any), level 4, and enter the Payment Order.

Time limit for entering and approving estimates: for the process of entering, allocating, and approving estimates at level 0, allocating level 0 to level 1, not exceeding two working days from the date of receipt of the budget allocation document; for the process of entering, allocating, and approving estimates at level 1 to intermediate level (if any), level 4, not exceeding two working days from the date of receipt of the budget allocation document. Time limit for entering the Payment Order not exceeding one working day from the date of receipt of the Payment Order."

b) Amending and supplementing the contents at Point a, Clause 3, Article 10 as follows:

b1) At the third plus (+) sign, the second bullet point:

"+ For commune-level budgets, enter and approve journal entries for budget estimates on TABMIS (according to the budget allocation process from level 0 to level 1, intermediate level (if any), level 4, and enter the Payment Order.

Time limit for entering and approving estimates: for the process of entering, allocating, and approving estimates at level 0, allocating level 0 to level 1, not exceeding two working days from the date of receipt of the budget allocation document; for the process of entering, allocating, and approving estimates at level 1 to intermediate level (if any), level 4, not exceeding two working days from the date of receipt of the budget allocation document. Time limit for entering the Payment Order not exceeding one working day from the date of receipt of the Payment Order."

b2) At the first and second plus (+) signs, the fourth bullet point:

"+ Exploit and compile data on the electronic ledger within the scope of the unit's operations according to the forms prescribed in the Circular guiding the accounting regime of the state budget and the operations of the ST;

+ Coordinate with regional STs and related units within the jurisdiction to resolve issues arising during the transmission and reception of data to ensure accuracy and timeliness;"

b3) At the first and second plus (+) signs, the fifth bullet point:

"+ Report to competent authorities information about revenue and expenditure, finalization of the state budget and other information within the jurisdiction as required for management;

+ Regularly provide other units with accounting information on TABMIS, and in cases of necessity, provide such information according to the requirements of units within the jurisdiction as stipulated by law;"

5. Replace the phrase "Units under the Ministry of Finance and provincial and district financial agencies have the responsibility:" with the phrase "Units under the Ministry of Finance and Departments of Finance of provinces and centrally governed cities have the responsibility:" in Article 4; replace the phrase "State Treasury and State Treasury at the provincial and district levels have the responsibility." with the phrase "State Treasury and State Treasury area (including Transaction Offices) have the responsibility:" in Article 5; replace the phrase "General Director of State Treasury" with the phrase "Director of State Treasury" in point c Clause 1, point c Clause 2 Article 10, Article 13; replace the phrase "State Treasury at the provincial level" with the phrase "State Treasury area" in point c Clause 1 Article 3, Article 5, point a Clause 1 Article 9, point b Clause 1 Article 10, name Clause 2 Article 10, points a, b, c, d Clause 2 Article 10, points a, c Clause 3 Article 10; replace the phrase "State Treasury at the provincial and centrally governed city levels" with the phrase "State Treasury area" in point c Clause 1 Article 3; replace the phrase "State Treasury at the district level" with the phrase "Transaction Office" in point c Clause 1 Article 3, point b Clause 2 Article 10, name Clause 3 Article 10, point a Clause 3 Article 10; replace the phrase "State Treasury at the district and centrally governed town levels" with the phrase "Transaction Office" in point c Clause 1 Article 3; replace the phrase "Provincial and District State Treasury" with the phrase "State Treasury area, Transaction Office" in point b Clause 3 Article 10; replace the phrase "Director of Provincial State Treasury" with the phrase "Director of State Treasury area" in point c Clause 2 Article 10, point c Clause 3 Article 10; replace the phrase "Director of Provincial and Centrally Governed City State Treasury" with the phrase "Director of State Treasury area" in Article 13; replace the phrase "Director of District State Treasury" with the phrase "Head of Transaction Office" in point c Clause 3 Article 10; replace the phrase "Transaction Department of State Treasury" with the phrase "Transaction Branch - State Treasury" in point d Clause 2 Article 10; replace the phrase "Department of Information Technology and Financial Statistics" with the phrase "Department of Information Technology and Digital Transformation" in Clause 5 Article 2, point a Clause 1, Clause 2 Article 3, Clause 6 Article 5, Clause 5 Article 8, points b, c Clause 1 Article 10; replace the phrase "Financial Administration Department for Administrative and Public Services" with the phrase "Financial and Economic Sector Department" in point a Clause 1 Article 3, Clause 2 Article 8; replace the phrase "Financial Department for Banks and Financial Institutions" with the phrase "Department of Financial Institutions" in point a Clause 1 Article 3; replace the phrase "Enterprise Finance Department" with the phrase "State-Owned Enterprise Development Department" in point a Clause 1 Article 3; replace the phrase "Debt Management and External Finance Department" with the phrase "Debt Management and External Economy Department" in Clause 1 Article 3; replace the phrase "National Reserve General Corporation" with the phrase "National Reserve Corporation" in point a Clause 1 Article 3.

6. Repeal Clause 2 Article 9, point d Clause 3 Article 10.

Article 2. Amend and supplement some articles of Circular No. 18/2020/TT-BTC dated March 31, 2020, guiding registration and use of accounts at State Treasury.

1. Amending and supplementing Clause 3 of Article 2 as follows:

"3. Investors with construction investment projects (CIP) under budgets at all levels;"

2. Amending and supplementing Clause 1 of Article 3 as follows:

"1. Units and organizations may register and use accounts at State Treasury where the unit's main office is located or where transactions are convenient. In case units and organizations change the State Treasury for transactions, they must settle their accounts at the State Treasury where they previously conducted transactions, except for accounts for state budget revenue."

3. Amending and supplementing Article 8 as follows:

a) Amend bullet point four of point b Clause 2 as follows: "Office of the People's Committee of the province, Office of the People's Council and People's Committee of the commune."

b) Amend point d Clause 3 as follows: "Office of the People's Committee of the province, Office of the People's Council and People's Committee of the commune, units under the armed forces (defense, security) do not need to submit appointment letters or task assignments for account holders. Units under the armed forces (defense, security) do not need to submit appointment letters or task assignments for Chief Accountants."

4. Amend and supplement the form name at point d Clause 1 Article 12 and Section VII Appendix II. Method of recording certain forms and tables:

Change the name of the form "Comparison table of balance of deposit accounts for transferred funds from the previous year belonging to the central budget (provincial/district level) year... transferred to year..." to "Comparison table of balance of deposit accounts for transferred funds from the previous year belonging to the central budget (provincial level) year... transferred to year..."

5. Replace the phrase "Comparison of implementation of the budget estimates of tasks transferred to the next year of the Central State Budget (provincial/district level) year... transferred to year..." with the phrase "Comparison of implementation of the budget estimates of tasks transferred to the next year of year... transferred to year..." in point d Clause 2 Article 12; replace the phrase "General Director of State Treasury" with the phrase "Director of State Treasury" in Clause 4 Article 8, Clause 3 Article 16; replace the phrase "State Treasury at the provincial and city levels" with the phrase "State Treasury area" in Clauses 2, 3 Article 3; replace the phrase "State Treasury at the district level" with the phrase "Transaction Office" in Clause 3 Article 3; replace the phrase "Transaction Department - State Treasury" with the phrase "Transaction Branch - State Treasury" in point c Clause 1 Article 10; replace the phrase "Debt Management and External Finance Department" with the phrase "Debt Management and External Economy Department" in bullet point two sub-section (1) point a Clause 1 Article 8.

6. Remove the phrase "Financial Inspection" in bullet point one point c Clause 2 Article 4.

7. Repeal some clauses of Circular No. 18/2020/TT-BTC as follows:

a) Clause 2 Article 3.

b) Provisions related to district-level budget at sub-section (1) point a Clause 1 Article 8.

Article 3. Amend and supplement some Articles of Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Minister of Finance on the System of State Budget Accounts (amended and supplemented by Circulars No. 93/2019/TT-BTC dated December 31, 2019, No. 51/2022/TT-BTC dated August 11, 2022, and No. 84/2024/TT-BTC dated November 26, 2024 of the Minister of Finance).

1. Amend and supplement Point d Clause 3 Article 3 as follows:

"d) Type Science, technology, innovation and digital transformation (code 100)"

To reflect and account for investment and recurrent expenditures for activities related to science, technology, innovation, and digital transformation.

2. Supplement the Code of Chapter at Appendix I issued together with Circular No. 324/2016/TT-BTC as follows:

- Supplement Chapter Code 830 "People's Council and People's Committee Office".

- Supplement Chapter Code 831 "Economic Department (for communes and special administrative-economic zones) or Economic, Infrastructure and Urban Department (for wards and special administrative-economic zone Phú Quốc)".

- Supplement Chapter Code 832 "Culture-Social Department".

- Supplement Chapter Code 833 "Public Service Center".

3. Amend the name of Type and supplement the Code of Clause stipulated in Appendix II issued together with Circular No. 324/2016/TT-BTC as follows:

- Amend the name of Type 100 "Science and Technology" to "Science, technology, innovation and digital transformation".

- Supplement Clause 104 "Innovation" under Type 100.

- Supplement Clause 105 "Digital Transformation" under Type 100.

4. Supplement Sub-item 7019 "Allocation for science, technology, innovation and digital transformation" under Item 7000 "Professional expenses of each sector" at Appendix III issued together with Circular No. 324/2016/TT-BTC.

5. Replace the phrase "Director General of the State Treasury" with the phrase "Director of the State Treasury" in Article 9 of Circular No. 324/2016/TT-BTC.

6. Replace the phrase "Tax Department" with the phrase "Provincial/City Tax"; Replace the phrase "Tax Branch" with the phrase "Tax Base" in the guidance on accounting for personal income tax at Item 1000 "Personal Income Tax" of Appendix III issued together with Circular No. 324/2016/TT-BTC (amended and supplemented by Clause 5 Article 1 of Circular No. 93/2019/TT-BTC).

7. Delete the phrase "for agencies at district level, code from 600 to 799" in Point a Clause 2 Article 2 of Circular No. 324/2016/TT-BTC.

8. Delete the phrase "district budget" in Point b Clause 1 Article 7 of Circular No. 324/2016/TT-BTC.

9. Repeal some Articles and Clauses of Circular No. 324/2016/TT-BTC as follows:

a) Provisions related to district budgets in Clause 2 Article 5 (amended and supplemented by Clause 3 Article 1 of Circular No. 84/2024/TT-BTC).

b) Point c Clause 2 Article 7.

c) Chapters at district level (from Chapter 600 to Chapter 799) at Appendix I issued together with Circular No. 324/2016/TT-BTC.

10. Repeal the example content in Point a Clause 3 Article 2 (amended and supplemented by Clause 1 Article 1 of Circular No. 93/2019/TT-BTC).

Article 4. Effective date

1. This Circular takes effect from July 1, 2025.

2. Ministries, central agencies, local agencies, organizations, and individuals related to this matter are responsible for implementing the provisions of this Circular./.