Circular No. 41/2025/TT-BTC amends and supplements certain provisions of Circular No. 123/2014/TT-BTC on state budget management and the Treasury; Circular No. 18/2020/TT-BTC on account registration at the State Treasury; and Circular No. 324/2016/TT-BTC on the system of state budget sub-accounts. The amendments focus on adjusting regulations to be consistent with reality, particularly in budget planning management, account usage at the State Treasury, and village-level budget accounting.
Đối tượng áp dụng
Departments of Finance of provinces and centrally-administered cities; regional State Treasuries (including Branches); units and organizations registered and using accounts at the State Treasury; and project sponsors of capital investment projects funded by budgets at all levels.
Các điểm cốt lõi
- Departments of Finance of provinces and centrally-administered cities must enter and approve budget entries on TABMIS and issue payment orders within two working days from receipt of the budget allocation document.
- Regional State Treasuries (including Branches) are responsible for exploiting data, compiling information, and reporting on revenue and expenditure situations of the state budget according to management requirements.
- Units and organizations registered and using accounts at the State Treasury where their main offices are located or where transactions are convenient; if changing the State Treasury for transactions, they must settle their accounts at the previous State Treasury.
- For village-level budgets, entries, approvals of budget entries, and issuance of payment orders on TABMIS must be completed within two working days from receipt of the budget allocation document.
- The system of state budget sub-accounts shall include codes for Chapters at the village level and names of Types and Items.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing processing time for budget entries and payment orders, enhancing budget management efficiency.
- Negative impact: May cause difficulties for some units adapting to new regulations.
❓ Câu hỏi thường gặp
What must the Departments of Finance of provinces and centrally-administered cities perform?
Must enter and approve budget entries on TABMIS and issue payment orders within two working days.
What responsibilities does the regional State Treasury have?
Exploit data, compile information, and report on revenue and expenditure situations of the state budget according to management requirements.
How are units and organizations registered for accounts at the State Treasury?
Registered and use accounts at the State Treasury where their main offices are located or where transactions are convenient; if changing the State Treasury for transactions, they must settle their accounts at the previous State Treasury.
What is the deadline for entering, approving budget entries, and issuing payment orders for village-level budgets?
Not more than two working days from receipt of the budget allocation document.
What changes have been made to the system of state budget sub-accounts?
Includes codes for Chapters at the village level and names of Types and Items.
Toàn văn
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MINISTRY OF FINANCE ------- |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 41/2025/TT-BTC |
Hanoi, June 16, 2025 |
CIRCULAR
AMENDING AND COMPLEMENTING CERTAIN ARTICLES OF THE CIRCULAR NO. 123/2014/TT-BTC OF AUGUST 27, 2014 ISSUED BY THE MINISTER OF FINANCE GUIDING THE ORGANIZATION AND OPERATION OF THE PUBLIC FINANCE MANAGEMENT INFORMATION SYSTEM (PFMIS) AND STATE TREASURY (ST); CIRCULAR NO. 18/2020/TT-BTC OF MARCH 31, 2020 ISSUED BY THE MINISTER OF FINANCE ON REGISTRATION AND USE OF ACCOUNTS AT THE STATE TREASURY; CIRCULAR NO. 324/2016/TT-BTC OF DECEMBER 21, 2016 ON THE SYSTEM OF THE STATE BUDGET INDEXES ALREADY AMENDED AND COMPLEMENTED IN CIRCULAR NO. 93/2019/TT-BTC OF DECEMBER 31, 2019, CIRCULAR NO. 51/2022/TT-BTC OF AUGUST 11, 2022 AND CIRCULAR NO. 84/2024/TT-BTC OF NOVEMBER 26, 2024 ISSUED BY THE MINISTER OF FINANCE
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;
At the proposal of the Director of the State Treasury;
The Minister of Finance issues this Circular to amend and supplement certain articles of Circular No. 123/2014/TT-BTC dated August 27, 2014 guiding the organization and operation of the Public Finance Management Information System (PFMIS) and State Treasury (ST); 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 on the system of state budget indexes already amended and supplemented in 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 of the Public Finance Management Information System (PFMIS).
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) branch where transactions take place shall enter and approve journal entries for the commune-level budget estimates on PFMIS 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 installing and setting up the environment (workstations, communication infrastructure) ready for PFMIS operation; promptly checking and handling any related incidents at financial agencies within the jurisdiction.
- Organizing support work for PFMIS users at specialized departments within financial agencies within the jurisdiction; promptly exchanging and reflecting 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, implement entry and approval of journal entries for the commune-level budget estimates on PFMIS (according to the budget allocation process from level 0 to level 1, intermediate level (if any), level 4 and entry of the Payment Order.
Time limit for entry and approval of estimates: for the process of entry, allocation, and approval of level 0 budget estimates, allocation from level 0 to level 1 is not more than two working days from the date of receipt of the budget allocation document; for the process of entry, allocation, and approval of level 1 to intermediate level (if any), level 4 budget estimates is not more than two working days from the date of receipt of the budget allocation document. Time limit for entry of the Payment Order is not more than 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 (+), second bullet point:
“+ For commune-level budgets, implement entry and approval of journal entries for the commune-level budget estimates on PFMIS (according to the budget allocation process from level 0 to level 1, intermediate level (if any), level 4 and entry of the Payment Order.
Time limit for entry and approval of estimates: for the process of entry, allocation, and approval of level 0 budget estimates, allocation from level 0 to level 1 is not more than two working days from the date of receipt of the budget allocation document; for the process of entry, allocation, and approval of level 1 to intermediate level (if any), level 4 budget estimates is not more than two working days from the date of receipt of the budget allocation document. Time limit for entry of the Payment Order is not more than one working day from the date of receipt of the Payment Order.”
b2) At the first and second plus signs (+), fourth bullet point:
“+ Exploiting and summarizing data on provincial ledgers within the scope of operations according to the forms prescribed in the Circular guiding the accounting regime of the state budget and ST business activities;
+ Cooperating with regional STs and related units within the jurisdiction to handle issues arising during data transmission and reception to ensure accuracy and timeliness;”
b3) At the first and second plus signs (+), fifth bullet point:
“+ Reporting to competent authorities information on revenue and expenditure, finalization of the state budget and other information within the jurisdiction as required by management;
+ Regularly providing other units with accounting information on PFMIS, in cases of necessity, implementing according to the requirements of units within the jurisdiction as stipulated by law;”
5. Replace the phrase "Units under the Ministry of Finance and financial agencies at provincial and district levels shall be responsible for:" with the phrase "Units under the Ministry of Finance and Departments of Finance of centrally governed cities and provinces shall be responsible for:" in Article 4; replace the phrase "KBNN and KBNN at provincial and district levels shall be responsible for:" with the phrase "KBNN and KBNN areas (including Transaction Offices) shall be responsible for:" in Article 5; replace the phrase "General Director of KBNN" with the phrase "Director of KBNN" in point c Clause 1, point c Clause 2 Article 10, Article 13; replace the phrase "KBNN at provincial level" with the phrase "KBNN 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 "KBNN at centrally governed cities and provinces" with the phrase "KBNN area" in point c Clause 1 Article 3; replace the phrase "KBNN at 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 "KBNN at urban districts, counties, towns, and centrally governed cities within provinces" with the phrase "Transaction Office" in point c Clause 1 Article 3; replace the phrase "State Treasury at provincial and district levels" with the phrase "KBNN area, Transaction Office" in point b Clause 3 Article 10; replace the phrase "Director of KBNN at provincial level" with the phrase "Director of KBNN area" in point c Clause 2 Article 10, point c Clause 3 Article 10; replace the phrase "Director of KBNN at centrally governed cities and provinces" with the phrase "Director of KBNN area" in Article 13; replace the phrase "Director of KBNN at district level" with the phrase "Head of Transaction Office" in point c Clause 3 Article 10; replace the phrase "Transaction Office of KBNN" with the phrase "Transaction Department - KBNN" 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" with the phrase "Industry and Economic Financial Department" in point a Clause 1 Article 3, Clause 2 Article 8; replace the phrase "Financial Institutions Department" with the phrase "Financial Institutions Department" 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 Department" 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 the registration and use of accounts at KBNN.
1. Amending and supplementing Clause 3 of Article 2 as follows:
“3. Investors having construction investment projects (CIP) at all levels of budget.”
2. Amending and supplementing Clause 1 of Article 3 as follows:
“1. Units and organizations may register and use accounts at KBNN where their main office is located or where transactions are convenient. In case units and organizations change the KBNN for transactions, they must close their accounts at the previous KBNN, except for State budget revenue accounts.”
3. Amending and supplementing Article 8 as follows:
a) Amend bullet point (-) of point b Clause 2 as follows: “Provincial People's Committee Office, Provincial People's Council and People's Committee Office, and Commune People's Committee Office.”
b) Amend point d Clause 3 as follows: “Provincial People's Committee Office, Provincial People's Council and People's Committee Office, units under armed forces (defense, security) do not need to submit appointment letters of account holders. Units under armed forces (defense, security) do not need to submit appointment letters of chief accountants.”
4. Amend and supplement the form at point d Clause 1 Article 12 and Section VII Appendix II. Method of recording some forms and tables:
Change the name of the form "Table of balance reconciliation of budgetary funds transferred to the next year at central level (provincial/district level) year... transferred to year..." to "Table of balance reconciliation of budgetary funds transferred to the next year at central level (provincial level) year... transferred to year..."
5. Replace the phrase "Reconciliation of implementation status of the budget estimates of tasks transferred to the next year of the Central Budget (provincial/district level) year... transferred to year..." with the phrase "Reconciliation of implementation status 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 KBNN" with the phrase "Director of KBNN" in Clause 4 Article 8, Clause 3 Article 16; replace the phrase "KBNN at provincial and city level" with the phrase "KBNN area" in Clauses 2, 3 Article 3; replace the phrase "KBNN at urban districts and counties" with the phrase "Transaction Office" in Clause 3 Article 3; replace the phrase "Transaction Office - KBNN" with the phrase "Transaction Department - KBNN" 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 the second bullet point of item (1) point a Clause 1 Article 8.
6. Remove the phrase "Financial Inspection" from the first bullet point (-) of point c Clause 2 Article 4.
7. Repeal some articles and clauses of Circular No. 18/2020/TT-BTC as follows:
a) Clause 2 Article 3.
b) Provisions related to district-level budgets in item (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 State Budget Classification System (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) Category 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 codes of Chapters at the commune level in 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 Development Department (for wards and special administrative-economic zone Phú Quốc)".
- Supplement Chapter code 832 "Culture-Social Affairs Department".
- Supplement Chapter code 833 "Public Service Center".
3. Amend the name of Category and supplement Item provisions in Appendix II issued together with Circular No. 324/2016/TT-BTC as follows:
- Amend the name of Category 100 "Science and Technology" to "Science, Technology, Innovation, and Digital Transformation".
- Supplement Item 104 "Innovation" under Category 100.
- Supplement Item 105 "Digital Transformation" under Category 100.
4. Supplement Sub-item 7019 "Expenditure on science, technology, innovation, and digital transformation" under Item 7000 "Professional expenses of each sector" in 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/Township Tax"; Replace the phrase "Tax Branch" with the phrase "Tax Base" in the guidance on accounting for personal income tax in 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 the district level, codes 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 the district level (from Chapter 600 to Chapter 799) in 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./.
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DEPUTY MINISTER |
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