Decision No. 47/2001/QD/BTC of the Ministry of Finance stipulates the system of supervision indicators for state-owned enterprises with large debts, including reporting forms and submission deadlines. This decision applies to state-owned enterprises listed in the determined list.
Scope of application
State-owned enterprises with large debts are listed in the Ministry of Finance's list.
Key points
- The Department of Corporate Finance, General Department of Taxation, and the State Bank of Vietnam will use the reporting forms (Form 01 - GSN, Form 02 - GSN, Form 03 - GSN) to monitor the debt situation of state-owned enterprises with large debts.
- Enterprises on the list must submit reports starting from the first quarter of 2001. Quarterly report submission deadlines are no later than 20 days after the end of each quarter, and annual reports (fourth quarter) are no later than 30 days after December 31.
- The Director of the Department of Corporate Finance, the Director-General of the General Department of Taxation, the Head of the Office of the Ministry of Finance, and the General Directors (Directors) of state-owned enterprises named in the list are responsible for implementing this decision.
🌐 Social impact of this document
- Positive impact: Support stability of the banking system, limit impact on other enterprises.
- Negative impact: Burden of time and effort for preparing and submitting reports.
❓ Frequently asked questions
When must state-owned enterprises with large debts submit reports?
Enterprises on the list must submit reports starting from the first quarter of 2001. Quarterly report submission deadlines are no later than 20 days after the end of each quarter, and annual reports (fourth quarter) are no later than 30 days after December 31.
Which reporting forms are used to monitor the debt situation of state-owned enterprises with large debts?
The Department of Corporate Finance, General Department of Taxation, and the State Bank of Vietnam will use the reporting forms (Form 01 - GSN, Form 02 - GSN, Form 03 - GSN) to monitor the debt situation of state-owned enterprises with large debts.
Which state-owned enterprises are responsible for implementing this decision?
The Director of the Department of Corporate Finance, the Director-General of the General Department of Taxation, the Head of the Office of the Ministry of Finance, and the General Directors (Directors) of state-owned enterprises named in the list are responsible for implementing this decision.
When does this decision take effect?
This decision takes effect from the date of issuance.
To whom should the reports be submitted?
Reports should be submitted to the Department of Corporate Finance - Ministry of Finance - No. 4 Hang Coi I Street - Hanoi. Fax: 04.9.716.632
Full text
DECISION OF THE MINISTER OF FINANCE
Issuing criteria for monitoring state-owned enterprises with large debts
___________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the guidance of the Prime Minister in Circular No. 1138/CP-QHQT dated October 29, 1999 on establishing a system to monitor state-owned enterprises with large debts;
To promptly detect financial difficulties in debt repayment by enterprises, analyze and evaluate debt information accurately, handle debt situations appropriately, support the stability of the banking system, and minimize impacts on other enterprises;
Following the opinions of the State Bank of Vietnam in Circular No. 1137/CV-NHNN8 dated November 21, 2000 and Circular No. 393/NHNN-TTTD dated April 27, 2001;
The Minister of Finance hereby issues this Circular amending and supplementing certain Articles of Circular No. 133/2015/TT-BTC dated August 31, 2015, issued by the Minister of Finance guiding the financial management mechanism for the Vietnam Chamber of Commerce and Industry (hereinafter referred to as Circular No. 133/2015/TT-BTC).
Pursuant to …;:
Article 1. Issuing a set of criteria for monitoring state-owned enterprises with large debts including:
1. List of state-owned enterprises with large debts
2. Reporting form of state-owned enterprises with large debts regarding their debt situation (Form No. 01 - GSN).
3. Reporting form of the General Department of Taxation regarding the debt situation of state-owned enterprises with large debts to the State budget (Form No. 02 - GSN).
4. Reporting form of the State Bank of Vietnam regarding the debt situation of state-owned enterprises with large debts to banks and credit institutions (Form No. 03-GSN).
Article 2. This Decision takes effect from the date of issuance. State-owned enterprises listed in Article 1 shall submit reports starting from the first quarter of 2001.
The deadline for submitting quarterly reports is no later than twenty days after the end of each quarter, and the annual report (fourth quarter) must be submitted no later than thirty days after December 31.
Place to submit reports: Enterprise Finance Department - Ministry of Finance - No. 4 Hang Chuoi I Alley - Hanoi.
Fax: 04.9.716.632
Article 3. The Director of the Enterprise Finance Department, the General Director of the General Department of Taxation, the Head of the Office of the Ministry of Finance, and the General Directors (Directors) of state-owned enterprises named in Article 1 are responsible for implementing this Decision.
DEPUTY MINISTER
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