Decree No. 47/2026/TT-BTC Regulating the Model Forms for Reporting Information on Public Debt and the Calculation of Prognostic Risk Indicators for the Government's Debt Portfolio

CIRCULAR

Regulating the format of reports on information regarding public debt and the calculation of projected risk indicators for the government's debt portfolio
Based on Law No. 20/2017/QH14 on Public Debt Management, as amended and supplemented by Law No. 141/2025/QH15 dated December 10, 2025;

Based on the State Budget Law No. 89/2025/QH15 dated June 25, 2025;

Based on Decree No. 29/2025/NĐ-CP of the Government regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025;

Based on Decree No. 91/2018/NĐ-CP of the Government on granting and managing government guarantees;

Based on Decree No. 93/2018/NĐ-CP of the Government regulating local government debt management;

Based on Decree No. 94/2018/NĐ-CP of the Government on public debt business operations;

Based on Decree No. 97/2018/NĐ-CP of the Government on re-lending ODA and foreign concessional loans, as amended and supplemented by Decree No. 79/2021/NĐ-CP dated August 16, 2021 and Decree No. 317/2025/NĐ-CP dated December 10, 2025;

Based on Decree No. 84/2026/NĐ-CP of the Government amending and supplementing certain provisions of Decrees of the Government in the field of public debt management;

In accordance with the proposal by the Director of the Department of Public Debt and Foreign Economic Relations;

The Minister of Finance promulgates this Circular to regulate the format of reports on information regarding public debt and the calculation of projected risk indicators for the government's debt portfolio as follows:

Article 1. Scope of Application

1. This Circular stipulates:

a) The report format for information on public debt in accordance with paragraph 3 of Article 27 of Decree No. 94/2018/NĐ-CP;

b) A system of report formats for information on public debt to serve the preparation of annual borrowing and repayment plans, as well as a five-year borrowing and repayment plan;

c) The calculation of projected risk indicators for the government's debt portfolio to serve the publication of the annual borrowing and repayment plan in accordance with paragraph 13 of Article 3 of Decree No. 84/2026/NĐ-CP.

2. The following cases are not within the scope of application of this Circular: Other reporting systems, formats for information on local government debt; management and implementation of re-lending, recovery, repayment of foreign loan capital from international borrowing sources; programs, projects guaranteed by the Government, and policy banks and enterprises guaranteed by the Government; annual reports on public debt serving accounting debt in accordance with current regulations of the Ministry of Finance and competent state agencies.

Article 2. Applicability

1. Financial sector entities under and directly subordinate to the Ministry of Finance related to public debt management.

2. People's Committees at provincial level.

3. Central Ministries, central agencies; authorized lending institutions; policy banks, and other entities involved in managing and utilizing domestic and foreign government debt.

3. The Central Ministries and agencies; authorized lending entities; policy banks and other agencies and enterprises related to the management and utilization of public debt and foreign debt of the State.

Article 3. Reporting Form for Public Debt Information

1. The reporting form serves to build the annual budget and repayment plan of public debt, as provided in nine forms attached hereto in accordance with this Circular.

The deadline for submitting reports to the Ministry of Finance (Department of Debt Management and Foreign Economic Relations) is specified in the annex attached hereto in accordance with this Circular.

2. The reporting form serves to build a five-year budget and repayment plan of public debt, as provided in eight forms attached hereto in accordance with this Circular.

The deadline for submitting reports to the Ministry of Finance (Department of Debt Management and Foreign Economic Relations) is according to the progress of building the five-year borrowing and repayment plan and the national financial plan progress as stipulated by law and relevant guiding documents.

3. In case of urgent reporting requirements for public debt management, the requesting agency shall request in writing, specifying the reporting period, criteria, data, specific information, and submission deadline.

Article 4. Reporting Form Submission

1. For information not classified as state secrets, agencies and units submit reports on public debt information to the Ministry of Finance (Department of Debt Management and Foreign Economic Relations) by one of the following methods:

a) By paper document through official channels;

b) By electronic document via the reporting system or the document management and administrative system (or other electronic means as announced by the Ministry of Finance at each period); in case of email submission, it shall be made to the address published by the Ministry of Finance.

2. The file format, technical requirements, and method for receiving electronic reports are guided, published, and updated by the Ministry of Finance.

Article 5. Calculation of Risk Indicators for the Government Debt Portfolio

The calculation of risk indicators for the government debt portfolio to serve the publication of annual borrowing and repayment plans is carried out in accordance with paragraph 13 of Article 3 of Decree No. 84/2026/NĐ-CP, as provided in the annex attached hereto.

Article 6. Implementation Provisions

1. This Circular takes effect from May 12, 2026.

2. This Circular replaces Circular No. 84/2018/TT-BTC dated September 13, 2018, by the Minister of Finance on reporting forms for public debt information and Circular No. 05/2024/TT-BTC dated January 26, 2024, by the Minister of Finance amending and supplementing certain provisions of Circular No. 84/2018/TT-BTC.

3. In case of any issues or difficulties during implementation, it is requested that agencies and units promptly report to the Ministry of Finance (Department of Debt Management and Foreign Economic Relations) for research, consideration, and appropriate amendments./.