Decision No. 5270/QD-BTC On the issuance of the Table of Retention Periods for Records and Documents of the Ministry of Finance

Pursuant to …;

Regarding the issuance of the Preservation Period Table for Records and Documents of the Ministry of Finance

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 THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

On the basis of Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

On the basis of Decree No. 111/2004/ND-CP dated April 8, 2004 of the Government promulgating detailed regulations to implement certain provisions of the National Archives Law;

On the basis of the guidance on the components of records and documents of central administrative agencies subject to submission for storage at national archives centers as stated in Circular No. 262/LTNN-NVTW dated June 12, 2001 of the State Archives Administration (now the Office of Official Documents and Archives of the State);

On the basis of Circular No. 563/VTLTNN-NVTW dated September 16, 2005 of the Office of Official Documents and Archives of the State regarding the agreement on the issuance of the Preservation Period Table for Records and Documents of the Ministry of Finance;

At the proposal of the Director of the Ministry of Finance's Office,

DECISION:

Article 1. Issued herewith is the Preservation Period Table for Records and Documents of the Ministry of Finance as a basis for determining the preservation period for administrative management records and documents, specialized management records and documents, and records and documents related to Party work, Trade Union work, and Youth League work, applicable to the Ministry of Finance and its affiliated units and organizations. The Preservation Period Table includes:

Part A: General records in the management activities of the Ministry and its affiliated units and organizations.

I. General management records and documents of the Ministry and its affiliated units.

II. Planning, budget, financial statistics, and state budget records and documents.

III. Organization and personnel management and labor remuneration records and documents.

IV. Financial and accounting records and documents.

V. Construction project management records and documents.

VI. Scientific research and information technology application records and documents.

VII. Propaganda and commendation records and documents.

VIII. Legal affairs records and documents.

IX. Administrative, official documents, and archival management records and documents.

X. International cooperation records and documents.

XI. Inspection, complaint resolution, and accusation handling records and documents.

Part B: Specialized management records and documents.

I. Financial and price management records and documents.

II. Tax sector records and documents.

III. Customs sector records and documents.

IV. State Treasury records and documents.

V. National strategic material management records and documents.

VI. State securities activity records and documents.

VII. Electronic data of the Ministry and sectors.

Part C: Press and publication records and documents of the Ministry and its affiliated units.

Part D: Education and training sector records and documents.

Part E: Records and documents related to Party organization, Trade Union, and Youth League activities.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe preservation period for each type of record and document is specified in years or divided into three categories:

Permanent: the time period during which the records and documents are kept permanently until they deteriorate beyond recovery, applicable to important records and documents that serve long-term activities of the agency and have historical significance.

Long-term: the preservation period of ten years or more, applicable to important records and documents that serve long-term activities of the agency but do not have historical significance.

Temporary: the preservation period of less than ten years, applicable to unimportant records and documents serving daily activities of the agency.

The calculation date for the preservation period of records and documents is January 1 of the year following the end of the archiving phase.

The calculation date for the preservation period of accounting records and documents shall be carried out according to Article 41 of Decree No. 128/2004/ND-CP dated May 31, 2004 of the Government detailing and guiding the implementation of the Accounting Law in the field of state accounting.

For types of records and documents listed in the Preservation Period Table marked with "after 10, 15, 20... years review," after the specified time period, the records and documents must be submitted to the Value Assessment Council for re-evaluation because these documents may still have practical scientific and historical value and need to continue to be preserved even after their prescribed preservation period has expired.

Article 3. This Decision takes effect from the date of signature. Heads of units and organizations under the Ministry, the Director of the Ministry's Office are responsible for implementing this Decision./.