This Decree stipulates interest rates after the construction period, reasonable profit, payment methods, and settlement for implementing BT projects in Nghệ An Province. The parties to the BT contract must comply with regulations on interest rates, profit, costs, and payment procedures.
Scope of application
The parties to the BT contract, agencies, organizations, and individuals related to the investment activities of BT projects in Nghệ An Province.
Key points
- This Decree applies to the parties to the BT contract and agencies, organizations, and individuals involved.
- The ceiling for interest rates on borrowed capital after the construction period is determined based on the reference interest rate levels of four commercial banks in Nghệ An.
- The ratio of reasonable profit on equity capital is proposed by the People's Committee of Nghệ An Province and submitted for approval by the People's Council.
- Payment procedures for BT projects include determining interest expenses, reasonable profit, and settlement according to the laws on state budget.
- The agency signing the BT contract must carry out payment procedures through the State Treasury according to specific methods.
🌐 Social impact of this document
- Positive impact: Ensuring transparency and fairness in determining interest rates and profit for BT projects.
- Negative impact: It may impose financial cost burdens on investors if interest rates are higher than expected.
❓ Frequently asked questions
How is the ceiling for interest rates on borrowed capital after the construction period determined?
The ceiling for interest rates on borrowed capital after the construction period is determined based on the reference interest rate levels of four commercial banks in Nghệ An and similar BT projects (Article 3).
What is the payment term for BT projects?
The time for allocating public investment funds to settle BT projects from the project completion and handover to the State shall not exceed six years for Group A projects, four years for Group B projects, and three years for Group C projects (Article 9).
How is investor profit calculated?
Investor profit is calculated from the time the BT project is completed, handed over, and put into use until the completion of payment to the investor (Article 6).
Which agency is responsible for public investment fund payments?
The State Treasury is responsible for supervising and settling public investment funds from the state budget and other sources of revenue (Article 8).
When does this Decree take effect?
This Decree takes effect from the date of issuance (Article 21).
Full text
THE GOVERNMENT
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 64/2025/NĐ-CP
Hanoi, March 5, 2025
DECREE
Regulations on interest rates for loans after construction period, reasonable profit, payment methods, and final settlement for investment projects applying the BT contract type in Nghe An Province
Pursuant to the Government Organization Law on February 18, 2025;
Pursuant to the State Budget Law dated June 25, 2015; the Law Amending and Supplementing the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;
Pursuant to the Law on Construction dated June 18, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Construction dated June 17, 2020;
Pursuant to the Public-Private Partnership Investment Law dated June 18, 2020; the Law Amending and Supplementing Certain Provisions of the Planning Law, Investment Law, Public-Private Partnership Investment Law, and Bidding Law dated November 29, 2024;
Pursuant to Resolution No. 137/2024/QH15 dated June 26, 2024 of the National Assembly on piloting certain special mechanisms and policies for the development of Nghe An Province;
"a) Ministries and central agencies shall take the lead and coordinate with the Ministry of Finance and related agencies in submitting to the Prime Minister for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget according to groups of services within their respective sectors and fields under their management. Ministries and central agencies shall issue detailed lists of services as a basis for tendering, ordering, and assigning tasks (if necessary)."
At the proposal of the Minister of Finance;
The Government promulgates this Decree regulating interest rates for loans after construction period, reasonable profit, payment methods, and final settlement for investment projects applying the BT contract type in Nghe An Province.
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
1. This Decree regulates interest rates for loans after construction period, reasonable profit, payment methods, and final settlement for investment projects applying the BT contract type in Nghe An Province as stipulated in Point e Clause 4 Article 4 of Resolution No. 137/2024/QH15 dated June 26, 2024 of the National Assembly on piloting certain special mechanisms and policies for the development of Nghe An Province (hereinafter referred to as Resolution No. 137/2024/QH15).
2. This Decree does not regulate the proportion of equity capital mobilized by investors to implement BT projects according to the provisions of Article 77 of the Public-Private Partnership Investment Law.
Article 2. Applicability
This Decree applies to the parties in the BT contract, agencies, organizations, and individuals related to the investment activities of BT projects in Nghe An Province.
Chapter II
INTEREST RATES AFTER CONSTRUCTION PERIOD, REASONABLE PROFIT,
PAYMENT METHODS, FINAL SETTLEMENT OF INVESTMENT CAPITAL
COMPLETED BT PROJECTS
Section 1
INTEREST RATES AFTER CONSTRUCTION PERIOD, REASONABLE PROFIT
Article 3. Basis for determining the ceiling interest rate for loans after the construction period and the ceiling ratio of post-tax profit to equity capital
1. Reference interest rate proposed for the ceiling interest rate for loans after the construction period
a) Average medium-term and long-term lending interest rate of four commercial banks operating in Nghe An Province provided by the State Bank Regional Office including Vietnam Joint Stock Commercial Bank for Foreign Trade, Vietnam Joint Stock Commercial Bank for Investment and Development, Vietnam Joint Stock Commercial Bank for Industry and Trade, and Vietnam Agricultural and Rural Development Bank.
b) Interest rate of loans for similar BT projects (if available).
2. Average post-tax profit ratio to equity capital of enterprises engaged in business activities in the industry and field of the BT project in Nghe An Province compiled and proposed by the competent departments under the People's Committee of Nghe An Province to report to the People's Committee of Nghe An Province.
Article 4. Authority, procedures, and formalities for approving the ceiling interest rate for loans after the construction period and the ratio of post-tax profit to equity capital of investors
1. Based on the list of BT projects, the ability to balance funding sources in the medium-term and annual public investment plans, revenue from the auction of state assets and land use rights, local government bond issuance capacity, and the interest rate for loans and the ratio of post-tax profit to equity capital of investors as stipulated in Article 3 of this Decree, the People's Committee of Nghe An Province shall submit a Resolution to the People's Council of Nghe An Province to establish regulations on the ceiling interest rate for loans after the construction period and the ceiling ratio of post-tax profit to equity capital of investors at the last session of the People's Council of Nghe An Province.
2. The ceiling interest rate for loans after the construction period and the ceiling ratio of post-tax profit to equity capital proposed by the People's Committee of Nghe An Province to the People's Council of Nghe An Province as stipulated in Clause 1 of this Article shall not be higher than the reference interest rates for loans and post-tax profit ratios to equity capital as stipulated in Article 3 of this Decree.
3. Based on the Resolution of the People's Council of Nghe An Province as stipulated in Clause 1 of this Article, the People's Committee of Nghe An Province shall issue a Decision to establish regulations on the interest rate for loans after the construction period corresponding to the term of the BT contract and the principle of applying the ceiling interest rate for loans after the construction period; the ratio of post-tax profit to equity capital of investors by industry and field before December 31 each year to implement BT projects in Nghe An Province in the following year.
4. The provisions in Clause 3 of this Article serve as the basis for determining the cost of interest on loans after the construction period and the reasonable profit of investors in the total investment cost of BT projects when:
a) Preparing and reviewing feasibility studies, proposals for investment policy approval of BT projects; approving the investment policy of BT projects;
b) Preparing and reviewing feasibility studies; approving BT projects;
c) Selecting investors, negotiating, and signing BT contracts;
d) Paying and settling the investment capital of completed BT projects.
5. In case the average medium-term and long-term lending interest rate in the credit market fluctuates leading to adjustments in the ceiling interest rate for loans after the construction period of BT projects, the People's Committee of Nghe An Province shall be responsible for reporting to the People's Council of Nghe An Province for consideration and decision.
6. Regarding the issuance of interest rates for loans after the construction period and the ratio of post-tax profit to equity capital in 2025
a) The People's Committee of Nghe An Province shall submit a Resolution to the People's Council of Nghe An Province to establish regulations on the ceiling interest rate for loans after the construction period and the ceiling ratio of post-tax profit to equity capital of investors as stipulated in Clause 1 of this Article at the nearest session of the People's Council of Nghe An Province from the date this Decree takes effect;
b) Based on the Resolution of the People's Council of Nghe An Province issued in accordance with point a, Clause of this Article, the People's Committee of Nghe An Province shall issue a Decision stipulating the interest rate for capital loans after the construction period according to the term of the BT contract and the principle of applying the ceiling interest rate for capital loans after the construction period; the profit margin on equity of investors by industry and sector.
Article 5. Basis for determining the interest expense on capital loans after the construction period to be paid by the State
1. The period for calculating interest on capital loans after the construction period
a) The period for calculating interest on capital loans after the construction period starts from the completion date of the BT project, handover, and commissioning until the completion of payment to the investor;
b) Interest on capital loans after the construction period for the portion of loan capital that has been paid by the State will cease from the date the State pays the investor;
c) The period during which the investor submits the final settlement documents for the completed BT project later than the time specified in this Decree shall not be included in the period for calculating interest on capital loans after the construction period to be paid by the State.
2. Interest rate on capital loans after the construction period
a) The interest rate on capital loans after the construction period is calculated based on the actual interest rate on capital loans raised by the investor to implement the BT project;
b) In cases where the actual interest rate on capital loans after the construction period is higher than the rate stipulated in the BT contract and the BT contract annex (if any), the maximum interest rate on capital loans payable by the State shall be equal to the interest rate on capital loans stipulated in the BT contract and the BT contract annex (if any).
3. The actual amount of loan capital raised by the investor to implement the BT project, up to the amount of loan capital stipulated in the BT contract and the BT contract annex (if any).
4. The disbursement date of the loans, the ratio of disbursement between equity and loan capital as stipulated in the signed BT contract and the BT contract annex (if any).
5. The date when the State pays the public investment capital to the investor as stipulated in the BT contract and the BT contract annex (if any).
Article 6. Basis for determining the investor's profit to be paid by the State
1. The period for calculating reasonable investor's profit
a) Investor's profit is calculated from the completion date of the BT project, handover, and commissioning until the completion of payment to the investor;
b) For independent operational components and construction works within the BT project that are settled according to the BT contract provisions: investor's profit is calculated from the completion acceptance and commissioning date of the component or construction work within the BT project until the State pays the investor;
c) Investor's profit for the portion of equity capital that has been paid by the State ceases from the date the State pays the investor;
d) The period during which the investor submits the final settlement documents for the completed BT project later than the time specified in this Decree shall not be included in the period for calculating the investor's profit to be paid by the State.
2. The actual amount of equity capital invested by the investor in the BT project, up to the amount of equity capital stipulated in the BT contract and the BT contract annex (if any).
3. The profit margin on equity capital stipulated in the BT contract and the BT contract annex (if any).
4. The date when the State pays the public investment capital to the investor as stipulated in the BT contract and the BT contract annex (if any).
Section 2
PAYMENT FOR THE BT PROJECT
Article 7. Sources of funds for BT project settlement
1. State budget capital from the medium-term and annual investment plans of the province.
2. Revenue from the auction of state assets and land use rights.
3. The People's Committee of Nghe An Province shall report to the People's Council of Nghe An Province to decide on the use of the sources of funds specified in Clause 1 and Clause 2 of this Article to settle the BT project.
Article 8. Principles of control and settlement of investment capital
1. The State Treasury shall perform the tasks of controlling and settling state budget capital and revenue from the auction of state assets and land use rights according to the provisions of this Decree.
2. The agency signing the BT project contract shall open an account at the State Treasury location convenient for transactions. The opening of accounts for control and settlement shall be carried out in accordance with the Government's regulations on administrative procedures under the State Treasury sector and the Ministry of Finance's guidelines on registering and using accounts at the State Treasury.
3. After receiving detailed allocation documents for planned public investment funds (including adjustments and supplements if any) of the various levels of the People's Committees of Nghe An Province, for tasks and projects that have completed investment procedures as stipulated in Resolution No. 137/2024/QH15 and have been allocated or adjusted in fund allocation plans, the State Treasury shall base its settlement on the payment request documents of the agency signing the BT contract, the payment terms stipulated in the BT contract and any annexes to the BT contract, the number of payments, payment stages, payment dates, payment conditions, and the value of each payment to settle the project funds.
In cases where the payment request documents of the agency signing the BT contract do not comply with the prescribed regulations or are missing required documents as stipulated in this Decree, the State Treasury shall refuse to settle and within the latest three working days from the date of receipt of the payment request documents of the agency signing the BT contract, the State Treasury must issue a specific notification of the reasons for refusal to settle and send it once to the agency signing the BT contract to complete and supplement in accordance with the provisions of this Decree.
4. The maximum period for the State Treasury to control and settle funds is three working days from the date of receipt of complete payment documents of the agency signing the BT contract as stipulated in this Decree.
5. The total amount of funds settled for the BT project shall not exceed the approved total investment ceiling. The amount of state budget funds disbursed in a year for the BT project shall not exceed the public investment plan for the year allocated to the project, and the amount of revenue from the auction of state assets and land use rights already deposited into the state budget for settlement of the project.
6. The State Treasury has the responsibility to timely, fully, and properly settle funds for the project when all settlement conditions and documents are in compliance with the regulations.
7. The agency signing the BT contract shall be responsible for managing and using funds for their intended purpose, for the correct beneficiaries, economically, and efficiently; complying with current laws, and being accountable for the accuracy of the volume of work performed, unit prices, proposed settlement values, and documents provided to the State Treasury.
Article 9. Conditions for payment of BT projects
1. The BT project must be included in the list of BT projects in the medium-term investment plan and annual investment plan of Nghe An Province approved by the People's Council of Nghe An Province.
2. The time for allocating state capital to pay for BT projects shall not exceed six years from the date of completion and handover to the State for Group A projects, four years for Group B projects, and three years for Group C projects.
3. The BT contract and its annexes must clearly specify the proportion of equity capital and borrowed capital; sources of funds, conditions, deadlines, and number of times the State pays the BT project enterprise or investor (in cases where a BT project enterprise is not established).
4. The State will pay the BT project enterprise or investor (in cases where a BT project enterprise is not established) after the BT project or individual works, construction projects within the BT project have been independently operated and confirmed as completed by the contracting authority according to construction laws and have been audited for the value of the completed BT project, individual works, and construction projects within the BT project.
5. The final payment will only be made after the value of the state capital investment in the completed BT project has been approved by the competent authority for the settlement of the completed BT project investment value.
Article 10. Methods for Implementing Procedures for State Capital Payment through the State Treasury
The contracting authority for the BT contract shall implement procedures for state capital payment through the State Treasury in one of the following ways:
1. Submitting payment documents and receiving results directly at the State Treasury office.
2. Submitting payment documents and receiving results via the State Treasury’s public service information portal when the unit participates in electronic transactions with the State Treasury (the unit accesses and follows the instructions on the State Treasury’s public service information portal).
3. Submitting payment documents and receiving results via the National Public Service Portal.
Article 11. Documentation for Control and Payment
1. Initial Legal Documentation for the BT Project
The contracting authority for the BT contract shall submit one set of initial legal documentation for the BT project to the State Treasury during the first transaction with the State Treasury or when there are changes, adjustments, or supplements (if any) as follows:
a) Decision approving the BT project by the competent authority and decisions adjusting the BT project (original or certified true copy stamped by the contracting authority for the BT contract);
b) Signed BT contract and annexes to the BT contract (original or certified true copy stamped by the contracting authority for the BT contract);
c) Annual state capital investment plan assigned by the competent authority (original or certified true copy stamped by the contracting authority for the BT contract);
d) For payment of individual works, construction projects within the BT project that have been independently operated and completed: confirmation document of the completion of individual works, construction projects within the BT project according to construction laws (original or certified true copy stamped by the contracting authority for the BT contract).
2. Payment Documentation for Each Transaction
The contracting authority for the BT contract shall submit one set of payment documentation for each transaction to the State Treasury as follows:
a) For payment of individual works, construction projects within the BT project that have been independently operated and completed: audit report on the value of the completed individual works, construction projects within the BT project (original or certified true copy stamped by the contracting authority for the BT contract);
b) For payment after the completion of the BT project: decision approving the settlement of the investment value of the completed BT project by the competent authority (original or certified true copy stamped by the contracting authority for the BT contract);
c) Document from the authorized person approving the BT project determining interest costs for interest incurred after the audit period (original or certified true copy stamped by the contracting authority for the BT contract) for post-construction interest payments arising after the audit period;
d) Payment request form of the contracting authority for the BT contract (Form No. 01 attached as an appendix to this Decree);
e) Withdrawal voucher (Form No. 02 attached as an appendix to this Decree).
Section 3
SETTLEMENT OF INVESTMENT CAPITAL FOR COMPLETED BT PROJECT
Article 12. Settlement of investment capital for completed BT project
1. The settlement of investment capital for completed BT projects shall be carried out in accordance with the laws on state budget, public investment, and the provisions of this Decree.
2. Principles for the settlement of investment capital for completed BT projects
a) Completed BT projects must undergo audit of the settlement report.
b) The settlement of investment capital for completed BT projects shall be based on the decision approving the project, the provisions of the BT project contract, the report on the settlement of investment capital for completed BT projects, and the document from the authorized authority approving the BT project determining the interest expense for the interest incurred by the investor after the audit date.
Article 13. Authority to prepare the settlement report and dossier for approval of the settlement of investment capital for completed BT projects
1. The BT project enterprise or the investor (in case no BT project enterprise is established) shall be the authority to prepare the settlement report on investment capital for completed BT projects and submit the dossier to the authorized authority deciding on the approval of the settlement and the main authority reviewing the settlement of investment capital for completed BT projects.
2. The dossier for review and approval of the settlement of investment capital for completed BT projects shall comply with the regulations on the dossier for review and approval of the settlement of investment capital for completed public investment projects; in which the contract is the BT project contract and the annexes to the BT project contract (if any).
Chapter III
RESPONSIBILITIES OF AUTHORITIES, ORGANIZATIONS, AND INDIVIDUALS
Article 14. Responsibilities of the Ministry of Finance
Coordinate with the People's Committee of Nghe An Province to compile and report to the Prime Minister on difficulties in implementing BT projects as stipulated in Resolution No. 137/2024/QH15 and this Decree.
Article 15. Responsibilities of the Ministry of Construction
Guide difficulties related to construction investment costs for BT projects under the laws on construction investment.
Article 16. Responsibilities of the State Bank of Vietnam
Direct the State Bank of Vietnam Branch to provide average medium- and long-term lending rates for the four commercial banks specified in point a, Clause 1, Article 3 of this Decree according to the proposal of the People's Committee of Nghe An Province.
Article 17. Responsibilities of the People's Council of Nghe An Province
1. Issue a resolution specifying the ceiling interest rate for borrowed capital after the construction period and the ceiling ratio of profit over equity of investors at the session of the People's Council of Nghe An Province as stipulated in Clause 1 and Clause 6, Article 4 of this Decree.
2. Approve the list of BT projects and decide to use public investment capital in the medium-term and annual investment plans, revenue from the auction of state assets, and land use rights to settle debts as stipulated in Article 7 of this Decree.
Article 18. Responsibilities of the People's Committee of Nghe An Province
1. Organize the implementation of this Decree, ensuring compliance with the provisions of this Decree, Resolution No. 137/2024/QH15, and laws on construction, public investment, and state budget.
2. Issue a Decision specifying the interest rate for borrowed capital after the construction period corresponding to the BT contract term and the principle of applying the ceiling interest rate for borrowed capital after the construction period as stipulated in Clause 3 and Clause 6, Article 4 of this Decree.
3. Report to the People's Council of Nghe An Province on the allocation of public investment capital in the medium-term and annual investment plans, revenue from the auction of state assets, and land use rights to settle debts for BT investors in accordance with the signed BT contract and annexes to the BT contract (if any).
4. Coordinate with the State Bank of Vietnam to direct the State Bank of Vietnam Branch in Nghe An Province to provide average medium- and long-term lending rates for organizations of the four commercial banks specified in point a, Clause 1, Article 3 of this Decree.
5. Coordinate with ministries and sectors to receive guidance and handle any difficulties (if any) related to procedures and formalities for preparing, reviewing, approving, managing BT projects, construction investment costs, construction quality, signing and managing BT contracts.
Article 19. Responsibilities of the authority with approval power for investment orientation and project BT approval
1. Shall be responsible for selecting the investment method of the BT project according to the BT contract; ensuring the effectiveness of investment and the effective use of public investment capital.
2. Monitor and evaluate the implementation of BT projects, the use of public investment capital to pay for BT projects and the investment effectiveness of BT projects.
Article 20. Responsibilities of the BT project enterprise, investor
1. The BT project enterprise or investor (in cases where a BT project enterprise is not established) shall be responsible for performing the rights and obligations stipulated in the BT contract and its annexes (if any), as prescribed in this Decree, Resolution No. 137/2024/QH15, and relevant laws.
2. Coordinate with the agency signing the BT contract to complete payment documents and final settlement documents for completed BT projects.
Chapter IV
IMPLEMENTING PROVISIONS
Article 21. Effective Date
1. This Decree takes effect from the date of signature.
2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, People's Committee of Nghe An Province, related agencies, organizations, and individuals shall be responsible for implementing this Decree.
Article 22. Transitional provisions
In cases where Resolution No. 137/2024/QH15 ceases to be effective but BT contracts have been signed during the period when Resolution No. 137/2024/QH15 was in effect and are still being implemented, the provisions of this Decree shall continue to apply.
|
Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, and agencies under the Government; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - National Assembly's Ethnic Council and Committees: - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - File: VT, KTTH (2b). |
PRIME MINISTER DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Ho Duc Phoc
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
PEOPLE'S COMMITTEE OF NGHE AN PROVINCE
CONTRACT SIGNING AUTHORITY FOR BT CONTRACTS
No.: /GĐN-(1)
PAYMENT APPLICATION OF THE CONTRACT SIGNING AUTHORITY FOR BT CONTRACTS
Respectfully submitted to: ...(supervisory and payment agency).
Project name, construction work: ...Investment project code ...
BT project enterprise (or BT investor in case no BT project enterprise is established):...
Contract signing authority: ...Agency registration number: ...
Account number of the BT project enterprise (or BT investor in case no BT project enterprise is established):...Domestic capital (TN)...at ...Foreign capital (NN)...at...
Based on BT contract No.: ... dated ... month...year..., BT contract annex No. ...dated...month...year (if any).
Based on the report on the value of construction works/sub-projects under the BT project/finished BT project dated ...month...year...by State Audit Office.
Cumulative value of construction works/sub-projects under the BT project/finished BT project proposed for payment: …VND.
Amount proposed for payment of construction works/sub-projects under the BT project/finished BT project: …VND.
Source of funds: …
Budget plan: …Year …
| Content | Value of construction works/sub-projects under the BT project/finished BT project | Cumulative value of construction works/sub-projects under the BT project/finished BT project already paid | Proposed payment amount for this period | ||
| Domestic capital (TN) | Foreign capital (NN) | Domestic capital (TN) | Foreign capital (NN) | ||
| Payment for sub-project/project... | |||||
| (*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. | |||||
Abbreviation of the contract signing authority for BT contracts.
Total amount proposed for payment in figures: …VND
In words: …VND
Beneficiary unit name: …
Beneficiary unit account number …at …
..., day ... month ... year ...
REPRESENTATIVE OF THE CONTRACT SIGNING AUTHORITY FOR BT CONTRACTS
(Signature, full name, position, stamp)
SECTION FOR SUPERVISORY AND PAYMENT AGENCY
Date of receipt of the payment application for investment capital: …
| State Treasury accepts | Payment | As per content |
State Treasury accepts payment as follows:
| Content | (thousand dong/year) | Domestic capital (TN) | Foreign capital (NN) |
| Amount accepted | |||
|
- Item..., sub-item - Item..., sub-item Where: - Previous years - Current year -Value Added Tax... - Amount to be paid to beneficiary unit In words |
|||
| Amount refused: | |||
| Reason: | |||
Form No. 02
WITHDRAWAL ORDER
Based on Payment Application No.: ... dated ... / .../ …
| Content | NDKT Code | Chapter Code | Industry KT Code | Source of NSNN Fund Code | Year of Budget Plan | Total amount | Breakdown | |
| Tax payment | Payment to Unit | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7)=(8)+(9) | (8) | (9) |
| Total: | ||||||||
Total amount recorded in words: ... | DEPARTMENT OF AUDIT |
Taxpayer ID: ... NDKT Code: ... Chapter Code: ... Credit Account: ... Revenue Management Agency: ... Tax Period: ... Debit Account: ...
At supervisory and payment agency (Bank): ... | Debit Account: ...
Or recipient: ...
Total amount paid to beneficiary unit (recorded in words): ... | Credit Account: ...
Date ... month ... year ...
REPRESENTATIVE OF THE CONTRACT SIGNING AUTHORITY
FOR BT CONTRACTS
(Signature, full name, position, stamp)
SUPERVISORY AND PAYMENT AGENCY
Date ... month ... year ...
TREASURER (Signature, full name)
ACCOUNTANT (Signature, full name)
HEAD ACCOUNTANT (Signature, full name)
LEADER OF SUPERVISORY AND PAYMENT AGENCY (Signature, full name, position, stamp)
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: