Circular No. 84/2018/TT-BTC stipulates the forms for reporting and disclosing information on public debt.

CIRCULAR

REGULATIONS ON THE FORMS AND REPORTING OF INFORMATION ON PUBLIC DEBT

On the basis of Law on Public Debt Management No. 20/2017/QH14 dated November 23, 2017;

On the basis of Law on State Budget No. 83/2015/QH13 dated June 25, 2015;

Decree No. Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree Decree No. 91/2018/NĐ-CP dated June 26, 2018 of the Government on granting and managing government guarantees;

Pursuant to the Government Decree Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on local public debt management;

Pursuant to the Government Decree Decree No. 94/2018/NĐ-CP dated June 30, 2018 of the Government on public debt management operations;

Decree No. Decree No. 97/2018/NĐ-CP dated June 30, 2018 of the Government on lending back official development assistance (ODA) and concessional foreign loans granted by the Government;

This Circular takes effect from February 15, 2025.

The Minister of Finance issues this Circular to regulate the forms and reporting of information on public debt as follows:

Article 1. Scope of Regulation

2. Provincial People's Committees and municipal people's committees under the central government shall aggregate and prepare reports on local public debt according to the forms prescribed in Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on local public debt management.

3. Provincial People's Committees, municipal people's committees under the central government, lending agencies, state-owned enterprises, and public service units borrowing ODA and concessional foreign loans from the Government shall implement reports on the management, implementation, recovery, and repayment of ODA and concessional foreign loan lending-back funds from the Government according to Decree No. 97/2018/NĐ-CP dated June 30, 2018 on lending back ODA and concessional foreign loans from the Government and the forms prescribed in Circular No. 80/2018/TT-BTC dated August 28, 2018 of the Ministry of Finance guiding the forms for reporting on ODA and concessional foreign loan lending-back.

4. Project sponsors and policy banks guaranteed by the Government for borrowing or issuing bonds shall report according to Decree No. 91/2018/NĐ-CP dated June 26, 2018 on granting and managing government guarantees and the forms attached to Circular No. 58/2018/TT-BTC dated July 10, 2018 of the Ministry of Finance guiding the provision of information and reporting for programs and projects guaranteed by the Government.

5. For data and reports not within the scope regulated by this Circular, relevant agencies and units shall report in accordance with current regulations of the Ministry of Finance and competent state management agencies.

Article 2. Applicability

1. Agencies and units under the Ministry of Finance related to public debt management.

2. People's Committees of provinces and centrally governed cities.

3. Ministries, sectors, enterprises, and public institutions related to the management and use of public debt and foreign debt of the State.

Article 3. Content of the Reporting Form Model

1. The system of reporting form models includes:

a) Forms and reports related to five-year plans and annual plans include twelve detailed reporting forms as set out in Appendix I and Appendix II attached hereto.

b) Forms and reports related to self-raised and self-repaid foreign debt of enterprises include three detailed reporting forms as set out in Appendix III attached hereto.

3. Reporting units and receiving units:

a) Reporting entities are agencies and units under and directly affiliated with the Ministry of Finance; provincial people's committees and municipal people's committees under the central government; the State Bank of Vietnam, enterprises, and public service units. The reporting entity shall be specifically noted in the upper left corner of each reporting form.

b) Receiving units are the Ministry of Finance (Debt Management and External Financial Department), specifically recorded at the top left corner of each reporting form, below the reporting unit.

Article 4. Information Disclosure Forms

1. The Ministry of Finance shall disclose information on public debt and foreign debt of the State according to the forms set out in Appendix IV (from Form 4.01 to 4.06) attached to this Circular.

2. Provincial People's Committees and municipal people's committees under the central government shall disclose information on borrowing and repayment of local authorities according to the forms prescribed in Decree No. 93/2018/NĐ-CP on management of local authority debt.

Article 5. Reporting and Disclosure Periods for Public Debt Information

1. Periodic Reports:

a) The mid-year report covers the period from January 1 to June 30 of the reporting year. Units shall submit their reports to the Ministry of Finance (Debt Management and External Financial Affairs Department) before July 31 each year;

b) The annual report covers the period from January 1 to December 31 of each year. Agencies and units shall submit their reports to the Ministry of Finance (Debt Management and External Financial Affairs Department) before February 15 of the following year;

2. Reports serving the preparation of five-year and annual borrowing and repayment plans:

a) Five-year borrowing and repayment plan reports cover the years n+1 to n+5 (n being the reporting year). Agencies and units shall submit their reports to the Ministry of Finance (Debt Management and External Financial Affairs Department) at the same time as the financial budget planning period for five years;

b) Annual borrowing and repayment plan reports cover the years n+1 to n+3 (n being the reporting year). Agencies and units shall submit their reports to the Ministry of Finance (Debt Management and External Financial Affairs Department) before July 15 each year;

3. Ad hoc reports: In cases where ad hoc reports are required for state management purposes regarding public debt, the requesting agency must make a written request specifying the reporting period, criteria, data, specific information, and deadline for submission of the report;

4. The Ministry of Finance shall compile reports on public debt and report them to the Government for presentation to the National Assembly and its agencies, while simultaneously sending them to relevant agencies in accordance with the Public Debt Management Law and related regulations;

1. This Circular takes effect from December 1, 2018.

2. This Circular replaces Circular No. 126/2017/TT-BTC dated November 27, 2017, issued by the Ministry of Finance, concerning the reporting and disclosure of public debt and foreign debt information of the country.

2. The Ministry of Finance shall implement the disclosure of public debt information through the issuance of Public Debt Bulletins and publication on the Ministry of Finance’s official website;

3. The disclosure of public debt information of each locality shall be carried out in accordance with the provisions of Article 16 of Decree No. 93/2018/NĐ-CP on management of local authority debt;

Article 7. Effectiveness and Implementation Organization

3. Where laws and regulations cited in this Circular are amended, supplemented, or replaced by other laws and regulations, the provisions of the amending, supplementing, or replacing laws and regulations shall apply.

2. This Circular replaces Circular No. 126/2017/TT-BTC dated November 27, 2017 of the Ministry of Finance on the reporting system and public disclosure of information on public debt and foreign debt of the State.

3. Where legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply;

4. During implementation, if there are any difficulties, agencies and units are requested to promptly reflect them to the Ministry of Finance (Debt Management and External Financial Affairs Department) for research and consideration for appropriate amendments and supplements;