Circular No. 87/2021/TT-BTC stipulates electronic transactions in the operations of the State Treasury.

CIRCULAR
Regulations on electronic transactions in
State Treasury operations

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to Decree No. 130/2018/ND-CP dated September 27, 2018 of the Government detailing the implementation of the Electronic Transactions Law regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 45/2020/NĐ-CP dated April 8, 2020, issued by the Government on implementing administrative procedures in an electronic environment;

Pursuant to Decree No. 47/2020/NĐ-CP dated April 9, 2020, issued by the Government, on the management, connection, and sharing of digital data of state agencies;

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

At the proposal of the Director General of the State Treasury,

The Minister of Finance promulgates this Circular stipulating regulations on electronic transactions in State Treasury operations.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates regulations on electronic transactions in State Treasury operations (State Treasury).

Article 2. Applicability

1. State Treasury; State Treasury Trading Office; Provincial State Treasury; District, County, City, and Town State Treasury; and Regional State Treasury under the province.

2. Agencies, organizations, and individuals participating in electronic transactions in State Treasury operations.

3. Agencies, organizations, and individuals with the need to search for and verify information about electronic transactions in State Treasury operations within the scope permitted by law.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Electronic transactions in State Treasury operations are electronic transactions between the State Treasury and related agencies, organizations, and individuals, and within the internal system of the State Treasury in State Treasury operations: managing state budget funds, state financial funds; managing state treasury; national accounting; raising capital for the state budget and for development through the issuance of government bonds in accordance with the provisions of the law.

2. Electronic documents in State Treasury operations are information created, sent, received, and stored electronically when conducting electronic transactions in State Treasury operations; including documents, reports, contracts, agreements, transaction information, administrative procedure implementation information, and other types of information and data as prescribed by specialized laws.

3. Login account to the State Treasury's electronic information website is an account issued by the State Treasury to agencies, organizations, and individuals to conduct electronic transactions and search for transaction data through the State Treasury's electronic information websites.

Article 4. Principles of electronic transactions in State Treasury operations

1. Agencies, organizations, and individuals participating in electronic transactions in State Treasury operations must comply with the principles stipulated in Article 5 of the Law on Electronic Transactions and Article 4 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities, ensuring requirements for operational procedures and technical standards in electronic transactions as prescribed by the Ministry of Finance and the State Treasury according to their respective levels of authority.

2. Agencies, organizations, and individuals that have completed transactions by electronic means are not required to perform the same transactions by other means and are recognized as having completed the procedures on the State Treasury's electronic information website, except where otherwise provided by law.

3. The State Treasury does not require agencies, organizations, and individuals to provide data that the State Treasury manages or that another state agency is willing to share and meets the requirements, except in cases where data provision is requested for updating or using for verification and auditing purposes. In cases where the State Treasury requests agencies, organizations, and individuals to provide data for updating or using for verification and auditing purposes, such requests must comply with the provisions of Article 16 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

4. Electronic documents in State Treasury operations must be signed digitally by authorized agencies, organizations, or individuals or verified by other methods as prescribed in Article 5 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

5. The use of digital certificates and digital signatures in electronic transactions in State Treasury operations must comply with the provisions of the law on digital signatures and digital signature certification services. Prior to using digital signatures to conduct electronic transactions with the State Treasury, agencies and organizations must register the digital signatures of relevant individuals within their agencies and organizations with the State Treasury.

6. Electronic payment transactions between the State Treasury and the State Bank of Vietnam and electronic payment transactions of the State Treasury through the inter-bank electronic payment system shall be carried out in accordance with the regulations of the State Bank of Vietnam. Electronic transactions regarding bilateral electronic payments and organizing joint collection of state budgets between the State Treasury and commercial banks shall be conducted in accordance with agreements between the State Treasury and each commercial banking system, in compliance with the law.

7. In addition to the e-Government Portal and the State Treasury's electronic information websites, the State Treasury may participate in information systems managed by other agencies or organizations or use other electronic means to conduct transactions in State Treasury operations. Where the State Treasury participates in an information system managed by another agency or organization, electronic transactions between the State Treasury and related agencies, organizations, and individuals through that information system shall be carried out in accordance with the regulations of the information system manager, ensuring compliance with the law.

Chapter II
SPECIFIC PROVISIONS

Section 1
E-GOVERNMENT PORTAL AND
STATE TREASURY'S ELECTRONIC INFORMATION WEBSITES

Article 5. Electronic information portal and electronic information pages of the State Treasury

1. The electronic information portal of the State Treasury is the sole access point of the State Treasury on the internet environment, linking and integrating various information channels, services, and applications provided by the State Treasury.

2. The electronic information portal of the State Treasury has the access address https://vst.mof.gov.vn/ and includes integrated electronic information pages where the State Treasury provides information, services, and transactions related to State Treasury business activities.

Article 6. Electronic transactions through the electronic information portal and electronic information pages of the State Treasury

1. Electronic transactions in State Treasury business activities are conducted through the integrated electronic information pages of the electronic information portal of the State Treasury as stipulated in Article 5 of this Circular, including:

a) Electronic transactions related to the acceptance and processing of administrative procedures within the scope of the State Treasury on the electronic environment;

b) Electronic transactions related to the conclusion and performance of electronic contracts in State Treasury business activities;

c) Data sharing transactions in State Treasury business activities;

d) Other electronic transactions in State Treasury business activities.

2. Agencies, organizations, and individuals accessing the electronic information portal and electronic information pages of the State Treasury via web browsers or mobile applications of the State Treasury.

3. The electronic information portal and electronic information pages of the State Treasury continuously accept electronic documents 24 hours a day, 7 days a week, including holidays, public holidays, and Tet, except for cases where there are different regulations regarding the receipt period of documents or when the State Treasury's system is undergoing maintenance, upgrades, or technical issues preventing operation. In cases of system maintenance or upgrades, the State Treasury will notify agencies, organizations, and individuals at least three days in advance on the State Treasury’s electronic information page or via email to the agency, organization, or individual.

4. Prior to conducting electronic transactions in State Treasury business activities through the State Treasury’s electronic information pages, agencies, organizations, and individuals must electronically identify and authenticate themselves according to the laws on electronic identification and authentication.

Article 7. Logging into the State Treasury’s electronic information pages

1. Agencies, organizations, and individuals conducting electronic transactions with the State Treasury must register login accounts on the State Treasury’s electronic information pages, except for electronic transactions related to administrative procedures within the scope of the State Treasury as stipulated in Clause 2 of this Article.

Agencies, organizations, and individuals must change their initial password within 24 hours from receiving the notification of the login account for the State Treasury’s electronic information pages and change passwords periodically, not exceeding three months.

2. For logging into electronic transactions related to administrative procedures within the scope of the State Treasury.

a) In cases of implementing administrative procedures on the National Public Service Portal

Agencies, organizations, and individuals must register login accounts on the National Public Service Portal following the instructions at the address https://dichvucong.gov.vn.

b) In cases of implementing administrative procedures on the State Treasury’s Public Service Information Page

Agencies, organizations, and individuals must register login accounts for the State Treasury’s Public Service Information Page for each member participating in electronic transactions within the agency or organization (for agencies or organizations) or for individuals according to the instructions on the State Treasury’s Public Service Information Page. Units, organizations, and individuals must change passwords according to the provisions of Clause 1 of this Article.

3. During the course of electronic transactions, if there are changes to the registered electronic transaction information compared to the original registration, agencies, organizations, and individuals are responsible for re-registering the updated information and the reasons for the changes with the State Treasury according to the instructions on the State Treasury’s electronic information pages.

Article 8. Methods for Sending Electronic Documents through the Electronic Information Pages of the State Treasury

1. Agencies, organizations, and individuals send electronic documents to the State Treasury through the electronic information pages of the State Treasury according to the instructions on the State Treasury's electronic information pages using the following methods:

a) Filling out forms or declaring information on electronic forms (e-forms) on the State Treasury's electronic information pages;

b) Uploading electronic documents onto the State Treasury's electronic information pages.

c) Integrating data from the agency or organization's information system with the State Treasury's information system.

2. Electronic documents sent to the State Treasury through the State Treasury's electronic information pages must comply with the provisions set forth in Articles 5 and 6 of Decree No. 165/2018/ND-CP dated December 24, 2018, of the Government regarding electronic transactions in financial activities.

Section 2
RECEIVING AND HANDLING ADMINISTRATIVE PROCEDURES
IN THE FIELD OF THE STATE TREASURY BY ELECTRONIC METHODS

Article 9. Receiving and Delivering Results of Administrative Procedures in the Field of the State Treasury by Electronic Methods

1. Administrative procedures in the field of the State Treasury are received and processed electronically through the State Treasury's Public Service Portal. For the procedure of depositing money into the state budget, agencies, organizations, and individuals implement it through the National Public Service Portal, Ministry-level Public Service Portal, Provincial-level Public Service Portal, the Tax Administration Management Portal, the State Treasury's Public Service Portal, electronic payment services of banks, or intermediary payment service providers as stipulated in Article 4 of Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government on administrative procedures in the field of the State Treasury and Article 13 of Decree No. 45/2020/ND-CP dated April 8, 2020, of the Government on handling administrative procedures in an electronic environment.

2. Agencies, organizations, and individuals submit administrative procedure files to the State Treasury through the State Treasury's Public Service Portal using the methods prescribed in Article 8 of this Circular. For file components of administrative procedures that cannot be submitted through the State Treasury's Public Service Portal, agencies, organizations, and individuals submit them in paper form.

3. The State Treasury delivers the results of administrative procedures in the field of the State Treasury to agencies, organizations, and individuals in accordance with the provisions of Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government on administrative procedures in the field of the State Treasury.

Article 10. Time for Receiving Electronic Administrative Procedure Files

1. The State Treasury's Public Service Portal automatically receives electronic administrative procedure files in accordance with Clause 3, Article 6 of this Circular; simultaneously, it notifies agencies, organizations, and individuals about the system's receipt time via email.

2. State Treasury civil servants receive administrative procedure files on the State Treasury's Public Service Portal during working hours. For files submitted outside working hours or on holidays, civil servants receive them on the next working day.

3. State Treasury civil servants notify agencies, organizations, and individuals about formal receipt or request for corrections and supplements to the files through the State Treasury's Public Service Portal or via email within no more than eight (8) working hours from the time of system receipt. In cases where administrative procedure files need corrections and supplements, civil servants return the files to agencies, organizations, and individuals, clearly stating the reasons for corrections and supplements; at the same time, they provide specific guidance through the State Treasury's Public Service Portal for agencies, organizations, and individuals to supplement or complete.

4. The time when agencies, organizations, and individuals submit complete administrative procedure files in accordance with regulations and are received by the State Treasury transaction officer serves as the basis for calculating the processing time of administrative procedures in the field of the State Treasury and determining administrative violations in the field of the State Treasury (if any).

Section 3
CONTRACTING AND IMPLEMENTATION OF ELECTRONIC CONTRACTS
IN STATE TREASURY OPERATIONS

Article 11. Formation and Performance of Electronic Contracts in KBNN Business Activities

1. KBNN may form contracts electronically in its business activities, except where the parties have agreed otherwise. Electronic contracts in KBNN business activities shall be concluded through KBNN's electronic information pages or other methods agreed upon by both parties, ensuring compliance with legal provisions.

2. The formation and performance of electronic contracts in KBNN business activities must comply with the provisions of the Law on Electronic Transactions, the Law on Contracts, and relevant specialized laws.

3. When forming and performing electronic contracts in KBNN business activities, KBNN and the parties to the contract may agree on technical requirements, certification, and conditions to ensure the integrity and confidentiality related to the electronic contract; at the same time, they may agree on the implementation of part or all of the contract formation contents via electronic means.

Article 12. Legal Value of Electronic Contracts in KBNN Business Activities

1. An electronic contract in KBNN business activities has the value of an original when it is implemented through one of the following measures:

a) The electronic contract is signed digitally by all parties to the contract.

b) The information system has measures to ensure the integrity of the electronic contract during transmission and storage on the system; records the participating parties and applies one of the following methods to verify the participating parties: verification by digital signature, verification by biometric identification, verification from two factors or more, including one-time authentication code or random authentication code.

c) Other measures that the participating parties unanimously select, ensuring data integrity, authenticity, non-repudiation, and compliance with the provisions of the Law on Electronic Transactions.

2. The parties to the electronic contract with KBNN must perform electronic identity verification and authentication in accordance with the provisions of the law on electronic identity verification and authentication.

3. Parties that have concluded an electronic contract in KBNN business activities do not need to sign a corresponding paper contract.

4. The invalidation of a digital certificate used to sign an electronic contract after the contract has been signed does not affect the legal value of that electronic contract.

Section 4
SHARING OF DIGITAL DATA
IN STATE TREASURY OPERATIONS

Article 13. Scope of Digital Data Sharing in KBNN Business Activities

1. Digital data shared within the KBNN system and between KBNN and agencies, organizations, and individuals includes information and reports related to state management activities concerning the national budget fund, state financial funds; state treasury management; comprehensive national accounting; raising capital for the national budget and for development investment through the issuance of government bonds.

2. Digital data shared within the KBNN system and between KBNN and agencies, organizations, and individuals as stipulated in Clause 1 of this Article does not include data within the scope of agency and organizational confidentiality; personal data, and data within the scope of state secrets as prescribed by law.

Article 14. Principles and methods for sharing digital data in KBNN business operations

1. The sharing of digital data in KBNN business operations between KBNN and other agencies, organizations, and individuals shall be carried out in accordance with the provisions of Government Decree No. 47/2020/NĐ-CP dated April 9, 2020 on the management, connection, and sharing of digital data of state agencies, and the regulations of the Ministry of Finance.

2. Digital data in KBNN business operations shall be shared through one of the following methods:

a) Connecting and sharing data online via the network between the information system of KBNN and the agency or organization utilizing the data;

b) Connecting and sharing data with the agency or organization utilizing the data through the national database on finance and other databases (if any);

c) Connecting and sharing data online via the network by synchronizing all or part of the data between the database of KBNN and the agency or organization utilizing the data;

d) Shared data is packaged and stored on information storage media.

d) Connecting the platform for integrating and sharing digital data within the finance sector.

Section 5

OTHER ELECTRONIC TRANSACTIONS IN KBNN BUSINESS OPERATIONS

Article 15. Methods for implementing other electronic transactions in KBNN business operations

1. Electronic transactions in KBNN business operations that are not related to the acceptance and processing of administrative procedures; the conclusion and performance of electronic contracts; and the sharing of digital data in KBNN business operations shall be conducted on the KBNN’s electronic portal, electronic websites, and other electronic means, in compliance with the laws on electronic transactions.

2. In cases where other electronic transactions are conducted on the KBNN’s electronic portal and electronic websites, the registration of accounts and the submission of electronic documents shall be carried out in accordance with Articles 7 and 8 of this Circular.

Article 16. Electronic transactions between KBNN and units under the Ministry of Finance and electronic transactions within the KBNN system

1. The implementation of electronic transactions between KBNN and financial agencies, tax agencies, and customs agencies shall be carried out in accordance with the current regulations of the Ministry of Finance regarding the exchange of information among agencies within the finance sector.

2. The implementation of electronic transactions within the KBNN system shall be decided by the General Director of KBNN concerning the content, procedures, and timeline for implementation.

Chapter 6
ELECTRONIC DOCUMENT STORAGE IN KBNN BUSINESS OPERATIONS AND SAFEGUARDING SECURITY, HANDLING INCIDENTS
AND ENSURING SAFETY, HANDLING INCIDENTS

Article 17. Storage of electronic documents in KBNN business operations

1. Electronic documents sent to and from KBNN shall be stored in the KBNN’s information system. KBNN does not need to convert electronic documents into paper copies for storage, except when the General Director of KBNN decides that certain electronic documents must be converted into paper copies for storage in accordance with Article 7 of Government Decree No. 165/2018/NĐ-CP dated December 24, 2018 on electronic transactions in financial activities.

2. The retention period for storing electronic documents in KBNN business operations shall be implemented in accordance with the specialized laws governing each type of electronic document. The destruction of electronic documents at the end of their retention period shall be carried out in accordance with Article 11 of Government Decree No. 165/2018/NĐ-CP dated December 24, 2018 on electronic transactions in financial activities.

3. KBNN shall implement solutions to store electronic documents in the information system, ensuring the conditions stipulated in Clause 1, Article 15 of the Law on Electronic Transactions.

Article 18. Ensuring Safety in Electronic Transactions

1. The ensuring of safety in electronic transactions in KBNN business operations shall be carried out in accordance with the provisions of Article 14 of Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

2. Agencies, organizations, and individuals may only use login accounts for KBNN electronic information pages to conduct electronic transactions and to search for transaction data as prescribed in this Circular. In cases where agencies, organizations, or individuals misuse their login accounts for KBNN electronic information pages or violate the provisions on ensuring network security information as stipulated in Clause 1 of this Article, KBNN may suspend electronic transactions with such agencies, organizations, or individuals until they take corrective measures.

Article 19. Handling Incidents During the Execution of Electronic Transactions in KBNN Business Operations

1. In cases where incidents occur during the execution of electronic transactions in KBNN business operations due to technical infrastructure system errors of agencies, organizations, or individuals, those agencies, organizations, or individuals must resolve the incident themselves. During the period when the incident has not been resolved, agencies, organizations, and individuals must notify KBNN in writing.

2. In cases where incidents occur due to errors in the KBNN information system, KBNN will notify relevant agencies, organizations, and individuals about the incident and the time the system will continue to operate on the KBNN electronic portal and other KBNN communication channels.

3. During the period when the incidents specified in Clauses 1 and 2 of this Article have not been resolved, agencies, organizations, and individuals shall conduct direct transactions at KBNN, except in cases where there are other regulations or agreements.

Chapter III
IMPLEMENTATION

Article 20. Responsibilities of KBNN

1. Organize electronic transactions between KBNN and agencies, organizations, and individuals, and between units within the KBNN system in accordance with the law and the provisions of this Circular.

2. Build, manage, and operate KBNN information systems; implement necessary technical and preventive measures to ensure the safety, security, and confidentiality of electronic transactions in KBNN business operations in accordance with the law.

3. Provide specific guidance on sending electronic documents through KBNN electronic information pages; guide and announce connection and integration standards from programs of agencies, organizations into the KBNN system (if applicable); publicize contact points for receiving support requests and resolving arising incidents.

4. Issue login accounts for agencies, organizations, and individuals on KBNN electronic information pages within one working day from the date of receipt of valid requests.

5. Develop, announce, and implement a roadmap for mobile application development in KBNN business operations.

6. Establish and announce data sharing services and necessary technical documents to serve the purpose of accessing shared digital data within KBNN business operations.

7. Protect the information of agencies, organizations, and individuals participating in transactions with KBNN in accordance with the law.

8. Confirm (either directly or by delegating to subordinate KBNNs) paper documents converted from electronic documents upon request of agencies, organizations, or individuals participating in transactions on information systems under the management of the information system's principal authority in accordance with Article 7 of Decree No. 165/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

9. Provide information on electronic transactions in financial activities within the scope of the KBNN information system to competent authorities for inspection, audit, investigation, and to agencies, organizations, and individuals seeking to verify information within the scope stipulated in Article 16 of Decree No. 165/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities.

10. Guide, inspect, and supervise the implementation of laws on electronic transactions in KBNN business operations.

Article 21. Responsibilities of agencies, organizations, and individuals engaging in electronic transactions with the State Treasury

1. Managing and keeping confidential the login account to the information system of the State Treasury (if any) and means and information for digital signing or verification; immediately notifying the State Treasury upon loss or disclosure of such means and information.

2. Ensuring the legality, completeness, accuracy, and truthfulness of electronic vouchers sent to the State Treasury in accordance with the Law on Electronic Transactions and current regulatory legal documents; and fully bearing responsibility for the electronic vouchers sent to the State Treasury.

3. Monitoring, updating, and responding to information related to electronic transactions with the State Treasury.

4. Promptly notifying the State Treasury and immediately implementing procedures when ceasing participation in electronic transactions with the State Treasury.

Article 22. Effectiveness

1. This Circular takes effect from April 12, 2021.

2. Repealing Circular No. 133/2017/TT-BTC dated December 15, 2017 of the Ministry of Finance regarding electronic transactions in State Treasury business operations.

3. In cases where relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents./.