Circular No. 91/2024/TT-BTC on the Reporting System for Financial Statistics

CIRCULAR

Regulations on Statistical Reporting System for the Finance Sector

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Pursuant to the Statistics Law dated November 23, 2015; the Law Amending and Supplementing Certain Articles and the National Statistical Indicators Catalogue of the Statistics Law dated November 12, 2021;

Pursuant to Decree No. 94/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics;

Pursuant to Decree No. 85/2017/NĐ-CP dated July 19, 2017 of the Government stipulating the structure, tasks, and powers of centralized statistical organizations and sectoral statistics organizations;

Pursuant to Decree No. 94/2022/NĐ-CP dated November 7, 2022 of the Government stipulating the contents of statistical indicators belonging to the national statistical indicator system and the process of compiling gross domestic product indicators and gross regional product indicators;

Pursuant to Decree No. 62/2024/NĐ-CP dated June 7, 2024 of the Government amending and supplementing certain articles and appendices of Decree No. 94/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics and Decree No. 94/2022/NĐ-CP dated November 7, 2022 of the Government stipulating the contents of statistical indicators belonging to the national statistical indicator system and the process of compiling gross domestic product indicators and gross regional product indicators;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Information Technology and Financial Statistics,

The Minister of Finance issues this Circular regulating the Statistical Reporting System for the Finance Sector.

Article 1. Scope of Regulation

This Circular regulates the Statistical Reporting System for the Finance Sector according to the provisions of the Law on Statistics dated November 23, 2015 regarding the reporting system for central ministries and sectors; the Law amending and supplementing certain provisions and the Appendix on the National Statistical Indicator List of the Law on Statistics dated November 12, 2021.

Article 2. Applicability

This Circular applies to the following subjects:

1. Agencies and units under and affiliated with the Ministry of Finance.

2. Provincial Departments of Finance under centrally governed cities.

3. Organizations and individuals related to the implementation of statistical reporting for the Finance Sector.

Article 3. Contents of the Statistical Reporting System for the Finance Sector

1. The Statistical Reporting System for the Finance Sector specifies the list of reports, report forms, and explanations of report forms aimed at collecting and summarizing statistical information within the National Statistical Indicator System assigned to the Ministry of Finance and the Finance Sector Statistical Indicator System.

2. Reporting unit and receiving unit

a) The reporting unit is agencies and units under and affiliated with the Ministry of Finance; Provincial Departments of Finance under centrally governed cities. The reporting unit is specifically noted in the upper right corner of each report form;

b) The receiving unit is the Ministry of Finance (Department of Information Technology and Financial Statistics) specifically noted in the upper right corner of each report form, below the reporting unit line.

3. Report Forms

a) The list of statistical reports for the Finance Sector in Appendix I attached hereto;

b) The system of report forms and explanations of report forms (hereinafter referred to as report forms) specified in Appendix II attached hereto;

c) The list of abbreviated names of units implementing the Statistical Reporting System for the Finance Sector specified in Appendix III attached hereto.

4. Symbols of report forms

The symbol of report forms consists of a number part and a letter part. The number part includes four digits, the first two digits correspond to the field of statistical reporting, the last two digits are consecutive numbers from 01 to 99 used to number report forms within each field; the letter part includes two parts, the first letter is the uppercase abbreviation of the reporting period (year - N, quarter - Q, month - T, day - D, mixed - H), the next part is the uppercase abbreviation of the reporting unit. For reports used to compile national statistical reports, the symbol will be supplemented with the character ".QG" at the end of the symbol.

5. Reporting Period

The reporting period is noted in the middle section of each report form and is calculated according to the Gregorian calendar, including:

a) Daily statistical report: Determined based on working days;

b) Monthly statistical report: Calculated from the first day of the month until the last day of the month;

c) Quarterly statistical report: Calculated from the first day of the first month of the reporting period until the last day of the third month of that reporting period;

d) Six-monthly statistical report: Calculated from the first day of the first month of the reporting period until the last day of the sixth month of that reporting period;

đ) Annual statistical report: Calculated from January 1st until December 31st of the reporting period;

e) Other statistical reports: Statistical reports with specific reporting periods and deadlines noted in each report form;

g) Ad hoc statistical report: In cases where ad hoc statistical reports need to be submitted to fulfill management requirements of the Ministry of Finance, the requesting agency must propose in writing, specifying the time, deadline, and specific criteria for the statistical report.

6. Reporting Deadline

The reporting deadline is specifically noted in the upper left corner of each report form, below the symbol of the report form, and is calculated according to working days. If the last day of the reporting deadline coincides with a public holiday, Tet holiday, or weekend, the submission date will be moved to the next working day immediately following the holiday or weekend.

7. Reporting Methods

Reporting units shall implement one of the following methods:

a) Direct submission and receipt of reports through the Financial Statistics Information System and verified by accounts registered by representatives of the reporting units;

b) Units with electronic management systems for statistical reporting submit reports automatically to the Financial Statistics Information System. The connection and sharing of information between the Financial Statistics Information System and other information systems and databases must comply with regulations on data management, connection, and sharing by state agencies;

c) In case of network transmission data system failures or software issues of the Financial Statistics Information System, units submit reports via email or physical media according to the guidance of the Department of Information Technology and Financial Statistics during incidents.

Article 4. Statistical Reporting Data

1. Statistical data for reporting must ensure comprehensive, timely, and accurate reflection of the operational situation in the financial sector under management; aggregate and analyze to serve the guidance and management work of the Ministry of Finance, the Government, and the Prime Minister; be used for evaluation, forecasting, strategic planning, and policy formulation in the financial sector; provide information and data according to the National Statistical Reporting System; meet requirements for exchanging, providing, and disseminating statistical information as stipulated by the Law on Statistics and detailed regulations and implementation guidelines for certain provisions of the Law on Statistics.

2. The classification code system applied in the statistical work of the financial sector for aggregating data and reporting statistics shall be implemented according to the classification codes issued by competent state agencies and the Common Electronic Catalogue System in the financial field as prescribed in Circular No. 18/2017/TT-BTC dated February 28, 2017, of the Ministry of Finance on the Common Electronic Catalogue System in the Financial Field.

3. When there are corrections to reported data or errors in the reported period's data, the reporting unit must resubmit the report according to the method specified in point a, b, Clause 7, Article 3 of this Circular.

Article 5. Data and Information Utilization

1. Units under and directly affiliated with the Ministry of Finance and Provincial Departments of Finance authorized to access and utilize relevant data and statistical information.

2. Methods for utilizing statistical reporting data are carried out through the Financial Statistics Information System via web interface.

3. Units and individuals assigned to exploit related data and statistical information are responsible for complying with regulations on the use of statistical data as stipulated by the Law on Statistics.

Article 6. Application of Information Technology and Protection of Statistical Information Security

1. The Financial Statistics Information System used for sending, receiving, and exploiting statistical information and data according to the financial sector's statistical reporting system. The Financial Statistics Information System is built, managed, operated, and utilized to ensure smooth integration, exchange, and sharing of data in compliance with the Vietnam Government Digital Architecture Framework version 3.0; towards researching and building a system based on open application programming interfaces (Open API) models and implementing deep data analysis models, statistical forecasting analysis, and artificial intelligence (AI) applications to analyze data serving the guidance and management work of the Ministry of Finance. The Financial Statistics Information System meets standards for information security and safety as prescribed by law.

2. Statistical reporting data and related documents classified as State secrets or financial sector secrets must be managed and used in accordance with laws on protecting State secrets in the financial sector and Article 57 of the Law on Statistics dated November 23, 2015.

Article 7. Responsibilities of Relevant Units

1. Responsibilities of the Department of Information Technology and Financial Statistics

a) Serve as the coordinating body with related units to guide, monitor, and urge reporting units to implement this Circular; receive and resolve written recommendations and difficulties regarding the implementation of this Circular;

b) Organize the receipt of statistical reports and promptly update all electronic reporting forms into the Financial Statistics Information System; promptly respond on the system about the status of sending and receiving electronic reports to the reporting units; periodically compile the implementation status of statistical reporting regulations in this Circular to report to the Ministry's leadership and send to related units for implementation;

c) Take the lead in coordinating with related units within the Ministry of Finance to regularly establish, manage, store, provide, and publish aggregated statistical data in accordance with the law and the directives of the Minister of Finance. Lead in coordinating with units under the Ministry of Finance to compile national-level statistical reporting systems and submit reports to the General Statistics Office in accordance with national-level statistical reporting regulations;

d) Develop, upgrade, and organize the management of the Financial Statistics Information System; issue management regulations for the operation and exploitation of the Financial Statistics Information System, including detailed specifications on the name and structure of electronic report data files and instructions for units to prepare and submit electronic report forms to comply with this Circular;

đ) Aggregate and grant access rights to the Financial Statistics Information System for units under and directly affiliated with the Ministry of Finance and Provincial Departments of Finance implementing the financial sector's statistical reporting system and grant access rights to units and individuals exploiting related statistical report forms on the Financial Statistics Information System. Manage administrative accounts, permissions for updating, connecting, sharing, and exploiting data in the Financial Statistics Information System. In case of data transmission or system failures for sending and receiving electronic reports, immediate measures must be taken to address the issues and notify the reporting units;

e) Resolve difficulties related to sending and receiving statistical reports, ensuring the exploitation and utilization of related statistical data for units and individuals; record and back up logs of received reports from reporting units and logs of exploited statistical forms and data by units and individuals;

f) Ensure system security and information protection regulations as stipulated in Article 6 of this Circular.

2. Responsibilities of Reporting Units

a) Reporting units must strictly adhere to the statistical reporting regulations stipulated in this Circular, submit complete and timely reports; bear responsibility before the Minister of Finance for the completeness, timeliness, and accuracy of statistical reporting data as stipulated in this Circular; if errors are found in the report form data, they must inform the receiving unit, promptly correct and resubmit the report as required.

b) Organize the implementation of information technology applications to serve the collection, compilation, storage, exploitation of data and statistical information within the unit's management scope; ensure connectivity, interoperability, sharing, and integration of the unit's statistical report data with the Financial Statistics Information System;

c) For units that have not yet implemented information technology applications to connect and interoperate with the Financial Statistics Information System, when assigned tasks, staff members of the unit shall be responsible for accessing their assigned accounts on the Financial Statistics Information System to update information and data fully and accurately according to the reporting forms prescribed in this Circular or pre-existing formats on the Financial Statistics Information System;

d) Coordinate with the Bureau of Informatics and Financial Statistics to organize training sessions on statistical reporting, provide guidance, and promptly respond to units regarding issues related to their responsibilities in implementing this Circular;

3. Individuals and units authorized to exploit statistical report data on the Financial Statistics Information System shall be responsible for complying with regulations on account and password management for system access and information security as stipulated by law and the Ministry of Finance;

Article 8. Effectiveness and Implementation

1. This Circular takes effect from March 1, 2025.

2. The quarterly statistical report for the first quarter of 2025 and the mid-year report for the first half of 2025 shall continue to be implemented in accordance with Circular No. 02/2019/TT-BTC dated January 14, 2019 of the Ministry of Finance on the Statistical Reporting System for the Finance Sector until July 1, 2025;

3. Circular No. 02/2019/TT-BTC dated January 14, 2019 of the Ministry of Finance on the Statistical Reporting System for the Finance Sector shall cease to be effective from the date this Circular takes effect, except for the provisions set out in Clause 2 of this Article;

4. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents;

5. During the implementation process, if difficulties or obstacles arise, agencies and units are requested to promptly reflect them to the Ministry of Finance for research and resolution./.