Circular No. 91/2025/TT-BTC on the system of forms to be used in settlement work

CIRCULAR
Regulations on the system of forms to be used in final settlement work

Pursuant to the State Budget Law No. 89/2025/QH15 dated June 25, 2025;

Pursuant to the Public Investment Law No. 58/2024/QH15 dated November 29, 2024 (amended and supplemented by Law No. 90/2025/QH15 dated June 25, 2025 amending and supplementing certain articles of the Bidding Law, Public-Private Partnership Investment Law, Customs Law, Value Added Tax Law, Export and Import Tax Law, Investment Law, Public Investment Law, Management and Use of State Property Law);

Pursuant to the Law on Issuance of Legal Normative Documents No. 64/2025/QH15 dated February 19, 2025;

Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly regarding the handling of some issues related to the restructuring of state administrative bodies;

Pursuant to Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government on management, payment, and final settlement of projects using public investment capital;

Pursuant to Decree No. 09/2019/NĐ-CP dated January 24, 2019 of the Government on the reporting system for state administrative agencies;

Pursuant to Decree No. 29/2025/NĐ-CP dated March 24, 2025 of the Government on the functions, powers, and organizational structure of the Ministry of Finance and Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain articles of Decree No. 29/2025/NĐ-CP dated March 24, 2025 of the Government on the functions, powers, and organizational structure of the Ministry of Finance;

In accordance with the proposal of the Director of the Infrastructure Development Department;

The Minister of Finance hereby promulgates this Circular on regulations concerning the system of forms to be used in final settlement work.

Article 1. Scope of Regulation

This Circular stipulates the system of forms and their usage in final settlement work for tasks and projects as provided for in Article 1 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government on management, payment, and final settlement of projects using public investment capital, including:

1. The system of forms to be used in final settlement of public investment capital from the state budget on an annual basis (final settlement according to fiscal year).

2. The system of forms to be used in final settlement of public investment capital for completed projects.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals participating in, implementing, or being involved in final settlement work according to fiscal year and final settlement of public investment capital for completed projects.

Article 3. System of forms to be used in final settlement according to fiscal year

1. Final settlement report on public investment capital from the state budget on an annual basis of ministries, central agencies, and project sponsors: Form No. 01/QTNĐ.

2. Report on the implementation of capital for important national projects using state budget funds (as decided by the National Assembly) of the reporting agency and project sponsor: Form No. 02/QTNĐ.

3. Detailed final settlement report on public investment capital from the state budget on an annual basis of ministries, central agencies of the auditing agency: Form No. 03/QTNĐ.

4. Notification form for reviewing final settlement of public investment capital from the state budget on an annual basis of the superior agency of the project sponsor: Form No. 04/QTNĐ.

5. Inspection form for final settlement of public investment capital from the state budget on an annual basis of the financial agency: Form No. 05/QTNĐ.

Article 4. The system of forms to be used in the final settlement of state investment capital for completed projects

Information and data shall be taken from the date when the project owner closes the books to prepare the final settlement report or the effective date of the document allowing implementation issued by the competent authority deciding on investment.

1. Summary report on the final settlement of state investment capital for completed projects: Form number 01/QTDA.

2. List of documents: Form number 02/QTDA.

3. Comparison table of data: Form number 03/QTDA.

4. Detailed proposed settlement costs: Form number 04/QTDA.

5. Detailed assets formed as a result of the project implementation process: Form number 05/QTDA.

6. Detailed value of remaining materials, equipment: Form number 06/QTDA.

7. Project receivables and payables situation: Form number 07/QTDA.

8. Final settlement report on state investment capital for completed projects (for planning projects, preparatory investment projects using state investment capital, projects implemented without construction works or installation of equipment): Form number 08/QTDA.

9. Report on the approval of the total final settlement of state investment capital for important national projects, group A projects completed: Form number 09/QTDA.

10. Decision approving the final settlement of state investment capital (of projects, project components, independent sub-projects, independent works, independent work items) completed: Form number 10/QTDA.

Article 5. Use of forms

1. For annual settlement:

a) Form number 01/QTNĐ (used by the project owner and the superior agency of the project owner). The project owner shall compare and confirm the annual settlement figures with the payment agency at the transaction location, compile the report and send it to the superior agency of the project owner. Ministries and central agencies shall compare and confirm the annual settlement figures with the central-level payment agency, compile the report and send it to the Ministry of Finance according to point b, Clause 1, Article 28 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government.

b) Form number 02/QTNĐ (used by the project owner and the superior agency of the project owner). The project owner shall send the form to ministries, central agencies, the superior agency of the project owner (in cases where management is delegated), departments, offices, bureaus under provincial People's Committees, commune-level People's Committees according to the management delegation provisions stipulated in Article 28 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government. Ministries, central agencies, or the superior agency of the project owner shall compile the report and send it to the Ministry of Finance.

c) Form number 03/QTNĐ: Payment agencies shall report detailed annual settlement of state investment capital from the State budget of ministries and central agencies annually. Payment agencies at the transaction location shall compile the report and send it to regional payment agencies. Regional payment agencies shall compile the report and send it to central-level payment agencies. Central-level payment agencies shall compile the report according to Form number 03/QTNĐ and send it to the Ministry of Finance as the basis for checking annual settlements according to the provisions of Article 28 and Article 29 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government.

The deadline for submitting reports by payment agencies at all levels according to Article 28 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government.

d) Ministries, central agencies, departments, offices, bureaus under People's Committees at all levels according to the management delegation, the superior agency of the project owner (in cases where management is delegated) shall review and issue notifications according to Form number 04/QTNĐ (including both the text and the form) reporting the annual settlement of subordinate budget units according to Article 28, Clause 1, Article 29 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government.

g) Financial agencies shall inspect the annual settlement reports of units according to Form number 05/QTNĐ according to the provisions of Article 28, Clause 2, Article 29 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government.

h) Ministries, central agencies; Central-level payment agencies shall submit the annual settlement report on state investment capital from the State budget annually to the Ministry of Finance according to the provisions of Article 28 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government and this Circular.

i) Departments of Finance shall submit the annual settlement report on state investment capital from the State budget annually to the Ministry of Finance according to the Law on State Budget and guiding documents.

k) Payment agencies at all levels shall compile the annual settlement report on state investment capital from the State budget of localities and submit it to People's Committees at all levels according to the Law on State Budget and guiding documents.

2. For the final settlement of state investment capital for completed projects:

a) For completed projects (project components, sub-projects, works, independent work items) that have been accepted according to Clause 1, Article 33 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: report according to Form number 01/QTDA, Form number 02/QTDA, Form number 03/QTDA, Form number 04/QTDA, Form number 05/QTDA, Form number 06/QTDA, Form number 07/QTDA.

b) For planning projects, preparatory investment projects, projects implemented without construction works or installation of equipment that have been accepted according to Clause 2, Article 33 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: report according to Form number 03/QTDA, Form number 07/QTDA, Form number 08/QTDA.

c) Report on the approval of the total final settlement of state investment capital for important national projects, group A projects completed according to Clause 1, Article 31 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: according to Form number 09/QTDA.

d) Draft decision approving the final settlement of state investment capital for completed projects (projects, project components, independent sub-projects, independent works, independent work items) according to Clause 1, Article 44 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: according to Form number 10/QTDA.

c) Report on the results of approving the final settlement of state investment capital for national key projects and group A projects completed in accordance with Clause 1, Article 31 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: in Form No. 09/QTDA.

d) Draft decision on approving the final settlement of public investment capital for projects (projects, project components, independent sub-projects, works, independent work items) completed in accordance with Clause 1, Article 44 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: in Form No. 10/QTDA.

d) Annual report on the final settlement of state investment capital for completed projects in accordance with Clause 2, Article 47 of Decree No. 254/2025/NĐ-CP dated September 26, 2025 of the Government: Form No. 11/QTDA.

Article 6. Effectiveness

1. This Circular takes effect from the date of signature.

2. The following legal documents are annulled:

a) Circular No. 96/2021/TT-BTC dated November 11, 2021 of the Minister of Finance stipulating the system of forms used in the final settlement process.

b) Circular No. 63/2025/TT-BTC dated June 30, 2025 of the Minister of Finance amending and supplementing certain articles of Circular No. 96/2021/TT-BTC dated November 11, 2021 of the Minister of Finance stipulating the system of forms used in the final settlement process.

3. The provisions regarding the system of forms used in the final settlement process for the fiscal year specified in this Circular shall be implemented from the final settlement of the 2025 state budget.

4. Projects, project components, sub-projects, works, independent work items using state investment capital that have submitted final settlement reports to the competent authority for review prior to the effective date of this Circular shall not need to prepare new reporting forms in accordance with this Circular.

5. In cases where the legal documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacement documents.

6. During the implementation process, in case of any difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for study, amendment, and supplementation to ensure appropriateness./.