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MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 36/2021/TT-BTC
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Hanoi, May 26,
2021
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CIRCULAR
PROVIDING
INSTRUCTIONS ABOUT SEVERAL REGULATIONS ON INVESTMENT OF STATE CAPITAL AND MANAGEMEN,
USE OF CAPITAL, ASSETS AT ENTERPRISES PRESCRIBED IN DECREE NO. 91/2015/ND-CP
DATED OCTOBER 13, 2015; DECREE NO. 32/2018/ND-CP DATED MARCH 8, 2018; DECREE
NO. 121/2020/ND-CP DATED OCTOBER 9, 2020 OF THE GOVERNMENT
Pursuant to the Law on Management and Use of
State Capital Invested in Production and Business Activities of Enterprises
dated November 26, 2014;
Pursuant to the Government’s Decree No.
91/2015/ND-CP dated October 13, 2015 on investment of state capital, management
and use of capital and assets at enterprises.
Pursuant to the Government’s Decree No.
32/2018/ND-CP dated March 8, 2018 on amendments and supplements to several
Articles of the Decree No. 91/2015/ND-CP dated October 13, 2015 on investment
of state capital in enterprises, management and use of state capital and assets
at enterprises;
Pursuant to the Government’s Decree No.
121/2020/ND-CP dated October 9, 2020 on amendments and supplements to clause 2
of Article 12 in the Decree No. 91/2015/ND-CP dated October 13, 2015 on investment
of state capital in enterprises, management and use of state capital and assets
at enterprises that is amended or supplemented in clause 5 of Article 1 of the
Government’s Decree No. 32/2018/ND-CP dated March 8, 2018 on amendments and
supplements to several articles of the Decree No. 91/2015/ND-CP;
Pursuant to the Government’s Decree
No.140/2020/ND-CP dated November 30, 2020, amending and supplementing several
articles of the Government’s Decree No. 126/2017/ND-CP dated November 16, 2017,
regarding transformation of state enterprises and single-member limited
liability companies of which 100% of charter capital is held by state
enterprises into joint-stock companies; the Government’s Decree No.
91/2015/ND-CP dated October 13, 2015, regarding investment of state capital in
enterprises and management, use of capital and assets at enterprises and the
Government's Decree No. 32/2018/ND-CP dated March 8, 2018, prescribing
amendments and supplements to several Articles of the Decree No. 91/2015/ND-CP;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance promulgates the Circular
to provide instructions about implementation of several regulations on
investment of state capital in enterprises, management and use of state capital
and assets at enterprises.
Article 1. Scope and subjects
of application
1. This Circular provides instructions about
implementation of several regulations on investment of state capital and
management, use of capital, assets at enterprises prescribed in the Decree No.
91/2015/ND-CP dated October 13, 2015; Decree No. 32/2018/ND-CP dated March 8,
2018; Decree No. 121/2020/ND-CP dated October 9, 2020 of the Government.
2. This Circular shall apply to entities and
persons specified in Article 2 of Decree No. 91/2015/ND-CP and clause 1 of
Article 2 of Decree No. 140/2020/ND-CP.
Article 2. Adjustment in
charter capital
1. Adjustment in charter capital at wholly
state-owned enterprises.
a) For newly established enterprises, based on
enterprise establishment projects decided by competent authorities and actual
amounts of state capital allocation (for enterprises newly established by
executing construction investment projects), state capital already issued
according to the final settlement of completed works approved by competent
authorities (for enterprises newly established by carrying out the process of
handover of construction investment projects), an increase in the owner's
investment capital shall be recorded in their accounting books. These
enterprises shall register the amount of charter capital in the Certificates of
Business Registration upon establishment which is equal to the actual state
allocation and investment amount in accordance with the Law on Enterprises.
b) For active enterprises, the adjustment of
charter capital shall be subject to the provisions of Article 11 of Decree No.
91/2015/ND-CP, Clause 4, Article 1 of Decree No. 32/2018/ND-CP and Clause 7,
Article 2 of Decree No. 140/2020/ND-CP of the Government.
Enterprises whose charter capital has been approved
by competent authorities since 2020 or earlier must review and develop plans to
determine charter capital and additional investment in charter capital as
prescribed in Clause 21, Article 2 of Decree No. 140/2020/ND-CP for submission
to competent authorities for approval. When determining the indicator "the
most recently approved charter capital before the time of
re-determination" specified in Article 9 of Decree No. 91/2015/ND-CP and
Clause 5, Article 2 of Decree No. 140/2020/ND-CP, enterprises shall refer to
the actual equity available on their financial statements as of December 31,
2020, based on which profits have been distributed according to regulations.
Actual equity is determined by paid-in capital (No. 411), Development
Investment Fund (No. 418) and capital construction investment (No. 422) on the
Balance Sheet of each enterprise. For enterprises on the list of businesses to
be equitized that is approved by competent authorities, when determining the
charter capital, the addition to charter capital from the state budget and the
Support Fund for business reorganization and development shall not be included.
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2. Adjustment of charter capital when adding state
capital invested in joint-stock companies, multiple-member limited liability
companies shall conform to the provisions of Clause 2, Article 12, Article 14
and Article 18 of Decree No. 91 /2015/ND-CP; Clause 5, Article 1 of Decree No.
32/2018/ND-CP; Article 1 of Decree No. 121/2020/ND-CP; Clause 9 and Clause 10,
Article 2 of Decree No. 140/2020/ND-CP of the Government.
The owner's representative agency shall direct the
agent to request a joint stock company or a multiple-member limited liability
company to register additional capital in accordance with the Law on
Enterprises and, at the same time, issue a written notice of total actual value
of the state capital invested in (actually contributed to) the company and the
number of shares held by state shareholders (for investment in joint stock
companies) within 01 month after the company increases its charter capital to
the owner's representative agency for monitoring and management purposes.
Article 3. Transfer of shares,
right to buy shares, right to contribute investment capital of the State and
enterprises of which 100% of charter capital is held by the State
1. Principles, authority of making decisions on and
method of transfer of state capital at joint stock companies, multiple-member
limited liability companies shall be subject to Article 38 of Decree No.
91/2015/ND-CP; Clause 15 and 16, Article 1 of Decree No. 32/2018/ND-CP; Clause
18 and 19, Article 2 and Clause 4 and 5, Article 5 of Decree No.
140/2020/ND-CP. Organizations having competence in valuation shall, based on
the methods of business valuation specified in the Circular No. 28/2021/TT-BTC
dated April 27, 2021 of the Ministry of Finance, issue Vietnam Valuation
Standards No. 12 and documents stating amendments, supplements and replacement
(if any) to determine the starting prices applied to transfer of shares,
according to which brand value (including cultural and historical value) in the
business value is determined according to the business valuation methods as
prescribed.
When transferring shares to another organization or
individual that is not a member of a multiple-member limited liability company
(after the company’s members refuse to purchase any or buy all of these
shares), the owner's representative agency shall direct the agent of the state
capital portion in a multiple-member limited liability company to comply with
the provisions of Article 38 of Decree No. 91/2015/ND-CP; Clause 15 and Clause
16, Article 1 of Decree No. 32/2018/ND-CP; Clause 18, Clause 19, Article 2 and
Clauses 4 and 5, Article 5 of Decree No. 140/2020/ND-CP. The owner's
representative agency shall decide to apply the capital transfer method in
accordance with the charter of the enterprise in order to ensure all shares to
be transferred are divested and the maximum number of members stipulated in the
Law on Enterprises is controlled.
2. Principles, authority of making decisions on and
method of transfer of intercorporate investment of enterprises of which charter
capital is wholly held by the State shall be subject to Article 29 in the
Decree No. 91/2015/ND-CP; Clause 12 and 13, Article 1 of Decree No.
32/2018/ND-CP; Clause 15 and 16, Article 2 and Clause 2 and 3, Article 5 of
Decree No. 140/2020/ND-CP. Organizations having competence in valuation shall,
based on the methods of business valuation specified in the Circular No.
28/2021/TT-BTC dated April 27, 2021 of the Ministry of Finance, issue Vietnam
Valuation Standards No. 12 and documents stating amendments, supplements and
replacement (if any) to determine the starting prices applied to transfer of
shares, according to which brand value (including cultural and historical
value) in the business value is determined according to the business valuation
methods as prescribed.
When transferring shares to another organization or
individual that is not a member of a multiple-member limited liability company
(after the company’s members refuse to purchase any or buy all of these
shares), the enterprise of which charter capital is wholly held by the state
shall comply with the provisions of clause 13, Article 1 of Decree No.
32/2018/ND-CP, clause 15 and 16 of Article 2, clause 2 and 3 of Article 5 of
Decree No. 140/2020/ND-CP. The enterprise shall decide to apply the capital
transfer method in accordance with the charter of the enterprise in order to
ensure all shares to be transferred are divested and the maximum number of
members stipulated in the Law on Enterprises is controlled.
3. The transfer of the right to buy shares, the
right to contribute capital of the enterprise of which 100% of charter capital
is held by the Stat /the right to buy shares, the right to contribute capital
of the State to a joint-stock company or multiple-member limited liability
company shall comply with the provisions of Clause 17, Article 1 of Decree No.
32/2018/ND-CP and Clause 20, Article 2 of Decree No. 140/2020/ND-CP.
4. If assets are transferred without expecting any
recompense from the State of Vietnam according to commitments after the
operating term stated in a joint venture contract expires, such transfer shall
be subject to the provisions of the Law on Investment, the Law on Management
and Use of Public Property and related instructional documents.
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As regards the State Capital Investment
Corporation, on the basis of the sample Regulations laid down in this Circular
and the mechanism for selling state capital specified in Decree No.
140/2020/ND-CP and the Government's Decree on the functions, tasks and
operation mechanism of the State Capital Investment Corporation, Members' Board
of the corporation shall be responsible for formulating and promulgating the
sample Regulations on sale of capital of the Corporation after receipt of
consent from the owner’s representative agency.
6. If transfer of state capital or capital that
enterprises of which 100% charter capital is held by the State invest in other
enterprises is carried out according to the approved plans but information
about such transfer have not yet been announced prior to November 30, 2020,
review and adjustment should be made according to the regulations given
in the Decree No. 140/2020/ND-CP (including determining the starting price,
approving the capital transfer plan) for further implementation purposes.
Article 4. Management of
capital and assets at enterprises of which 100% of charter capital is held by
the State
Management of capital and assets at enterprises of
which 100% of charter capital is held by the State shall conform to the
provisions of Section 1, Chapter III of Decree No.91/2015/ND-CP; Clause 6,
Clause 7, Clause 8, Clause 9, Clause 10 of Article 1 of Decree No.
32/2018/ND-CP; Clause 11, Clause 12 and Clause 13 of Decree No. 140/2020/ND-CP
and the following regulations:
1. Enterprises must develop and issue internal
regulations for the management and use of their capital and assets that must
clearly define cooperation of each department, clearly stipulate compensation
responsibilities of each department and individual in cases where they cause
loss or damage to an enterprise’s property and business.
2. The process of management, use and liquidation
of assets of enterprises with specific assets, such as livestock, plants,
equipment using radioactive sources, toxic substances and other specific
property, shall not only conform to the regulations of the law on finance, but
also ensure compliance with the provisions of specialized laws.
3. Regarding capital conservation, enterprises
should apply the measures specified in Clause 2, Article 22 of Decree No.
91/2015/ND-CP to conserve state capital invested in enterprises, including:
a) When setting up provisions for risks, including
provision for devaluation of inventories, loss of investments, bad debts and
warranty of products, goods, construction works, enterprises shall comply with
regulations of the Circular No. 48/2019/TT-BTC dated August 8, 2019 of the
Ministry of Finance and documents stating amendments, supplements and
replacement (if any); Provisions of enterprises operating in specific fields
and enterprises performing political and social tasks shall be subject to
specialized laws or permitted by competent authorities.
b) The profit or loss of an enterprise as a basis
for assessing the degree of capital conservation specified in Clause 3, Article
22 of Decree No. 91/2015/ND-CP is defined as the difference between total
revenue (including net sales from sale of goods and provision of services;
financial sales and other earnings) minus (-) total expenses (including costs
of goods sold; financial expenses; selling expenses; general and administrative
expenses of the enterprise; other expenses) incurred from production and
business activities of the enterprise that are accounted for according to
regulations. If the difference is positive, the enterprise makes profits. If
the difference is negative, the enterprise suffers losses. If there is no
difference, the enterprise does not generate any profit or loss.
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4. Recognizing, assessing and accounting for
exchange differences of enterprises shall be subject to regulations of the
corporate accounting regime issued by the Ministry of Finance. Enterprises
shall not set aside foreign exchange gain made due to the re-evaluation of
monetary items of foreign currency origin at the end of the period recorded in
business results (if any) as rewarding and welfare funds and reward funds for
business managers and controllers.
Article 5. Management of
capital shares of enterprises of which 100% of charter capital is held by the
State at joint stock companies and limited liability companies
1. Management of capital of enterprises joint stock
companies or limited liability companies shall conform to the provisions of
Section 2, Chapter III and clause 5 of Article 42 of Decree No.91/2015/ND-CP;
Clause 11, 12 and 13 of Article 1 of Decree No. 32/2018/ND-CP; Clause 22 of
Article 2, Clause 2 and Clause 3 of Article 5 of Decree No. 140/2020/ND-CP.
If a subsidiary company is a single-member limited
liability company of which 100% of the charter capital is held by the parent
company, annually the parent company which is an enterprise of which 100% of
charter capital is held by the State shall be responsible for approving the
financial statement and deciding on the distribution and use of after-tax
profits and collection of after-tax profits according to the financial
regulations already applied to subsidiaries. In case where the equity in a
subsidiary is greater than the approved charter capital, the enterprise shall
transfer the difference to the parent company and record it as sales from
financial activities as prescribed in Clause 14 of Article 2 in the Decree No.
140/2020/ND-CP.
2. Enterprises shall direct the agents of the
enterprise's capital share in enterprises making capital contribution of 50% or
more to the charter capital (hereinafter referred to as tier-II enterprises) to
manage the capital in accordance with the provisions of Clause 22, Article 2 of
the Decree. No. 140/2020/ND-CP. The transfer of capital of tier-II enterprises
in other enterprises shall conform to the charter of the enterprise, laws on
enterprises, laws on securities and other laws, ensuring conformance to the
principles of market, publicity, transparency and return on investment at the
highest rate.
Article 6. Inventorying assets
and processing inventorying results at enterprises of which 100% of charter
capital is held by the State
1. Enterprises must make an inventory of actual
amounts of assets for quantifying short-term assets and long-term assets under
the management and custody; the number of shares in their ownership; must
reconcile liabilities and receivables in the following cases:
a) At the time of ruling off accounting books for
preparation of the annual financial statement;
b) When executing decisions of competent
authorities on split-up, split-off, merger, amalgamation, dissolution,
bankruptcy or ownership conversion;
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d) In other circumstances regulated by competent
authorities.
2. Processing of inventorying results:
a) Processing inventorying results at the time of
preparation of the annual financial statement:
- If there is a deficiency in assets concluded in
the inventory results compared to those assets recorded in accounting books
after reconciliation of data through fault of concerned teams or individuals,
these teams or individuals at fault shall have to pay compensation. Members’
Boards or Presidents (with respect to enterprises without Members' Boards),
General Directors and Directors shall issue decisions on compensation amounts
and bear responsibility for their own decisions. Enterprises must record the
value of the missing assets including compensation of these teams or
individuals (if any), or the value of the assets that have gone missing due to
other objective reasons, in the bookkeeping accounts or entries of operating
expenses.
- In case where the number of assets concluded in
the results of inventorying of assets is greater than those recorded in
accounting books, enterprises must clearly identify the causes of excess of
assets; record excess assets that do not need to be returned as other income;
record assets that are excess without clear causes as other liabilities and
payables; consult decisions to record the value of excess assets that are
excess due to clearly identified causes and minutes on disposal thereof to
record them appropriately.
b) The processing of inventorying results as
prescribed at Points b, c and d, Clause 1 of this Article shall conform to the
provisions of law in each specific case of inventorying.
c) Enterprises shall be responsible for promptly
handling the loss of assets and debts. In case the loss of assets and debts are
not treated, the Members' Board or the Company’s President (in the case of an
enterprise without the Members’ Board), the General Director and the Director
shall be responsible to the owner’s representative agency in the same manner as
in the case of dishonest reporting on the financial situation of an enterprise
and take responsibility before the law for any violations that may cause loss
of business assets.
Article 7. Profit distribution
by enterprises of which 100% of charter capital is held by the state
Profit distribution shall be subject to Article 31
of Decree No. 91/2015/ND-CP; Article 2 of Decree No. 32/2018/ND-CP; clause 4 of
Article 4 of this Circular and the following regulations:
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2. Bases for setting aside profit to contribute to
the bonus and welfare fund and the reward fund for corporate managers and
controllers shall be as follows:
a) Classifying businesses into A, B and C as a
basis for setting aside profit as contributions to the fund shall be subject to
Government’s regulations on supervision of investment of state capital in
enterprises; financial supervision for assessment of business performance and
public disclosure of financial information of enterprises of which 100% of
charter capital is held by the state and state-invested enterprises and
Circulars providing instructions about this activity of the Ministry of
Finance.
b) Setting aside monthly base wages or salaries to
contribute to these funds:
With respect to the bonus and welfare fund: The
base payroll realized in the financial year of employees which has been
approved and determined according to the provisions of Decree No. 51/2016/ND-CP
dated June 13, 2016 of the Government on labor management, salaries and bonuses
for employees working in single-member limited liability companies of which
100% of charter capital is held by the State and documents providing amendments,
supplements or replacement documents (if any) divided (:) by 12 months. In case
where an enterprise implements the salary and bonus mechanism according to the
Government’s particular regulations, these particular regulations shall
prevail.
With respect to the reward fund for business
managers and controllers: The base payroll realized in the financial year of
business managers (whether full-time or part-time) which has been approved and
determined according to the provisions of Decree No. 51/2016/ND-CP dated June
13, 2016 of the Government on salaries, wages bonus for managers of
single-member limited liability companies of which 100% of charter capital is
held by the State and documents providing amendments, supplements and
replacement documents (if any) divided (:) by 12 months. In case where an
enterprise implements the salary and bonus mechanism according to the
Government’s particular regulations, these particular regulations shall
prevail.
Article 8. Formulation of
financial plans
1. Formulation of a financial plan for an
enterprise of which 100% of charter capital is held by the state shall be
subject to Article 33 in the Decree No. 91/2015/ND-CP and the following
regulations:
a) On an annual basis and at the same time,
Ministries, the Committee for State Capital Management at the enterprise and
the People’s Committee of province or centrally-affiliated city shall formulate
a budgetary estimate under the provisions of the Law on State Budget while the
enterprise shall prepare the next year’s financial plan for submission to the
owner’s representative agency, the same-level financial institution and the
Ministry of Finance by July 31 for its synthesis for preparation of the state
budget estimate. Bases for formulation and procedures for development of the
financial plan shall be subject to Article 33 in the Decree No. 91/2015/ND-CP.
b) Sample report is given in Appendix No. 02 -
Sample No. 01 "Financial plan of a wholly state-owned enterprise";
Sample No. 02 "Financial plan - Consolidated report of the wholly
state-owned enterprise operating by using the parent-subsidiary model” to this
Circular.
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Article 9. Regime for
preparation of reports and synthesis reports
1. Enterprises of which 100% of charter capital is
held by the state shall implement the regulations on preparation, presentation
and submission of (periodic or ad-hoc) reports to owner’s representative
agencies and state regulatory authorities under the provisions of Article 35 in
the Decree No. 91/2015/ND-CP and the following regulations:
a) Periodic reports, including:
- Financial statements: At the end of each
accounting quarter or year, enterprises must prepare quarterly and yearly
financial statements (including separate financial statements of parent
companies and consolidated financial statements of economic corporations, state
incorporations and parent companies belonging to the parent-subsidiary groups).
Enterprises must prepare comprehensive quarterly and yearly financial
statements.
Formats, deadlines for submission and places of
receipt of statements shall be subject to the instructions given in the
Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of
Finance, providing guidance on the corporate accounting regime, the Vietnam’s
accounting standards and the Circular providing instructions about
implementation of accounting standards that are promulgated by the Ministry of
Finance and other documents stating amendments or supplements (if any).
- Reporting of several off-balance sheet accounts
When preparing quarterly and yearly financial
statements, enterprises shall prepare reports on several off-balance sheet accounts
in their quarterly and yearly financial statements. Submission deadlines and
places of receipt of these statements are the same as those of financial
statements of enterprises.
Templates of corporate reports are given in the
Appendix No. 03 "Report on several off-balance sheet accounts"
hereto. The templates include sample Report No. 01 – Reporting of off-balance
sheet accounts; sample Report No. 02 – Reporting of several off-balance sheet
accounts - Consolidated report of the enterprise operating by using the
parent-subsidiary model.
b) Reports on corporate restructuring situations
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- Reports on reorganization and equitization shall
be made according to the Appendix No. 04 "Sample report on equitization of
enterprises of which 100% of charter capital is held by the state and
single-member limited liability companies of which 100% of charter capital is
held by wholly state-owned enterprises" to this Circular.
- Reports on divestment of investment capital made
according to the Appendix No. 05 “Sample report on divestment at enterprises”
to this Circular.
c) Report on outward investment activities
Based on annual financial statements that already
exist, enterprises shall prepare reports on outward investment activities for
submission to the owner’s representative agencies, same-level financial
institutions and the Ministry of Finance by the deadlines for submission of yearly
financial statements.
Reports are made according to the Appendix No. 06
“Sample report on outward investment activities” to this Circular, including:
Sample Report No. 01 – Report on investment and divestment of outward
investment capital; Sample Report No. 02 – Report on operation of outward
investment projects".
d) In addition to reports specified in point a, b
and c of clause 1 of this Article, enterprises must prepare and submit ad-hoc
reports upon the request of the owner's representative agency and state
regulatory authority. Contents (sample report), deadline for submission shall
vary depending on specific demands of the owner's representative agency and the
state regulatory authority.
2. State-invested enterprises shall prepare,
present and submit yearly financial statements according to sample reports,
deadlines for submission and places of receipt of statements specified in the
instructions given in the Circular No. 200/2014/TT-BTC dated December 22, 2014
of the Ministry of Finance, providing guidance on the corporate accounting
regime, the Vietnam’s accounting standards and the Circular providing
instructions about implementation of accounting standards that are promulgated
by the Ministry of Finance and other documents stating amendments or supplements
(if any).
In addition to implementing rights and
responsibilities specified in clause 3 of Article 37 in the Decree No.
91/2015/ND-CP; clause 14 of Article 1 in the Decree No. 32/2018/ND-CP and
clause 17 of Article 2 in the Decree No. 140/2020/ND-CP, based on audited
yearly financial statements of joint stock companies or multiple-member limited
liability companies, agents of state capital shares at enterprises shall be
responsible for synthesizing and submit reports made according to the Appendix
No. 03 and 06 hereto to owner's representative agencies, same-level financial
institutions and the Ministry of Finance by the deadlines for submission of
yearly financial statements.
In addition to the aforesaid reports, agents of
state capital shares must prepare and submit ad-hoc reports upon the request of
the owner's representative agencies and state regulatory authorities. Contents
(sample report), deadline for submission shall vary depending on specific
demands of the owner's representative agency and the state regulatory
authority.
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a) Within 03 days of receipt of reports from
enterprises and agents, they must consolidate reports of wholly state-owned
enterprise, state-invested enterprises and reports of agents of state capital
shares at joint stock companies or multiple-member limited liability companies
under their jurisdiction according to Appendix No. 02, 03 and 06 mentioned
above into a general report submitted to the Ministry of Finance for its
synthesis of a nationwide report to be submitted to competent regulatory
authorities.
b) On a quarterly basis, they shall give updated
information and data on their restructuring activities under their remit by the
20th day of the last month of the quarter and complete the
preparation and submission of reports made according to the Appendix No. 04 and
05 mentioned above to the Ministry of Finance by the 25th day of the
last month of the quarter for its synthesis of a nationwide report to be
submitted to competent regulatory authorities.
4. Owner’s representative agencies, enterprises,
agents of state capital shares at enterprises shall submit reports to receiving
authorities by mails or by visiting the corporate financial management
information system on the website at http://soe.mof.gov.vn or http://dnnn.mof.gov.vn
according to the regulations laid down in Article 8 and clause 1, 2 and 3 of
this Article. Accounts and passwords used for signing in accounts of owner’s
representative agencies, enterprises, agents of state capital shares at
enterprises shall be subject to the following regulations:
a) As for owner’s representative agencies, they
shall assign an affiliated unit to authorize an individual to take charge of a
sign-in account and password issued by the Ministry of Finance.
b) As for enterprises: Sign-in accounts are TINs of
enterprises and passwords shall be sent to enterprises' emails registered with
the Ministry of Finance.
c) As for agents of state capital shares at
enterprises: Sign-in accounts are TINs of enterprises and passwords shall be
sent to emails of agents of state capital shares at enterprises registered with
the Ministry of Finance.
Article 10. Entry into force
This Circular shall take effect from July 10, 2021,
replacing the Circular No. 219/2015/TT-BTC dated December 31, 2015 of the
Ministry of Finance, providing instructions about the implementation of a number
of articles of the Government’s Decree No. 91/2015/ND-CP dated October 13, 2015
on state capital investment in enterprises and financial management of capital
and assets at enterprises and the Circular No. 59/2018/TT-BTC dated July 16,
2015. 2018 of the Ministry of Finance, amending and supplementing a number of
articles of the Circular No. 219/2015/TT-BTC dated December 31, 2015 of the
Ministry of Finance.
In the course of implementation of this Circular, if
there is any difficulty that arises, the Ministry of Finance should be informed
for its review and decision on any necessary and timely amendment or
supplement./.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
PP. MINISTER
DEPUTY MINISTER
Huynh Quang Hai