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THE
MINISTRY OF FINANCE OF VIETNAM
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THE
SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.
37/2025/TT-BTC
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Hanoi,
June 12, 2025
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CIRCULAR
REPORTING REGIMES AND TEMPLATES OF REPORTS ON REVIEW OF
IMPLEMENTATION AND DISBURSEMENT PUBLIC INVESTMENT CAPITAL
Pursuant to the Law on Public
Investment dated November 29, 2024;
Pursuant to the Law on State
Budget dated June 25, 2015;
Pursuant to the Government’s
Decree No. 163/2016/ND-CP dated December 21, 2016 elaborating the
implementation of the Law on State Budget;
Pursuant to the Government’s
Decree No. 09/2019/ND-CP dated January 24, 2019 prescribing reporting by
state administrative agencies;
Pursuant to the Government’s
Decree No. 85/2025/ND-CP dated April 08, 2025 elaborating the Law on Public
Investment;
Pursuant to the Government’s
Decree No. 114/2021/ND-CP dated December 16, 2021 prescribing management and
use of official development assistance (ODA) and concessional loans of foreign
donors; the Government’s Decree No. 20/2023/ND-CP dated May 04, 2023 providing
amendments to the Decree No. 114/2021/ND-CP dated December 16, 2021;
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At the request of the Director
of the Investment Department;
The Minister of Finance of
Vietnam promulgates a Circular on reporting regimes and templates of reports on
review of implementation and disbursement public investment capital.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope and regulated entities
1. Scope:
This Circular provides for
reporting regimes and templates of reports on review of implementation and
disbursement of medium-term and annual public investment capital (state budget
funds for public investment; legitimate revenues that are earned by state regulatory
authorities and public service units and retained for investment purposes in
accordance with regulations of law); reporting regimes and templates of
thematic reports on national target programs.
2. This Circular applies to:
a) Agencies, organizations and
individuals that are required to comply with and use reporting regimes and
templates of reports on review of implementation and disbursement of
medium-term and annual public investment capital; reporting regimes and
templates of thematic reports on national target programs within the scope of
this Circular.
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Article 2.
Report types
1. Periodic reports: These reports
are used for consolidating information on the implementation and disbursement
of medium-term and annual public investment capital and prepared at regular and
pre-determined intervals, including monthly reports, quarterly reports, annual
reports, mid-term and final reports on medium-term public investment capital.
- Accrued amount of public
investment capital actually disbursed in 03 months in the report for April is
also the capital amount disbursed by the end of Quarter I of the planning year.
- Accrued amount of public
investment capital actually disbursed in 06 months in the report for July is
also the capital amount disbursed by the end of Quarter II of the planning
year.
- Accrued amount of public
investment capital actually disbursed in 09 months in the report for October is
also the capital amount disbursed by the end of Quarter III of the planning
year.
- Accrued amount of public
investment capital actually disbursed in 12 months in the report for January of
the year following the planning year is also the capital amount disbursed by
the end of Quarter IV of the planning year.
2. Thematic reports: These reports
are used to meet managerial requirements imposed by competent authorities in
directing or managing performance of state budget-related tasks or to serve
management and administration of public investment capital plans and national
target programs; provide detailed information on a specific theme or matter
concerning the implementation and disbursement of medium-term and annual public
investment capital or funding for national target programs, and are prepared
once or multiple times or periodically over a specific period of time.
3. Ad hoc reports: These reports
are prepared on demand, rather than on a pre-determined and regular schedule,
to meet managerial requirements imposed by competent authorities in directing
or managing performance of state budget-related tasks or to serve management
and administration of public investment capital plans and national target
programs; provide information on unplanned or unexpected issues concerning the
implementation and disbursement of medium-term and annual public investment
capital or funding for national target programs.
Article 3.
Rules for following reporting regimes
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2. Reports on review of
implementation and disbursement of medium-term and annual public investment
capital must include adequate, accurate and truthful information, and be
submitted by the deadlines prescribed herein. Reports should provide clear and
detailed explanations about shortcomings, difficulties and factors that impact
on the assignment of tasks of public investment plans and disbursement of the
planned public investment capital; proposed measures for dealing with such
difficulties concerning management and disbursement of public investment capital;
and provide adequate information necessary for serving performance of
management tasks by competent authorities, and other relevant authorities,
organizations and individuals.
3. The list of projects (including
investment projects, tasks (projects or cost estimates) as defined in the Law
on public investment, capital amount allocated to each of sectors, fields,
programs, projects, ministers, ministerial agencies, Governmental agencies,
other central-level agencies, policy banks (hereinafter referred to as
“ministries and central-level agencies”) and local governments) must strictly
comply with decisions on assignment of tasks of capital plans issued by
competent authorities (including medium-term plan, annual plan, additional
plan, extended plan, modified plan and advance capital plan, if any).
In case the funding for balancing a
local-government budget, as decided by the People's Council at any level, is
increased in comparison to the planned amount decided by the National Assembly
or the Prime Minister, the relevant local government must clearly and fully
indicate the source of such increased funding in its report (in the column
stating allocation of planned capital of local government in the corresponding
report template provided herein).
Reports of ministries and
central-level agencies; People’s Committees of provinces or central-affiliated
cities (hereinafter referred to as “provincial-level People’s Committees”) must
clearly and fully state the sources of public investment capital under their
management, including such funding amounts controlled and disbursed through the
State Treasuries at any levels, and funding amounts controlled and disbursed by
other units as assigned.
4. Ministries, central-level
agencies and local governments shall submit thematic reports on national target
programs in accordance with provisions hereof.
5. The Ministry of Finance of
Vietnam shall consider preparing a consolidated report on the cases where
reports of Ministries, central-level agencies and local governments do not
contain adequate information as required or are not submitted by the deadlines
as prescribed herein, and submit it to a competent authority to seek its
consideration and decision in accordance with regulations of law.
6. Information technology should be
applied to implementation of reporting regimes herein to meet requirements of
the national reporting information system.
Chapter II
SPECIFIC PROVISIONS
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1. Name of the report: “Report on
review of implementation and disbursement of planned public investment capital
of …… (year)”.
2. Contents of the report:
a) Each month, relevant units shall
submit reports indicating the accrued amount of public investment capital
actually disbursed by the end of the previous month and the estimated amount of
public investment capital disbursed by the end of the reporting month. These
amounts must be sorted by their sources, including the planned capital
allocated in the current year, the planned capital of previous years of which
implementation and disbursement are extended to the current year with approval
of competent authorities, and advanced planned capital, if any. For projects of
national significance, key projects, coastal road projects, expressway
projects, projects that connect multiple regions, have widespread effects or
promote rapid and sustainable socio-economic development (hereinafter referred
to as “nationally important, key and inter-regional projects”) and national
science, technology, innovation and digital transformation projects, detailed
list of projects sorted by funding sources must be included in the monthly
report.
On the basis of every 06 months and
on an annual basis, detailed reports on list of projects using
central-government budget sorted by funding sources, sectors or fields, or
programs, as prescribed in point b clause 2 Article 49 of the Government’s
Decree No. 85/2025/ND-CP dated April 08, 2025 elaborating the Law on Public
Investment (hereinafter referred to as “Decree No. 85/2025/ND-CP”) shall be
submitted.
b) Reports must include assessment
of outcomes; difficulties and shortcomings; causes of delayed disbursement of
public investment capital in the year; proposed solutions and recommendations.
3. Reporting agencies:
a) Ministries, central-level
agencies, and provincial-level People's Committees.
b) Central-level State Treasuries
(hereinafter referred to as “State Treasuries”), and regional State Treasuries.
4. Receiving agencies:
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b) State Treasuries shall submit
reports to Ministries, central-level agencies; the Ministry of Finance (via
Department of Investment, Department I, Department of Sector Finance -
Economics, Department of Financial Institutions, Department for Local and
Territorial Economy, Agency of Debt Management and External Economic
Relations).
c) Regional State Treasuries shall
submit reports to State Treasuries, provincial-level People's Committees, and
provincial-level Departments of Finance.
Regional State Treasuries shall
submit reports on funding sources under management of local governments
according to administrative divisions.
5. Deadlines for submission of
reports:
a) Ministries, central-level
agencies, provincial-level People's Committees and State Treasuries shall
submit monthly and annual reports to receiving agencies by the deadlines
prescribed in point c clause 1 Article 49 of the Decree No. 85/2025/ND-CP. To
be specific:
Monthly reports shall be submitted
by the 15th day of the reporting month.
A report on accrued amount of
public investment capital actually disbursed in 12 months and estimated amount
of capital disbursed in 13 months shall be submitted by January 15 of the year
following the planning year.
Annual reports (13-month reports)
shall be submitted by February 28 of the year following the planning year.
b) Regional State Treasuries shall
submit monthly and annual reports to State Treasuries by the following
deadlines:
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A report on accrued amount of
public investment capital actually disbursed in 12 months and estimated amount
of capital disbursed in 13 months shall be submitted by January 13 of the year
following the planning year;
Annual reports (13-month reports)
shall be submitted by February 20 of the year following the planning year.
6. Report outlines: Form No.
01/TTKHN enclosed herewith.
7. Report data: Table No.
01a/TTKHN, 01b/TTKHN, 01c/TTKHVU, 01d/TTKHVU (for national target programs,
only total amount sorted by funding sources (domestic funding, foreign funding
(ODA funds and concessional loans granted by foreign donors) of each program
shall be provided).
a) Each month, relevant units shall
report the accrued amount of public investment capital disbursed by the end of
the previous month and the estimated amount of public investment capital
disbursed by the end of the reporting month using Table No. 01a/TTKHN and Table
No. 01c/TTKHVU (if planned capital is advanced in the year).
In January each year, relevant
units shall submit a review report on the disbursement of public investment
capital in 12 months and estimated amount of capital disbursed in 13 months of
the year preceding the planning year, and estimated amount of capital to be
disbursed in 01 month of the planning year.
In July each year, in addition to the
monthly report including Table 01a/TTKHN and Table No. 01c/TTKHVU (if the
planned capital is advanced in the year), relevant units shall report the
accrued amount of central-government budget-derived public investment capital
disbursed in 6 months which is sorted by projects using Table No. 01b/TTKHN and
report the disbursement and recovery of advanced capital in 06 months using
Table No. 01d/TTKHVU.
b) Each year, relevant units shall
report the accrued amount of central-government budget-derived public
investment capital disbursed in 13 months which is sorted by projects using
Table No. 01b/TTKHN and report the disbursement and recovery of advanced
capital using Table No. 01d/TTKHVU.
Article 5.
Periodic reports on mid-term and final review of implementation and
disbursement of medium-term public investment capital
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2. Contents of the report:
a) Reporting on the implementation
and disbursement of public investment capital by the middle of/over the entire
period of the medium term according to the detailed list of projects using
central-government budget in each sector or field or under each program.
Regarding national target programs, only total capital amount sorted by funding
sources (domestic funding, foreign funding) of each program shall be reported.
- A mid-term review report shall
include the accrued amount of public investment capital disbursed from the
beginning of the medium term to the end of Quarter II of the third year of the
medium-term public investment plan.
- A final review report shall
include the estimated amount of public investment capital disbursed from the
beginning of the medium term to the end of the final year of the medium-term
public investment plan.
b) Assessment of outcomes;
difficulties and shortcomings (if any); causes of failure to complete
disbursement of public investment capital by the middle of/by the end of the entire
period of the medium term; proposed solutions and recommendations.
3. Reporting agencies:
a) Ministries, central-level
agencies, and provincial-level People's Committees.
b) State Treasuries, regional State
Treasuries.
4. Receiving agencies:
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b) State Treasuries submit reports
to Ministries, central-level agencies; the Ministry of Finance (via Department
of Investment, Department I, Department of Sector Finance - Economics,
Department of Financial Institutions, Department for Local and Territorial
Economy, Agency of Debt Management and External Economic Relations).
c) Regional State Treasuries shall
submit reports to State Treasuries, provincial-level People's Committees, and
provincial-level Departments of Finance.
Regional State Treasuries shall
submit reports on funding sources under management of local governments
according to administrative divisions.
5. Deadlines for submission of
reports:
a) Ministries, central-level
agencies, provincial-level People's Committees and State Treasuries shall
submit mid-term and final review reports to receiving agencies by the deadlines
prescribed in point a, b clause 1 Article 49 of the Decree No. 85/2025/ND-CP.
To be specific:
Mid-term review reports shall be
submitted by July 31 of the third year of the medium-term public investment
plan.
Final review reports shall be
submitted by July 31 of the fifth year of the medium-term public investment
plan.
b) Regional State Treasuries shall
submit mid-term and final review reports to State Treasuries by the following
deadlines:
Mid-term review reports shall be
submitted by July 20 of the third year of the medium-term public investment plan.
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6. Report outlines: Form No.
02/TTKHTH enclosed herewith.
7. Report data: Table No.
02/TTKHTH.
Article 6.
Thematic reports and ad hoc reports
1. Ministries, central-level
agencies, and local governments shall submit thematic reports and ad hoc
reports at the written request of the Ministry of Finance of Vietnam.
Details on structure, required
contents, reporting method and period, timeline for data collection, submission
deadline, receiving agencies and other relevant contents shall be provided in
the written request of the Ministry of Finance.
2. Regarding a thematic report on a
national target program:
a) Contents of the report
(including public investment capital and funding for recurrent expenditures):
Assessment of outcomes; difficulties and shortcomings; causes of delayed
disbursement of public investment capital in the year; proposed solutions and
recommendations.
- For public investment capital:
comply with point a clause 2 Article 4 hereof.
- For funding for covering
recurrent expenditures: each month, relevant units shall report the accrued
amount of funding for recurrent expenditures disbursed by the end of the month
preceding the reporting month, sorted by the funding source, including
estimated funding allocated in the year (including the estimated funding
allocated at the beginning of the year, and estimated funding additionally
allocated), and the estimated funding of previous years which is carried
forward to the current year with approval of competent authorities.
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- A 06-month report shall provide
detailed amounts specific to each constituent content/constituent project of
each Program under the program approval decision issued by the Prime Minister.
- A 13-month report shall provide
detailed amounts specific to each content/sub-project of constituent
contents/constituent projects of each Program under the program approval
decision issued by the Prime Minister (for recurrent expenditures, detailed
amounts of 12 months of the estimating year shall be provided).
b) Reporting agencies:
- Ministries, central-level
agencies, and provincial-level People's Committees.
- State Treasuries, regional State
Treasuries.
c) Receiving agencies:
- Ministries, central-level
agencies, and provincial-level People's Committees shall submit reports to the
Ministry of Finance of Vietnam.
- State Treasuries shall submit
reports to Ministries, central-level agencies; the Ministry of Finance (via
Department of Investment, Department of Sector Finance - Economics, and
Department of State Budget).
- Regional State Treasuries shall
submit reports to State Treasuries, provincial-level People's Committees, and
provincial-level Departments of Finance.
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d) Deadline for submission of
report:
- Ministries, central-level
agencies, provincial-level People's Committees and State Treasuries shall
submit periodic reports to receiving agencies by the following deadlines:
Monthly reports shall be submitted
by the 15th day of the reporting month. A report for 12 months of
the planning/estimating year shall be submitted by January 15 of the year
following the planning/estimating year.
06-month reports shall be submitted
by July 15 of the reporting year.
13-month reports shall be submitted
by February 28 of the year following the planning year.
- Regional State Treasuries shall
submit periodic reports to State Treasuries by the following deadlines:
Monthly reports shall be submitted
by the 13th day of the reporting month. A report for 12 months of
the planning/estimating year shall be submitted by January 13 of the year
following the planning/estimating year.
06-month reports shall be submitted
by July 13 of the reporting year.
13-month reports shall be submitted
by February 20 of the year following the planning year.
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e) Report data:
Monthly reports: Table No.
04a/CTMTQG-DT, 04b/CTMTQG-TX.
In addition to the monthly report
made using Table No. 04a/CTMTQG-DT, 04b/CTMTQG-TX, a report for July shall also
include 06-month report made using Table No. 04c/CTMTQG-DT, 04d/CTMTQG-TX.
13-month reports: Table No.
04c/CTMTQG-DT; 04d/CTMTQG-TX.
Article 7.
Methods for submitting and receiving reports
Reports shall be submitted in any
of the following forms (electronic or physical copy):
1. Electronic reports shall be
submitted via the document management and administration systems, and also
updated on the consolidated financial database.
2. Physical reports shall be
submitted in case relevant agencies/units are unable to receive and send
electronic documents.
Article 8.
Responsibilities of relevant agencies
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a) Prepare and submit to the Prime
Minister the consolidated monthly, 06-month, annual, mid-term and final review
reports on the implementation and disbursement of state budget-derived public
investment capital by relevant agencies/units. Such a consolidated report is
made using Form No. 03/BTC enclosed herewith.
For thematic reports on national
target programs: prepare and submit to the Prime Minister the consolidated
monthly, 06-month, and annual reports on the implementation and disbursement of
state budget-derived funding for implementation of national target programs by
relevant agencies/units. Such a consolidated report is made using Form No.
04/BTC enclosed herewith.
Based on reports submitted by
relevant agencies/units, managerial and direction demands of the Government or
the Prime Minister, the Ministry of Finance shall submit reports using other
forms as prescribed.
b) Organize public disclosure of information
on the implementation and disbursement of state budget-derived public
investment capital, monthly thematic reports on national target programs of
Ministries, central-level agencies and local governments on the national
reporting information system and on means of mass media.
c) Organize inspection and control
of the implementation of reporting regimes on review of implementation and
disbursement of public investment capital, thematic reports on national target
programs by Ministries, central-level agencies, local governments and project
owners in order to advise the Government about the solutions for accelerating
the disbursement of investment capital to projects, and measures for dealing
with violations against regulations on management and use of public investment
capital (if any).
d) Based on capital amounts
actually disbursed in each month, each quarter, each year, by the middle of and
over the entire period of 05-year term, carry out assessment of the
implementation and disbursement of public investment capital, disbursement of
funding for implementation of national target programs of Ministries,
central-level agencies and local governments, and the estimated amount of
public investment capital to be disbursed to serve the performance of state budget-related
tasks, to fulfill assigned tasks or to advise the Prime Minister to promptly
direct and deal with difficulties encountered by Ministries, central-level
agencies and local governments to serve the performance of state budget-related
tasks.
2. Responsibilities of Ministries
and central-level agencies:
a) Submit periodic reports on the
implementation and disbursement of annual and medium-term public investment
capital, and thematic reports on national target programs with adequate
contents and by the deadlines prescribed herein to the Ministry of Finance of
Vietnam. Assume responsibility before the Government, the Prime Minister and
relevant agencies for implementation results and accuracy of report data.
b) Submit thematic reports and ad
hoc reports at the request of the Ministry of Finance; reports on shortcomings,
difficulties, and factors that impact on the assignment of tasks of public
investment plans and disbursement of the planned public investment capital.
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c) Request project owners to review
and carry out verification of capital amounts disbursed to their projects with
State Treasuries where they conducted transactions for preparing and submitting
consolidated reports on implementation of public investment capital plans to
governing bodies as prescribed.
Ministries or central-level
agencies that act as governing bodies of projects using ODA funds/concessional
loans shall request project owners to provide supporting documentation for
reimbursement from special accounts with controlled spending for submission to
the Ministry of Finance to seek its approval of request for reimbursement.
d) Direct organization of
inspection of project owners, project management boards, and relevant agencies
implementing plans on public investment capital and funding for national target
programs, complying with reporting regimes on implementation and disbursement
of public investment capital, thematic reports on national target programs as
prescribed herein so as to adopt appropriate measures to direct project owners
to promptly deal with difficulties that arise during assignment of tasks of
public investment plans, implementation and disbursement of public investment
capital, and accelerate the implementation and disbursement of funding to
investment projects and national target programs.
dd) Report adequate sources of
public investment capital under their management, including such funding amounts
controlled and disbursed through State Treasuries at any levels, and funding
amounts controlled and disbursed by other units as assigned (if any).
3. Responsibilities of
provincial-level People’s Committees:
a) Submit periodic reports on the
implementation and disbursement of annual and medium-term public investment
capital, and thematic reports on national target programs with adequate
contents and by the deadlines prescribed herein to the Ministry of Finance of
Vietnam. Assume responsibility before the Government, the Prime Minister and
relevant agencies for implementation results and accuracy of report data.
b) Submit thematic reports and ad
hoc reports at the request of the Ministry of Finance; reports on shortcomings,
difficulties, and factors that impact on the assignment of tasks of public
investment plans and disbursement of the planned public investment capital.
Provide the Ministry of Finance and
relevant Ministries with proposed solutions for accelerating the disbursement
of public investment capital and funding for implementation of national target
programs, and proposed measures for dealing with violations committed by
project owners against regulations on management and use of investment capital
and advanced capital (if any).
Provincial-level People’s
Committees that act as governing bodies of projects using ODA
funds/concessional loans shall request project owners to provide supporting
documentation for reimbursement from special accounts with controlled spending
for submission to the Ministry of Finance to seek its approval of request for
reimbursement.
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d) Direct provincial-level
Departments of Finance to report adequate sources of public investment capital
under management of local governments, including such funding amounts
controlled and disbursed through State Treasuries at any levels, and funding
amounts controlled and disbursed by other units as assigned (if any).
4. Responsibilities of State
Treasuries:
a) Prepare consolidated reports on
implementation and disbursement of public investment capital to projects, and
thematic reports on national target programs under management of Ministries,
central-level agencies and local governments with adequate contents as
prescribed herein; and send them to relevant Ministries, central-level agencies
and Ministry of Finance by the deadlines prescribed herein. Submit thematic
reports and ad hoc reports at the request of the Ministry of Finance.
b) Instruct and direct regional
State Treasuries to submit reports on implementation and disbursement of public
investment capital, and disbursement of funding for national target programs
with adequate contents and by the deadlines prescribed herein.
c) Assume responsibility before the
Minister of Finance of Vietnam for the accuracy of consolidated data on
implementation and disbursement of public investment capital, and disbursement
of funding for national target programs.
5. Responsibilities of
provincial-level Departments of Finance:
a) Submit reports on implementation
and disbursement of public investment capital on the basis of plans for
allocation of annual and medium-term public investment to programs and
projects, ensuring that capital is properly and correctly disbursed to sectors
and fields given priority as prescribed in the Law on public investment and
Resolutions of the Standing Committee of National Assembly on principles, criteria
and norms for allocation of state budget-derived public investment capital
(including medium-term plan, annual plan, additional plan, extended plan,
modified plan and advance capital plan, if any), clearly indicating funding
amounts controlled and disbursed through State Treasuries at any levels, and
funding amounts controlled and disbursed by other units as assigned (if any).
Submit thematic reports on national
target programs in accordance with provisions hereof.
b) Cooperate with regional State Treasuries
in reviewing and verifying data of planned capital and amounts of public
investment capital disbursed monthly in order to prepare and submit a report
thereon to provincial-level People’s Committees for consideration and further
submission to the Ministry of Finance as prescribed.
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d) Play the leading role and
cooperate with regional State Treasuries in updating reports on the
consolidated financial database.
dd) Assume responsibility before
the People’s Committees of provinces/cities for the accuracy and adequacy of
data.
6. Responsibilities of regional
State Treasuries:
a) Prepare consolidated reports on
implementation and disbursement of public investment capital to projects, and
thematic reports on national target programs under management of local
governments according to administrative divisions (after completing data
verification with provincial-level Departments of Finance) and projects under
management of Ministries or central-level agencies in their localities with
adequate contents as prescribed herein; and send them provincial-level People’s
Committees, State Treasuries and provincial-level Departments of Finance by the
deadlines prescribed herein.
b) Assume responsibility before the
Minister of Finance of Vietnam, provincial-level People’s Committees, and
Directors of State Treasuries for the accuracy of consolidated data on
implementation and disbursement of public investment capital, and disbursement
of funding for national target programs. Carry out review and verification of
data of disbursed capital amounts with finance agencies, and project owners so
as to ensure that data is provided in a timely and accurate manner.
c) Direct Transaction Offices of
State Treasuries to cooperate with communal-level specialized agencies in
charge of providing financial advice, and project owners in verifying data
included in reports on planned annual and medium-term public investment
capital, and disbursed amounts of public investment capital sorted by projects,
and promptly making modifications as prescribed.
7. Agencies, units and project
owners under management of Ministries or central-level agencies and local
governments shall prepare reports on implementation and disbursement of annual
and medium-term public investment capital and thematic reports on national
target programs under their management which must include adequate reporting
items in forms and tables enclosed herewith, and send them to their superior
authorities for preparing consolidated reports as prescribed.
Chapter III
IMPLEMENTATION
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1. This Circular comes into force
from the date on which it is signed.
2. Updating of reports on the
consolidated financial database shall be carried out after the database is
officially put into use.
3. This Circular supersedes the
Circular No. 15/2021/TT-BTC dated February 18, 2021 of the Minister of Finance
of Vietnam.
Article 10.
Implementation organization
1. Ministries, central-level
agencies, and local governments, and relevant organizations and individuals are
responsible for the implementation of this Circular.
2. Difficulties that arise during
the implementation of this Circular should be reported to the Ministry of
Finance for consideration./.
PP.
MINISTER
DEPUTY MINISTER
Do Thanh Trung
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