|
MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 48/2021/TT-BTC
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Hanoi, June 28,
2021
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Pursuant to the Law on Public Debt Management
dated November 23, 2017;
Pursuant to the Law on Public Investment dated
June 13, 2019;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Government’s Decree No.
56/2020/ND-CP dated May 25, 2020 on management and use of official
development assistance (ODA) and concessional loans granted by foreign donors;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and
organizational structure of the Ministry of Finance;
At the request of Head of Department of Debt
Management and External Finance;
Chapter I
GENERAL PROVISIONS
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2. Regulated entities:
Project owners/Project management boards and
supervisory authorities.
3. This Circular is not applicable to:
a) Enterprises and public service providers that
receive on-lent capital and submit disbursement reports in accordance with the
Government’s on-lending decrees.
b) Independent aid submitting disbursement reports
in accordance with circulars on non-refundable aid of the Ministry of Finance.
Article 2. Reporting rules
1. Reporting units shall
report on foreign capital disbursement based on allocated foreign capital
according to regulations of the Law on Public Investment and Law on Public Debt
Management and guiding documents thereof.
2. Units reporting on foreign
capital disbursement must promptly submit adequate, accurate and honest reports
according to regulations of this Circular. Reports shall specify difficulties
and factors affecting foreign capital disbursement; propose solutions to issues
faced by foreign capital management and disbursement; provide sufficient
information for management by competent authority and relevant regulatory
bodies, organizations and individuals.
3. Project lists and amounts
of capital allocated for planning, investment preparation, each sector,
programs and projects of each Ministry, ministerial-level agency and Governmental
agency and other bodies at central level (hereinafter referred to as
“ministries”) and local government must be consistent with capital allocation
decisions of competent authorities (including mid-term funding plans, annual
funding plans, additional funding plans, plans for funding to be extended or
allocated to reporting year and revised funding plans).
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Chapter II
SPECIFIC PROVISIONS
Article 3. Reports on plan for
foreign capital disbursement for program/project and additional/revised plan
(if any)
1. Report name: report on plan
for foreign capital disbursement for program/project and additional/revised
plan (if any).
2. Report content:
Plan for foreign capital disbursement for each
program/project according to the plan of the reporting year and plan of the
previous year allowed to be extended or allocated to the reporting year and
additional/revised plan (if any).
3. Reporting units:
Project owners/Project management boards.
4. Report recipients:
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5. Deadline for report
submission:
Reporting units shall submit reports within 10
working days after the date of receipt of documents on funding allocation or
revision or addition (if any) from their supervisory authorities.
6. Report form: form No.
01/TTGN enclosed therewith.
7. Report submission methods: reports shall be submitted
online via the information and reporting system of the Ministry of Finance. In
case this system has not been put into use, reports shall be submitted in
physical form (directly or by post) or electronic form (via the document and
direction system or email address at taichinhdoingoai@mof. gov. vn).
Article 4. Periodic reports on
foreign capital disbursement
1. Report name:
monthly/quarterly report on disbursement of ODA loan/concessional loan.
2. Report content:
- Actual state of disbursement
of foreign capital on a monthly/quarterly basis according to list of projects
funded by foreign capital (specified in each loan agreement).
- For quarterly reports: disbursement results of
the quarter together with records of state budget revenue and expenditure
verified by State Treasury.
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3. Reporting units:
Project owners/Project management boards
4. Report recipients:
The Ministry of Finance, Ministry of Planning and
Investment and supervisory authorities.
5. Data collecting period:
For monthly reports: from the first to the last day
of the reporting month;
For quarterly reports: from the first day of the
first month of the reporting quarter to the last day of the last month of the
reporting quarter.
6. Deadline for report
submission:
Monthly reports shall be submitted before the 5th
of the month following the reporting month.
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Quarterly reports shall be submitted within 15 days
after the reporting quarter ends.
7. Report form: form No.
02/TTGN enclosed therewith.
8. Report submission methods:
Monthly reports shall be submitted online via the
information and reporting system of the Ministry of Finance. In case this
system has not been put into use, monthly reports shall be submitted in
physical form (directly or by post) or electronic form (via the document and
direction system or email address at taichinhdoingoai@mof. gov. vn).
Quarterly reports may be submitted in physical form
(for those not yet receiving and sending electronic documents) directly or by
post; or in electronic form via the information and reporting system of the Ministry
of Finance. In case this system has not been put into use, quarterly reports
shall be submitted in physical form directly or by post or in electronic form
(via the document and direction system or email address at
taichinhdoingoai@mof. gov. vn).
9. Annual reports on disbursement state are
provided for in Circular No. 15/2021/TT-BTC dated 18/02/2021 by the Ministry of
Finance on requirements and forms for reports on use and payment of public
investment capital.
Article 5. Annual reports on
recording foreign capital revenue and expenditure
1. Report name: annual report on recording foreign
capital revenue and expenditure.
2. Report content:
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3. Reporting units:
Supervisory authorities.
4. Report recipients:
The Ministry of Finance and State Treasury.
5. Deadline for report submission:
Reports shall be submitted within 65 days after the
end of the reporting period
6. Report form: form No. 03/TTGN enclosed
therewith.
7. Reports may be submitted in physical form (for
those not yet receiving and sending electronic documents) directly or by post;
or in electronic form via the information and reporting system of the Ministry
of Finance. In case this system has not been put into use, reports shall be
submitted in physical form directly or by post or in electronic form (via the
document and direction system or email address at taichinhdoingoai@mof. gov.
vn).
Article 6. Reports on end of
foreign loan disbursement
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2. Report content:
- End of disbursement of
foreign loan of the program/project; assessment of disbursement value to
committed loan value.
- Assessment of results;
difficulties (if any) in disbursement; provision of causes for such
difficulties; and propositions (if any).
3. Reporting units:
Project owners/Project management boards
4. Report recipients:
The Ministry of Finance and supervisory
authorities.
5. Deadline for report
submission:
Reports shall be submitted within 30 days after
closing of ODA loan or foreign concessional loan.
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7. Reports may be submitted in physical form (for
those not yet receiving and sending electronic documents) directly or by post;
or in electronic form via the information and reporting system of the Ministry
of Finance. In case this system has not been put into use, reports shall be
submitted in physical form directly or by post or in electronic form (via the
document and direction system or email address at taichinhdoingoai@mof. gov.
vn).
Article 7. Report submission
and receipt methods
Report submission methods:
1. Reports (excluding reports
on top-secret, secret and confidential programs/projects) shall be submitted
online via the information and reporting system of the Ministry of Finance. In
case this system has not been put into use, reports shall be submitted in
physical form (directly or by post) or electronic form (via the document and
direction system or email address at taichinhdoingoai@mof. gov. vn).
2. Reports may be submitted in
physical form (for those not yet receiving and sending electronic documents)
directly or by post.
Article 8. Implementing
responsibilities
1. Project owners/Project
management boards shall:
a) Report on actual state of foreign capital
disbursement promptly according to regulations of this Circular to the Ministry
of Finance, Ministry of Planning and Investment and relevant authorities for
management of foreign capital disbursement per existing regulations.
b) Propose measures to accelerate foreign capital
disbursement and measures to handle violations committed by investors in
management and use of investment capital per regulations (if any) to
supervisory authorities.
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2. Ministries, central government authorities and
People’s Committees of provinces and central-affiliated cities shall:
a) Report on recording of foreign capital revenue
and expenditure promptly according to regulations of this Circular to the
Ministry of Finance, Ministry of Planning and Investment and relevant
authorities.
b) Request project owners/project management boards
to regularly review and compare records of foreign capital revenue and
expenditure with State Treasuries with which they make transactions to submit
consolidated reports on state of foreign capital disbursement to supervisory
authorities according to regulations.
c) Propose measures to accelerate foreign capital
disbursement and measures to handle violations committed by investors, project
owners and project management boards in management and use of foreign capital
per regulations (if any) to the Ministry of Finance, Ministry of Planning and
Investment and relevant ministries.
d) Take responsibility before the Government and
Prime Minister for accuracy of consolidated data on states of foreign capital
allocation and disbursement according to plans.
dd) Organize inspection of state of reporting on
foreign capital disbursement by projects and project management boards
according to regulations of this Circular to direct investors to promptly
resolve difficulties in foreign capital allocation and disbursement,
accelerating use and disbursement of capital for programs and projects.
3. The Ministry of Finance
shall:
a) Consolidate and assess states of reporting on
foreign capital disbursement by ministries, central authorities, local
governments and project owners to advise the Government on solutions to
accelerate disbursement and measures to handle violations in foreign capital
disbursement per regulations (if any).
b) Based on results of reports on state of foreign
capital disbursement from reporting units, analyze and assess results of
foreign capital disbursement by ministries, central government authorities and
local governments; promptly resolve difficulties faced by ministries, central
authorities and local governments within its competence or give advice on this
matter to the Prime Minister to support management of budget of the whole year.
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a) Direct provincial State Treasuries to control
disbursement and recording of revenue and expenditure of projects funded by
foreign capital according to lists of project allocated capital by ministries,
central authorities and local governments and inputted to TABMIS according to
regulations.
b) Cooperate with project owners/project management
boards in regularly reviewing and comparing data on and records of foreign
capital revenue and expenditure at State Treasuries with which the project
owners/project management boards make transactions to submit consolidated
reports on state of foreign capital disbursement to supervisory authorities according
to regulations.
c) Finish recording expenditure from ODA loan and
concessional loan of the fiscal period within 30 days from January 31 according
to regulations in Clause 2 Article 69 of the Government’s Decree No.
56/2020/ND-CP.
Article 9. Sanctions
Reporting units which fail to promptly submit
reports according to regulations of this Circular shall be penalized as
prescribed by law depending on the nature and severity of the violations.
Chapter III
IMPLEMENTATION CLAUSE
Article 10. Effect
This Circular takes effect from 15/8/2021.
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1. Ministries, central and
local government authorities and relevant organizations and individuals shall
implement this Circular.
2. Any difficulty arising
during the implementation of this Circular shall be promptly reported to the
Ministry of Finance for research and appropriate amendment./.
P.P. THE
MINISTER
THE DEPUTY MINISTER
Tran Xuan Ha
FORM
NO. 01/TTGN
(Promulgated together
with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of Finance)
[NAME OF
REPORTING UNIT]
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Independence -
Freedom - Happiness
---------------
No. … /BC-
Hanoi, [date]
REPORT
on disbursement plan for … (1)
program/project and additional/revised plan (if any) of …(2)
Reporting period:
annually or upon change
To: ……. [name of
report recipient]
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- Estimated disbursement need of reporting year
(VND million):
+ According to plan of the previous year allowed to
be extended or allocated to reporting year;
+ According to plan of the year.
- Revised value and revision decision (if any).
Recipients:
- As abovementioned;
- Relevant units (if any);
- Copy.
HEAD OF REPORTING UNIT
(signature, seal and full name)
Note:
(1) name of program/project
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FORM
NO. 02/TTGN
(Promulgated
together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of
Finance)
[NAME OF
REPORTING UNIT]
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
---------------
No. … /BC-
Hanoi, [date]
REPORT
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Reporting period: [month
or quarter]
To: ……. [name of
report recipient]
Implementing Circular No. /2021/TT-BTC
dated [date] by the Ministry of Finance providing guidelines on forms of
reports on disbursement of official development assistance (ODA) and
concessional loans granted by foreign donors, [name of reporting unit] would
like to report on disbursement of ODA loan/concessional loan of [month or
quarter] of … program/project as follows:
1. Results of disbursement according to plans
for the year:
- Disbursement of capital allocated by the Prime
Minister, ministries, central government authorities and local governments
according to plans, including:
+ Plans of previous years allowed to be extended or
allocated to reporting year (VND million):
+ Plan of reporting year (VND million):
- Cumulative disbursement from start of reporting
year to end of month/quarter immediately preceding reporting month/quarter: …,
achieving … % of plan of reporting year.
- Capital disbursed in reporting month/year,
including:
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+ Capital disbursed according to plan of reporting
year:
To be enclosed
with Form 02:
- For quarterly reports: disbursement results
reported using Form No. 02b/TTGN shall be submitted together with records of
state budget revenue and expenditure verified by State Treasury.
2. Comments and assessment:
- Assess and compare disbursement state and results
with those of the same period of the previous year.
- Difficulties and causes of slow disbursement,
including:
+ Causes concerning policies and mechanisms
+ Causes concerning performance
+ Other causes
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- Reporting unit’s solutions for accelerating
disbursement;
- Propositions to the Government, ministries,
central authorities, local governments and relevant bodies:
+ Propositions concerning policies and mechanisms.
+ Propositions concerning performance (propositions
to regulatory bodies, donors, etc.)./.
Recipients:
- As abovementioned;
- Relevant units (if any);
- Copy.
HEAD OF REPORTING UNIT
(signature, seal and full name)
Note:
(1) reporting year
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FORM
NO. 03/TTGN
(Promulgated
together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of
Finance)
[NAME OF
REPORTING UNIT]
--------
SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
---------------
No. … /BC-
Hanoi, [date]
REPORT
on recording revenue and expenditure of ODA
loan/concessional loan of program/project of … (1)
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To: ……. [name of
report recipient]
- General information on the program/project:
program/project name, funding source, supervisory authority, project
owner/project management board, loan agreement, project performance time and
program/project approving decision.
- Data on records of revenue and expenditure of
program/project in the reporting year and comparison with allocated capital and
actual disbursement state.
- Assessment of difficulties and propositions (if
any) for revenue and expenditure recording.
(Enclosed with
Form 03)
Recipients:
- As abovementioned;
- Relevant units (if any);
- Copy.
HEAD OF REPORTING UNIT
(signature, seal and full name)
Note:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FORM
NO. 04/TTGN
(Promulgated
together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of
Finance)
[NAME OF
REPORTING UNIT]
--------
SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
---------------
No. … /BC-
Hanoi, [date]
REPORT
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Reporting period:
upon end of disbursement of ODA loan/concessional loan of program/project
To: ……. [name of
report recipient]
- General information on the program/project:
program/project name, funding source, supervisory authority, project
owner/project management board, loan agreement, project performance time and
program/project approving decision.
- Amount disbursed of the whole program/project;
comparison of this amount with committed loan value.
- Program/Project results
- Data on revenue and expenditure records of
program/project at end of program/project.
- Assessment of difficulties and propositions (if
any)./.
Recipients:
- As abovementioned;
- Relevant units (if any);
- Copy.
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Note:
(1) name of program/project