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THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 84/2020/TT-BTC
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Hanoi, October 01, 2020
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CIRCULAR
AMENDMENTS TO REGULATIONS ON PERIODIC REPORTING REGIME
UNDER AUTHORITY OF MINISTER OF FINANCE IN THE FIELD OF FINANCE AND BANKING
Pursuant to the
Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions,
tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the
Government’s Decree No. 09/2019/ND-CP dated January 24, 2019 providing for
reporting regimes applicable to state administrative agencies;
At the request of the
Director General of the Department of Banking and Financial Institutions;
The Minister of
Finance hereby promulgates a Circular on amendments to regulations on periodic
reporting regime under authority of Minister of Finance in the field of
finance and banking.
Article 1. Amendments
to some Articles of the Circular No. 195/2013/TT-BTC dated December 18, 2013 of
the Ministry of Finance providing guidelines for reporting regimes applicable
to the State Bank of Vietnam:
1. Point 2.2 clause 2 of Article 12 is amended as follows:
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2. Point 2.4 is added to clause 2 of Article 12 as follows:
“2.4. The financial plan
shall be submitted in the form of a physical document by adopting any of the
following methods:
a) In person;
b) By post.”
3. Point 2.3 is added to clause 2 of Article 13 as follows:
“2.3. The financial
statement shall be submitted in the form of a physical document by adopting any
of the following methods:
a) In person;
b) By post.”
Article 2. Adding
clause 7 to Article 10 of the Circular No. 01/2017/TT-BTC dated January 05,
2017 of the Ministry of Finance providing guidelines for financial regimes
applicable to asset management companies of Vietnamese credit institutions:
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a) Data closing period:
- The data closing period
for the financial plan specified in clause 1 of this Article shall begin from
January 01 of the plan year to December 31 of the plan year.
- The data closing period
for the quarterly and annual financial statements specified in clause 1 of this
Article:
+ For a quarterly
financial statement: From the first day of the reporting quarter to the last
day of the reporting quarter (accumulated data shall be collected from the
first day of the reporting year).
+ For an annual financial
statement: From January 01 of the reporting year to December 31 of the
reporting year.
b) The statement shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
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c) Contents, data closing
period and deadline for submission of ad hoc statements prescribed in clause 6
of this Article shall comply with requests of the State Bank of Vietnam and
regulatory bodies.”
Article 3. Adding
clause 4 to Article 8 of the Circular No. 53/2017/TT-BTC dated May 19, 2017 of
the Ministry of Finance providing guidelines for implementation of the
Government’s Decree No. 69/2016/ND-CP dated July 01, 2016 on requirements for
running debt trading services:
“4. Data closing period
and report submission methods:
a) Data closing period
for quarterly and annual reports: From the starting date of data collection to
the ending date of data collection (except for data reflected at stated times).
Data collection begins on the first day of the reporting quarter or year (for
accumulated data collected from the first day of the reporting year); data
collection ends on the last day of the reporting quarter or year.
b) The statement shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.
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Article 2. Amendments
to clause 2 Article 10 of the Circular No. 16/2018/TT-BTC dated February 07,
2018 of the Ministry of Finance providing guidelines for certain Articles on
financial regimes applicable to credit institutions and branches of foreign
banks:
“2. Responsibilities of the State Bank of Vietnam:
a) Biannually (before
August 31) and annually (before April 30 of subsequent year), the State Bank of
Vietnam shall inform the Ministry of Finance the financial status of the credit
institutions and foreign bank branches under the provisions of clause 2 Article
38 of the Decree No. 57/2012/ND-CP, specifically with the following indicators
(categorized by type of credit institution):
- The number of credit
institutions, foreign bank branches.
- Total charter capital,
equity, assets, total liabilities, total raised capital, nonperforming loan
ratio and safety ratios during operation of the credit institutions and foreign
bank branches.
- Total profit (loss) and
the number of credit institutions and foreign bank branches making profits
(losses).
- Financial situation,
performance of the credit institutions more than 50% of the charter capital of
which is held by the State.
- Other related
indicators, contents.
- Violations of the
financial regimes applicable to credit institutions and foreign bank branches
detected during the inspection and supervision.
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- For a biannual report:
From January 01 to June 30 inclusive of the reporting period (except for data
reflected at stated times).
- For an annual report:
From January 01 of the reporting year to December 31 inclusive of the reporting
year (except for data reflected at stated times).
c) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
Article 5. Amendments
to clause 2 Article 11 of the Circular No. 18/2018/TT-BTC dated February 12,
2018 of the Ministry of Finance providing guidance on financial regimes
applicable to microfinance institutions:
“2. The State Bank of
Vietnam shall preside over supervising the compliance with financial regimes by
microfinance institutions.
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b) Data closing period:
- For a biannual report:
From January 01 to June 30 inclusive of the reporting period (except for data
reflected at stated times).
- For an annual report:
From January 01 of the reporting year to December 31 inclusive of the reporting
year (except for data reflected at stated times).
c) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
Article 6. Adding
points c and d to clause 2 Article 12 of the Circular No. 19/2018/TT-BTC dated
February 12, 2018 of the Ministry of Finance providing guidance on financial
regimes applicable to Co-operative Bank of Vietnam:
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- For a biannual report:
From January 01 to June 30 inclusive of the reporting period (except for data
reflected at stated times).
- For an annual report:
From January 01 of the reporting year to December 31 inclusive of the reporting
year (except for data reflected at stated times).
d) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
Article 7. Amendments
to clause 2 Article 11 of the Circular No. 20/2018/TT-BTC dated February 12,
2018 of the Ministry of Finance providing guidance on financial regimes
applicable to People's Credit Funds:
“2. Responsibilities of
the State Bank of Vietnam:
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a) The number of people's
credit funds (including the number of people's credit funds sustaining loss,
the number of people's credit funds sustaining no loss, the number of people's
credit funds making profits);
b) Total profits; total
losses;
c) Violations against
financial regimes applicable to people's credit funds detected during the
inspection or supervision (if any).
2.2. Data closing period:
a) For a biannual report:
From January 01 of the reporting period to June 30 inclusive of the reporting
period (except for data reflected at stated times).
b) For an annual report:
From January 01 of the reporting year to December 31 inclusive of the reporting
year (except for data reflected at stated times).
2.3. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
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d) Other methods
prescribed by law.”
Article 8. Adding
point c to clause 3 Article 23 of the Circular No. 11/2014/TT-BTC dated
January 17, 2014 of the Ministry of Finance providing guidelines for some Articles
specified in the Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on
business involving prize-winning electronic games for foreigners
“c) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
Article 9. Adding
clause 4 to Article 13 of the Circular No. 101/2017/TT-BTC dated October 04, 2017
of the Ministry of Finance providing guidelines for some Articles of the
Government’s Decree No. 06/2017/ND-CP dated January 24, 2017 on business
involving betting on horse racing, greyhound racing and international soccer
“4. The report shall be
submitted adopting any of the following methods:
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b) By post in the form of
a physical document;
c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
Article 9. Adding
clause 4 to Article 13 of the Circular No. 102/2017/TT-BTC dated October 05,
2017 of the Ministry of Finance providing guidelines for some Articles of the
Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on
casino business:
“4. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
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1. Clause 3 of Article 6 is added as follows:
“3. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
2. Clause 3 of Article 7 is added as follows:
“3. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
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c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
Article 12. Amendments
to clause 4 Article 23 of the Circular No. 28/2014/TT-BTC dated February 25,
2014 of the Ministry of Finance providing guidance on financial management
mechanisms of local development investment funds
“4. Receiving authorities
and report submission methods:
a) Receiving authorities:
The reports prescribed in
clause 2 of this Article shall be submitted to provincial People’s Committees
and to Ministry of Finance, provincial Departments of Finance and State Bank’s
branches of provinces and cities.
b) The reports shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
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- Other methods
prescribed by law.”
Article 13. Adding
points 4.4 to clause 4 Article 16 of the Circular No. 62/2016/TT-BTC dated
April 15, 2016 of the Ministry of Finance providing guidance on implementation
of financial management mechanism applicable to Vietnam Bank for
Social Policies promulgated together with the Prime Minister’s Decision
No. 180/2002/QD-TTg dated December 19, 2002 and Decision No. 30/2015/QD-TTg
dated July 31, 2015
“4.4. Deadline, data
closing period and method for submission of operation reports and income
statements:
a) Submission deadline:
- For a quarterly report:
No later than 30 days from the end of the quarter of the fiscal year.
- For an annual report:
No later than 45 days from the end of the fiscal year;
b) Data closing period
for quarterly and annual reports: Data collection begins on the first day of
the reporting quarter or year; data collection ends on the last day of the
reporting quarter or year.
c) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
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- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
Article 14. Adding to
points 2.3 and 2.4 to clause 2 section IX of the Circular No. 111/2007/TT-BTC
dated September 12, 2007 of the Ministry of Finance providing guidance on
implementation of financial management mechanism applicable to Vietnam
Development Bank
“2.3. Data closing period
for quarterly and annual reports: Data collection begins on the first day of
the reporting quarter or year; data collection ends on the last day of the
reporting quarter or year.”
2.3. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
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“7. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
c) By email or through
specialized reporting software system;
d) Other methods
prescribed by law.”
Article 16. Adding
clause 2 to Article 20 of the Circular No. 15/2019/TT-BTC dated March 18, 2019
of the Ministry of Finance providing guidelines for financial management
mechanism applicable to and evaluation of performance of the Credit Guarantee
Fund for Small and Medium Enterprises
“2. The report shall be
submitted adopting any of the following methods:
a) In person in the form
of a physical document;
b) By post in the form of
a physical document;
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d) Other methods
prescribed by law.”
Article 17. Amendments
to clause 3 Article 8 of the Circular No. 08/2017/TT-BTC dated January 24, 2017
of the Ministry of Finance providing guidance on management and use of
environmental improvement and remediation deposits for mineral mining
activities made to Environment Protection Funds
“3. Manage and use
deposits as prescribed by law and this Circular. Quarterly (before the 25th of
the first month of the following quarter) and annually (before March 31 of the
following year), the deposit-receiving party shall submit a report on
management and use of deposits to the People's Committee of province or
central-affiliated city and the Ministry of Natural Resources and Environment
according to the Appendix to this Circular.
a) Data closing period:
Data collection begins on the first day of the reporting quarter or year; data
collection ends on the last day of the reporting quarter or year.
b) The report shall be
submitted adopting any of the following methods:
- In person in the form
of a physical document;
- By post in the form of
a physical document;
- By email or through
specialized reporting software system;
- Other methods
prescribed by law.”
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1. This Circular comes
into force from November 15, 2020.
2. Any difficulties that
arise during the implementation of this Circular should be reported to the
Ministry of Finance for consideration and resolution./.
PP. THE MINISTER
THE DEPUTY MINISTER
Huynh Quang Hai