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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
96/2021/TT-BTC
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Hanoi,
November 11, 2021
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CIRCULAR
FINAL SETTLEMENT FORMS AND CHARTS
Pursuant to the Government’s
Decree No. 99/2021/ND-CP dated November 11, 2021, regulating the management,
payment and settlement of financial obligations of public capital-funded
projects;
Pursuant to the Government’s
Decree No. 163/2016/ND-CP dated December 21, 2016, elaborating on
implementation of certain articles of the Law on State Budget;
Pursuant to the Government’s
Decree No. 09/2019/ND-CP dated January 24, 2019, prescribing reporting regimes
of state administrative authorities;
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;
Upon the request of the
Director of the Investment Authority;
The Minister of Finance
herein promulgates the Circular on final settlement forms and charts.
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This Circular deals with
forms and charts, and use of final settlement forms and charts, including:
1. Forms and charts used for
the final settlement of state budget investments in the budgetary year (full-year/year-end
settlement).
2. Forms and charts used for
final settlement of public investments in completed projects (excluding those
developed under PPP arrangements).
Article
2. Subjects of application
This Circular shall apply to
entities and persons participating, carrying out or getting involved in the year-end
settlement or the finalization of public investments in completed projects.
Article
3. Full-year settlement forms and charts
1. Budgetary year-end accounts
of state budget investments: Form No. 01/QTND.
2. Report on capital investment
in state-funded projects of national significance (subject to the National
Assembly’s decision) of investors: Form No. 02/QTND.
3. Budgetary year-end accounts
of state budget investments of Ministries and central authorities: Form No. 03/QTND.
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5. Report on capital
investment in state-funded projects of national significance (subject to the
National Assembly’s decision) of managing agencies: Form No. 05/QTND.
6. Budgetary year-end
general accounts of state budget investments of Ministries and central
authorities: Form No. 06/QTND.
7. Budgetary year-end
detailed accounts of state budget investments of Ministries and central
authorities: Form No. 07/QTND.
8. Budgetary year-end
accounts of state budget investments under local control: Form No. 08/QTND.
9. Notice of review of
budgetary year-end accounts of state budget investments: Form No. 09/QTND.
Article
4. Completed project settlement forms and charts
Information and data are
obtained at the accounting cutoff prior to the investor’s preparation or
compilation of final accounts.
1. General report on final settlement
of investments in completed projects: Form No. 01/QTDA.
2. List of documents: Form
No. 02/QTDA.
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4. Breakdown of investment
expenses subject to the request for final settlement: Form No. 04/QTDA.
5. Breakdown of newly-acquired
or constructed long-term assets: Form No. 05/QTDA.
6. Breakdown of short-term
assets: Form No. 06/QTDA.
7. Breakdown of value of residual
input materials and equipment: Form No. 07/QTDA.
8. Payable/receivable
situation report: Form No. 08/QTDA.
9. Report on final
settlement of investments in completed projects for planning, investment
preparation mandates; investments in state-funded projects perpetually
terminated without any construction or installation quantities that are
successfully tested: Form No. 09/QTDA.
10. Report on results of
approved settlement of total investments in projects of national significance
and category-A projects upon completion: Form No. 10/QTDA.
11. Decision on approval of
settlement of investments in projects (component projects, standalone
sub-projects, construction works, items of work) upon completion: Form No.
11/QTDA.
12. Annual update report on
settlement of public investments in completed projects: Form No. 12/QTDA.
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14. Report on final settlement
of investments in completed projects (applicable to projects falling within the
remit of the commune-level People's Committee: Form No. 14/QTDA.
15. Reconciliation datasheet
(applicable to projects falling within the remit of the commune-level People's
Committee): Form No. 15/QTDA.
Article
5. Use of forms and charts
1. For year-end settlement:
a) The investor checks with the
regulatory payment body in charge of the transaction venue (hereinafter
referred to as local regulatory payment body) on full-year settlement data in
accordance with point a of clause 3 of Article 26 in the Government’s Decree
No. 99/2021/ND-CP dated November 11, 2021; sends the report made using Form No.
01/QTND (with endorsement from the local regulatory payment body), Form No.
02/QTND to the relevant Ministry, central authority or superior to the investor
(if they are authorized to be in charge of the investor), department or
division of the provincial or district-level People’s Committee accorded authority
over the investor as provided in Article 29 of the Decree No. 99/2021/ND-CP
dated November 11, 2021.
b) The receiving Ministry or
central authority verifies full-year entitlement data with the central
regulatory payment body in accordance with point b of clause 3 of Article 26 in
the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021; sends the
report made using Form No. 03/QTND (with endorsement from the central
regulatory payment body), Form No. 05/QTND to the Ministry of Finance according
to point b of clause 1 of Article 29 in the Decree No. 99/2021/ND-CP dated
November 11, 2021.
c) The department or
division of the provincial or district-level People’s Committee that is
accorded appropriate authority verifies full-year entitlement data with the same-level
regulatory payment body in accordance with point b of clause 3 of Article 26 in
the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021; sends the
report made using Form No. 04/QTND (with endorsement from the same-level regulatory
payment body), Form No. 05/QTND to the same-level financial institution
according to point a of clause 2 of Article 29 in the Decree No. 99/2021/ND-CP
dated November 11, 2021.
d) For state budget
investments under the management of a Ministry or central authority:
- The district-level
regulatory payment body sends a report made by using Form No. 06/QTND, Form No.
07/QTND to the provincial regulatory payment body;
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- The central regulatory
payment body sends a report made by using Form No. 06/QTND, Form No. 07/QTND to
the Ministry of Finance as a basis for review of the final settlement as per
clause 1 of Article 29 and Article 30 in the Government’s Decree No. 99/2021/ND-CP
dated November 11, 2021.
The submission deadlines
applied to all-level regulatory payment bodies are specified in point c of
clause 1 of Article 29 in the Government’s Decree No. 99/2021/ND-CP dated
November 11, 2021.
dd) For state budget
investments under the management of a provincial or district People’s Committee:
- The district-level
regulatory payment body sends a report made by using Form No. 08/QTND to the Division
of Finance and Planning and the provincial regulatory payment body as a basis
for review of the final settlement as per point a of clause 2 of Article 29 and
Article 30 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.
- The provincial regulatory
payment body sends a report made by using Form No. 08/QTND to the Department of
Finance and the central regulatory payment body as a basis for review of the
final settlement as per point a of clause 2 of Article 29 and Article 30 in the
Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.
The submission deadlines
applied to all-level regulatory payment bodies are specified in point a of
clause 2 of Article 29 in the Government’s Decree No. 99/2021/ND-CP dated
November 11, 2021.
e) For state budget investments
under the management of a commune-level People’s Committee:
The district-level
regulatory payment body sends a report made by using Form No. 08/QTND to the
Division of Finance and Planning, the commune-level People’s Committee and the
provincial regulatory payment body as a basis for review of the final
settlement as per point b of clause 2 of Article 29 and Article 30 in the
Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.
g) Depending on their
respectively delegated authority, the regulatory payment body at any level reviews
year-end accounts as per Article 29, clause 2 of Article 30 of the Government’s
Decree No. 99/2021/ND-CP and makes the notice by using Form No. 09/QTND.
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i) Ministries, central
authorities, Departments of Finance, central regulatory payment bodies send
full-year final accounts to the Ministry of Finance and data to the mailbox
[email protected] (except those involving state secrets).
2. For final accounts of
investments in completed projects:
a) For projects (i.e.
component projects, standalone sub-projects, construction works, items of work)
that are completed; perpetually terminated projects with construction and
installation quantities which are successfully tested according to point b of
clause 1 of Article 34 in the Government’s Decree No. 99/2021/ND-CP dated
November 11, 2021: making the report by using Form No. 01/QTDA, Form No.
02/QTDA, Form No. 03/QTDA, Form No. 04/QTDA, Form No. 05/QTDA, Form No.
06/QTDA, Form No. 07/QTDA, and Form No. 08/QTDA.
a) For planning or
investment preparation mandates, and perpetually terminated projects without
construction and installation quantities that are successfully tested according
to point b of clause 2 of Article 34 in the Government’s Decree No. 99/2021/ND-CP
dated November 11, 2021: making the report by using Form No. 03/QTDA, Form No.
08/QTDA and Form No. 09/QTDA.
c) For state budget-funded
projects under the management of commune-level People’s Committees: making the
report by using Form No. 14/QTDA and Form No. 15/QTDA (see details given in the
Appendix hereto).
d) Making the report on
results of the approved settlement of total investments in projects of national
significance and category-A projects upon completion according to clause 1 of
Article 32 in the Government’s Decree No. 99/2021/ND-CP by using Form No.
10/QTDA.
dd) Making the draft
decision on approval of settlement of public investments in projects (i.e.
projects, component projects, standalone sub-projects, construction works,
standalone items of work) upon completion as per point b of clause 1 of Article
45 in the Government’s Decree No. 99/2021/ND-CP by using Form No. 11/QTDA.
e) Preparing the annual
review report on settlement of public investments in completed projects
according to clause 2 of Article 48 in the Government’s Decree No. 99/2021/ND-CP
dated November 11, 2021 by using Form No. 12/QTDA for submission to the
Ministry of Finance and sending data to the mailbox [email protected] (except
those involving state secrets).
Article
6. Entry into force and
implementation
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2. Circulars of the Minister
of Finance mentioned hereunder shall be abolished:
a) Circular No.
85/2017/TT-BTC dated August 15, 2017, prescribing the annual reporting on the
settlement of state budget investments in the budgetary year.
b) Circular No.
10/2020/TT-BTC dated February 20, 2020, prescribing the settlement of completed
projects funded by the state budget.
c) Circular No.
85/2014/TT-BTC dated June 30, 2014, providing guidelines for management,
payment and settlement of state budget-funded construction investments for
implementation of forest protection and development plans.
d) Circular No.
349/2016/TT-BTC dated December 30, 2016, prescribing payment and settlement of
state budget investments in National target programs for the period of 2016 –
2020.
dd) Section VI of the
Circular No. 138/2007/TT-BTC dated November 29, 2007, providing guidance on
management, payment and settlement of investments spent on compensation,
support and residential resettlement of people affected by Son La hydropower
project.
3. Where legal normative
documents mentioned herein as references are revised or replaced, revised or
new versions thereof shall prevail.
4. In the course of
implementation of this Circular, should there be any difficulty that arises,
involved entities and persons should promptly inform the Ministry of Finance
for its appropriate study and modification./.
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PP.
MINISTER
DEPUTY MINISTER
Ta Anh Tuan
ATTACHED FILE
