Circular 161/2026/TT-BTC guidance on forms of reports on the on-lending of ODA loans and foreign concessional loans of the Government

CIRCULAR

Providing guidance on forms of reports on the on-lending of ODA loans and foreign concessional loans of the Government

Pursuant to November 23, 2017 Law No. 20/2017/QH14 on Public Debt Management, which is amended and supplemented by Law No. 141/2025/QH15 of December 10, 2025;

Pursuant to June 25, 2025 Law No. 89/2025/QH15 on the State Budget;

Pursuant to the Government’s Decree No. 376/2026/ND-CP of October 1, 2026 defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 97/2018/ND-CP of June 30, 2018 on the on-lending of ODA loans and foreign concessional loans of the Government, which is amended and supplemented by the Government’s Decree No. 79/2021/ND-CP of August 16, 2021 and Decree No. 84/2026/ND-CP of March 25, 2026;

At the proposal of the Director General of the Department of Debt Management and External Economic Relations;

The Minister of Finance promulgates the Circular providing guidance on forms of reports on the on-lending of ODA loans and foreign concessional loans of the Government.

Article 1. Scope of regulation

This Circular guides forms of reports on the situation of the on-lending of ODA loans and foreign concessional loans of the Government as specified in Clause 4, Article 32 of the Government’s Decree No. 97/2018/ND-CP of June 30, 2018 on forms of reports on the on-lending of ODA loans and foreign concessional loans of the Government (below referred to as Decree No. 97) as well as the reporting frequency and periods, conversion exchange rates and forms of reporting. Forms of reports include:

1. Form of report on the situation of borrowing on-lent ODA loans and foreign concessional loans of provincial-level People's Committees.

2. Form of report serving the collation of the on-lending of ODA loans and foreign concessional loans of the Government for provincial-level People's Committees.

3. Form of report on the on-lending by authorised on-lending agencies using the method of bearing no credit risks or bearing partial credit risks.

4. Form of report on the on-lending by authorised on-lending agencies using the method of bearing all credit risks.

Article 2. Subjects of application

1. People’s Committees of provinces and centrally-governed cities (below referred to as provincial-level People’s Committees) borrowing on-lent ODA loans and foreign concessional loans of the Government.

2. The Ministry of Finance.

3. Agencies authorised by the Ministry of Finance to be on-lending agencies (below referred to as authorised on-lending agencies) identified in accordance with Article 22 of Decree No. 97, which is amended and supplemented under Clause 8, Article 5 of the Government's Decree No. 84/2026/ND-CP of March 25, 2026, amending and supplementing a number of articles of the Government’s Decrees in the field of public debt management (below referred to as Decree No. 84).

4. Organisations and individuals involved in the reporting regime on the situation of on-lending of ODA loans and foreign concessional loans of the Government.

Article 3. Forms of reports

1. Borrowers being provincial-level People's Committees shall send the Ministry of Finance reports on the on-lending of ODA loans and foreign concessional loans of the Government, made according to the forms provided in Appendices I and II to Decree No. 84.

In case overdue debts (if any) arise from borrowing on-lent ODA loans and foreign concessional loans of the Government during the reporting period, the borrower being a provincial-level People's Committee shall send the Ministry of Finance a report on the situation of on-lent borrowing with arising overdue debts, made according to the form provided in Appendix I to this Circular, enclosed with the aforementioned periodic report on the on-lending of ODA loans and foreign concessional loans.

Provincial-level People's Committees shall send the Ministry of Finance reports on the situation of the on-lent loans, including the amounts withdrawn, amounts paid and outstanding loan amounts, to serve the collation of the on-lending of ODA loans and foreign concessional loans of the Government, made according to the form provided in Appendix II to this Circular.

For each payment of on-lent loan to the Ministry of Finance, provincial-level Departments of Finance shall fully specify the details of payment on the Domestic Debt Repayment Order in VND according to the following structure: CVLDP - Name of locality - Budgetary relationship unit code issued for the investment project (Investment project code) - Principal/Interest/Donor's charges/On-lending management charge - Payment details (if necessary). The State Treasury where the transaction takes place shall execute the payment and record payment details in line with the contents of the payment document prepared by the provincial-level Department of Finance.

2. Authorised on-lending agencies using the method of bearing no credit risks or bearing partial credit risks shall send reports to the Ministry of Finance, made according to the forms provided in Appendix III to this Circular.

3. Authorised on-lending agencies using the method of bearing all credit risks shall send reports to the Ministry of Finance, made according to the forms provided in Appendix IV to this Circular.

Article 4. Reporting frequency and periods

1. Borrowers being provincial-level People's Committees shall send reports to the Ministry of Finance twice a year with the 1st report before July 31 of the implementation year for the reporting period from January 1 to June 30 of the implementation year and the 2nd report before February 15 of the following year for the full-year reporting period of the implementation year.

2. Before the last day of the first month of each quarter, authorised on-lending agencies shall send reports to the Ministry of Finance on fund withdrawal, debt repayment, and outstanding amount of on-lent loans of the previous quarter, made according to Form 3.01 provided in Appendix III and Form 4.01 provided in Appendix IV. For the second and fourth quarter, authorised on-lending agencies shall prepare reports for the accumulated 6-month reporting period before August 31 of the implementation year and for the full-year reporting period before February 28 of the year following the implementation year, made according to the forms provided in Clauses 2 and 3, Article 3 of this Circular.

3. Provincial-level People's Committees and authorised on-lending agencies shall annually prepare reports serving the collation of the on-lending of ODA loans and foreign concessional loans of the Government under regulations.

Article 5. Reporting exchange rates and forms of reporting

1. Data on outstanding loans shall be prepared in the original currency of the loan and converted into VND applying the accounting exchange rates and foreign currency revenue-expenditure reporting rates announced by the Ministry of Finance at the reporting time. The opening balance of outstanding loans must equal the closing balance of the preceding period.

2. Data on fund withdrawals of projects shall be compiled in the original currency of the loan and converted into VND applying the accounting exchange rates and foreign currency revenue-expenditure reporting rates announced by the Ministry of Finance at the time the transactions arise.

3. Data on debt recoveries of projects shall be compiled in the original currency of the loan and converted into VND applying the selling exchange rate of the on-lending currency announced by the Joint-Stock Commercial Bank for Foreign Trade of Viet Nam at the time of debt repayment. In case on-lending contracts or on-lending authorisation contracts have specified conversion exchange rates for debt recovery amounts, such on-lending contracts or on-lending authorisation contracts shall apply.

4. In case the exchange rate of the original currency of an on-lent loan is neither announced by the Joint-Stock Commercial Bank for Foreign Trade of Viet Nam nor the Ministry of Finance, the conversion from the original currency into USD shall apply the exchange rate notified by the donor and the USD/VND exchange rate specified in Clauses 1, 2 and 3 of this Article.

5. For reporting information specified in Article 3 of this Circular, agencies and units shall send reports to the Ministry of Finance (the Department of Debt Management and External Economic Relations) via one of the following forms:

a/ Hard-copy documents sent through official administrative channels;

b/ E-documents sent through the report-receiving system or document management and administration system (or other electronic methods) that is announced by the Ministry of Finance in each period; if sending reporting information via email, it shall be sent to the address announced by the Ministry of Finance. File formats, technical requirements and procedures for receiving e-reports shall be guided, announced and updated by the Ministry of Finance.

6. For information on lists of states secrets, agencies and units must comply with the law on protection of state secrets.

Article 6. Effect

1. This Circular takes effect on October 29, 2026. The reporting specified in this Circular shall apply from the reporting period of the fourth quarter of 2026.

2. The Ministry of Finance's Circular No. 80/2018/TT-BTC of August 28, 2018 providing guidance on forms of reports on the on-lending of ODA loans and foreign concessional loans of the Government ceases to be effective on the effective date of this Circular.

3. The formulation of reports on the situation of on-lending and on-lent loans of borrowers under on-lending contracts and on-lending authorisation contracts signed before the effective date of this Circular shall comply with this Circular. Borrowers being banks, credit institutions, local development investment funds or the Ho Chi Minh City Finance and Investment State-owned Company that have signed on-lending contracts directly with the Ministry of Finance shall send reports to the Ministry of Finance, made according to the forms provided in Appendix IV to this Circular.

4. If any difficulties or problems arise in the course of implementation should be promptly reported to the Ministry of Finance for study, guidance and settlement.-

For the Minister of Finance
Deputy Minister
LE TAN CAN

* The appendices to this Circular are not translated.