Circular 19/2020/TT-BTC amendment to Circular 77/2017/TT-BTC

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Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations
Issuing body: Ministry of FinanceEffective date:
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Official number:19/2020/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:Updating
Issuing date:31/03/2020Effect status:
Known

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Fields:Accounting - Audit , Finance - Banking

SUMMARY

There is no limit to the number of pages in a voucher made on public service

On March 31, 2020, the Ministry of Finance issues the Circular No. 19/2020/TT-BTC on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations.

Particularly, the Ministry of Finance stipulates additional requirements for the formulation of accounting voucher: There is no limit to the number of pages in a voucher which is made on public service.

In addition, the time of closing the annual State budget revenue and expenditure settlement reports is divided into 03 stages instead of 02 stages as before. To be specific:

First stage - Closing time-out data for adjusting the settlement: The data is taken until the end of March 31 of the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made.

Second stage - Closing source data: The data is taken until the end of March 31 of the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made.

Third stage - Closing the final settlement data: The data shall be finalized on November 30 of the following year. The report shall be saved as a file and at the affiliated unit of the State Treasury where the report is made. After November 30, if the settlement data of the previous year is adjusted in accordance with the competent agency's decision, there must be a demonstration.

This Circular takes effect on May 15, 2020.

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Effect status: Known

THE MINISTRY OF FINANCE
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No. 19/2020/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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Hanoi, March 31, 2020

 

 

CIRCULAR

On amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations

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Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to the Law on E-transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Government's Decree No. 11/2020/ND-CP dated January 20, 2020 on providing regulations on the administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016, on detailing a number of Articles of the Law on State Budget;

Pursuant to the Government’s Decree No. 174/2016/ND-CP dated December 30, 2016 on detailing a number of Articles of the Accounting Law;

Pursuant to the Government’s Decree No. 130/2018/ND-CP dated September 27, 2018, on detailing the Law on E-Transactions regarding digital signatures and digital signature certification services;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial activities;

Pursuant to the Government’s Decree No. 71/2007/ND-CP dated May 03, 2017 on detailing and guiding the implementation of a number of Articles of the Law on Information Technology regarding information technology industry;

Pursuant to the Prime Minister’s Decision No. 26/2015/QD-TTg dated July 08, 2015 on defining the functions, tasks, powers and organizational structure of the State Treasury of the Ministry of Finance;

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations, as  follows:

 

Article 1. To amend and supplement a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations as follows:

1. To amend Clauses 1 and 2, Article 20 as follows:

“1. When necessary, an electronic document may be converted to the paper document, but it must fully meet the conditions specified in Clause 3, Article 7 of the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial activities.

2. When necessary, a paper document may be converted to an electronic document, but it must fully meet the conditions specified in Clause 2, Article 6 of the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial activities.”

2. To amend Point dd, Clause 3, Article 22 as follows:

“dd, For payment documents, if the unit withdraws many items and could not list all items on one page, it can write on the next page (back page) or make many sets of documents (one document can be made on a maximum of 2 pages). In case the documents are written on 2 pages, then at the back page, the unit must write about 1/4 of the distance from the margin.

In case the payment documents are made on the public service, the number of pages for one payment document is not limited”.

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