THE MINISTRY OF FINANCE ------------- No. 19/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------- 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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