Vietnamese
This requirement is prescribed in Circular No. 51/2026/TT-BTC guiding the preparation of state financial reports, issued on May 13, 2026.
Article 6 of Circular No. 51/2026/TT-BTC provides:
Article 6. Submission of financial information provision reports
Financial information provision reports shall be submitted through the website of the State General Accounting System (except for classified reports), in the format announced by the State Treasury on that website. The submission of financial information provision reports shall comply with applicable laws on electronic transactions and electronic transactions in financial activities, and relevant implementing documents.
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Accordingly, financial information provision reports must be submitted electronically through the website of the State General Accounting System, except where paper submission is permitted under the regulations.
Specifically, Article 6 of Circular No. 51/2026/TT-BTC provides that paper reports may be submitted only in the following three cases:
The reporting unit submits classified reports;
The reporting unit does not yet have a digital signature;
The reporting unit does not yet have an Internet connection to conduct electronic transactions with the State Treasury in accordance with regulations.
Except in the cases listed above, reporting units must submit financial information provision reports electronically through the website of the State General Accounting System.
Regarding the receipt and storage of reports, Article 6 of Circular No. 51/2026/TT-BTC also requires State Treasuries at all levels to receive and store reports in accordance with law. The receipt and storage of classified reports must comply with the law on the protection of state secrets.
