Circular 96/2021/TT-BTC prescribing the system of forms used for account-finalization

CIRCULAR

Prescribing the system of forms used for account-finalization

^___________

Pursuant to the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021 on prescribing management, payment, and account-finalization of projects using public investment capital;

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 the State Budget;

Pursuant to the Government’s Decree No. 09/2019/ND-CP dated January 24, 2019 on prescribing reporting regimes applicable to state administrative agencies;

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;

At the proposal of the Director of the Department of Investment;

The Minister of Finance hereby promulgates the Circular prescribing the system of forms used for account-finalization.

Article 1. Scope of regulation

This Circular prescribes the system of forms and templates and their use in account-finalization, including:

1. The system of forms and templates used for account-finalization of State Budget-funded public investment capital by fiscal year (fiscal year-end account-finalization).

2. The system of forms and templates used in the account-finalization of completed public investment projects (other than public-private partnership projects).

Article 2. Subjects of application

This Circular applies to authorities, organizations, and individuals involved in, implementing, or related to the fiscal year-end account-finalization and the account-finalization of completed public investment projects.

Article 3. System of forms used for fiscal year-end account-finalization

1. Statement of account-finalization of State Budget-funded public investment capital by fiscal year: Form No. 01/QTND.

2. Report by the investor on the implementation of capital for key national projects using State Budget-funded capital (as decided by the National Assembly): Form No. 02/QTND.

3. Statement of account-finalization of State Budget-funded public investment capital by fiscal year of ministries and central authorities: Form No. 03/QTND.

4. Statement of account-finalization of State Budget-funded public investment capital by fiscal year managed by local authorities: Form No. 04/QTND.

5. Report by the managing authority on the implementation of capital for key national projects using State Budget-funded capital (as decided by the National Assembly): Form No. 05/QTND.

6. Consolidated statement of account-finalization of State Budget-funded public investment capital of ministries and central authorities by fiscal year: Form No. 06/QTND.

7. Detailed statement of account-finalization of State Budget-funded public investment capital of ministries and central authorities by fiscal year: Form No. 07/QTND.

8. Statement of account-finalization of State Budget-funded public investment capital of localities by fiscal year: Form No. 08/QTND.

9. Notice of account-finalization appraisal of State Budget-funded public investment capital by fiscal year: Form No. 09/QTND.

Article 4. System of forms and templates used for account-finalization of completed public investment projects

Information and data shall be collected at the time the investor closes the books to prepare the account-finalization statements.

1. Consolidated statement of account-finalization of investment capital for completed projects: Form No. 01/QTDA.

2. List of documents: Form No. 02/QTDA.

3. Data reconciliation table: Form No. 03/QTDA.

4. Details of investment costs proposed for account-finalization: Form No. 04/QTDA.

5. Details of newly increased non-current assets (fixed assets): Form No. 05/QTDA.

6. Details of current assets: Form No. 06/QTDA.

7. Details of inventory value of materials and equipment: Form No. 07/QTDA.

8. Project debt situation: Form No. 08/QTDA.

9. Statement of account-finalization of investment capital for completed projects with respect to planning tasks, pre-investment tasks, and public investment capital-funded projects that have been permanently discontinued without construction and equipment installation volume tested and accepted: Form No. 09/QTDA.

10. Report on approving the total account-finalization of investment capital for projects of national importance and Group-A projects that have been completed: Form No. 10/QTDA.

11. Decision approving the account-finalization of investment capital for completed projects (component projects, independent sub-projects, constructions, construction items): Form No. 11/QTDA.

12. Report on the account-finalization status of public investment capital for projects completed annually: Form No. 12/QTDA.

13. Delivery receipt of account-finalization dossier of investment capital for completed projects: Form No. 13/QTDA.

14. Statement of account-finalization of investment capital for completed projects (as managed by communal-level People's Committees): Form No. 14/QTDA.

15. Data reconciliation table (for projects managed by communal-level People's Committees): Form No. 15/QTDA.

Article 5. Use of forms and templates

1. Regarding fiscal year-end account-finalization:

a) The investor shall reconcile and confirm the fiscal year-end account-finalization figures with the controlling and settlement authority at the transaction location as prescribed at Point a, Clause 3, Article 26 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021, send statements made using Form No. 01/QTND (with confirmation from the controlling and settlement authority), and Form No. 02/QTND to the ministry, central authority, and its superior (in case of decentralization), department or committee under the provincial- or district-level People's Committee, as decentralized, in accordance with Article 29 of Decree No. 99/2021/ND-CP dated November 11, 2021.

b) Ministries and central authorities shall reconcile and confirm the fiscal year-end account-finalization figures with the central-level controlling and settlement authority as prescribed at Point b, Clause 3, Article 26 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021, send statements made using Form No. 03/QTND (with confirmation from the central-level controlling and settlement authority), and Form No. 05/QTND to the Ministry of Finance in accordance with Point b, Clause 1, Article 29 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

c) The department or committee under the provincial- or district-level People's Committee, as decentralized, shall reconcile and confirm the fiscal year-end account-finalization figures with the same-level controlling and settlement authority as prescribed at Point b, Clause 3, Article 26 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021, send statements made using Form No. 04/QTND (with confirmation from the controlling and settlement authority) and Form No. 05/QTND to the same-level financial authority in accordance with Point a, Clause 2, Article 29 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

d) For State Budget-funded public investment capital managed by ministries and central authorities:

- The district-level controlling and settlement authority shall send statements made using Form No. 06/QTND and Form No. 07/QTND to the provincial-level controlling and settlement authority;

- The provincial-level controlling and settlement authority shall send statements made using Form No. 06/QTND and Form No. 07/QTND to the central-level controlling and settlement authority;

- The central-level controlling and settlement authority shall send statements made using Form No. 06/QTND and Form No. 07/QTND to the Ministry of Finance as a basis for appraising the fiscal year-end account-finalization in accordance with Clause 1, Article 29, Article 30 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

The deadlines for the controlling and settlement authorities at all levels to send statements are prescribed at Point c, Clause 1, Article 29 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

dd) For State Budget-funded public investment capital managed by provincial- and district-level People's Committees:

- The district-level controlling and settlement authority shall send statements made using Form No. 08/QTND to the district-level Departments of Finance - Planning and the provincial-level controlling and settlement authority as a basis for appraising the fiscal year-end account-finalization in accordance with Point a, Clause 2, Article 29 and Article 30 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

- The provincial-level controlling and settlement authority shall send statements made using Form No. 08/QTND to the provincial-level Departments of Finance and the central-level controlling and settlement authority as a basis for appraising the fiscal year-end account-finalization in accordance with Point a, Clause 2, Article 29 and Article 30 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

The deadlines for the controlling and settlement authorities at all levels to send statements are prescribed at Point a, Clause 2, Article 29 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

e) For State Budget-funded public investment capital managed by commune-level People’s Committees:

- The district-level controlling and settlement authority shall send statements made using Form No. 08/QTND to the district-level Departments of Finance - Planning, commune-level People’s Committee, and the provincial-level controlling and settlement authority as a basis for appraising the fiscal year-end account-finalization in accordance with Point b, Clause 2, Article 29 and Article 30 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

g) The financial authorities at all levels, as decentralized, shall review the fiscal year-end account-finalization statements prescribed in Article 29, Clause 2, Article 30 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021 and send notices made using Form No. 09/QTND.

h) The Department of Finance shall send statements of account-finalization of State Budget-funded public investment capital by fiscal year managed by local authorities made using Form No. 04/QTND to the Ministry of Finance and the central-level controlling and settlement authority to facilitate the fiscal year-end account-finalization as prescribed at Point a, Clause 2, Article 29 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

i) Ministries, central authorities, provincial-level Departments of Finance, and the central-level controlling and settlement authority shall send fiscal year-end account-finalization statements to the Ministry of Finance and data via the email address [email protected] (other than details deemed state secrets).

2. Regarding account-finalization of public investment capital for completed projects:

a) For completed projects (component projects, independent sub-projects, constructions, and independent construction items) and permanently discontinued projects with construction and equipment installation volume already tested and accepted, as prescribed at Point b, Clause 1, Article 34 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: 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, No. 07/QTDA, and Form No. 08/QTDA for statements.

b) For planning tasks, pre-investment tasks, and permanently discontinued projects without construction and equipment installation volume tested and accepted, as prescribed at Point b, Clause 2, Article 34 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: using Form No. 03/QTDA, Form No. 08/QTDA, Form No. 09/QTDA for statements.

c) For projects funded by the budgets managed by communal-level People's Committees: using Form No. 14/QTDA and Form No. 15/QTDA (detailed instructions in the Appendix attached hereto) for statements.

d) Report on approving the total account-finalization of investment capital for projects of national importance and Group-A projects that have been completed, as prescribed in Clause 1, Article 32 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: using Form No. 10/QTDA.

dd) Draft decision on approving the account-finalization of public investment capital for completed projects (projects, component projects, independent sub-projects, constructions, and independent construction items), as prescribed at Point b, Clause 1, Article 45 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: using Form No. 11/QTDA.

e) Report on the account-finalization status of public investment capital for projects completed annually, as prescribed in Clause 2, Article 48 of the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: Form No. 12/QTDA sent to the Ministry of Finance and data sent via the email address [email protected] (other than details deemed state secrets).

Article 6. Effect and organization of implementation

1. This Circular takes effect on January 1, 2022.

2. The following Circulars of the Minister of Finance are hereby annulled:

a) Circular No. 85/2017/TT-BTC dated August 15, 2017 on prescribing the fiscal year-end account-finalization of the use of State Budget-funded investment capital.

b) Circular No. 10/2020/TT-BTC dated February 20, 2020 on prescribing the account-finalization of projects using State capital that have been completed.

c) Circular No. 85/2014/TT-BTC dated June 30, 2014 on guiding the management, payment, and account-finalization of State Budget-funded investment capital in construction under forest protection and development plans.

d) Circular No. 349/2016/TT-BTC dated December 30, 2016 on prescribing the payment and account-finalization of State Budget-funded investment capital for implementation of national target programs in the 2016-2020 period.

dd) Section VI of Circular No. 138/2007/TT-BTC dated November 29, 2007 on guiding the management, payment, and account-finalization of investment capital for compensation, support, and resettlement of the Son La hydropower plant project.

3. In the case where legal documents incorporated by reference in this Circular are amended, supplemented, or replaced, the amendments, supplements, or replacements shall be applied accordingly.

4. Problems that arise during the enforcement of this Circular should be promptly reported by the authorities, organizations and individuals to the Ministry of Finance for review and appropriate amendment./.