Circular 61/2014/tt-Btc: About The Registration Instructions And Use The Account In The State Treasury In Terms Of Applying Information Systems To Manage The Budget And Treasury And The Revised Text, ...

Original Language Title: Thông tư 61/2014/TT-BTC: Về việc hướng dẫn đăng ký và sử dụng tài khoản tại Kho bạc Nhà nước trong điều kiện áp dụng Hệ thống thông tin quản lý Ngân sách và Kho bạc và các văn bản sửa đổi, ...

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FINANCE MINISTRY
Number: 61 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 12, 2014

IT ' S SMART

Registration guidelines and account use at the state treasury.

in terms of application of the budget management information system and treasury.

______________________

Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of Regulation and Guide to the Law of the State Budget;

Base of Protocol 128 /2004/ND-CP December 31, 2004 of the Government Regulation and guidelines enforce certain provisions of the applicable Accounting Law in the field of state accounting;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

At the suggestion of the Director General of the State Treasury;

The Minister of Finance issued the Registration Guidelines guidelines and use of the account at the State Treasury (KBNN) in the condition of applying the Budget and Treasury Management Information System (TABMIS), as follows:

Chapter I

GENERAL REGULATION

Item 1

CONCEPT, ACCOUNT CLASSIFICATION

What? 1. Account of the units, open organization at KBNN

The account of the units, the organization, the individual opened at KBNN is the accounting account combo that includes the natural account code that is combined with other codes prescribed by the Ministry of Finance in the state accounting regime applicable to the Budget Management Information System. book and Treasury issued in Digital. 08 /2013/TT-BTC January 10, 2013 of the Ministry of Finance; in which the unit code is in relation to the budget (DVQHNS) is the mandatory code used to distinguish the account of each unit, the organization different.

What? 2. Classification accounts of units, organizations and organizations

Depending on the management requirements and the content to use the funding, the accounts types of units, organizations, individuals open at KBNN are specifically classified as follows:

1. Accounting Account

The funded account is open to the state budget of the state budget (NSNN), the budget organizations in the form of a bill of accounting are: regular cost-funded account, basic construction investment expenditures (DTXB), investment expenditure accounting. Other deployable costs, the cost of the funding, the transfer costs, the cost of the money, ...

2. deposit accounts

Deposit accounts are open to budget use units (DVSDNS), career units, organizations, individuals, including the accounting account code of Group 37-must pay the deposit of the units, namely the following:

-The deposit account of the administrative organs, the career unit: Prepaid deposit, career deposits, other deposits.

-Social deposit account: Capital deposit capital investment, deposit of specialized funds, other deposits.

-The project's deposit account.

-The deposit account has a purpose.

-The deposit account of the organizations, the individual.

-The funds deposit account.

-Special deposit accounts for units.

3. The account is of deposit properties

The account has an open deposit charge for units, the organization including the specific accounting account code as follows;

-A deposit account belonging to "Group 35-Must Pay for Budget Procurement" is open to the Procurement Agencies (Finance, Taxes, Customs, State Audit, Financial Inspects, Government Inspects, Other authorities) to reflect the fees, the fees before it. When you quote the state budget, the income tax, the reentry, the payout, the payout, the pending receivship, payable back to the next year's budget and the other paychecks.

-The temporary account holds open processing to the agencies, collecting to reflect the pending temporary assets under the rule of law and to be open in detail according to the financial agency, Customs and other agencies.

-The other payback account is open to reflect the other payback on the content of the accounts that are opened by the above content.

Item 2

SUBJECT, REGISTRATION RANGE USING ACCOUNT

What? 3. Registration Subject uses account

Subject to units, organizations, individuals to register and use accounts at KBNN, including:

1. The units, the organization using state budgets and the units, the organization is supported by the budget;

2. Budget organizations (to monitor the allocation of zero-grade allocation; fall, transfer costs between the budget levels);

3. The investment unit has a basic construction investment project (DTXDCB) of the budget of the ranks (central budget, provincial, district, township);

4. The project management Board is assigned to the DTXDCB project; there is a legal status, to be allowed to register and use the account at KBNN inscribed in the established Decision or text of the competent State agency;

5. State financial funds;

6. The units, organized by the State Agency, have jurisdiction over the collection of fees, fees, administrative penalties, regulatory confiscation;

7. The units, the organization has the authority to reimbursate NSNN revenues;

8. Units, organizations, other individuals register and use accounts at KBNN under the regulation of the competent State Agency.

What? 4. Registration range and use of account

1. Units, organizations, individuals are registered and used accounts at KBNN where the unit is based.

2. The unit case, the organization, the individual who needs to register and use the account at KBNN in other localities not part of the site where the unit is based, must be granted the consent of KBNN superior in writing. The case has been trading at KBNN, which must have the confirmation of all KBNN accounts where the unit has traded.

3. For investment payment accounts, the deposit account granted the project management, depending on the regulation of investment payment control of KBNN province, city (investment project due to the provincial KBNN Office, city or by KBNN county, real district). Control, Payment), KBNN instructs the investment holder, the registration project management Board and the use of accounts at the appropriate local KBNN, ensuring that the transaction is conveniated and in principle:

-The project, which is located on the local table, registers and uses accounts at the local KBNN under that location (if required to register and use the account at another local KBNN must be issued by KBNN in writing).

-The project management board (the investment unit) can register and use the deposit account of the project at KBNN on the site of the project implementation or where the Project Management Board is based.

4. The main contractor, the subcontractor can register and use deposit accounts at KBNN units to take on the payments of the unit, the Project Management Board at the request of the competent State agency.

5. The Fund amassed foreign debt (in Vietnamese and in foreign currency) registered and used an account at the Exchange (KBNN) headed by the Minister of Finance for the Secretary of the Department of Debt Management and Foreign Finance as the account owner.

Section 3

TASKS, THE POWERS OF THE UNITS INVOLVED

What? 5. The mandate, the jurisdiction of the account holder

1.

The account holder is a representative under the law that is responsible for managing the use of the amount on account at KBNN (funding of funding, deposit accounts, and deposit properties), which has a mandate:

-Set and send a registered record and use an account to KBNN; responsible for the legalization of the documents related to the registration filing and the use of the unit's account;

-Approve the registration mode and use of accounts at KBNN;

-Use its own DVQHNS code in transaction transaction activity from the accounting, aggregation and accounting allocation, approval and budget decision;

-Adopt the right of financial management, the currency of the State; subject to inspection, control of the Financial Authority and KBNN.

2. Authority

The account holder has the right to ask KBNN to register and use the account of carrying out legal, valid, authorized economic cases; authorized by others as the account holder, or the symbol from the transaction with KBNN in accordance with the law and procedure on the commission. Right.

What? 6. The mission, the powers of the State Treasury

1.

-Guide to units, the organization performs the correct registration mode and uses the account at KBNN.

-The organization receives, addressing registration records and using accounts for individual organization units dealing with KBNN.

-The correct accounting account consistent with each content that arise from the accounting unit's accounting.

-Conduct the right regime, the principle of current financial management of the units, the registration organization and the use of accounts at KBNN; the decision to process by the decision of the competent State agency.

-Check, control the acceptance of financial, monetary, registration, and account usage at KBNN.

-Keep the economic information secret relevant to the deposit account of the units, the organization according to the current regulation.

-Set up a list of units with a relationship with the shutdown budget by each year (Form 09-MSNS-BTC-QE) 90 /2007/QĐ-BTC ) in the case of unfunded units, do not conduct transactions at KBNN in the year, the underlying construction investment projects have all funded the account; at the same time sending the same-level financial agency to shut down the number of DVQHNS codes (for the BQHNS code due to the database). You know, finance.

-Coordinate with the Finance Agency in the granting of the DQHNS code to the units, the organization involved.

-Issuer identification number of units dealing with KBNN for units, organized by regulation at Decision No. 990 /QĐ-KBNN on 24/11/2008 by General Manager KBNN.

-Notice the account number for the unit, organization, individual pursuits at Article 12 of this.

2. Authority

-rejecting the registration of the account of non-scope objects allowed to open an account at KBNN and units that do not implement the correct rules of registration and use of the account at KBNN specified in this Information.

-reject the payments to the unit, organization, individual in the following circumstances:

+ Violation of financial management mode, open mode and account use at KBNN;

+ Does not perform the correct payment procedure; do not accept the correct expense regulations, payment through KBNN.

-Blockade or automatically extract the account of the account Chairman by the decision of the competent State agency.

-Provides economic information on the operation of the account owner according to the written requirements of the competent State agency.

What? 7. The mission and the powers of the financial institution

1.

-Level VQHNS digital registration certificate (model 06A-MSNS-BTC, 06B-MSNS-BTC issued with Decision No. 90 /2007/QĐ-BTC ) for the specified units at Decision No. 90 /2007/QĐ-BTC October 26, 2007 by the Secretary of the Treasury on the Code of Code Code of Units with Budget and Decision Number Decision 51 /2008/QĐ-BTC July 14, 2008 by the Minister of Finance on the amendment, the addition of Decision No. 90 /2007/QĐ-BTC.

-The RVQHNS registration certificate is issued for the case of the code being upheld as pre-issued (the case of the missing, broken, broken, broken, broken, or counter-only on the certificate certificate); simultaneously the recovery of the Paper. The old number registration certificate (if any).

-Close the issued VQHNS code but no longer value "The statistics of the units that have relations with the budget cease to operate five ..." (Form 09-MSNS-BTC issued with Digital Decision 90 /2007/QĐ-BTC ) from the KBNN and dispatch units.

-Open the VQHNS code has been closed under the recommended text of KBNN units.

-Coordinate with the KBNN agency in the granting of the DVQHNS for the VSDNS, the associated organizations.

2. Authority

-Refusal to not grant a Registered Unit Code Registration Certificate with a budget (Form 06A-MSNS-BTC, 06B-MSNS-BTC) for cases not in accordance with the prescribed code of code at Decision No. 90 /2007/QĐ-BTC October 26, 2007 of the Secretary of the Treasury and Decision No. 51 /2008/QĐ-BTC July 14, 2008 by the Minister of Finance on the amendment, the addition of Decision No. 90 /2007/QĐ-BTC.

-Recall the registration certificate registration VQHNS due to an acute, redundant, non-correct level.

Chapter II

SPECIFIC REGULATION

Section 4

REGISTER USING ACCOUNT

What? 8. Registration Profile uses account

1. The registration of registration records using the account

a) The units, the organization using the state budget

-For the accounts of the units, the organization uses the NSNN funding (except where the Management Board is assigned to the XDCB investment project, which is a target program capital project that uses an account using the account), the registration filing uses an account of:

+ Registration paper uses account and pattern, signature template (numerical: 01a/MTK);

+ Decision (or real certificate) established the unit of the competent rank, except for certain cases specified at point b, Clause 5, Article 9 This Information;

+ The decision to appoint the office of the account Owner, the Chief Accounting (or the Accounting Officer);

+ NVQHNS registration certificate (Model 06A-MSNS-BTC, 06B-MSNS-BTC issued with Decision No. 90 /2007/QĐ-BTC).

-For the account of the Management Board that is assigned to XDCB investment project management, the target program capital project has an investment property, the registration filing using an account of:

+ Registration paper uses account and pattern, signature template (Form 01a/MTK);

+ The decision to establish the Project Management Board or Decision to approve the project, the decision to hand over the investment unit case;

+ The decision to appoint the office of the account holder, the Chief Accounting Officer (or the Chief Accounting Officer) if not yet stated in the decision to establish the Project Management Board, the decision to approve the project, the decision to hand over the investment holder;

+ NVQHNS registration certificate (Model 06A-MSNS-BTC, 06B-MSNS-BTC issued with Decision No. 90 /2007/QĐ-BTC).

b) Local financial institutions (Department of Finance, Financial Department-Planning, UBND)

For the account spent by the Order of Money, the account, the account, the account costs the transfer of each budget issued by the Chief Financial Officer (the provincial budget, the district), the chairman of the township (the municipal budget) as the owner. -No. Registration records using an account of:

-Registration using account and pattern, signature template (Form: 01a/MTK);

-Decision to appoint an account owner;

-The assignment text for the cadres to monitor the account with the Order of the Money, the account, the account, the account of the transfer expenses signed by the name of the "Chief of Accountant" on the evidence from the transaction accounting with KBNN.

c) The individuals

The individual case is required by the State Agency to require or allow registration of the use of accounts at KBNN by regulation at point b, Clause 2, Article 13 of this, registration records, and usage of accounts:

-Identification of the people or the passport;

-Registration using account and pattern, signature template (Form 01a/MTK);

-Certificate of identification number of units dealing with KBNN issued by KBNN.

d) Businesses, organizations

-For enterprises with state capital (including state-owned enterprises and a 1 member state LLC), the registration filing uses an account of:

+ Registration paper uses account and pattern, signature template (Form 01a/MTK);

+ Decision to establish a business;

+ The decision to appoint the office of the account Owner, the Chief Accounting (or the Accounting Officer);

+ NVQHNS registration certificate (Model 06A-MSNS-BTC, 06B-MSNS-BTC issued with Decision No. 90 /2007/QĐ-BTC ) or the KBNN-grade KBNN license number.

-For private enterprise, registration records using accounts include:

+ Registration paper uses account and pattern, signature template (Form 01a/MTK);

+ Business registration certification; Certificate of identification number of units of transactions with KBNN issued by KBNN;

+ The decision to appoint the position of the Chief Accounting Officer (in charge of accounting) or the staff text assignment of the accounting in charge of accounting.

The units, the organization has the authority to return the NSNNs.

For KBNN to have a sample control base, the signature on the magnetic certificate (NNN receivship order) and the reimbursable implementation of NSNN grants for the beneficiary, the unit, the organization has the authority to decide the return of the NSNN and send KBNN to the Profile. register using an account at KBNN, including:

-Registration using account and pattern, signature template (Form 01a/MTK);

-Decision to appoint an account owner.

2. Regulations on the reception, processing, registration of registration records using the account.

a) For the case files (department) accounting for control

-Units, organizations, individuals depending on the specific case of each specific case of 3 copies of the registration license using the account and pattern, the signature template (Form 01a/MTK) or the registration paper and the use of the account plugin (Form 01b/MTK), the proposed change template, the signature template (numerical template). 2 /MTK) the same subscription table uses a detailed account (Form 06a/MTK or 06b/MTK, if available) and the entire legal profile sent to KBNN where the account is used.

-The accounting (department) accountant receives the accounting of the accounting (department) accounting or the person who is elected (the department) accounting for the handling of the treatment, the KBNN leadership signs and performs as follows:

+ 01 copies of the full legal profile attached to the head office (department) accounting or the person who is authorized by the Head Office to monitor the process of registration and use of the account, the implementation put into the storage and destruction by regulation.

+ 01 copies at the unit accounting officer in charge of the unit, to cater to the control of the object with the sample pattern, the signature sample on the unit's magnetic certificate when trading at KBNN.

+ 01 to inform the unit, the organization knows the account of use (to sign the contract, record on the accounting from accounting, ...) when dealing with KBNN.

b) For room (department) files control control

-Units, organizations, individuals depending on the specific case of the 03-volume Registration License using the account and pattern, the signature template (Form 01a/MTK), Registration Paper and the use of the account plugin (Form 01b/MTK), the proposed change template, the signature template (Model 02 /MTK) with the Registration Table using a detailed account (Form 06a/MTK or 06b/MTK, if available) and the entire legal profile sent to KBNN where the account is used.

-Department officers (department) control the process of receiving the accounting of the accounting (department) accounting or the person who is authorized by the Head of the Department (department), the KBNN leadership of the review and implementation of the following:

+ 01 copies of the full legal profile attached to the head office (department) accounting or the person who is authorized by the Head Office to monitor the process of registration and use of the account, the implementation put into the storage and destruction by regulation.

+ 01 copies at the controller cadres assigned to the unit, for control of the control, which is shown to the pattern, the signature sample on the unit's magnetic certificate when dealing with KBNN.

+ 01 to inform the units, the owner of the portfolio knows the account used (to sign the contract, write on the accounting from the accounting, ..,) when dealing with KBNN.

-separately, the target program is a regular spending target, a career costing an investment, carrying out the process of receiving, processing, managing the specified profile at point a, paragraph 2, article 8 This Privacy.

Some of the comments on investment projects:

In the case of an investment unit where there are multiple projects or projects from multiple sources of funding, the project management unit is tasked with multiple projects or projects from multiple sources of funding.

+ If the projects have the same First Signature signor (the signature of the account holder and the authorized person) and the second signature signor (the signature of the Chief Accounting Officer and the authorized person) and the same pattern: Project management, the investment holder is only required and sent. KBNN 01 sets of registration records using an account with a detailed account table using a detailed account (Form: 06a/MTK or 06b/MTK).

+ If the projects are not jointly signed by the First Signor (the signature of the account holder and the authorized person) and the Second Signor (the signature of the Accountant and the authorized successor) or different pattern: The project management unit, the primary unit of the establishment and the sending KBNN. subscribed to and use the account for each project.

c) For the most effective records

For the sample pattern, the signature sample or other documents in the registration profile and the use of the full account, the accounting officer, the controller control over the full validity of each account, transferred back to the Dean (department) accounting or the head of the Chief. The (department) accounting for the mandate to close the register and use an all-year effective account, make it into storage and destroy by regulation.

What? 9. The contents of the registration profile using the account

1. Registration paper uses account and pattern, signature template (numerical: 01a/MTK)

a) Principles

-The registration paper uses the account and the pattern, the signature template is set up in 3 copies and must record all the regulatory elements on the template; the account owner and the seal of the unit, the organization (the individual account not stamped) sends the KBNN organ where the unit is located. register using an account (KBNN returns unit, organization, individual registered to use a 1-copy account).

-The content on the Registration Paper using the account and pattern, the signature template registered with KBNN has a value since the KBNN reported acceptance of registration requirements using the account and pattern, the signature template comes when the unit, the organization, the individual resigns the pattern, signature template (sent KBNN Paper to change the template template, signature template) or account of the account, stop trading at KBNN.

b) Some specific rules

(1) On the signature

(1.1.) For units, the organization uses NSNN and budget organizations:

First signature: is the signature of the Account Owner and the authorization to sign the account on behalf of the account.

-The case of the unit of prime minister, the proxy organization for others as the Account Owner must have a written authorization text to the account owner under the law of the law sent KBNN where the transaction is.

-The unit chief is not authorized to register the second signature register on behalf of the account owner.

For a Level 1 unit, 2, 3:

-The signature of the Account Owner is the signature of the Prime Minister, the organization or the signature of the authorized person as the Account Owner under the provisions of the law.

-The signature of the authorized person to sign the account owner that is written in the registration document using the account and template, the signature template:

+ The case of the unit principal is the Account Owner, who is signed by the authorized commission as the deputy or the unit chief under the charge of the financial management business (e.g., the head of the Planning-Finance Department of the Ministry, industry).

+ The case of the unit of the authorized unit for the Deputy of the Account Owner, who is authorized to sign as the subordinate of the subordinate unit in charge of the financial management business (e.g., the Secretary of Planning-Finance of the ministries, industry).

For a Level 4 unit:

-The signature of the Account Owner is the signature of the unit chief, the organization written in the Decision to establish the unit or text of the competent State agency (e.g., the Chief of Planning-Finance of the ministries, Chief of the People ' s Office of the Committee), or The signature of the authorized owner by the rule of law.

-The signature of the authorized person to sign the account of the account is the signature written in the registration document using the account and the signature, the signature template.

(Note: KBNN units do not save the appointment decision of the authorized document on behalf of the account).

Second signature: is the signature of the Chief Accounting Officer or the accounting charge of the unit and the authorized person to sign the Chief Accounting Officer or in charge of accounting.

-The units of the armed forces without the Chief Accounting are not registered to the second signature. Evidence from the transaction with KBNN where the chief accountant noted "No".

-On the registration document using the account and the pattern, the signature template needs to specify them, the name, the post of the signature register.

-Each unit is registered to a maximum of four first-person signatures (the account owner and three authorized); 3 signed the second signature (Accounting Chief and 2 authorized).

(Note: KBNN units do not save the appointment or assignment of the authorized person to sign the Chief Accounting Officer, in charge of Accounting).

Some of the comments on investment projects:

-The case of a direct investment unit dealing with KBNN, the first signature is the signature of the Prime Minister of Investment (or authorized persons), the second signature is the signature of the Chief Accounting Officer (or the authorized person's signature).

-The case of a registered project management project using an account at KBNN, the first signature is the signature of the chief (the Director) Project Management (or authorized person), the second signature is the signature of the Project Chief Accounting Board (or of the authorized person). power).

(1.2) For the financial institution when registering to use the collection account, the budget costs:

-First signature: is the signature of the Secretary of the unit (or the authorized person as the Account Owner) and the authorization to sign the account, in particular:

+ Central Budget: NSNN Leader-The Ministry of Finance, signing of the first letter; separately for the revenues, foreign capital expenditures: Leader of the Department of Debt Management and Foreign Finance-The First Secretary of the Treasury;

+ Thousands of provincial books: Head of the First Secretary of the Treasury;

+ District Budget: Head of the Financial Department for First Sign;

+ Social-level Budget: Chairman, vice president of the First Secretary of UBND.

-Second signature: is the signature of the assigned cadres, which manages the account of the account with the Order of the money, the recording account, the record, the account of the unit's transfer expenses, namely the following:

+ Central Budget: NSNN Management Department Leader-The NSNN (Ministry of Finance) signed a second signature on the grants issued by order, receivship, write-off; separately on receivship, foreign capital: Head of the Department of Debt Management and Finance on the second signature;

+ Provincial Budget: Head of the Department of Professional Affairs (Department of Finance) assigned to manage the account of the expenses by the Order of the money, the record account, the record, the account of the accounting expenses transferred to the second signature;

+ District Budget: Officer (Financial Chamber) is entrusted with the management of the account by the Order of the money, the record account, the record, the account of the accounting expenses transferred to the second signature;

+ Social Budget: Head of Accountant (or accounting charge) signed a second signature.

(1.3) For the individual:

-First signature: is the signature of the individual as the Account Owner (which does not register the signed script).

-Second signature: No second signature is registered.

-The case of a proxy account for another person carrying out the transaction at KBNN:

+ Must have the Account Owner of the Account Owner and the People ' s Certificate or Pasship of the authorized person;

+ The authorization is made only for each transaction.

(1.4) For the LLC a member state, businesses and other organizations:

-First signature: is the signature of the Secretary of the unit (or the authorized person as the owner of the account) or the agent of the law is inscribed in the Business Registration Certificate (for private enterprise) and the authorization to sign the account on behalf of the account.

For businesses, other organizations, the Chairperson is a representative in accordance with the law of the business, the organization. For a Member State LLC a member states: depending on the specific regulation at the Company ' s Charter, the Account Owner may be the Chairman of the Board Member, Director, or General Manager (Chairman of the board of members who may or may or may). hiring others as a Director or General Manager); the registration of the signatures is made as specified for the business, the organization stated above.

-Second signature: is the signature of the Chief Accounting Officer (or in charge of accounting) and the authorized person to sign the Chief Accounting.

(1.5) For the competent authorities reimbursable NNNN revenues:

-The state agency, the state agency has jurisdiction over the decision to repay the NNNN receivship (the signature on the order of reimbursable NNNN, the NNNN reimbursable order) registers the maximum of 4 first-person signatures (the account owner and three authorized).

-No second signature.

-The case due to the identity of the reimbursable unit NSNN needs to register more than the number of first-person signatures and the second signature signet according to the above stipulation, there must be a written consent of the State Treasury.

(2) On the mark pattern

-The registration registration pattern with KBNN is the registered mark at the public body, which is sealed into two (2) sharp marks.

-For units of the security bloc, defense: the pattern must be registered with the security agency in the industry (Defense, Security).

-For the Project Management Board to have incomplete legal status (without a separate seal): used the seal of the specified investment unit in the decision to establish the Project Management Board and must register the registration form of the investment unit with the KBNN agency where the project is located. The registration unit uses a transaction account.

-For the individual: not a sample register.

(3) Some other regulations:

-All signatures (the first signature, the second signature) must be signed into each evidence from a non-fading ink; not a charcoal paper, by red ink, black ink, by pencil; not used in printed letters, photocopies or inscriptions. Mark. The signature on the proof from a person's accounting must be unified and must be identical to the signed signature at the State Treasury.

-The mark of the unit, the organization on the evidence must be consistent with the registered value of the registered value at the State Treasury.

-For an account category at the content " ... day ... month ... the year ... Account holder. " On the evidence, the account owner must record the date, month, year, they, the name with the non-fade ink (or seal the account of the account owner) and seal of the unit, the organization.

2. Registration table and use of a detailed account (Form: 06a/MTK or Form 06b/MTK)

a) In use in the case of a transaction unit with a variety of funds, the investment unit has many projects or projects arranged from multiple sources of funding, the project management unit is tasked with multiple projects or projects deployed from the project. Many of the sources of many budgets are required to register and use multiple accounts with the same signature, the second signature, and the signature.

b) The number set up and sent KBNN: 03 copies.

3. The registration paper uses the account supplement (Form: 01b/MTK)

a) Use in the case of the application unit that adds a detailed account and does not change the legal profile), the signature template compared to the registration and use of an adjacent account.

b) The number set up and sent KBNN: 03 copies.

4. The proposed change pattern, signature template (numerical: 02 /MTK)

a) When changing the first signature signor, or the second signature signor, or changing the pattern, the legal profile compared to the previous registration: unit, the organization with an account at KBNN set up the proposed change pattern, the signature template (numerical: 02 /MTK) with legal filings change is relevant (if any) send KBNN where the transaction is.

b) The number set up and sent KBNN: 03 copies.

5. Decision or Certificate of Execution Form

a) The units sent the Decision (or Actual Certificate) to form the unit when the first registration and use of the account at KBNN (The copy must be witnessed, corroborated by the state agency with the authority to testify, corroborate, or close the official medical copy) of the agency on unit management).

The decision (or actual certificate) to form a unit was saved by KBNN with the registration filing using the unit's account.

b) The following units do not have to send a copy of the Decision (or the actual certificate) to form the unit:

-The organs of the Communist Party of Vietnam.

-State agencies in the central state include: The Office of the President of the State, the Office of the National Assembly, Government Office, ministries, peer agencies, government agencies.

-The body of the unions, the organization: the Vietnam National Front Committee, the Ho Chi Minh Communist Youth League, Vietnam Women's League, Vietnam Farmers ' Association, Vietnam Labor Federation, Vietnam Veterans Council.

-Office of the People's Committee.

-Armed Forces units (Defense, Security).

6. Decision to appoint the Office of the Account Owner, Chief Accounting

The primary or copy unit, the copy must be witnessed, corroborated by the state agency with the jurisdiction of the evidence, corroboration, or closing the primary medical copy of the agency on unit management for the prescribed documents at the point a, b paragraph.

a) For the case with the Decision to appoint the Office of the Account Owner, Chief Accounting:

-Units, the organization sent the Decision to appoint the Office of the Account Owner, the Chief Accounting Officer or the Executive Office of the Chief Accounting Officer for Accounting Officer to KBNN where the transaction is in the registration of the account.

-For the Company in stock: The case of the Director or General Manager as the account holder, the unit sends KBNN where the transaction decides to appoint the Director, the Director General is signed by the Chairman of the board.

-KBNN saves the decision to appoint the owner of the account Owner, the Chief Accounting Officer and the Registration Legal Profile and use the account of the unit.

b) For the absence of a decision to appoint the position of the account Owner, the Chief Accounting:

-The case of the unit of Prime Minister does not directly serve as the Chairman of the account, authorship to the deputy of the account, the unit that sends the authorized text to the Deputy Account Chairman by the law of the law to KBNN where the transaction is.

-The case of units with specific characteristics of organizational structure, functions, duties, powers, is allowed by law to place representative office headquarters in another area (having its own seal, which is responsible for deciding budget funding as an independent unit), The unit sends a dispatch text to the deputy chief minister in charge of each area to KBNN where the transaction is.

-The unit case is the body organizations whose heads are elected through the Resolution, the unit sent KBNN where the Exchange of Resolution or the Decision to recognize titles with the head of the head of the organization.

-For the holding company: The case of the HĐQT Chair as its account holder, the unit sends the shareholders ' Congress to elect HĐQT to KBNN where the transaction is.

-The unit case does not have the Chief Accounting Officer (or Accounting Officer), the accounting job assigned to the other task officer staff, or the accounting lease unit, the unit sent KBNN where the Accounting Chief text transaction (or the Planning Officer). The task force. If you have to hire a job as an accountant, the accounting unit must make sure that the law is correct.

c) The following units do not have to submit the Decision to appoint the Office of the Account Owner, Chief Accounting:

-The organs of the Communist Party of Vietnam.

-State agencies in the central state include: The Office of the President of the State, the Office of the National Assembly, Government Office, ministries, peer agencies, government agencies.

-The body of the unions, the organization: the Vietnam National Front Committee, the Ho Chi Minh Communist Youth League, Vietnam Women's League, Vietnam Farmers ' Association, Vietnam Labor Federation, Vietnam Veterans Council.

-Office of the People's Committee.

-Armed Forces units (Defense, Security).

d) The case with a decision to reappoint the position of the person who is registering the Account Owner, of the Chief Accounting or having a redistributed text to the person in charge of accounting, the units, the organization must send KBNN where the transaction of appointment or assignment documents is again. The KBNN unit is not responsible for monitoring the appointment of these titles.

The unit of the unit's use of a budget that is responsible for the right to the law for those who decide to appoint an account owner or the Registered Accountant of the Secretary at KBNN expired, but the unit has not yet decided to reappoint the office. of the person who is registering the account owner, of the Chief Accounting Officer, or without a redistributed text to the person in charge of the accounting.

7. Certificate of registration of unit codes with a relationship with the budget

Depending on the specific case, the units, the organization, the individual are given the financial authority or KBNN issuing the registration of the number of DVQHNS code registers or the Certificate of Contracting Units with KBNN, as follows:

-VQHNS registration certificate (volume 06A-MSNS-BTC) issued by the financial agency for the DVSDNS, the unit of the bill, the other units with the budget (N = 1, 2, 3).

-VQHNS registration certificate (06B-MSNS-BTC) issued by the financial agency for basic building investment projects (N = 7, 8).

-Certificate of identification number of units dealing with KBNN by the KBNN General Manager.

The State Treasury saves the registration of the NVQHNS code register, the unit-level identification certificate with KBNN of the unit, organization, individual in the application to open the account of the unit, organization, individual (the copy must be witnessed, corroborated by the state agency). The water has the authority to testify, to corroborate, or to close the primary medical copy of the agency on unit management).

What? 10. The method of sending registered records using accounts for KBNN

The sending and receiving of registration records and using the accounts of the units, the organization, the individual is made in the following method:

-Units, organizations, individuals, and directly submit the filing and use of the account (paper) on KBNN, where units, organizations, individuals register and use transaction accounts.

-The case has established an electronic portal: the Ministry of Finance will have a specific guide text on the case of units, organizations, individuals, and submit registration records using accounts for KBNN online through the electronic portal.

What? 11. The deadline for registration of registration records and account usage

1. The case of registration records and the use of the account of the unit, organization, full individual, valid, registered cadres and repayment of 1 2 votes in the registration of registered records using the account (Model 03 /MTK):

-01 to unit, organization, individual.

-1 filed with registration records using the account of the unit, organization, individual.

2. The case of registration records using the account of the unit, the organization, the individual is not full, is not valid, the cadet receives the case and returns the correct unit guide to the file to send KBNN.

3. Time of review, the registration resolution using the account (including the case sent via an electronic information portal) is 2 days of work since KBNN received the registration record using full account, the validity of the unit, the organization, the individual.

What? 12. Notice the account number for the unit, organization, individual registered to use the account.

After the settlement is done to register and use the account for units, organizations, individuals, KBNN implementing the registration filing using the account of the unit, organization, individual, paid 1 Registration Paper using the account and pattern, the signature template (Form 01 /MTK). And 01 The Registration Board uses a detailed account (if any) to inform units, organizations, individuals who know the number of accounts that have been agreed to by KBNN for use of a unit that reflects the correct number of accounts on contract, certificate from accounting, ... when dealing with KBNN.

Section 5

ACCOUNT COMBINATION PRINCIPLE

What? 13. The principle of combining account

1. The code combines the accounts of the units, the organization.

a) Project Account Group

-The code sections of the unit's account account, the organization includes: Accounting account code, budget-level code, DQHNS Code (Project Code, BQL project or unit of investment-for TK chi invested).

-The advance accounts, the advance, the state budget spent by KBNN when units, the organization withdrew the budget for spending, or payment with units, other organizations. The codes of this account include: Accounting account code, Budget Code Code, DQHNS Code (Project Code, BQL project or unit of investment-for TK).

b) The deposit account group, the account with deposit properties (temporary, temporary account)

The codes of the deposit account belonging to the account group must pay the deposit of the units, the organization consists of: The accounting account code, the Budget Code Code (the case without NS), the DQHNS code (or the unit code that deals with KBNN), the Program Code. target, project, and accounting of the details (the case with no CTMT code records 00000).

2. The unit level code is related to the budget

a) DVQHNS cryptography Agency in principle after:

Each unit has ties to the budget that is funded by the financial institution of a single VQHNS code and is used throughout the operation, since its inception until the end of operation. The DVQHNS code has been granted not to be used again to grant the unit with a relationship with another budget. For investment units, in addition to the investment unit's RVQHNS code, each DTXDCB project will be granted the project code.

The code-level process implemented by regulation at Decision No. 90 /2007/QĐ-BTC October 26, 2007 of the Secretary of the Treasury; Decision No. 51 /2008/QĐ-BTC July 14, 2008, of the Secretary of the Treasury for the amendment, the Numerical Decision added. 90 /2007/QĐ-BTC of the Minister of Finance.

b) KBNN grants the number of units of transactions with KBNN following the guidance of General Manager KBNN in the following cases:

-Units, organizations have dealings with KBNN, but have not yet been licensed by the KBHNS. 90 /2007/QĐ-BTC and Digital Decision 51 /2008/QĐ-BTC of the Minister of Finance (not under the granted subject code N= 1, 2, 3, 7, 8);

-Units, the organization has been granted the DVQHNS code, but due to the management requirements required to open an additional deposit account with the same accounting account code to keep track of the details of the various deposits.

-Units, organizations, individuals were required by the State Agency or authorized to open accounts at KBNN.

c) Defense-based units, security:

-Units of the Ministry of Public Security; the financial institution granting a general code to the regular genus (Code 1053629); 1 general code NQHNS for DTXDCB (Code 7004692).

-Units in the Ministry of Defense: the financial institution granting a general code to the regular genus (Code 1053630); a general code for DTXDCB (Code 7004686).

-KBNN grants KBNN trading unit numbers to the deposit account of each defense unit, security under the guidance of the Director General of the State Treasury.

d) For units that organize property procurement, goods from the state budget in a centralized way, are granted an additional 1 unit code with the budget for tracking, management, and utilization of centralized shopping expenses.

Section 6

ACCOUNT USING ACCOUNT

What? 14. Use of account

1. For an expected account

-Project units, investment units, Project Management Board are granted funding in the form of budget-funded (regular, XDCB investment, authorization, aid) using this account in accordance with the control regime and the state budget payment regime. It ' s a KBNN.

-The fund-funded base is open at KBNN and the funding is granted by the NSNN, the use of the budget, the first unit of the certificate (NSNN), to implement payment transactions.

-The ministries, the funding sector from the central budget are assigned to the bills, the purchase, the listing, etc. if there is a need for foreign currency from the state's centralized foreign currency fund, it is registered and used in an accounting account. The Exchange-KBNN, the registered case using accounts at KBNN, must be agreed by KBNN.

-To prohibit units from using the funds to withdraw money from a deposit account to the deposit account of its unit, except for cases where the state agency has jurisdiction.

-Do not use the expected account to take on payments due to other units paid, except for payments from the other bank or KBNN account paid back, the payment repayment of the bill and the recovery of the budget expenses, recovered investment capital XDCB due to ĐVSDNS, the investment holder who paid NSNN when the budget was not resolved.

2. For deposit accounts

-Units, organizations, individuals are only using their accounts to trade within the unit ' s operating range and in accordance with the registered account content with KBNN; only used in the range of balances of the account and must follow the rules of the application. the payment regime does not use cash, the cash management regime, the financial regime of the State.

-The payments from the deposit account of the unit, the organization, the individual must be based on the valid, legal standard (Mandate of the Committee) of the account. The KBNN is entitled and is responsible for the account of the unit's account, the organization, the individual to perform the payment in the unit case, the organization, the individual violation of the payment discipline, or the decision of the competent State Agency.

-The unit case, the organization, the slow individual submit the submission to NSNN, the required base of the state agency with jurisdiction:

+ KBNN is entitled to automatically extract the deposit account of the unit, organization, that individual file NSNN.

+ The unit 's account case, the organization, which individuals do not have enough balances or the remainder of the balance to extract, KBNN notes the missing currency tracking book, when the unit' s deposit account, the organization, the individual has enough balances, KBNN continues to extract NSNN and charge. It ' s slow to submit to regulation.

-Strict units, rental organizations, lend money to KBNN.

-The unit case, the organization, the individual who uses the deposit account does not match the contents of the registered account or breach of the payment procedure: KBNN has the right to refuse to pay and return the certificate from payment to unit, organization, individual reorganization.

-The unit case, the organization, the individual breach of the financial regime, KBNN will retain the certificates from payment to inform the state agency with the authority to review, process.

3. For a deposit-based account

-The same as paragraph 2, Article 14 states above.

-Private transfer from accounts payable to the money, the pending temporary deposit (TK 3940) of the relevant units must be accompanied by a written document of the competent State agency. The unit's handling and commissable text base, KBNN does the prescribed cost.

Section 7

LOCKDOWN, LOCKDOWN, AND ACCOUNT.

What? 15. The principle of blockade, lockdown, and account of the account

-When the blockade, the release or account of the account, the units, the organization, the individual and the State Treasury must give the data the data, confirm the balance to the date of the projection, set the text (2 copies) with the signatures and marks of the two sides, each holding one copy.

-The handling and transfer of the balance of the account to another place is required by a specific requirement that is permitted by the law of the unit, organization, individual or the request of the authority of the state authority.

What? 16. Content execute the blockade, lockdown, and all accounts.

1. Account of Account

The account of the unit, the organization, the individual is blocked in the following cases:

-When the proposed text of the state agencies has jurisdiction.

-The account owner violates the payment discipline such as: lease, borrow an account, use the target false account.

-The account owner is a dead individual but no legal or legal authority.

2. Deliver Account

The release of the account made by the decision of the state agency has jurisdiction.

3. Account of Account

-The unit door account, the organization, the individual is accounted for in the following cases:

+ Units, organizations, individuals no longer have a trading legal name due to mergers, dissolution.

+ Units, organizations, individuals have the requirement to change the registration place and use the account.

+ The account owner has the text that requires the account of the account.

+ Done by the disposal Decision of the Court of Jurisdiction.

+ The account of the unit, the organization, the individual does not operate continuously after a 24-month period (except for the investment payment account).

-For the above case, KBNN informs the owner of the account; after 30 days from the date of the notification, if the account owner does not have an opinion, the balance on the account is processed as follows:

+ For residual numbers from the NSNN, KBNN is the subject of the NNSN.

+ For the unsourced balance of the NSNN, KBNN does the procedure to move into the pending interim account and execute the settlement under the decision of the competent State agency.

Section 8

PASSPORT, CONFIRM ACCOUNT BALANCE

What? 17. Time of confirmation of account balance

1. The deposit accounts for deposit and account properties are deposited.

-The release of the deposit unit of the transaction unit is made monthly (year), including the first balance, the number of births in the period and the final balance.

-Unit, organization, individual to KBNN 04 confirming the balance of deposit accounts at KBNN The number of 05-05-05-DCSDTK/KBNN issued by this Notice replaces the confirmation of the balance of deposit account balance at KBNN The DC-04/KB specified in Digital Information 109 /2011/TT-BTC . After the test, the match is correct, KBNN signs the confirmation, which is stamped "The Treasury Accounting" and processed:

+ 1 in KBNN.

+ 03 resent units (01 units filed, 01 issued on, 01).

2. Deal with Level 4, advance, and temporary payment.

-The projection of the fourth-level draft data, the response and payment of the advance: being done quarterly (year) by Form 01-SDKP/DVDT and Form 02-SDKP/ĐVDT issued under this Notice (These models replace the F02-3aH, F02-3bH banner rules in the Information). number 185 /2010/TT-BTC November 15, 2010 of the Ministry of Finance of the Revised Guidelines, supplemation of the Executive Administrative Administrative Mode accompanying Decision No. 19 /2006/QĐ-BTC March 30, 2006 by Minister of Finance). The unit uses the budget to send KBNN 04 on a budget budget for the budget budget at the State Treasury (Model 01-SDKP/DVDT), 04 in the United States. After the test, the passport, validation of the data, KBNN signs the confirmation, which marks the "Treasury Accounting" and processed:

+ 1 in KBNN.

+ 03 resent units (01 units filed, 01 issued on, 01).

Note:

-A class of 4-zero-level (KBNN)-issued a non-allocation, KBNN units perform a projection, confirming the number of metrics with a 4-level reserve unit according to the number of the allocated data on the system, the number used, the rest on the system. The correct case of the correct case between the number delivered in the decision with the number allocated on the system, the unit using the processing budget is as follows:

+ For the provincial budget, the unit district performs a reference to the upper-level accounting unit, the number of the local financial body expected to be delivered according to each decision with the allocation amount on the system.

+ For the NSTW due to ministries, industry and the Ministry of Finance (Department of Professional Finance) responsible for entering and allocation on the system, the unit makes a reference to the upper-level accounting unit, the Professional Finance Case-BTC details the number of bills delivered each. Oh,

-The case of detection of the unit ' s number of units with confusion, incorrect or erronable, KBNN informed the unified unit of adjustment. The unit case of KBNN detection is not true for the actual number of actual births at the unit that it needs to be notified, rereference to KBNN, to ensure that the data between KBNN and the unit is always matched correctly.

What? 18. The deadline for the passport execution, validation of the account balance

In the year of budget, the deadline for the implementation of the passport, which confirmed the number of the slog account balances on the next 5 months for the deposit and Account Account counts, the first 5 months of the following quarter for the Account Account. The expiration date of the NSNN data is the end of the year of the year of the end of 10 February.

The units, the organization, the individual sent the passport, confirm the account balance to KBNN to implement the passport that confirms the specified number of metrics. The 3-day delay since the release of the passport, confirmed, KBNN is responsible for the projection, validation, and repayment of the results for DVSDNS, the organization and the related individual.

Section 9

REGULATIONS ON DEPOSIT RATES, PAYMENT OF PAYMENT SERVICES

What? 19. Prepaid Interest Rules

1. The Subject is not entitled to gain interest

-The deposit account of the bill unit (including the other deposit account of the expected unit), the deposit account of the investment unit, the project owner opened at KBNN and was granted funding from NSNN.

-The deposit accounts of units, organizations, individuals, private enterprises, state-owned enterprises (including state-owned enterprises and one-member state-based LLC) provide goods, services such as light electricity, electricity and water supply. Light, telephone, water, etc. agreed by KBNN for registration, using an account at KBNN where the unit receives the purchase of the goods, the service of the purchase unit.

-The mandatory deposit accounts must be open at KBNN, except for the case of interest in the decision of the competent State agency.

2. The Subject is entitled to the deposit interest

-Account of the Central Committee ' s Financial Reserve Fund and the provincial level (in Vietnam, by foreign currency);

-Vietnam Social Insurance Fund (including the collection account);

-Account of the health insurance fund;

-XDCB investment capital account of Vietnam Social Insurance;

-The deposit account of the businesses, the economic institutions (if any);

-The deposits of units, organizations, individuals who do not have the origin of the NSNN sent at KBNN by the KBNN are paid monthly.

-Other deposit accounts are entitled to the specific regulation of the competent state agency.

3. The level of interest rates sent and the calculation method

a) The amount of interest deposit

The deposit account of the unit, organization, individual open at the KBNN units stipulated at paragraph 2 above the benefit of interest in the non-term deposit rate of the State Bank paid to KBNN in the same period. KBNN, the city announces interest rate of the State Bank for KBNN for each KBNN county, the district directly.

b)

-The interest in sending the units, the organization, the individual KBNN counts once on the last day of the month and is transferred to the slog unit in the first five days of the month after the holidays, holidays.

-The balance of interest is the final amount of all the days of the month (the actual number of days) on the deposit account of the unit, the organization, the individual.

-The number of interest days in the month is agreed to be at least 30 days, the interest used in the formula is the monthly interest rate.

-The amount must be paid to the unit, the organization, the individual is calculated according to the rate of interest according to the volume, the formula is as follows:

The amount must be paid =

D1 + D2 + D3 + ... + D31

x Interest Rate

30

In it:

D1: The account balance of the 01 of the month ...

D2: The balance of interest in the 02 of the month ...

D3: The monthly balance account balance of the month ...

What?

D31: The account balance of 31 of the month ... (if the month ... has 31 days).

(Total day total is the number of days of interest months, possibly 28, 29, 30 or 31 days).

What? 20. Payment Services Regulation

1. Subject and payment of payment service fees

-The payment service toll object, including:

+ The open deposit accounts at KBNN are benefitated by regulation at Clause 2, Article 19, this message when payment of payment must pay the payment service fee.

+ Units, organizations, individuals who do not register and use deposit accounts at KBNN where units, organizations, individuals pay, but have the need to submit cash into KBNN for payment with units, organizations, individuals who have an account at KBNN other than the case for filing. NSNN at KBNN.

+ The case of transferring money to the unit is enjoyed, but the wrong address and being returned by the bank due to the unit ' s fault, the organization, which transfers the money next time unit, organization, the individual must pay the payment service fee for KBNN (performed by each time unit transfer unit) The money.

+ For the unit case that provides a proxy service to KBNN offers the procurement on the basis of a contracting contract between KBNN and the procurement unit, the unit provides the service goods to pay the payment service fee.

-The level of payment of payment service is calculated at the expense of KBNN's State Bank at the time of the payment of the payment service.

a) Principles

The collection of payment services is carried out in accordance with the following principles:

-KBNN does not return the payment of the payment service that has been obtained in the unit case, the organization, the individual requesting the cancellation of the payment service or the payment service failed because of the flaws, the incident was not caused by KBNN ' s fault.

-KBNN does not charge payment services to direct payments between units, organizations, individuals with KBNN (quote accounts to pay the payment service fee, pay the purchase of the Treasury, etc.), between unit, organization with units, organizations, individuals, and others. In addition to registering and using an account at a KBNN.

-KBNN does not automatically deduct the amount of payment of the unit, which organizes to collect payment services.

b) The method for payment of payment services

The KBNN units perform payment service toll in 1 of the two methods below:

-Record each time: KBNN counts and toll the payment service of the unit, which is held upon the implementation of payment service (applicable to unit, organization, non-regular individuals dealing with KBNN or unit, organization, individuals filing cash into KBNN for payment). transfer money to other units, except for the case in order to submit NSNN at KBNN otherwise).

-Monthly Periodic: Periodic Procurement is done on the basis of the agreement (Payment Contract) between KBNN units with units, organizations, individuals registered and using accounts at KBNN, end of the month base on the agreement in the contract, KBNN argues. The spreadsheet charge payment services and performs the toll in one of the following two methods:

+ The magnetic reasoning and extracts of the deposit of the unit, organization, individual to collect payment services; at the same time submit a certificate from the debt guarantee to the unit, the organization.

+ To the unit, organization, individual to actively submit payment services to KBNN (KBNN).

3. Accounting booklet

-The revenues from payment service fees and deposit accounts payable to units, the organization is accounting for accounting by the guidelines of the State Treasury.

-periodically (month, year), lower-level KBNN units and submit Report Report, career operations and business manufacturing operations (B03-TC denominated by Decision No. 2345 /QĐ-BTC on 11 July 2007 by the Minister of Finance), which reflects the full range of activities. deposit accounts and payment services on KBNN.

Chapter III

THE ORGANIZATION.

What? 21.

This investment comes into effect after 45 days from the date of signing and replacing the Digital 109 /2011/TT-BTC 01/08/2011 of the Ministry of Finance on the Open Instruction and Account use at the State Treasury in the condition of applying TABMIS.

What? 22. Organization to execute

General Director KBNN, Secretary of State Budget, the Chief of Accounting and Audit Mode, Director of the Bureau of News and Financial Statistics, Chief Financial Officer, Chief of the Department of Finance, and subordinated the Ministry of Finance, participating units of TABMIS, Other units have dealings with KBNN within their functional range, their powers are responsible for implementing the implementation, the direction of implementation and examination of this private execution.

KT. MINISTER.
Captain.

(signed)

Chief of the Army.