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Circular 55/2014/ttlt-Btc-Bgtvt: Guide To Financial Management Mechanism For The Vietnam Register

Original Language Title: Thông tư liên tịch 55/2014/TTLT-BTC-BGTVT: Hướng dẫn cơ chế quản lý tài chính đối với Cục Đăng kiểm Việt Nam

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IT ' S A DEPARTMENT OF TRANSPORTATION.
Number: 55 /2014/TTLT-BTC-BGTVT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 25, 2014

FEDERAL INFORMATION

Oh. I ' m going to give you the financial management mechanism. - All right Fuck! Check. V. All right N a Go.

________________

Base of Protocol 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 the Government rules out the executive order ordinance, the fee; the digital decree. 24 /2006/NĐ-CP 06/3/2006 of the Government amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the law enforcement and fees;

Base of Protocol 71 /2013/NĐ-CP July 11, 2013 of the Government on Investment Capital Investment in Business and Financial Management for the State-held business holds 100% of the charter capital;

Base of Protocol 99 /2012/NĐ-CP November 15, 2012 of the Government on assignment, devolve implementation of rights, responsibilities, obligations of state owners to the business and state capital invested in the business;

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;

Base of Protocol 107 /2012/NĐ-CP December 20, 2012 the Government regulates the functions, duties, powers, and organizational structure of the Ministry of Transport;

Base Decision Base 67 /2013/QD-TTg 12 November 2013 by Prime Minister of the Government of the Government of Vietnam.

The Minister of Finance and Minister of Transportation issued a joint venture of Finance guidelines for financial management of the Vietnam Registry as follows:

Chapter I

GENERAL REGULATION

What? 1. The tuning range and subject apply

1. This information specifies the basis of financial management applicable to the Vietnam Department of Registration and the units of the Vietnam Bureau of Registration.

2. The sources, the administrative costs of the career that the State Budget assigned to the Vietnam Post Office are managed, the accounting, separate decisions by the provisions of the Budget Law, do not apply to the provisions of this Privacy Act.

Chapter II

SPECIFIC REGULATION

I. MANAGEMENT AND USE OF CAPITAL, ASSETS

What? 2. Active Capital and Capital Security at the Vietnam Register

1. The operating capital of the Vietnam Register includes: Capital of State Investment in the Vietnam Post Office and other sources of capital by law.

2. The State Investment Authority at the Vietnam Register includes: State-issued capital to the Vietnam Post Office when established and throughout the operation process; capital is receiving from other places moving to the decision of the competent grant; the value of the following countries. to the aid, to donate, to the property of the host; which is supplemated from the profit after the tax; the value of the land and other provisions are counted on the state capital by law.

3. Secure Capital:

The Vietnam Bureau is responsible for the conservation and development of the investment state in the Vietnam Post Office. In the six-month period, every year the Vietnamese Bureau of Registration has to assess the use of capital by regulation. In the case of capital upheaval, the Vietnam Department of Registration is responsible for reporting the Ministry of Transport and the Ministry of Finance to monitor, monitor.

a)

The base is on interest only, the loss of the Vietnam Bureau according to the quarterly financial report, the year to assess the level of capital coverage.

For the case with interest or no loss, the level of coverage is determined by the H factor:

H =

Equity at the time of the report

The equity last year was adjacent to the report.

In it:

-equity to determine the level of capital protection that includes the equity source of the owner (code 411), the development investment fund (code 417), the underlying source of capital construction (code 421) on the Balance Sheet according to the quarterly financial report or the year. (The number B 01-DN issued with the number of digits) 15 /2006/QĐ-BTC April 20, 2006, of the Secretary of the Treasury and the revised text, add, replace, if available.

-When determining the amount of capital conservation as specified above, the Vietnam Registry must exclude objective factors that affect the change of capital in the report as: additional investment state capital for the Vietnam Registry, state capital transferred from The other place.

The method of assessing the level of conservation of capital: if the system H = 1 National Bureau of Registration is preserved, the H> 1 Register of Vietnam has developed capital.

b) The case of the Vietnam Registration Authority has not yet been preserved (the total revenue is less than the sum), the Director of the Bureau of Foreign Affairs of Vietnam must have a nuclear program report, remediation in time to send the Ministry of Transport, the Ministry of Finance and Finance. responsible for the financial situation of the Vietnam Department of Registration.

c) The Vietnam Post Office has a responsibility to preserve the capital by the following measures:

-Do the right management of capital usage, assets, distribution of profits, other financial management and accounting mode under the rule of law.

-Buy property insurance according to the law.

-Timely handling of the cost of the property, the debt is not likely to recover and to extract the risk-in-regulation.

-Other measures on the conservation of capital and state assets under the rule of law.

What? 3. Manage debts receivable, debt payable

1. Debt management must record

a)

-Build and enact the statute of management of the debt receivable, assignment and validation of the responsibility of the collective, individual in tracking, recall, payment of debts;

-The window follows the debt by each subject of debt; regularly categoring debts (turnover of debt, hard debt, debt is not likely to recover), the foreman revoking the debt.

-Must follow the details according to each type of currency for the debt receivable debt of foreign origin; at the end of the period, reassess and process the rate of price difference by regulation.

-The Director of the Bureau of Vietnam and the Director of the subordinated units responsible for timely handling of the debts must be difficult, the debt is unrecoverable. If the unprocessed debt is not processed in accordance with this provision, the Director of the Service of Vietnam or the Director of the relevant subordinated unit shall be dismissed as the case of an untrue financial situation of the order. Yeah, it's from the last 02 to If it is not possible to handle the time leading to the loss of state investment in the Vietnam Register, the Director of the Bureau of Foreign Affairs of Vietnam and the Director of subordinated units must be held accountable to the Ministry of Transport and before the law.

-The debt must be difficult to claim that the debts must have been too long overdue payment for 6 months (as per the initial payment deadline, not to date the payment extension time), the Vietnam Bureau of Registration has adopted the handling measures such as confirmation screenings, the bar ' s chief said. But it ' s not recovered; or the debt receivable payment, but the creditor is the economic organization that has entered bankruptcy, is doing the procedure, the missing person, the fugitive, is being prosecuted by the law. Detention, trial, execution, or death. The Vietnam Post Office is responsible for extracts the bill for the debt that must be difficult to require by the Ministry of Finance.

-The debt must be revoked, the Vietnam Registry is responsible for the handling of the individual's compensation, the relevant collective, the remainder being offset by a debt reserve that must be difficult to obtain. If there is a lack of accounting, the operation costs the Bureau of Vietnam.

Debt is not likely to recover after processing, the Vietnam Post Office still has to monitor on an account in addition to the balance sheet and the recall organization. The proceeds were paid into the Vietnam Bureau's income.

b) the powers of the Vietnam Registry

The Bureau of Vietnam is entitled to sell the debts of the past, and the debt is hard to obtain, and the debt is not required for return. The sale of debt is only made to economic organizations that have business functions purchasing debt, not to be sold in direct debt to the creditless. The sale price of debts is agreed upon by the parties and is responsible for the decision to sell the debt. The sale of debt that leads to losses, loss of capital, or loss of the ability to pay leads to financial disproportionation, the Director of Vietnam ' s Bureau of Registration and who is directly involved in the birth of debts must be compensated by regulations. of the law.

2. Manage debts to pay

a) Open the full tracking of debts that must be paid in both of the paid interest;

b) The payment of the debts must be paid in accordance with the pledged deadline. Frequently review, evaluation, analysis of the Bureau's debt payment, early detection of difficult situations in debt payment to have a timely recovery solution not to give birth to overdue debts. Debts are paid without paying, with no object to pay, and the accounting of the Vietnam Registry.

What? 4. Investment, Construction, fixed property purchases

1. Vietnam Service has to build a plan for five-year investment projects approved by the Department of Transportation.

2. Vietnam 's Bureau of Registration Authority decides whether to shop for property and investment projects, construction has a smaller value or equal to 30% of the equity (code 411 + 417 + 421) that scored on the Bureau' s Financial Reporting published in the nearest quarter, but not excessive. the highest of the Group B project under the law of investment project management, construction.

3. For asset procurement or investment projects, construction exceeds the stipulation at paragraph 2 This, the Vietnam Post Office is responsible for the Department of Transport or Licensed Transportation.

4. The procedure, the investment procedure that follows the provisions of the law on investment project management, construction.

5. Vietnam ' s Bureau of Registration is determined to move the assets in the internal affairs of the Vietnam Department of Registration. For the property is the office of office, before the transfer must be approved by the Ministry of Transport in writing.

What? 5. depreciation of fixed assets

The existing fixed assets of the Vietnam Registry are managed, used, and cited depreciation by the provisions of the Ministry of Finance.

What? 6. Liquor, fixed asset

1. The Vietnamese Bureau of Registration is franchisable, the fixed asset liquoration, technical backward, without the need to use or not be used to recover capital on the principle of public, transparency, capital conservation.

2. The authority to decide the liquoration, the fixed asset sale:

a) The direct assets that cater to the service supply service of the Vietnam Department of Registration (the factory, machinery, test equipment, testing, test lines etc.) when the concession is sold, liquing must be agreed by the Ministry of Transportation in written consent. The Ministry of Transport will consider the mandate to the Vietnam Registry to be allowed to actively liquorate for certain assets in specific cases.

b) For other assets, Vietnam ' s Bureau of Registration is decided on the liquoration, fixed-value of fixed assets under 50% of the owner's equity on the Vietnam Register's Financial Reporting published in the near quarter. Yes. The liquoration, fixed property of fixed assets, is greater than the level of resolution stated by the Director of the Bureau of Vietnam to report the Department of Transportation.

3. The case of a fixed-asset concession by the Vietnam Department of Registration is not able to recover enough capital, the Vietnam Registry must clear the cause and report the Department of Transport and the Ministry of Finance before the fixed-asset sale is fixed. to carry out surveillance.

4. Alone in case of a new fixed-investment asset due to not bringing economic efficiency according to the initial approval method, the Vietnam Post Office has no need to continue to exploit the use that the sale of assets is unlikely to recover enough capital investment. led to the Vietnam Bureau of Registration, which does not pay a contract loan, or a loan contract, to clarify the responsibility of those involved to report the Department of Transportation in accordance with the provisions of the law.

5. The liquoration method, fixed asset concession: The fixed asset concession is made by an auction form through an organization that sells asset prices or by the self-organizing unit that is publicly executed in accordance with the same order, the procedure. the law of the sale of property prices. In the case of the remaining value of the asset fixed, the sale notes on a accounting book of less than 100 million, the Director of the Bureau of the Bureau of Statistics Vietnam decided to choose the sale by means of auction or agreement but not below market price. Where the fixed property is not trading on the market, the Vietnamese Bureau of Registration is hired to be able to determine the valuation price that determines the property sales according to the above methods.

6. Presentation of the fixed asset liquoration procedure by the Ministry of Finance.

What? 7. Asset Audit

1. The Vietnamese Bureau of Registration must hold periodic or groundbreaking inventory to determine the amount of assets (fixed assets and long-term investment assets, net assets and short-term investments), which treats debts that must be paid, receivable when the accounting key is set to report. The fiscal year; when making the decision to split, split, merge, merge, transfer ownership; after the disaster, the enemy; or, for some reason, caused the property of the unit's property; or, according to the state's sovereignty. For property inheritance, lack, unrecoverable debt, the overdue debt needs to determine the cause, the responsibility of those involved, and determine the extent of the required material compensation.

2. Process Processing:

a) Processing the asset loss after the audit

Property losses are lost property, deficiency, damage, poor loss, loss of dignity, backward fashion, backward engineering, stagnant inventory in periodic inventory and inventory count. The Vietnamese Bureau of Registration must determine the value that has been lost, the cause, responsibility and processing as follows:

-If it is the cause of the cause, the person who causes the damage must be compensated by the rule of law. The Director of the Bureau of the Bureau of Vietnam decided to pay compensation to the rule of law and was responsible for its decision.

-The asset bought the insurance if the losses were handled according to the insurance contract.

-The value of the property losses after compensated by the individual's compensation, the collective, of the insurance organization without the lack of accounting at the expense of the business production during the period.

-Special cases due to natural disasters or adverse causes of damage, Vietnam ' s Bureau of Registration is not self-recoverable, the Director of the Vietnam Department of Registration is planning to handle the transportation of the Ministry of Transport and the Ministry of Foreign Affairs. Finance. After the Ministry of Finance's opinion, the Ministry of Transport decided to handle the damage under jurisdiction.

-The Vietnam Post Office is responsible for timely handling of the property losses, the case for which property losses are not processed, Vietnam ' s Bureau of Registration will be held accountable to the Transport Ministry as the case of the report. It ' s not really a business financial situation.

b) The post-inventory property is the difference between the number of actual assets that inventory with the number of properties listed on the accounting book, the value of the property inherited by the inventory into the income of the business.

What? 8. Review Property

1. The Vietnamese Bureau of Registration performs reassessment of the property according to the decision of the competent state agency.

2. The reassessment of the property must follow the rules of the State. The arbiter increases or decreases the value due to reassessment of the property made by the state's current regulation of each specific case.

II. REVENUE, COST, AND OPERATIONAL RESULTS

What? 9. Other Revenue and Income

1. The revenue of the Vietnam Bureau of Registration includes revenue from the operation to provide services and financial operating revenues, in which:

a) Revenue from the service offering service is the full amount of money that must be collected in the period from the provision of the service of the Vietnam Bureau of Registration, including:

-Registration activity revenue, including: Browse, vehicle design appraisal, device in the field of transport before new closure or swaps; testing, technical safety testing, and environmental protection for vehicles, devices, equipment, and equipment. in the area of transportation; the evaluation of the safety management system, the security system, the Vietnam Sea ship security plan under the provisions of the International Code of Law on Safety Management (ISM Code) and the International Code of Security Management for ships and berths (ISPS); testing, evaluation of maritime labor under the 2006 Maritime Labor Convention (MLC 2006); assessment and issuing of quality management system certification, the company said. protecting the environment at the request of organizations, businesses by the regulation of the law; monitoring the state of vehicle engineering, transport equipment and vehicles, exploration equipment, mining, shipping of oil and gas on the sea at the request of the agency. The state or the owner of the facilities; in cooperation with foreign regioners in the mandate to examine each other under the agreement and other activities under the regulation of the State.

-Other revenues associated with post-checking activities such as: Post-examination training, release of the Journal of Registration, Embryonic Stamp and book-level registration for post-level registration units; the collection of certificates of certification and the toll of road use by road. The media is quoted as saying by law.

-Revenue from service operations in addition to the post-registration utility mission, including: sales agent for motor vehicles, consulting, technical science services related to technical safety of vehicles, transportation equipment, and other investments in the service of the United States. It's different from the rules.

b) Revenue of financial activity: Banking deposit collection, interest due to foreign exchange rates by current regulation.

2. Other income includes payments from liquoration, fixed-asset concessions, restitution of the insured, the debt payable today to the loss of income, collecting fines of the customer due to breach of contract and other revenues according to the regulations. of the law.

What? 10. Cost

The cost of the Vietnam Registry is that the costs arise in relation to the activities of the Vietnam Register in the fiscal year: the cost of service to service provision operations, financial operating costs, and other costs.

1. Cost of service provision operation:

a) Cost of registration activity, including:

-The cost of raw materials, fuel, motivation, sales of finished goods, external services (in accordance with actual attriation and actual price prices), the cost of allocation of tools, labor instruments, fixed asset repair costs, cost of prior to major repair costs A fixed asset.

-Financial depreciation costs fixed by regulation at Article 5 of this Smart;

-Cost of wages, wages, cost-to-pay costs are paid to workers according to the current state regime;

-Social insurance costs, corporate funding, health insurance, unemployment insurance for workers that the Vietnam Registry must submit as regulation;

-Cost of transactions, brokerage, hospitality, marketing, commercial promotion, advertising, meeting integration at the cost of the actual and the provisions of the corporate income tax law;

-Other money costs by regulation, including: resource taxes, land taxes, taxes, etc.; land rent; employment allowance, loss of employment for workers; training to raise the capacity of management, skilled workers; and for medical work in accordance with employment. regulation; reward innovation, increase labor productivity, reward money savings and costs. The award was decided by the Director of the Bureau of Vietnam to be based on the effectiveness of the work, but not higher than the cost savings due to the work earned for 1 year; cost for female labor; costs for environmental protection; The cost of the labour is for the worker; the cost of the party work, the body at the Vietnam Registry (the portion of the party's funding, the body is spent from the specified source) and other money expenses.

-The actual cost of property losses, the debt must be obtained without the ability to recall by regulation at Article 3, Article 7 of this Information.

-The value of the reserves rebate the inventory, the debt bill must be difficult to collect, as specified by the stipulation at 1 Article 3 of this Smart, the ratio of the amount to the long-term loan balance of foreign currency, the cost of prior to the warranty of the product, It ' s a bill that ' s defined by law for the business of operations in the field of particular.

b) The cost of other activities related to the login activity:

-Regulated faculty members and expenses associated with training organization, editorial expenses, royalties, print related to the release of the magazine, the printing details of the sample, stamps, books to grant the registration units as specified;

-Expenses related to the collection of registration of registration certificates and the toll of road use by vehicle input vehicle.

c) The cost for service activity off the task of registration utility, including:

-The regime's salary for individuals who participate directly in service activities;

-Principles of materials, supplies, stationers, tools tools;

-The depreciation of the asset fixed by regulation;

-The cost of the regime.

-fixed asset lease (if any);

-The allocation costs for service operations in addition to the registration of the registered utility, including: fair rent, work venue, electrical, water, telephone, fax, internet, newspaper, journal, public service.

-Other money expenses by regulations.

2. Financial operating costs, including: interest rates, rate arbitrates, payment discount costs, and other financial expenses by regulation;

3. Other expenses, including: cost of the concession, fixed asset liquoration (including the remaining value of the fixed asset when liquing, concession); the following deficit asset (after excluding the responsibility of the collective, the relevant individual); the cost of the cost. recall debts that had wiped out accounting; the cost of fines due to the breach of the contract; other costs under the rule of law.

4. Does not count on the cost of business production of which other sources have warranties or is not related to the following business production:

a) The cost of building procurement, installation of tangible, intanable, tangible fixed assets.

b) The cost of capital gains is calculated at the cost of investment and construction.

c) Other expenditures are not related to the operation of the Vietnam Register; the expenses are not valid.

d) The fines of the violation of the law did not bear the name of the Vietnam Register that was perpetrated by the individual.

What? 11. Cost management

The Vietnam Department of Registration must strictly manage the costs of reducing costs in order to increase profits by the following management measures:

1. Build, enact and organize the implementation of economic-engineering formats that are consistent with economic characteristics-engineering, organizational modeling, the level of equipment of the Vietnam Post Office. The rating must be disseminable to the execution, public publication of the entire staff staff in the Vietnam Register knows to perform and test, monitor.

The case does not implement the norms, which increases the cost of a clear analysis of the cause, responsibility for processing under the rule of law. If the cause of the owner is to pay for damages. The authority determines the degree of compensation in accordance with Article 2 of this Article 7.

2. The term cost analysis aims to detect weak, poorly sewn-up, factors that increase the cost to have timely remedied solutions.

3. The event that the volume of work volume increased to an increase in the cost of more than 15% compared to the financial plan being delivered, the Vietnam Bureau must report the Department of Transportation to review and submit to the Treasury Department opinion before adjusting the plan.

What? 12. Profit

The annual implementation of the Vietnam Registry is the difference between total revenue made in the year set at Article 9 and the total cost of implementation in the year stated at Article 10 of this Information.

III. PROFIT DISTRIBUTION

What? 13. Distribution of profit

The implementation of the Vietnam Registry after compensated the previous year by the provisions of the corporate income tax law, citing the scientific and technological development fund by law, paying corporate income tax, the remaining profitable portion of the business. to be distributed as follows:

1. Blunking the loss of the previous year ' s loss expired on the pre-tax profit.

2. The remaining profit after subtracted from the specified content at these 1 Article 1 is distributed as follows:

a) Quote 30% into the Development Investment Fund.

b) Quote two reward funds, the welfare that imples the assessment criteria for the results of the unit's implementation in the year of the unit, namely:

-extract of two reward funds, the maximum welfare equal to 3 months of actual salary when satisfying the following conditions:

+ Other revenue and income increased compared to the plan, in which the revenue supply of the registered utility service was completed by the Department of Transportation to exceed 3% or more;

+ The profit margins made on the equity are higher than the plan was delivered;

+ No debt must pay the overdue payment and the ability to pay the debt to greater than 1;

+ Does not violate the provisions of the existing law;

+ Ensuring the quality of service supply.

In the case of the Vietnam Registry, there is an unstated indicator of the maximum benefit of 1.5 months of actual salary.

-Quote two maximum benefit reward funds by 1.5 months of actual salary when satisfying the following conditions:

+ Other revenue and income increased compared to the plan, in which the revenue supply of the registered utility services product was completed by the Department of Transport, but less than 3% from the plan was delivered;

+ The profit margins made on the equity equity by the assigned plan;

+ No debt must pay the overdue payment and the ability to pay the debt to between 0.5 and 1;

+ There is the conclusion of the authority with the authority on violations of the provisions of the existing law but not to the extent of administrative punishment;

+ Ensuring the quality of service supply.

-A maximum of 1 month's actual salary for the remaining cases.

c) The case of operating profit is not enough to extract two reward funds, the regulatory benefits at Clause 2, which is to be reduced except for the development of investment fund developed to add reward funds, benefits but maximum not to exceed the extract. into the development fund developed in the fiscal year.

d) The remaining profit number after the citation of the funds under the regulation in paragraph a, b paragraph 2 This was added to the Development Investment Fund of the Vietnam Registry to serve on the investment of projects related to active registration activities held by the competent authorities. approval.

What? 14. The purpose of using funds

1. Science and technology Development Fund: The extraction, management, use of use in accordance with the implementation of the current state of the State.

2. The development investment fund is used to invest the form of fixed assets, the addition of state capital at the Vietnam Post Office and is managed, used, and the fund decision is in accordance with the state's existing regulations.

3. The reward fund is used to:

a) At the end of the year or often on the basis of labor productivity and the work achievement of each cadet, the employee in the Vietnam Register;

b) A reward for the individual, collective in the unit;

c) The reward for individuals and units outside of the Vietnam Registry has a great contribution to the business activity, the management business of the unit;

The degree of reward is specified at the point a, b, which is decided by the Director of the Bureau of Vietnam. The point of view is to have the opinion of the unit union before the decision.

4. The Welfare Fund is used to:

a) Investment building or repair of the welfare works of the Vietnam Department of Registration;

b) Chi for the welfare activities of the worker collective in the unit;

c) Contributs a portion of capital to invest in building joint welfare works in the industry or with other units under contract;

d) In addition to being able to use a portion of the welfare fund to subsidive the cause of mutants to workers including retirement, loss of power, in difficult circumstances, not a place of refuge or as a social charity.

The use of the welfare fund was decided by the Chief Minister or the Director of the unit after consultation with the unit union.

5. The balance of financing funds until 31 December 2013 was added to the Development Investment Fund of the Vietnam Post.

6. Exposition and use of the above-said funds must be approved by the Ministry of Transport and implemented publicly under the financial public regulation, democratic rule in the establishment and regulation of the State.

7. Vietnam ' s Bureau of Registration has only been spent on reward funds, benefits after payment of all other debts and other property obligations to pay.

IV. FINANCIAL PLANNING, ACCOUNTING REGIME, STATISTICS AND AUDITS.

What? 15. Financial Plan, Accounting Mode

1. Financial Plan:

a) Base on the situation of implementation of the financial plan for the year and plans to deploy the mission of the next year to the Vietnam Registry is responsible for building financial planning over the next year in accordance with the actual situation of the unit and sending the Department of Transportation. transportation, the Ministry of Finance before November 15 annually (the Financial Planning Form of the Vietnam Department of Registration under Appendix 01).

b) Within 7 working days, since the date of the receiving of the Financial Plan the Transport Ministry has the opinion to send the Ministry of Finance to participate. Within the 7 working days, since the date received the offer of the Ministry of Transport, the Ministry of Finance has the opinion to participate in the text of the Department of Transport.

c) After the opinion of the Ministry of Finance, within 7 working days, the Department of Transportation will deliver the financial plan to the Vietnam Registry under Annex 2 of this Information. The financial plan was sent simultaneously to the Ministry of Finance to monitor and monitor.

d) After being assigned financial planning, within 7 working days, the Vietnam Bureau of Registration organized the implementation of the annual financial plan for the Bureau's subordinated units.

The above financial plan is sent directly or via the post office. The Ministry of Transport and the Vietnam Bureau must complete the financial planning of the next year before 31 December.

2. Accounting Mode:

The Vietnamese Bureau of Registration is applied to the accounting regime of the business, accounting standards, and other existing law enforcement texts on accounting.

The Vietnam Post Office is an independent accounting unit; financial management focuses on all capital funds, funds at the Bureau. The units of the Vietnam Bureau are dependent on the unit.

What? 16. Financial Reporting

1. At the end of the quarterly accounting period, the year, the Vietnam Department of Registration must set up, present and submit financial statements and statistical reports under the rule of law. The Director of the Bureau of Vietnam is responsible for the accuracy, honesty of these reports.

The Vietnam Bureau's annual financial statements must be audits by an independent audit organization operating legally in Vietnam.

2. The Vietnam Department of Registration is responsible for setting up and sending the following reports:

a) Set up reports:

-quarterly financial reporting, five (prescribed at number Decision) 15 /2006/QĐ-BTC On March 20, 2006, of the Minister of Finance, and was given a 2b-DN "Clause with Budget", as specified in Annex 3 of the Information.

-Report on the Financial Plan on Appendix 04 of this Information.

-Report of the financial situation under the provisions of the Ministry of Finance.

-Report of the post-tax profit distribution on Appendix 05.

-Report on the payroll on Appendix 06.

b) The deadline and the sending of the report:

The report at a point a 2 This was sent to the Department of Transportation, the Treasury Department, the Hanoi Municipal Revenue Service.

The deadline for sending the above reports is sent every year at the same time as the specified Decision Report. The time to submit your current implementation report.

3. Vietnam ' s Bureau of Registration has to organize the implementation of accounting work, statistics according to the rule of law.

4. Vietnam ' s Bureau of Registration is subject to inspection, inspection, supervision of the competent financial authority over the financial work of the unit according to the rule of law.

What? 17. Accounting for accounting, inspection and appraisal of Financial Reporting

1. Monthly, the quarter, five Vietnamese Bureau of Registration and subordinated units are responsible for self-examination of accounting, financial reporting.

2. Vietnam ' s Bureau of Registration is responsible for organizing the annual Financial Reporting inspection of subordinated units (except for the Vietnam Registry Agency) and is responsible for the test results. According to the Department of Transport report, the Vietnam Department of Transport is responsible for the approval of the annual decision for the unit's subordinated units.

3. The Department of Transportation chaired, in collaboration with the Ministry of Finance:

a) Check out the financial reporting year of the Vietnam Bureau of Registration;

b) The financial reporting year of the entire Vietnam Register.

4. The audit content, the financial reporting appraisal:

a) Content report examination:

-The audit content is: The situation of management and use of capital, property (increased, fixed asset reduction, equity and other fund sources); business production results (revenue, cost, profit); relations with state budgets.

-The inspection will be based on the filing, the unit's document, including the Financial Reporting, Financial Reporting audit, records, certificates from the original in relation to the recording business, the financial details at the unit, other evidence related to the business. Accounting for accounting and accounting, other reports are related to the number of financial statements.

-Sweep and examine the implementation of the State Agency's recommendations that have jurisdiction over audit work, inspection, appraisal of financial statements (if any).

b) The appraisal of the financial reporting year of the Vietnam Register:

-The appraisal content includes: The management situation and the use of capital, property (increased, fixed asset reduction, equity sources and other fund sources); business production results (revenue, cost, profit); relations with state budgets and other sources of capital. distribution of profit by law.

-Sweep, check and evaluate the implementation of the state agency's recommendations by audit work, inspection, appraisal appraisal (if available).

-The appraisal is done on the basis of the Periodic Examination of the Financial statements of the subordinated units and of the Agency for the Service of Vietnam; the review, the reference and aggregation of the data at the Financial Report Periodic Examination of Units and Infrastructure. The Agency for Statistics Vietnam with Statistics Vietnam.

Ending the appraisal of the fiscal year, the Ministry of Transport presided in coordination with the Ministry of Finance to set the basis for the Department of Transportation to announce the fiscal year's financial reporting appraisal.

5. In addition, depending on the workload of each year, the Ministry of Transport chaired in collaboration with the Ministry of Finance will conduct examination of the Vietnam Register under the subject: Check out the investment procurement of assets, basic building investments, and other content. test otherwise (if any). These tests will follow the decision of the competent grant and ensure that the principle does not coincide with the inspections of other functional bodies such as: State Auditor, Government Inspector, Department of Finance. The decision to check was notified to the Vietnam Department of Registration at least 3 days prior to the examination.

6. When carrying out the annual Financial Reporting Test, the Department of Transport, the Ministry of Finance has the right to request the Vietnam Register:

a) The program or provide information, the metrics required for the examination;

b) The correction of the accounting metrics if there is a mistake and corrects the decision report according to the test results;

c) requires that the subordinated units be able to submit the state budget of all the required expenses and the other submitted by regulation;

Article 18. Public report publicly

The base on the annual Financial Report has been approved by the authority to approve, the Vietnam Department of Registration and the subordinated units make public notice of reporting under the regulatory regime at Digital Information. 171 /2013/TT-BTC November 20, 2013, of the Ministry of Finance guidelines for publicly informed financial information at the Digital Protocol. 61 /2013/NĐ-CP June 25, 2013.

Chapter III

THE ORGANIZATION.

What? 19.

This investment has been in effect since 16/06/2014 and applies from fiscal year 2014, replacing the Fourth of the Year. 68 /2011/TTLT-BGTVT-BTC December 30, 2011 by the United Nations Department of Transportation and the Ministry of Finance guidelines for financial management of the Vietnam Register.

The unstated problems in this Federal Information are carried out by regulation at the Digital Protocol. 71 /2013/NĐ-CP July 11, 2013, of the Government on the investment of state capital into business and financial management to the state-held business of 100% of its charter capital and Digital Information 220 /2013/TT-BTC December 31, 2013 of the Ministry of Finance guided some of the provisions of the Digital Protocol 71 /2013/NĐ-CP of the Government.

During the implementation process, if there is difficulty in the process, the Vietnam Register recommended it promptly to the Ministry of Finance, the Department of Transportation to be guided.

KT. MINISTER OF FINANCE
Chief.

KT. SECRETARY OF TRANSPORTATION
Chief.

(signed)

(signed)

Xiaowen Chen

Nguyen Hong School