FINANCE MINISTRY TRANSPORT
Number: 68 /2011/TTLT-BGTVT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, December 30, 2011
The guidelines for the financial management mechanism for the Vietnam Post Office
Base of Protocol 31 /2005/NĐ-CP March 11, 2005 of the Government on Production and Product Supply, Public Service Services;
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 Decision Base 256 /2006/QĐ-TTg 09/11/2006 by the Prime Minister on the issue of the Board of Bidding, ordering, planning the implementation of production and supply of products, utility services;
The Digital Base. 117 /2010/TT-BTC 05/8/2010 of the Ministry of Finance guidelines for the limited liability company a member owned by the State as its owner; Digital Information. 138 /2010/TT-BTC September 17, 2010 guidelines for distribution of profits to the LLC a member owned by the State.
Implementation of the Prime Minister's opinion at 807/TTg-ĐMDN on 17 June 2005 by the Prime Minister on the addition of the operational addition of motor vehicle engineering in the category B-Annex product catalog, the service utility service is accompanied. According to the Digital Protocol 31 /2005/NĐ-CP March 11, 2005 of the Government on Manufacturing and Product Supply, Public Service Services; published 609 /VPCP-KTTH on 26/01/2010 and public office 5872 /VPCP-KTTH on August 25, 2011 of the Government Office on the financial mechanisms and distribution of the Register Vietnam.
The Special Operations Base of the Vietnam Department of Registration, the Ministry of Transport and the Ministry of Finance guidelines for financial management of the Vietnam Registry as follows:
I. GENERAL REGULATION
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.
II. MANAGEMENT AND USE OF CAPITAL, ASSETS
1. The operating capital of the Vietnam Register includes: Capital of State Investment in the Vietnam Post Office, which was mobilized by the Bureau of Vietnam and other 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. The aid, the votes, the donations, the unsubs, the property, the property, the property, the property, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the asset, the property, the value of the land, and the value of the land, and the value of the land, and the benefits of the state capital by law.
3. The mobiles of the Vietnam Department of Registration include: the borrower of banking, credit, other financial institutions, of individuals, organizations outside the Vietnam Register; labor capital loans and other forms of capital mobiles according to the regulations. of the law.
1. The principle of capital raising:
a) The raising of capital must guarantee the ability to pay the debt and to have a licensed jurisdiction approved. The user of mobiles is responsible for testing, monitoring, ensuring that the mobiles of mobiles are used for the right purpose, subject to effect, and effective.
b) Personal capital loans, economic organization: The Vietnam Bureau must sign a capital loan with the economic organization, the individual lender by law; the maximum interest rate does not exceed the rate of loans at the time of the merchant bank. The Vietnamese Post Office opened a transaction account at the time of its borrowing; the Vietnam Post Office opened a transaction account in many banks, and the maximum direct capital interest rate was not beyond the highest interest rate at the same time. The business bank that the Vietnamese Bureau of Commerce opens with the transaction accounts.
c) The capital mobiles of organizations, foreign individuals follow the current regulation of foreign debt management.
d) The Bureau's subordinated units were not allowed to raise funds.
2. The authority approx the capital raising method:
a) The Vietnam Bureau of Registration is actively mobiling to produce business in the scope of the total debt that has to be paid not to exceed the equity writeup on the Financial Reporting Report of the Vietnam Post Office published at the nearest quarter at the time of capital raising.
b) The case, the Vietnam Post Office has the need to raise capital over the stipulation at the point of a paragraph 2 This must report the Ministry of Transport for consideration, the decision on the basis of effective capital mobiles projects. After the decision, the Ministry of Transport is responsible for informing the Ministry of Finance to coordinate tracking and monitoring.
3. The Ministry of Transport closely monitors the mobiles and uses of capital at the Vietnam Post Office, the Ministry of Finance to carry out the inspection, monitoring under the rule of law.
1. All fluctuations in capital, the Vietnam Post Office is responsible for reporting the Ministry of Transport and the Ministry of Finance to monitor surveillance.
In the six-month period, every year, the Vietnam Bureau of Registration has to assess the use of capital through the indicator of the level of capital conservation.
The level of capital coverage is determined by the H factor:
Equity at the time of the report
The equity last year before the report.
If the H> 1 system has been developed, H=1 National Bureau of Statistics and H < 1 Vietnam Department of Registration has not yet been preserved.
In case, Vietnam ' s Bureau of Registration has not yet secured capital, then the Director of the Bureau of the Bureau of Vietnam has to report the unsecured cause of the program, which will be restored in time to send the Department of Transportation, the Ministry of Finance and responsibility. about the financial situation of the Vietnam Post Office.
2. The Vietnam Post Office has a responsibility to preserve the capital by the following measures:
-Make the right management mode using capital, property, distribution of profits, other financial management and accounting mode under the regulation of the State;
-Buy property insurance according to the rule of law;
-Timely handling of the cost of property losses in accordance with Article 13 of this, the debt is not likely to recover by regulation at Article 6 of this and to extract the risk-to-regulation.
-Other measures on the conservation of capital and state assets under the rule of law.
1. The Vietnamese Bureau of Registration is entitled to use the property (including money, fixed assets, fluid assets and other assets) under the management of the Vietnam Department of Registration to invest outside the Vietnam Registry for projects related to the company ' s work in the country. Check it. The Vietnamese Bureau of Registration is not invested in real estate, banking, insurance, securities, and other sectors that are not associated with registration.
2. Vietnam ' s capital investment in the other business complied with the provisions of the law, in accordance with the strategy, planning, development plan of the Vietnam Post Office, which does not affect the implementation of the tasks that have been implemented by the Ministry. Transportation of transportation and must ensure the principle of efficiency, conservation, and capital development, increase income.
3. The total number of capital invested outside the Vietnam Registration Authority (including short-term and long-term investment) is not exceeding 20% of the value of the equity writeup on the Vietnam Register Financial Reporting published at the most recent quarter of the Vietnam Post Office. Capital investment project comes out with the Department of Transportation.
4. The investment of capital outside the Vietnam Register is made only after the approval of the Ministry of Transport in writing.
1. Store goods are goods purchased for the sale of inventory, raw materials, materials, tools, inventory tools or already purchased on the road, unfinished product in the production process, finished products but not yet importing warehouses, inventory products, finished products, and products. Sending the sale.
2. The Vietnam Post Office has the right and is responsible for handling poor inventory, loss of dignity, post-fashion, backward engineering, stagnant, slow rotation for capital recovery. The authority determines the procedure at paragraph 2 Article 11.
3. At the end of the accounting period, when the value of the original inventory on the accounting book is higher than the net worth can be made, the Vietnam Registry must extract the bill to reduce inventory by existing laws.
1. Debt to
-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.
-For debt-derived debt, the Vietnam Registry must monitor the details according to each type of currency, at the end of the period, reassess and process the rate differential 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 was not handled promptly, it led to the loss of state investment in the Vietnam Register, and the Director of the Bureau of Vietnam and the Director of the subordinated units were accountable to the Department of Transportation and before the law.
-The debt must be difficult to claim that the payment for overdue payment is either on the contract or other commitments or not to the payment, but the creditor is unlikely to pay. The Vietnam Post Office is responsible for extracts the bill for debt that is difficult to require by the current Treasury Department's current regulation.
-The debt must be obtained without a recall, the Vietnam Registry is responsible for handling: After the exception of the individual ' s compensation, the collective is relevant, the rest is offset by a debt reserve that must be difficult to collect, the financial reserve fund. If there is a lack of accounting, the operation costs the Bureau of Vietnam.
-The debt is not likely to recover after processing as above, the Vietnam Post Office still has to follow up on an account off the balance sheet and the recall organization. The proceeds were paid into the Vietnam Bureau's income.
b) the powers of the Vietnam Register:
The Bureau of Vietnam is entitled to sell the debts required by the law, including the debt that must be collected, and the debt must be difficult, 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 debt-selling case that leads to losses, loss of capital, or loss of the ability to pay lead to financial disproportionation, the Director of Vietnam ' s Bureau of Registration and who is directly related to the birth of the debt is difficult to pay in accordance with the rules. The law.
2. Manage the debts to pay:
a) Open up the full tracking of debts that must be paid, including all the payments required:
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.
1. The fixed assets of the Vietnam Department of Registration include tangible and invisible fixed assets. The standard of defining property fixed by the current Regulation of the Ministry of Finance.
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 total asset value recorded on the Bureau' s Financial Reporting published in the nearest quarter, but not the highest level of the project. Group B under the law of law management of investment projects, construction.
3. For the procurement of property or investment projects, construction exceeds the regulation at paragraph 2 This, the Vietnam Department of Registration is responsible for the Department of Transport or Licensed Licensing.
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.
The existing fixed assets of the Vietnam Registry are managed, used, and cited depreciation by the current provisions of the Ministry of Finance.
The Vietnamese Bureau of Registration is only permitted to lease, mortgage, property in specific circumstances after the approval of the Ministry of Transport. The use of property to lease, mortgage, hold on to comply with the provisions of the Civil Code and other provisions of the law.
1. The Vietnamese Bureau of Registration is sold, the fixed asset liquoration, which is obsolete, has no need for use or inusable.
2. The authority to decide the liquoration, the fixed asset sale:
a) The Director of the Vietnam Post Office is decided on the legal means of liquoration, the fixed asset sale has the remaining value not exceeding 30% of the total asset value inscribed on the Financial Reporting by the Vietnam Bureau of Registration published in the nearest quarter.
b) The liquoration of the fixed asset is greater than the level of resolution stated by the Director of the Bureau of Statistics Vietnam must report the Department of Transportation.
3. Direct assets that cater to the service of the service of the Service of Vietnam when the concession, liquoration must be agreed upon by the Ministry of Transportation in writing. The Ministry of Transport will review and authorize the Vietnam Registry to be allowed to actively liquorate for certain properties in specific cases.
4. The case of a fixed-asset concession by the Vietnamese Bureau of Registration is unlikely to be able to recover enough, the Vietnam Bureau must report the Ministry of Transport and the Ministry of Finance before the sale of the fixed property to carry out the oversight.
5. 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.
6. The liquoration method, fixed asset concession: The fixed asset concession is made by a form of auction through an organization that sells asset prices or by the self-organizing unit that is publicly executed in accordance with the same order, procedure procedure. the law of the sale of property prices. In the case of the remaining value of the asset fixed, the sale notes on the accounting book of less than 100 million, the Vietnam Registry decided to opt for 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.
The South Vietnamese Bureau must organize the inventory, 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 to set up a financial report of the year; when implemented. decision to split, split, merge, merge, transform possession; after natural disasters, the enemy; or for some reason, or for reasons of a state'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.
Property losses are lost property, deficiency, damage, loss of dignity, post-age, 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:
1. If the cause is caused by the owner, the person who causes the damage must be compensated. 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.
2. The property bought insurance if the losses were processed under the insurance contract.
3. The value of the property of losses after compensated by the compensation of the individual, the collective, of the insurance organization if the lack is offset by the unit's financial reserve fund. Where the financial reserve fund is not offset, the lack of accounting is at the expense of the business production during the period.
4. The special cases caused by natural disasters or causes of severe damage, the Vietnamese Bureau of Registration is not self-recoverable, the Director of the Vietnam Department of the Bureau of Registration for Transport and Ministry of Transport. Finance. After the Ministry of Finance's opinion, the Ministry of Transport decided to handle the damage under jurisdiction.
5. Vietnam ' s Bureau of Registration is responsible for the timely handling of the property losses, where the property losses are not processed, and the Director of the Bureau of Foreign Affairs of Vietnam will be held accountable to the Department of Transportation.
1. The Vietnamese Bureau of Registration performs reassessment of assets under the decision of the competent state agency.
2. The reassessment of the property must follow the rules of the State. The arbitrate increases or decreases the value due to the reassessment of the property made by the state's current regulation of each specific case.
III. BUSINESSES, EXPENSES AND OPERATIONAL RESULTS.
The revenue of the Vietnam Registry includes revenue from the logging operation, revenue from other activities related to the registration and revenue activity of the service operations out of the login utility mission.
1. Revenue from the posting activities is the state ' s regulatory revenues, which includes:
a) Review, appraisal of vehicle design, equipment in the field of transport before new closure or conversion;
b) The test, technical safety test, and environmental protection for vehicles, equipment in the field of transport;
c) Assessment of the safety management system, the security system, Vietnam Sea ship security plan under the regulation of the Ministry of Safety Management (ISM Code) and the Department of Security Management for ships and harbors (ISPS);
d) Assessment and level certification of quality management systems, environmental protection at the requirements of organizations, businesses in accordance with the rule of law;
) Monitoring the state of vehicle engineering, transport equipment and vehicles, exploration equipment, extraction, transportation of oil and gas at sea at the request of the State agency or the facilities owner;
e) In cooperation with foreign regioners in the mandate of mutual examination by agreement.
g) Other registration activities according to the regulation of the State.
2. Revenue from other activities related to the login activity:
a) From a career in checkbook training, release of the Journal of Registration, obtained from the granting of stamps, the unified form book for post-discipline units.
b) Thu from the liquid-active operation, the asset concession; the value of the following asset value.
c) Thu from financial activity: interest in bank deposits, interest due to foreign currency arbitrates.
d) The recall from the debt wiped out the accounting;
) Collecting Fines in violation of the partner's contract;
e) Other revenues are associated with post-registration activity.
3. Revenue from operating out-of-duty services such as: the sales agent for motor vehicles, consulting, technical science services related to technical safety of vehicles, transportation equipment, and other revenues according to the rules of the company ' s business. Oh,
The cost of the Vietnam Department of Registration includes the cost of catering to the registration operation, the cost of other activities, and the cost of service operations in addition to the registration of the registered utility.
1. Cost of registration activity:
The cost of registration activity is that all of the expenses that arise in relation to the registration of the registered utility service are reflected in the fiscal year, including:
a) The cost of raw materials, fuel, motivation, sale of finished goods, external purchases (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 the cost of a large amount of milk A fixed asset.
b) The cost of asset depreciation fixed by regulation at Article 9 of this Smart;
c) The cost of wages, wages, cost-to-pay costs paid to the worker decided on the basis of a bill of wages delivered by the Department of Transportation and executed by the guidelines of the Ministry of Labor-the Trade and Society;
d) Social insurance premiums, corporate funding, health insurance, unemployment insurance for workers in which the Vietnam Registry must submit as provisions;
Cost of transaction, brokerage, hospitality, marketing, commercial promotion, advertising, meeting of the actual cost of the birth and regulation of corporate income tax law;
e) Other money costs by regulations include:
-resource taxes, land taxes, card tax;
-The allowance, the loss of employment.
-Training to raise the capacity of the workforce, the craftsmanship of the labourers.
-For medical work by statute;
-Scientific research, technological innovation.
-Improve innovation, increase labor productivity, reward money and cost. The award was decided by the Director of the Bureau of Vietnam to work on the effectiveness of the work, but it was not higher than the cost savings that it earned for 1 year.
-The cost of female labor;
-Cost of environmental protection;
-The cost for the Party work, the team at the Vietnam Post Office (aside from the funding of the party organization, the body is spent from the specified source);
-Other money expenses.
g) The value of actual losses, the debt must be obtained without the ability to recover by regulation at Article 7 of this Information.
h) The value of a reduced commodity price reduction in inventory, the debt bill must be difficult to collect, as defined by the provisions at 2 Article 7 of this Smart, the price difference by the number of long-term loan balances by 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.
2. Chi for other activities:
a) The chartered lecturer in accordance with regulations and costs associated with training organization work, editorial expenses, royalties, print related to the release of the magazine, the printing details of the form, stamps, books to grant to the prescribed units according to regulation;
b) The cost of the franchisor, the fixed asset liquation includes both the remaining value of the fixed asset when liquing, concession; the following deficit property (after the exception of the responsibility of the collective, the relevant individual);
c) Financial operating costs, including: interest payable due to capital raising, price arbitrate, payment discount costs, and other financial expenses by regulation;
d) The cost for the recovery of the debts wiped out the accounting;
The cost of fines is due to breach of contract;
e) Other costs by regulation.
3. The prescribed cost for service activity off the task of utility:
-The regime's salary for individuals who participate directly in service activities;
-Principles of materials, supplies, stationers, tools tools;
-The depreciation of TSCE.
-The transportation costs, the cost of the regime.
-fixed asset lease (if any);
-The allocation costs for operating out-of-duty services include: fair rent, work venue, cost of depreciation TSCE, cost of electricity, water, telephone, fax, internet, books, magazines, public services etc.
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, and equipment of the Vietnam Bureau of Registration. The levels must be disseminable to the execution, public publication of the entire CBCNV 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 was caused by the cause of the damages, the Bureau of Director of the Bureau of Vietnam decided to pay compensation to the rule of law and was responsible for its decision.
2. Must periodically organize a cost analysis to detect weak, poorly sewn-up, factors that increase the cost to have a timely recovery solution.
The annual implementation of the Vietnam Registry is the difference between the total revenue set at Article 15 and the total cost stated at Article 16 of this Information. Specific:
-The difference between the revenue from the subscription activity at the expense of the registration activity during the period;
-The difference between revenues from other activities with expenses for other activities that arise during the period;
-The difference between revenue from external service activity posts the checkup to the expense of service operations in addition to the benefit of the utility being born in the period.
IV. PROFIT DISTRIBUTION
The implementation of the Vietnam Registry after compensated the previous year by the provisions of the corporate income tax law and paying the business income tax is distributed as follows:
1. Quote 10% into the financial reserve fund; when the balance of funds by 25% of state capital investment in the Vietnam Post Office inscribed on the Financial Report of the report is no more;
2. Exposition two reward funds, the welfare of carrying out the assessment criteria for the results of the implementation in the unit ' s year, namely:
a) Quote two reward funds, the maximum welfare of 3 months of actual salary when satisfying the following conditions:
-Completed to exceed 3% or more from a business product supply sales plan delivered by the Ministry of Transport;
-Other revenue and income increased compared to the previous year;
-Profit on State Capital increased higher than the previous year;
-No debt has to pay the overdue and the ability to pay the debt to greater than 1;
-No violation of the laws of the law.
-The number must be filed in the year by year or higher than the previous year.
b) Quote two maximum benefit reward funds by 1.5 months of actual salary when satisfying the following conditions:
-Complete or increase but less than 3% compared to a utility service product supply sales plan delivered by the Ministry of Transport;
-Revenue and other income by or down but not more than 3% compared to the previous year;
-The profit on the state capital was equal to or lower than the previous year;
-No debt has to pay the overdue payment and the ability to pay the debt to between 0.5 and 1;
-There is a conclusion of the authority with the authority on violations of the laws of the existing law but not to the extent of administrative punishment;
-The number of budgetary delivery in the year was lower than the previous year.
c) Quote a maximum of 1 months of actual salary for the remaining cases.
3. The whole remaining portion of the profits after extracts the funds was cited in the Development Investment Fund of the Vietnam Post.
1. The financial reserve fund is used to:
a) To cover the losses, property damage, undemanding debt that happens in the course of business;
b) Bluberate the loss of the unit at the discretion of the Director or the Department of Transport.
2. The development investment fund is used to invest the formation of the fixed assets of the Vietnam Registry, which is administered using and determined the fund in accordance with the implementation of the current state of the state.
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) For the public welfare activities of the unit worker exercise, social welfare;
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 use of the above-speaking funds must be done publicly under the spending, financial public, democratic rule of the state and regulation of the State.
V. FINANCIAL PLANNING, ACCOUNTING REGIME, STATISTICS AND AUDITS.
1. Financial Plan:
a) Base on the situation of carrying out the post-registration utility mission of the year and plans to deploy the mission of the next year in the Vietnam Registry is responsible for building financial planning over the next year in accordance with the actual situation of the unit and possible. Responsibility for the Ministry of Transport, the Ministry of Finance prior to 15 November (the financial plan of the Vietnam Bureau's Financial Plan according to 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 by 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; the Office of the Bureau of Vietnam is the governing body of all capital, the fund of the Vietnam Bureau of Registration. The units of the Vietnam Bureau are dependent on the unit.
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, Secretary of the Treasury and added 2b-DN of the 2b-DN "Accounts with Budget" stipulated at Annex 3 of this Information.
-Report on the Financial Plan on Annex 04 of this Wise.
-Report of the financial situation according to Annex 05 of this message.
-Report of capital mobiles and use of capital mobiles (if available) according to the Annex 06 of this Information.
-Report of the post-tax profit distribution situation in Annex 7.
-Report on the Fourth Annex.
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.
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 the organization of the Year' s Financial Reporting test for the Bureau ' s subordinated units.
3. The Department of Transportation chaired, in collaboration with the Ministry of Finance:
a) Direct examination of the Year ' s Financial Reporting by the Office of the Vietnam Post Office;
b) On the basis of the Office of the Year Office of the Bureau Office and the Bureau's subordinated units already audits and audits, the Ministry of Transport and the Ministry of Finance of the Department of Finance's appraisal of the Bureau's Fiscal Year in accordance with the following content:
-The management situation and the use of capital, property; the results of business production activities including toll, fee and other revenues are delivered; relations with the State Budget and distribution of profit by the rule of law;
-Through the implementation of the recommendations of state agencies authoritated through audit work, inspection, appraisal of financial statements.
Ending the appraisal of the Fiscal Report of the Year, the Ministry of Transport will coordinate with the Ministry of Finance set the appraisal to do the basis for the Department of Transport notified the appraisal of the year.
4. When implementing the year decision appraisal, the Ministry of Transport, the Ministry of Finance has the right:
a) Proposal for the Service of Vietnam to process or provide information, the metrics necessary for the appraisal of the decision; the required case may perform the examination of the appraisal service;
b) Offer the Vietnam Registration Authority to correct the number of decision figures if there is a mistake and a correction of the decision report according to the results has been specified;
c) Proposition of the Vietnam Registry requires that the subordinated units recover the state budget of the wrong amount of the regime and the payment on the other receivable receivable;
5. Message of the fiscal report of the year:
The Vietnam Registry's year's financial reporting base and the receipt of the fiscal year's fiscal report, the Department of Transportation announced the financial reporting of the year to the Ministry of Finance to serve as a supervising facility, the Vietnam Bureau of Registration for the base.
The annual Financial Reporting base has been approved by the competent authorities, the Vietnam Department of Registration and the subordinated units to make public notice before the unit's official public conference.
VI. THE ORGANIZATION.
It has been in effect since 15 February 2012, applies to fiscal year 2010 until the end of 2013.
During the implementation process, if there is a timely report to the Ministry of Transport, the Ministry of Finance is required to take the solution.
KT. SECRETARY OF TRANSPORTATION
KT. MINISTER OF FINANCE
Nguyen Hong School