109/circular 2011/tt-Btc: Guide To Open And Use The Account In The State Treasury In Terms Of Applying Tabmis

Original Language Title: Thông tư 109/2011/TT-BTC: Hướng dẫn mở và sử dụng tài khoản tại Kho bạc Nhà nước trong điều kiện áp dụng TABMIS

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Circulars to open and use the account in the State Treasury in terms of applying TABMIS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;

Pursuant to Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law applicable in the field of accounting and accounting of the State;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

The Ministry of Finance shall guide the opening and use the account in the State Treasury (KBNN) in terms of accounting regimes apply to state management information system budget and State Treasury Professional (TABMIS), as follows: A – GENERAL PROVISIONS i. concept, classification and the principle of merging accounts 1. The concept, classification of accounts 1.1. Member of the unit, the Organization opened at KBNN member units, organizations, individuals are opened at KBNN is combined segments in accounting (COA), including accounting and account codes are combined with the other code by the Ministry of finance regulations in the applicable state accounting for management information system budget and Treasury (TABMIS) ban under Circular No. 212/2009/TT-BTC on November 6, 2009 by the Ministry of finance; in it, the code unit with budget (ĐVQHNS) is used to distinguish the mandatory code of accounts of each unit, different organizations.

1.2. Classification of Member units, organized according to the requirements of content management and use of funds, the account type of the units, organizations, individuals in specific classified KBNN as follows: 1.21. Account the estimation is estimation accounts opened for the beneficiaries of GOVERNMENT EXCESSIVE funding, budgetary institutions in the form of grants by estimation: estimating accounts often genera, the genus estimation the basic construction investment (ĐTXDCB), estimation of investment expenditure other expenditure estimation, development of funding authorization; transfer of expenditure estimates, ...

1.2.2. Deposit Accounts deposit accounts are opened for units using the budget (ĐVSDNS), business units, organizations and individuals, including the account belonging to the accounting code 37-pay deposits of units, namely:-the deposit accounts of the agencies , business units: deposits, deposits, other deposits career income.

-Deposit accounts of the commune: deposits invested by the town Manager, the deposit of public funds used, other deposits.

-Deposit accounts of the project.

-Deposit accounts has a purpose.

-Deposit accounts of organizations and individuals.

-Deposit accounts of the Fund.

-Special deposit accounts of the unit.

1.2.3. nature of account deposit accounts with deposit properties open for units, organizations including the account specific accounting code as follows:-deposit accounts in the "group of 35-to pay about budget revenues" are open to the collection agency (financial, tax, customs) to reflect the account fee fees before quoting the State budget, taxes the goods temporarily imported, re-export and the temporary account currency.

-Your account is charged on money, asset custody pending to be open for the collection agency to reflect the account is charged on money, asset custody pending under the provisions of the law and is open according to the details of the financial authorities, customs authorities, tax authorities and other agencies.

-Pay accounts are open to reflect the account is charged other than the content of the accounts opened by the aforesaid content.

2. principles 2.1 account combination. The code incorporates accounts of subdivisions, 2.1.1 Organization. Group account estimation-the code of the account the estimation of unit, the organization included: accounting account Code-code-level budget-ĐVQHNS Code (the code project-for more details).

-The advance account advance, State budget expenditure to be used as subdivisions, the organization draws budgeting to spend, or pay with other organizations, units. The code of this account consists of: accounting account Code-code-level budget-ĐVQHNS Code (the code project-for more details).

2.1.2. The Group deposit accounts The deposit accounts of their snippet of group member Must pay deposits of the unit, the organization included: accounting account Code-code-level budget-ĐVQHNS Code (or code units are dealing with KBNN).

Case tracking account details according to the level of the budget code, account code, including: accounting-account Code ĐVQHNS Code (or code units are dealing with KBNN).

2.1.3. temporary deposit accounts Group currency, deposit accounts, custody of the individual organization, the code of the temporary deposit account currency, deposit accounts, custody of the individual organizations, including: accounting-account Code ĐVQHNS Code (or code units are dealing with KBNN).

2.2. principles of unit code levels with the budget 2.2.1. Financial ĐVQHNS code according to the following principles: each unit has a relationship with the budget is the financial authority granted 1 single ĐVQHNS and code that are used during the process of operation, from inception until the termination of the operation. ĐVQHNS code has been issued will not be used again to give the unit with a different budget. For the owner, in addition to the code of the ĐVQHNS owner, each project will be given to project code ĐTXDCB.

ĐVQHNS code consists of seven characters: NX1X2X3X4X5X6, of which:-N is a distinguishing character code, specified: N = 1, 2 are used to give the unit the level estimation, ĐVSDNSNN.

N = 3 to the other units involved with the budget.

N = 7, 8 refers to the project ĐTXDCB.

-X1X2X3X4X5X6 is the serial number of the Unit related to the budget.

Process implementation code as defined in decision No 90/2007/QD-BTC dated 26/10/2007 the Minister of finance; Decision No. 51/2008/QD-BTC dated July 14, 2008 by the Minister of Finance on the amendments and supplements of decision No. 90/2007/QD-BTC of the Minister of finance.

2.2.2. KBNN level code units dealing with KBNN under the guidance of the Director General in the following cases: KBNN-units, organisations dealing with KBNN, but not yet ĐVQHNS code-level financial authorities under decision No. 90/2007/QD-BTC and decision No. 51/2008/QD-BTC of the Minister of Finance (not subject to being granted the code N = 1 , 2, 3, 7, 8);

-The unit, the Organization has been granted ĐVQHNS code, but due to management requirements needed to open more accounts with the same account accounting codes to keep track of the details of the deposit.

-The units, organizations and individuals who are competent State agencies require or allow open account at KBNN.

2.2.3. The Defense bloc unit, security:-the unit of the Ministry of public security: financial agency level 1 ĐVQHNS code for regular expenditure (code 1053629); 1 ĐVQHNS code for the ĐTXDCB project (code 7004692).

-The unit of the Ministry of Defense: financial agency level 1 ĐVQHNS code for regular expenditure (code 1053630); 1 ĐVQHNS code for the ĐTXDCB project (code 7004686).

-Unit code levels KBNN dealing with KBNN for deposit accounts of each unit of Defense and security under the guidance of the Director General of the State Treasury.

II. account opening objects objects, organizational units, individual open accounts at KBNN, include:-the unit using the State budget and the support budget organization.

-Budget organizations (to track the distributed estimation of the level 0; currency, transfer between levels of budget).

-Investors have investment projects in construction (ĐTXDCB) in the central budget and the budget level of the province, district, commune.

-The investment project management committee have legal personality, be allowed to open accounts at KBNN noted in the establishment or the text of the authorized State agencies.

-The financial foundation of the State.

-The unit is supporting the budget to spend on basic construction investment.

-The unit, the organization is the competent State agencies for permission to collect the fees, fees, administrative sanctions, confiscated by the regulations.

-The units, organizations, and individuals to open accounts at KBNN prescribed by competent State bodies.

III. account opening-range units, organizations and individuals to open accounts at KBNN where units headquartered.

-Case units, organizations, individuals need to open accounts in other local KBNN (not where the closed unit headquarters): must be the consent of local and KBNN KBNN's superior in writing. The case had the transaction in other KBNN, must have A confirmed all payment account where the transaction unit KBNN.

-With regard to the payment account of capital, according to the regulation on the payment control divisions of the capital city of the province, KBNN (investment project by the Office of the province or city or by the KBNN KBNN district taken control, billing), KBNN guide owner, project management to open accounts at KBNN fit under the principle : + project, works on local MOT would then open a payment account in the area that local KBNN (if necessary open accounts in other local KBNN must get the consent of the superior KBNN).

+ Project Management Board (the owner) can open deposit accounts of projects in the area where the project or where the closed project management office.

-The main contractors, subcontractors can open deposit accounts at KBNN units to take over the payment of owner's Project Management Committee, at the request of the competent State bodies.

-The cumulative Fund to pay foreign debt (in the South and đồngViệt in foreign currency) account at the Exchange (KBNN) by the Minister of finance authorize a Director to manage the debt and foreign-owned financial accounts.

IV. duties and powers of the relevant unit 1. The duties and powers of the holder of account 1.1. The task of the account holder's legal representative who owns the money sent in KBNN (cost estimation accounts, deposit accounts and accounts of deposits in nature), have the task:


-Prepare and submit registration documents open and use your account to KBNN; responsible of the legal papers related to the registration profile to open the account and use of the unit.

-Open mode Executive and use the account at KBNN.

-Use code ĐVQHNS in trading activity on the budget from stitch estimating, General estimation and allocation, Executive and budgetary settlement.

-True Executive mode of financial management, the currency of the State; subject to the checks, the Agency's financial controls and KBNN.

1.2. Account Owner rights have the right to request account opening place KBNN made the economic profession legal, valid; be authoritative for others to master account, or sign documents dealing with the law and according to KBNN procedure on the authorization.

2. duties and powers of the State Treasury 2.1. Task-guidance units, holding in the right mode to open and use your account at KBNN; Guide units, the Organization recorded accounting account code (account advance, advance, budget) on the accounting for the case from the account budget estimates.

-True Executive mode, the principle of financial management for existing units, the Organization opened the account at KBNN; resolve the handle according to the decision of the authorized State agencies.

-Check and control the observance of fiscal regimes, currency, open mode and use that account at KBNN.

-Confidential economic information related to the account of the unit, organized according to the current rules.

-Set the unit stats table has relationships with budget withdrawn each year (model No. 09-MSNS-BTC-decision No. 90/2007/QD-BTC) in case of units without cost estimation, do not conduct transactions at KBNN during the year, the investment project of construction have all payment accounts; at the same time sent financial institutions granting procedure closes the code ĐVQHNS (for the ĐVQHNS code due to the financial authority level).

-Coordinate with financial institutions in the ĐVQHNS code for the unit, the related organizations.

-Certification of code units dealing with KBNN for units, organized according to the provisions in Clause 2.2.2, 2.2 Weather, point 2, section I, part A, to this circular.

2.2. – powers refused to pay for units, organizations, individuals in the following circumstances: + violating financial management mode, open mode and use that account at KBNN.

+ Do not make the right payment procedures; non-observance of the regulations on pay, payment through KBNN.

-Blockade or automatically quote the account of the account holder as determined by the competent State bodies.

-Provides information on the economic activity of the account holder as required by competent State bodies.

3. duties and powers of financial institutions 3.1. Task-Level certificate of registration code ĐVQHNS (model number 06A-MSNS-BTC-06B, MSNS-BTC-decision No. 90/2007/QD-BTC) for the unit as defined in decision No 90/2007/QD-BTC dated 26/10/2007 the Minister of Finance on the code the Unit related to the budget and decision No. 51/2008/QD-BTC dated July 14, 2008 by the Minister of Finance on the amendments additional, decision No. 90/2007/QD-BTC.

-Reissued certificate registration code ĐVQHNS (case of certificate of registration code ĐVQHNS lost, torn, crushed, damaged or the norms on the certificate change) for the code was retained as was the previous level; at the same time to revoke the certificate of registration of the old code (if available).

-Close the ĐVQHNS code has been issued but no longer of value to use as the unit of statistics related to the budget in ... (Model number 09-MSNS-BTC-decision No. 90/2007/QD-BTC) by the unit and sent to KBNN.

-Open the ĐVQHNS code was closed according to the proposed text of the unit KBNN.

-Coordinate with the Agency in granting KBNN ĐVQHNS Code for ĐVSDNS, the related organizations.

3.2. Authority-refused certification registration code unit with budget (model No. 06A-MSNS-BTC-06B, MSNS-BTC) for the case of the responsibility level code as defined in decision No 90/2007/QD-BTC dated 26/10/2007 the Minister of finance, and decision No. 51/2008/QD-BTC dated July 14, 2008 by the Minister of Finance on the amendments additional, decision No. 90/2007/QD-BTC.

-Revoking the certificate of registration code ĐVQHNS, excess supply or infection level was not the right audience.

B-SPECIFIC PROVISIONS i. open account 1. 1.1 account opening records. The unit, the organization used the State budget 1.1.1. For the account of the unit, use GOVERNMENT EXCESSIVE funding organization (except project management XDCB investment program, which targets investment properties have open accounts), account opening records including:-account opening registration certificate and seal, signature (model No.: 01/MTK which).

-The decision (or real) formed the unit, except in the special cases stipulated in Clause 2.3, 2.3.2, points 2, section I, part B, to this circular.

-Appointed position of account owner (unit heads), Chief Accountant (or the person in charge of accounting).

-Certificate of registration code ĐVQHNS (model number 06A-MSNS-BTC-06B, MSNS-BTC-decision No 90/2007/QD-BTC).

1.1.2. for an account of the management of project XDCB, which has properties of target program investments, including: account opening records-account opening registration certificate and seal, signature (model No.: 01/MTK which).

-Decided to establish project management or decision given the task owner.

-Appointed position of account owner (unit heads), Chief Accountant (or the person in charge of accounting) if not yet in the decision establishing the project management or decision given the task owner.

-Certificate of registration code ĐVQHNS of the owner or management of the project.

1.2. local financial agencies (Department of finance, accounting and finance) for the account transfer expenditure estimates of each level of the budget by the financial agency heads granting master account, account opening records including:-account opening registration certificate and seal, signature (form number : 01/MTK which).

-Appointed position of account holders.

-Text assigned officers to track the expenditure estimates account transfer is signed, the title "chief accountant" on accounting transactions to KBNN.

1.3. The individual cases personal permission of competent State agencies to open accounts at KBNN prescribed in Paragraph 2.2.2, 2.2 Weather, point 2, section I, part A, of this circular, account opening records including:-certificate of identity or a referral of the Agency where the work.

-Account opening registration certificate and seal, signature (model No.: 01/MTK which).

-Certificate-level code units dealing with KBNN due to KBNN.

1.4. Enterprises and organizations 1.4.1. For State enterprises (including State enterprises and limited liability companies in the State 1 members) account opening records including:-account opening registration certificate and seal, signature (model No.: 01/MTK which).

-Decided to set up the business.

-Appointed position of account owner (unit heads), Chief Accountant (or the person in charge of accounting).

-Certificate of registration code ĐVQHNS (model number 06A-MSNS-BTC-06B, MSNS-BTC-decision No 90/2007/QD-BTC).

1.4.2. for private business account opening records including:-account opening registration certificate and seal, signature (model No.: 01/MTK which).

-Business registration certificate.

-Appointed the position of Chief Accountant (accounting) or paper assigned officers in charge of accounting.

1.5. Units, the competent organization to reimburse the GOVERNMENT EXCESSIVE revenues To KBNN based control stamp, signatures on documents (Ordered to reimburse the GOVERNMENT EXCESSIVE revenues) and reimburse the GOVERNMENT EXCESSIVE revenues for the person who is the beneficiary, the Agency collect (tax, customs) units, the competent organization decided to reimburse the GOVERNMENT EXCESSIVE income prepare and send KBNN similar papers Council such as account opening records in KBNN, include:-account opening registration certificate and seal, signature (model No.: 01/MTK which).

-Appointed position of account holders.

2. content details 2.1 account opening records. Account opening registration certificate and seal, signature (model No.: 01/MTK which) 2.1.1. Guidelines-account opening registration certificate and seal, signature was established 4 a and must complete the prescribed elements on the form; due to the account holder signature and stamp of the unit, the Organisation (personal accounts are not sealed) mailed KBNN agency where units open accounts (KBNN charged units, organizations and individuals who open accounts 1 a).

-Account opening registration certificate and seal, signature registered with KBNN worth since the registration date to when the unit, organization, personal registration stamp, signature (sending KBNN Paper recommended changing the signature, stamp) or close your account, stop at KBNN.

2.1.2. A number of specific provisions a. a. signature 1. For the units, GOVERNMENT EXCESSIVE use of organization: 1st: signature is the signature of the account owner (or person authorized master account) and who is authorized to sign instead of the account holder.

For level estimation units 1, 2, 3:-the signature of the account holder was signed by the heads of units, organized the master account, or signature of the person authorized to do the account holder under the provisions of the law.

-The signature of the person authorized to sign instead of the account holder are recorded in account opening registration certificate and seal, signature: + case unit heads is the account holder, who is authorized to sign the replacement is the Deputy or the heads of subdivisions in charge of financial management (for example : Director of planning and finance in the ministries).

+ Case unit heads authorize deputies to do the account holder who is authorized to sign instead as the heads of subdivisions in charge of financial management (for example, Director of planning and finance in the ministries).

For estimating unit level 4:


-Account holder's signature is the signature of the head of the unit, the Organization has been recorded in the decision establishing the unit, or the text of the authorized State bodies (for example, Director of planning and finance in the Ministry, the Chief of the people's Committee), or signature of the person authorized to do the account holder under the provisions of the law.

-The signature of the person authorized to sign the account Owner changes the signature is recorded in account opening registration certificate and seal, signature.

(The units do not save KBNN appointing of persons authorized to sign instead of the account holder).

Second: signature is the signature of chief accountant or accounting, finance charge of the unit and who is authorized to sign the replacement of Chief Accountant.

-The units of the armed forces do not have the chief accountant shall not register a second signature.

-On account opening registration certificate and seal, signatures should specify name, position of the signature of the Subscriber; particularly for the units of the armed forces is not recorded.

-Each unit registered only a maximum of 4 people signed the first signature (account holder and 3 authorized users); 3 people signed the second signature (Chief Accountant and two who is authorized).

Some note for the investment project: + case owner directly dealing with the first signature, KBNN is signed by the heads of units of the owner (or person authorized is signed), the second signature is the signature of the Chief Accountant of the unit owner (or authorized person's signature).

+ Project management case to open an account at KBNN is signature, the signature of the head of project management (or the person signing the authorization), the second signature is the signature of the Chief Accountant of the Project Management Committee (or of the person authorized to).

a.2. for local financial authorities-the second signature: is the signature of the head of the unit (or the authorized master account) and who is authorized to sign instead of the account holder.

-Second: signature is the signature of the officers are assigned to monitor the expenditure estimates account transfer of the unit.

a. 3. for individuals:-first: signature is the signature of the individual master account (do not register the signatures of people authorized to sign instead).

-Do not sign autographs Monday.

-Where the account holder authorizes other person to perform transactions at KBNN: + Attorney must have the Account Holder's identity Papers and of the authorized person;

+ The authoritative only made for each transaction.

a. 4. for other organizations, businesses and limited liability company a Member State:-first: signature is the signature of the head of the unit (or the person who is authorized to make account owner) or legal representative is recorded in the business registration certificate (for private companies) and who is authorized to sign instead of the account holder.

-Second: signature is the signature of Chief Accountant (or charge) and who is authorized to sign the replacement of Chief Accountant.

-Particularly for limited liability company a Member State: according to the specific provisions in the Charter of the company, the account holder may be the President of the Council members, the Director or Director General (President of the Council of members may be concurrent or hire someone else to do the Director or Director General); signing the signature made similar provisions for business, the organization mentioned above.

a. 5. For reimbursing the GOVERNMENT EXCESSIVE revenues:-revenues, competent State authorities decided to reimburse the GOVERNMENT EXCESSIVE revenues registered a maximum of 4 people signed the first signature (account holder and 3 authorized person): 1st: signature is the signature of the head of the unit (or the authorized master account) and who is authorized to sign instead of the account holder.

-Do not sign autographs Monday.

b. the bookmark template-registration stamp dealing with KBNN is registered in the police, was closed in two (2) seal and is crisp.

-For subdivisions of the security, Defense: seal must be registered with the security industry authority (defense and security).

-For the management of the project have insufficient legal personality (without seals): used stamp of the owner specified in the decision establishing the project management committee and must sign the form with the seal of the owner with open unit where KBNN trading account.

-For individuals: not registered seal.

c. some other rules to note-all of the signature (the signature first, second signatures) must be signed by a certificate from the Union on each type of marker; not signed the cage made of paper, signed by red ink, with a pencil; do not use the signature print, photocopying or engraved signature mark. The signature on the certificate from a person's accounting must unify and must be the same with the signature had registered in the State Treasury.

-Seal unit, held on the voucher must match the form indicate the value registered in the State Treasury.

-After signing in to the account Owner titles in the content "... day.......... "Account holder, the account holder must specify name, by common squid (or seal engraved the name of the account holder) and the seal of the unit, the organization.

2.2. The paper recommended changing the seal, signature (model No.: 02/MTK which)-When changing the signature, the signer or signers signature second, unit name (but do not change the form) or stamp change: Unit, the Organization has accounts at KBNN created Paper suggest change signature unit name, or model (model No.: 02/MTK which) send KBNN where transactions.

-Number of copies and send similar KBNN account opening registration certificate and seal, signature.

2.3. the real certificate of establishment units 2.3.1. The unit send copies of the decision (or real) established the unit when it first opened an account at KBNN.

The decision (or real) unit established by the accounting profession KBNN save account opening records of the unit.

(The copy must be certified by the superior authorities or directly manage units confirmed).

2.3.2. The following units do not have to send copies of the decision (or real) established the unit: – The Agency of the Communist Party of Vietnam.

-The central State bodies are: the Office of the President, the National Assembly Office, government offices, ministries, ministerial agencies, government agencies.

-Organs of the unions, organizations: the Committee of Vietnam Fatherland Front, the Communist Youth Union Ho Chi Minh, Vietnam Women's Union, the Vietnam farmers Association, the Labor Union of Vietnam, Vietnam Veterans Association.

-The Office of the people's Committee levels.

-The units of the armed forces (defense and security).

2.4. Appointed the position of account holders, Chief Accountant-when opening an account at KBNN, the unit, the Organization sent a copy of the decision to appoint the positions of Chief Accountant, account holders or writing commissioned by the chief accountant for the accounting charge. The materials of the unit due to the accounting profession and KBNN stored in account opening records of the unit.

-The case of the heads of units not directly master account, authorize deputies to do the account holder must have authorization for replacement and a copy of the decision appointing the Commissioner's position. The case of the unit does not have a Chief Accountant (or charge), accounting job handed to Chief professional officers, the unit shall send the text assigned to the Chief Accountant's (or charge) for part-time officers.

-The case has decided to appoint the position of the person registering the account holder, the Chief Accountant's or have text assigned back to the person in charge of accounting, the unit, the Organization must submit the transaction text place KBNN appointed or assigned.

-The units specified in 2.3.2, paragraph 2.3 above must send the appointing of the account holder (head of unit), chief accountant or accounting charge (unit case no accounting or bookkeeping charge).

2.5. The certificate of registration code units have ties to the budget depending on the particular case, units, organizations, individuals are financial institutions or KBNN certification ĐVQHNS registration code or certificate level units with transaction code KBNN, as follows:-certificate of registration code ĐVQHNS (model number 06A-MSNS-BTC) issued by the financial authorities granted to the ĐVSDNS estimation units, other units with budget (N = 1, 2, 3).

-Certificate of registration code ĐVQHNS (model number 06B-MSNS-BTC) issued by financial institutions for investment projects construction (N = 7, 8).

-Certificate-level code units dealing with KBNN prescribed by General Director KBNN.

Certificate of registration code ĐVQHNS, certificate-level code units dealing with KBNN of unit, organization, individual (original or has been certified) by the accounting profession KBNN saved in account opening records of the unit, organization or individual.

3. The method of applying to open an account for sending and receiving KBNN account opening records of units, organizations, individuals are made according to 1 of the 3 following methods:-the units, organizations, individuals and sent directly to open account registration documents (a paper) about KBNN where units, organizations, personal trading account opening.

KBNN-case has set up electronic portals: units, organizations, individuals can submit the information in the registration documents to open an account via the network to be processed promptly. In slow time as 7 days, the Unit completed registration documents to open an account with paper and send about KBNN to perform checks and kept according to the regulations.

 – The Ministry of finance will be writing a guide specific to the case made to register to open an account through electronic transactions.

4. The time limit for settling the account open records-open records case Member units, organizations, individuals, valid, control officers or officials receiving records and resulting pay up 2 a delivery Slip account opening records (model No.: 03/MTK which): + 1 a sending unit , organization, individual.

+ 1 a save with account opening records of the unit, organization, individual.


-Open records case Member units, organizations and individuals, incomplete, invalid, control officers or officials receiving records and resulting pay Guide complete unit back records to send KBNN.

-Time review, resolving to open an account (including cases submitted via the electronic portal) is 10 working days from the date of receiving the open profile KBNN full account, valid unit, organization or individual.

5. notice the number of the account for units, organizations and individuals, 5.1. For units, organizations and individuals to open accounts after KBNN TABMIS carried after solving the open accounts for units, organizations, individuals, KBNN made records open and use the Member units, organizations, individuals, charged 1 account opening registration certificate and seal signature (form number 01/MTK which) and informing the unit, organization, personal account number, method of recording to reflect the account number on the accounting.

5.2. for units, organizations and individuals to open accounts prior to KBNN carried TABMIS account number, base units, institutions, individuals have opened at KBNN (accounting account code specified in decision No. 120/2008/QD-BTC), KBNN done move to the new account number (accounting account code specified in circular No. 212/2009/TT-BTC) and informing the unit, organization, personal account number, method of recording to reflect the account number on the accounting.

(The units, organizations, individuals do not have to repeat the registration profile to open and use your account at KBNN).

II. Use of account 1. For an account of estimate-estimation units, the owner, the management of the project was granted funding in the form of cost estimation (regular, authoritative, XDCB investment, aid) using this account in the correct control mode and the mode of payment in the current state budget through KBNN.

-Based estimation accounts opened at KBNN and funds are GOVERNMENT EXCESSIVE levels by estimation, the units use the budget, documented owner (tissue Paper, GOVERNMENT EXCESSIVE estimates funding) to execute the payment transaction.

-The ministries enjoy funding from the central budget allocated group expenses are estimates out, buy it, close the listed external, ... If there is demand in foreign currency from foreign currency funds of the State shall be open account financing in the Exchange-open case, KBNN accounts at other KBNN , must be agreed by KBNN.

-Prohibiting the units used to withdraw money from the account budget estimates into account, unless the competent State agencies allow.

-Do not use your account to receive the payments by other units paid, minus the payments from account estimation were banks or other KBNN returned (for example, due to the wrong name, the wrong accounting account beneficiaries), the account filed restore estimation and account recovery of budget expenditures XDCB capital, recovered by SDNS, investors filed charged GOVERNMENT EXCESSIVE before finalizing the budget.

2. for deposit accounts-units, organizations, individuals using your account for transactions in the range of operation of the unit and in accordance with the registered account content with KBNN; is used only within the balance of the account and must follow the rules of payment mode does not use the cash, cash management mode, the mode of financing of the State.

-The payments from the account of the unit, the Organization, the individual must be based on evidence from a valid genus, legal standards (genus credentials, the paper paid into GOVERNMENT EXCESSIVE, ...) of the account holder. KBNN was right and responsibility to extract the Member units, organizations, individuals to make payments in case of units, organizations and individuals violating the discipline of payment, or a decision of the competent State bodies.

-Unit case, organization, personal remit payable GOVERNMENT EXCESSIVE delay, the base requested by the competent State agencies: + automatic rights to KBNN quoted account of the unit, organization or individual that submits GOVERNMENT EXCESSIVE. The case of the unit's accounts, personal organizer, insufficient balance or out of balance to KBNN log excerpt, a private tracking the missing money; When the deposit accounts of the units, organizations, individuals have enough balance, KBNN continue quoting GOVERNMENT EXCESSIVE punishment and submission of payment delay according to the prescribed regimes.

+ Fine amount payment delay in the budget level would be filed to the GOVERNMENT EXCESSIVE levels that under current rules.

-Prohibit the unit, held the lease, loan account at KBNN.

-Case units, organizations, personal use account does not match the content of your account or breach of the payment procedure: KBNN has the right to reject and return to payment vouchers for units, organizations and individuals.

-Case units, organizations, individuals violating the financial regime, KBNN will retain the payment voucher to inform competent State agencies consider, handle.

3. With regard to the account deposit nature-made similar Points 2 section II above.

-Private transfers from your account to pay back the money, asset custody pending (TK 3940) of the units concerned must accompany the decision dealt with by competent State bodies.

III. the blockade, clearance and payment of accounts 1. The principle-when performing blockade, clearance or all payment accounts, units, organizations, individuals and the State Treasury must collate data to confirm the balance to date, set the minutes (2 a) and be signed by the two parties, each party holds one.

-The processing and transferring the balance of your account to another follow specific requirements to be the law of the unit, organization, or individual requests of the competent State bodies.

2. the implementation content 2.1. Blocked the account member units, organizations, individuals were blockaded in the following cases:-when the text suggested by the competent State bodies.

-The account holder violating the discipline, such as: payment for the rental loan account, using the wrong account purposes.

-The account holder is the individual who was killed but no person authorized or legitimate.

2.2. Unfreeze unfreeze The account your account follow the decision of authorized State agencies.

2.3. All payment accounts of the unit, the Organization, individuals are all payment in the following cases:-units, organizations, individuals no longer legal name trading due to the merger, dissolution.

-Units, organizations, individuals are asked to change where to open an account.

-Account holders have written request payment account.

-Follow to decide handling of competent State agencies.

-Member of the unit, the Organization, the individual is not continuous operations after 24 months (excluding billing account invested).

With regard to the cases mentioned above, KBNN notify account holders know; After 30 days from the date of sending the notice, if the account holder has no comments, the balance on the account is treated as follows: + for the balance derived from KBNN extract procedures, GOVERNMENT EXCESSIVE filed into GOVERNMENT EXCESSIVE.

+ For the balance do not originate from, GOVERNMENT EXCESSIVE KBNN transfer into your account on hold pending and resolved according to the decision made by the competent State bodies.

IV. for projection, confirm your account balance 1. The time of reconciliation – monthly, quarterly, units, organizations, individuals send KBNN 4 A confirmation of account balances (form DC-04/KB); After the check, the correct match collation, KBNN signed, stamped "Treasury accounting" and handle: + 01 a save at KBNN.

+ 3 a-send the unit (unit 01, 01, 01 post a send financial agency).

-Quarterly (2008), the unit used the budget posted a collation Table 4 KBNN estimated budget expenditure levels in the form of withdrawal of estimation in Extra symbol (F02 KBNN-3aH-circular No. 185/2010/TT-BTC dated 15/11/2010 of the Ministry of Finance shall guide the modification, dietary supplement administrative accounting career attached to decision No. 19/2006/QD-BTC dated 30/3/2006 of the Minister of Financial), 4 a collation Table situation and advance payment advance funding in budget KBNN (sub expression F02-3bH-decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance).

After the check, the correct joint data collation, KBNN signed, stamped "Treasury accounting" and handle: + 01 a save at KBNN.

+ 3 a-send the unit (unit 01, 01, 01 post a send financial agency).

-Cases of detection units, organizations, individuals with confusion, inaccuracies or errors: KBNN proactively inform units, organizations and individuals, to collate, uniform tuning; If units, organizations, individuals discovered KBNN false accounting for his account shall also be informed, collated with KBNN, to ensure data between KBNN and units, organizations, individuals always matches correctly.

2. collation implementation deadlines at the latest within 3 days from receipt of A compare, confirm, KBNN is responsible for Passport, confirmed and paid results for ĐVSDNS, the Organization and the individuals involved.

V. Regulation of interest rates of deposits, payment service fee 1. The deposit interest rate 1.1. The object does not enjoy an interest rate of deposit account-unit estimation (including account of units), the account of the owner, the owner of the project opened at KBNN and granted funding from GOVERNMENT EXCESSIVE.

-Account of the provider of goods or services (electricity, water, ...) opened at KBNN where unit signed a contract with KBNN credentials to receive the payment of goods and services purchase units.

-Deposit accounts under the provisions required to be opened at KBNN, except enjoy the interest rate according to the decision of the authorized State agencies.

1.2. the beneficiaries of the deposit interest rates of deposits of the units, organizations, individuals do not originate from GOVERNMENT EXCESSIVE submitted in prescribed KBNN is the monthly interest rate paid KBNN; Deposit accounts of the units, organizations, individuals enjoying KBNN interest in include:


-Deposit accounts of financial reserve fund of the Central and provincial level (in Vietnam, in foreign currency).

-Deposit accounts the social insurance fund of Vietnam (including professional account currency).

-Account deposit insurance fund.

-Deposit accounts XDCB capital of Vietnam social insurance.

-Deposit accounts of enterprises, economic organizations (if any).

-Other deposit accounts are entitled to interest under the rules of the competent State bodies.

1.3. The interest rate calculation method and deposits 1.3.1. The interest rate of the deposit account deposit units, organizations and individuals in the unit KBNN specified in point 1.2 above are entitled to the interest rate under the deposit interest rate of term with no bank pays for KBNN in same period.

1.3.2. The method of calculating the interest rate of the deposit-paying units, organizations, individuals are charged to KBNN last day of the month.

-Interest balance is the balance end of day of all days in the month (the actual number of days) have on deposit accounts of the unit, organization or individual.

-The number of days in the specified month interest rate calculation system for 30 days.

-The amount of interest payable for the unit, the Organization, the individual is calculated by the method of analysis, the formula is as follows: the amount of interest payable = ∑i (balance end of day x number of days t.) x interest 30 = D1 + D2 + D3 + ... + x D31. Interest rate 30 D1: account balance interest calculation is on 1st of the month ...

D2: is interest on account balance 02 of March. ..

D3: is interest on account balance of 3 months...........

D31: is interest on account balance, 31 of the ... (if, ... has 31 days).

(The actual number of days is the number of days in the month of may, there is 28 days, 29 days, 30 days or 31 days).

2. payment service Fees 2.1. Object and extent of currency payment service fee-charging object of payment services, including: + deposit accounts opened at KBNN enjoy interest as specified in paragraph 1.2, point 1, section V, section B, of this circular when payment remittance payable to the payment service fee.

+ Units, organizations and individuals to submit cash to KBNN to pay with other units do not have an account at KBNN where units, organizations, individuals paid or to file currency at GOVERNMENT EXCESSIVE KBNN.

+ Money transfer case unit is affected, but the wrong address and the Bank paid back the unit's fault, the Organization, the next replenishment units, organizations, individuals have to pay the service charge payments to KBNN.

-The level of currency payment service fee is calculated according to the fees of the State Bank of KBNN at the time made the payment service.

2.2. principles and methods 2.2.1 payment service fee. The principle of The currency service fee payment is made according to the following principles:-KBNN does not refund the service fee payment has currency in the case of units, organizations and individuals to request cancellation of the payment service or billing services can not be performed because of the mistake, the problem is not the fault of KBNN cause.

-Do not charge the payment service for direct payments between units, organizations, individuals with KBNN (quoting the account to pay the service payment, paid the purchase of treasuries, ...), between the unit, organization, organizational units, and individuals together to open an account at a KBNN.

-Do not arbitrarily deducted the amount of the payments unit, organized to collect service fees paid.

2.2.2. Mode of payment services charge the unit KBNN made payment service fee according to the following method:-Currency each time: KBNN computer and charge the unit's payment service, held just when making the payment service (applicable to units held individuals not regularly dealing with KBNN unit, organization, or individual submitting the cash to KBNN to transfer money to other units).

-Recurring: Earning the recurring fee is made on the basis of the agreement (contract) between the units, units with KBNN held open account at KBNN; KBNN last month set fee statement of payment service units, organizations, individuals and organizations make depending on each specific case: + and documented accounts of units, organizations, individuals to charge payment service; at the same time submit the certificate from the Debt quote for units, organizations.

+ Send a statement charging the payment services report for units, organizations and individuals to actively submit service fees paid to KBNN (KBNN not made excerpts of deposit account Debt unit, organization).

3. Accounting-revenues from service fees and interest rates deposit accounts payable organizational units reflected on other deposit accounts opened at KBNN KBNN (TK 3713-ĐVQHNS code details of KBNN).

-Periodically (quarter, year), and subordinate KBNN send report currency, career activities and business activities (form B 03-TC-decision No. 2088/QD-BTC dated July 11, 2007 by the Minister of Finance), which reflects fully the interest account and service fees paid for superior KBNN.

C-ORGANIZER 1. This circular effect after 45 days from the date of signing, applying for units deployed KBNN TABMIS and replaces decision No 30/2005/QD-BTC dated May 26, 2005 of the Ministry of Finance on issuing the open mode and use the account in the State Treasury.

2. In the process of implementation, the case has arisen to suggest the Agency, reflecting the unit promptly about the Ministry of Finance (State Treasury) to study the resolution./.