What is TABMIS? Which entities are the participants in TABMIS in Vietnam?

What is TABMIS?

Pursuant to the provisions of Clause 1, Article 3 of Circular 77/2017/TT-BTC providing guidance on the Accounting Regime for State Budget and Treasury Operations, "TABMIS" is the abbreviation in English for the Treasury and Budget Management Information System.

The full name in English is: Treasury and Budget Management Information System.

Which entities are the participants in TABMIS in Vietnam?

According to Article 3 of Circular 123/2014/TT-BTC, the participants in TABMIS are the units involved, organizing the operation, exploitation, and ensuring the conditions for operating TABMIS, including:

(i) Units participating in the operation and exploitation of TABMIS

- Units under the Ministry of Finance, including: State Budget Department, Investment Department, Financial Management for Administrative and Non-business Organizations Department, Financial Institutions and Banks Department, Corporate Finance Department, Department I, Department of Debt and External Finance Management, General Department of State Reserves, IT and Financial Statistics Department, other related units (if any);

- Local financial agencies, including: Department of Finance of the provinces and municipalities under central authority (Provincial Department of Finance); Financial - Planning Division of districts, district-level towns, cities under the province (District Financial - Planning Division);

- Units under the State Treasury system, including: Units belonging to the State Treasury, State Treasury of provinces and municipalities under central authority (Provincial State Treasury); State Treasury of districts, district-level towns, cities under the province (District State Treasury).

- First-level budget units and intermediate budgeting units (intermediate units between first-level budget units and budget-using units) authorized by the superior unit under the central and local budget for allocating and assigning estimates on the system.

(ii) Units managing the operation and exploitation of TABMIS

The unit managing the operation and exploitation of TABMIS is the IT and Financial Statistics Department and the State Treasury, which is responsible for supervising and coordinating the management, operation, and exploitation of TABMIS.

(iii) TABMIS user support department

The TABMIS user support department is responsible for receiving requests and assisting users in addressing issues arising during the system's operational exploitation.

At the central level, the support department is located at the State Treasury, ensuring user support activities nationwide to resolve issues arising during the operational exploitation of the Treasury and Budget Management Information System.

At the provincial and municipal levels under central authority, the support department is specifically assigned by the Director of the State Treasury and the Director of the Department of Finance, ensuring user support activities in the area to resolve issues arising during the operation and exploitation of the Treasury and Budget Management Information System.

(iv) Other related units

These include budget-using units, investors, and other units that have transactions with the State Treasury.

Treasury and Budget Management Information System of Vietnam (Image from the Internet)

What is the responsibility of the General Director of the State Treasury during the operation of TABMIS in Vietnam?

Pursuant to Article 29 of Circular 77/2017/TT-BTC, amended by Clause 4, Article 1 of Circular 19/2020/TT-BTC regarding the principles for constructing the accounting account code system as follows:

Principles for constructing the accounting account code system

The accounting account code system is constructed based on the principle of arranging independent code segments, each containing different information as required by management. The accounting account code structure is fixed and standardized across the system, including a central ledger book, a ledger book for provinces and municipalities, and a consolidated ledger book for the entire system.

The list of detailed values for each code segment will be supplemented and revised according to actual requirements. Specific code values for each segment in the accounting account code system are assigned only once in the system (no re-issuance of previously used codes) except for certain special cases as regulated by the competent state authority. For each code value, the system will assign a unique value throughout its operational period.

During the operation of TABMIS, the General Director of the State Treasury is responsible for newly assigning, supplementing, modifying the values of the code segments (fund codes, accounting account codes, detailed bookkeeping codes, State Treasury codes, state budget source codes, and reserve codes) according to management requirements and business procedures.

During the operation of TABMIS, the General Director of the State Treasury is responsible for newly assigning, supplementing, modifying the values of the code segments (fund codes, accounting account codes, detailed bookkeeping codes, State Treasury codes, state budget source codes, and reserve codes) according to management requirements and business procedures.