The Reporting Period and Submission Deadline of Financial Statements for the Project Management Board Using Public Investment Funds

The reporting period and submission deadline for financial statements of the project management units utilizing public investment capital are specifically stipulated in Clause 4, Article 7 of Circular 79/2019/TT-BTC as follows:

The reporting period and submission deadline for financial statements:

- The unit must prepare financial statements at the end of the annual accounting period in accordance with the provisions of the Accounting Law.

- The unit’s annual financial statements must be submitted to the competent state authority (details of the report's recipient as specified in Appendix No. 05 – Financial Reporting System attached to this Circular) or the superior unit within 90 days from the end of the annual accounting period as prescribed by law.

=> Thus, the accounting department of the project management units utilizing public investment capital must prepare financial statements at the end of the annual accounting period and submit them to the competent state authority or the superior unit within 90 days from the end of the annual accounting period as prescribed.

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