Guidance on Report Content Policies Under the Management Scope of the Ministry of Finance

At present, state management reports under the jurisdiction of the Ministry of Finance include 03 types:

1. Periodic reports are issued to meet the requirements for information and synthesis, carried out according to a determined cycle and repeated multiple times.

2. Thematic reports are issued to meet the requirements for in-depth information on a specific topic and carried out over a certain period.

3. Ad hoc reports are issued to meet the requirements for information on an unusual arising issue.

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The policies for reports under the state management of the Ministry of Finance vary according to each type of report and are regulated by Circular 16/2020/TT-BTC as follows:

Firstly, policies for periodic reports under the jurisdiction of the Ministry of Finance must include at a minimum the component contents specified in Clauses 1, 2, 3, 4, 5, 6, 7, 8, and 9 of Article 7 of Decree 09/2019/ND-CP, except where otherwise specified in legal documents of the National Assembly, the Standing Committee of the National Assembly, the Government of Vietnam, the Prime Minister of the Government of Vietnam, and must specifically stipulate the unit receiving the report within the organizational structure of the Ministry of Finance.

Secondly, policies for ad hoc reports under the jurisdiction of the Ministry of Finance must include at a minimum the component contents specified in Clauses 1, 2, 3, 4, 5, and 6 of Article 7 of Decree 09/2019/ND-CP, except where otherwise specified in legal documents of the National Assembly, the Standing Committee of the National Assembly, the Government of Vietnam, the Prime Minister of the Government of Vietnam, and must specifically stipulate the unit receiving the report within the organizational structure of the Ministry of Finance.

Thirdly, policies for thematic reports under the jurisdiction of the Ministry of Finance must include at a minimum the component contents specified in Clauses 1, 2, 3, 4, 5, 6, and 9 of Article 7 of Decree 09/2019/ND-CP, except where otherwise specified in legal documents of the National Assembly, the Standing Committee of the National Assembly, the Government of Vietnam, the Prime Minister of the Government of Vietnam, and must specifically stipulate the unit receiving the report within the organizational structure of the Ministry of Finance.

More details can be found in: Circular 16/2020/TT-BTC which is effective from May 29, 2020.

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