This is an important content in Circular 16/2020/TT-BTC stipulating reporting policies within the scope of state management of the Ministry of Finance.
The form of reporting, methods of sending and receiving reports within the scope of state management of the Ministry of Finance is detailed in Article 9 of Circular 16/2020/TT-BTC, specifically:
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Firstly, regarding the form of reporting
- Electronic written reports (Electronic reports) are reports with the digital signature of the authorized person, uploaded by units under the Ministry of Finance and state administrative agencies on the Report Information System of the Ministry of Finance to serve the purpose of information sharing, linking with the Report Information System of the Government of Vietnam.
- In case a digital signature is not yet used or due to work requirements or in cases of technical incidents, force majeure events, a paper document report form signed by the authorized person and stamped as prescribed shall be used.
Secondly, regarding the methods of sending and receiving reports
- Electronic written reports are sent to the report recipients via the email system or specialized reporting information software.
- Paper document reports are sent to the report recipients either directly or through postal services, fax; reports can also be sent simultaneously as electronic written reports via the email system, or in the form of CD.
See the full text of the regulation at Circular 16/2020/TT-BTC effective from May 29, 2020.
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