13:54, 11/07/2024
The list and templates for financial reports and management reports in Vietnam are presented in Appendix V of Circular 77/2017/TT-BTC.
Article table of contents
Appendix V: LIST AND TEMPLATES OF FINANCIAL REPORTS, MANAGEMENT REPORTS IN VIETNAM
(Issued together with Circular 77/2017/TT-BTC)
| No. | Report Name | Template No. |
|---|---|---|
| Part 1: FINANCIAL REPORTS | ||
| I | Report on Budget Aggregation | |
| 1 | Aggregation of allocation and assignment of the central budget expenditure estimates and debt repayment for the fiscal year... | B1-01a/BC-NS/TABMIS |
| 2 | Aggregation of allocation and assignment of the provincial (district, commune) budget expenditure estimates and debt repayment for the fiscal year... | B1-01b/BC-NS/TABMIS |
| 3 | Aggregated situation of allocation and assignment of expenditure estimates for first-tier budgetary units of the central government (provincial/district level) for the fiscal year... | B1-02/BC-NS/TABMIS |
| 4 | Aggregated situation of allocation and assignment of capital construction spending estimates for first-tier budgetary units of the central government (provincial/district level) for the fiscal year... | B1-02a/BC-NS/TABMIS |
| 5 | Aggregated situation of allocation and assignment of regular spending estimates for first-tier budgetary units of the central government (provincial/district level) for the fiscal year... | B1-02a/BC-NS/TABMIS |
| II | Consolidated Report on State Budget Revenues and Borrowing | |
| 6 | Report on state budget revenues and borrowing for the fiscal year... | B2-01/BC-NS/TABMIS |
| 7 | Report on state budget revenues and borrowing categorized by the state budget system for the fiscal year... (For communes, this report is detailed by commune area and is the state budget revenue listing mentioned in Clause 4, Article 12 of Circular 344/2016/TT-BTC dated December 30, 2016, on the management of commune budget and other financial activities of communes, wards, commune-level towns). |
B2-02/BC-NS/TABMIS |
| 8 | Consolidated Report on State Budget Revenues by Tax Types for the fiscal year... | B2-03/BC-NS/TABMIS |
| 9 | Report on State Budget Revenues in the Customs sector for the fiscal year... | B2-04/BC-NS/TABMIS |
| 10 | Report on State Budget Revenue Refunds for the fiscal year... | B2-05/BC-NS/TABMIS |
| III | Consolidated Report on Budget Expenditure | |
| 11 | Report on state budget expenditures and debt repayments for the fiscal year... | B3-01/BC-NS/TABMIS |
| 12 | Report on local budget expenditures and debt repayments for the fiscal year... | B3-02/BC-NS/TABMIS |
| 13 | Report on state budget expenditures and debt repayments by the state budget system for the fiscal year... | B3-03/BC-NS/TABMIS |
| 14 | Report on the implementation of central government budget expenditures and debt repayments for the fiscal year... | B3-04/BC-NS/TABMIS |
| 15 | Report on the implementation of capital construction expenditures for the central government budget for the fiscal year... | B3-04a/BC-NS/TABMIS |
| 16 | Report on the implementation of regular expenditures for the central government budget for the fiscal year... | B3-04b/BC-NS/TABMIS |
| 17 | Report on the implementation of expenditures and debt repayments for the budget (provincial/district/commune level) for the fiscal year... | B3-05/BC-NS/TABMIS |
| 18 | Report on the implementation of capital construction expenditures for the budget (provincial/district/commune level) for the fiscal year... | B3-05a/BC-NS/TABMIS |
| 19 | Report on the implementation of regular expenditures for the budget (provincial/district/commune level) for the fiscal year... | B3-05b/BC-NS/TABMIS |
| IV | Report on National Target Programs Expenditures | |
| 20 | Expenditures for national programs, targets, and projects for the fiscal year... | B4-01/BC-NS/TABMIS |
| 21 | Expenditures for national programs, targets, and projects categorized by the state budget system for the fiscal year... | B4-02/BC-NS/TABMIS |
| V | Report on Fund Utilization | |
| 22 | Situation on the utilization of development investment expenditure estimates for the central government budget (provincial/district/commune level) by the form of withdrawing estimates for the fiscal year... | B5-01/BC-NS/TABMIS |
| 23 | Situation on the utilization of development investment expenditure estimates for the central government budget (provincial/district/commune level) by the form of payment orders for the fiscal year... | B5-02/BC-NS/TABMIS |
| 24 | Situation on the utilization of regular expenditure estimates for the central government budget (provincial/district/commune level) by the form of withdrawing estimates for the fiscal year... | B5-03/BC-NS/TABMIS |
| 25 | Situation on the utilization of regular expenditure estimates for the central government budget (provincial/district/commune level) by the form of payment orders for the fiscal year... | B5-04/BC-NS/TABMIS |
| 26 | Situation on the utilization of supplementary expenditure estimates for lower-tier budgets of the central government budget (provincial/district level) for the fiscal year... | B5-05/BC-NS/TABMIS |
| VI | Report on Borrowing and Debt Repayment | |
| 27 | Borrowing and debt repayment for the state budget for the fiscal year... | B6-01/BC-NS/TABMIS |
| 28 | Borrowing and debt repayment for the local budget for the fiscal year... | B6-02/BC-NS/TABMIS |
| VII | Report on Foreign Capital Receipts and Disbursements | |
| 29 | Consolidation of central government budget foreign capital receipts and disbursements for the fiscal year... | B7-01/BC-NS/TABMIS |
| 30 | Receipts and disbursements of foreign capital for provincial/city budget for the fiscal year... | B7-02/BC-NS/TABMIS |
| Part 2: MANAGEMENT REPORTS | ||
| I | Quick Reports | |
| 1 | Report on the state budget and central government budget activities for the fiscal year... | B8-01/BC-NS/TABMIS |
| 2 | Report on provincial budget activities for the fiscal year... | B8-02/BC-NS/TABMIS |
| 3 | Report on district budget activities... | B8-03/BC-NS/TABMIS |
| 4 | Report on commune budget activities... | B8-04/BC-NS/TABMIS |
| II | Treasury Operations Management Reports | |
| 5 | Account balance statement | B9-01/KB/TABMIS |
| 6 | Report on receivables and payables | B9-02/KB/TABMIS |
| 7 | Report on surpluses, deficits, and losses pending resolution | B9-03/KB/TABMIS |
| 8 | Report on temporary receipts and holdings pending resolution | B9-04/KB/TABMIS |
See details and download the templates at Circular 77/2017/TT-BTC
