Content of the form reporting information related to the annual public debt accounting regime in Vietnam as of April 1, 2024

Tran Thanh Rin

13:59, 30/01/2024

On January 26, 2024, the Minister of Finance issued Circular 05/2024/TT-BTC on amendments to Circular 84/2018/TT-BTC dated September 13, 2018 of the Ministry of Finance regulating reporting and information disclosure forms on public debt in Vietnam.

Content of the form reporting information related to the annual public debt accounting regime in Vietnam as of April 1, 2024

The content of the information reporting form related to the annual public debt accounting regime from April 1, 2024, will be implemented as follows:

(1) The reporting form system includes:

- Report forms related to 5-year and annual plans include 12 detailed report forms, according to the attached Appendix I and Appendix II.

- Reporting forms related to self-borrowed and self-paid foreign debt of enterprises include 03 detailed reporting forms according to attached Appendix III.

(2) For forms reporting information related to the annual public debt accounting regime, comply with Circular 99/2021/TT-BTC guiding the accounting regime for loans and debt repayment of the Government and local authorities; Statistics and monitoring of on-lending debts and Government guarantees.

(Currently, the content of the annual public debt report form complies with Circular 74/2018/TT-BTC guiding the accounting regime for loans and debt repayment of the Government and local authorities; Statistics and monitoring of on-lending debts and Government guarantees. However, Circular 74/2018/TT-BTC will expire on January 1, 2022, and be replaced by Circular 99/2021/TT-BTC.)

(3) Reporting unit and reporting unit:

- Reporting units are agencies and units under and under the Ministry of Finance; People's Committees of provinces and centrally run cities; the State Bank of Vietnam; businesses; and public service units. The reporting unit is specifically recorded in the upper left corner of each report form;

- The reporting unit is the Ministry of Finance (Department of Debt Management and Foreign Finance), which is specifically recorded in the upper left corner of each report form under the reporting unit line.

More details can be found in Circular 05/2024/TT-BTC, taking effect on April 1, 2024.

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