On December 31, 2024, the Minister of Finance of Vietnam issued Circular 91/2024/TT-BTC stipulating the statistical reporting regime for the finance sector.
Circular 91/2024/TT-BTC prescribes the Statistical Reporting Regime for the Finance Sector according to the provisions of the 2015 Statistics Law on statistical reporting policies at the ministry and central authority levels; and the Law on Amendments and Supplements to Certain Articles and the Annex of National Statistical Indicator Categories of the 2021 Statistics Law.
This Circular applies to the following entities:
- Agencies and units under and affiliated with the Ministry of Finance.
- Departments of Finance in provinces and central-affiliated cities.
- Organizations and individuals involved in implementing the Finance Sector statistical reporting.
According to Circular 91/2024/TT-BTC, the Finance Sector Statistical Reporting Regime outlines the reporting list, reporting templates, and template explanations to collect and aggregate statistical information falling under the National Statistical Indicator System assigned to the Ministry of Finance and the Finance Sector Statistical Indicator System.
Within this context:
- Reporting units include agencies and units under and affiliated with the Ministry of Finance; Departments of Finance in provinces and central-affiliated cities. The reporting unit is specified at the upper right corner of each reporting template;
- The receiving unit is the Ministry of Finance (Department of Informatics and Financial Statistics), specified at the upper right corner of each reporting template, beneath the reporting unit line.
The reporting deadline for the Finance Sector statistical reports is specified at the upper left corner of each reporting template, below the template symbol line and calculated in working days. If the final day of the reporting deadline coincides with a public holiday, Tet holiday, or weekend, the report submission date will be moved to the next working day immediately following the public holiday, Tet holiday, or weekend.
More details can be found in Circular 91/2024/TT-BTC, effective from March 1, 2025. The first quarterly report of 2025 and the first half-year report of 2025 will continue to be implemented according to the provisions of Circular 02/2019/TT-BTC until the end of July 1, 2025.
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