Period for Finalizing Periodic Report Data under the Management of the Ministry of Finance

Recently, the Ministry of Finance has issued Circular 16/2020/TT-BTC stipulating the reporting policies under the state management scope of the Ministry of Finance.

The reporting data cut-off period is regulated as follows:

- Monthly periodic report: Calculated from the 15th of the previous month to the 14th of the reporting month;- Quarterly periodic report: Calculated from the 15th of the month preceding the reporting quarter to the 14th of the last month of the reporting quarter;- 6-month periodic report: The reporting data cut-off period for the first 6 months of the year is calculated from December 15 of the year preceding the reporting year to June 14 of the reporting year. The cut-off period for the last 6 months of the year is calculated from June 15 to December 14 of the reporting year;- Annual periodic report: Calculated from December 15 of the year preceding the reporting year to December 14 of the reporting year;- For other periodic reports: The reporting data cut-off period is specified in the document issued by the competent state agency that promulgates reporting policies but must comply with the provisions of Articles 5, 6, 7, 8, and 11 of Decree 09/2019/ND-CP.

See also: Circular 16/2020/TT-BTC effective from May 29, 2020.

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