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Vietnam: Circular No. 137/2017/TT-BTC provides guidance on annual budget statements in 2017

Thủy Phú

15:47, 05/03/2018

The Ministry of Finance of Vietnam issued Circular No. 137/2017/TT-BTC providing for preparation, consolidation and submission of annual budget statements; inspection, appraisal, notification and consolidation of annual budget statements of state budget.

According to Circular No. 137/2017/TT-BTC of the Ministry of Finance of Vietnam, budget-using units shall prepare and send budget statements to their supervisory budgetary units (or finance authorities of same level in case there is no supervisory budgetary unit) as follows:

- Annual budget statements for inspection and notification purpose and annual financial statements serving the purpose of comparison and inspection of other data and information shall be made and sent under regulations in Circular No. 107/2017/TT-BTC of the Ministry of Finance of Vietnam;

Budget statements and financial statements in 2017 shall be made and sent in accordance with regulations in Decision No. 19/2006/QD-BTC and Circular No. 185/2010/TT-BTC of the Ministry of Finance of Vietnam;

- Statements of national reserve expenditure and capital (if any) shall be made and sent under guidance on plans for national reserve and state budget expenditure on national reserve and national reserve accounting regulations provided by the Ministry of Finance;

- Statements of off-budget financial funds (if any) shall be made according to Form No.1 issued together with Circular No. 137/2017/TT-BTC.

View more details at Circular No. 137/2017/TT-BTC of the Ministry of Finance of Vietnam effective from February 10, 2018, which applies to annual budget statements of state budget from 2017.

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