14:06, 11/07/2024
Circular 77/2017/TT-BTC providing guidance on the Accounting Regime for State Budget of Vietnam and State Treasury of Vietnam operations includes a total of 5 appendices with over 100 various forms.
Article table of contents
In this article, Lawnet will list all the forms of Circular 77 for your convenient reference and use.
Appendix I: SYSTEM OF ACCOUNTING DOCUMENTS
| No. | Form No. | Document Name |
|---|---|---|
| 1- State Budget Revenue Documents | ||
| 1 | C1-04/NS | Order for the Refund of State Budget Revenue |
| 2 | C1-05/NS | Order for the Refund and Offset of State Budget Revenue |
| 3 | C1-07a/NS | Request for Adjusting State Budget Revenue |
| 4 | C1-07b/NS | Request for Adjusting State Budget Revenue in Foreign Currency |
| 5 | C1-08/NS | State Budget Recording Order |
| 2- State Budget Expenditure Documents | ||
| 6 | C2-01a/NS | Payment Order |
| 7 | C2-01b/NS | Restored Payment Order |
| 8 | C2-01c/NS | Payment Order (For Commune Budget) |
| 9 | C2-02a/NS | State Budget Estimate Withdrawal Request |
| 10 | C2-02b/NS | State Budget Estimate Withdrawal Request (Tax Deduction) |
| 11 | C2-03/NS | Request for Advance Payment Settlement |
| 12 | C2-04/NS | Request for Advance Recovery |
| 13 | C2-05a/NS | Funding Refund Document |
| 14 | C2-05b/NS | Funding Refund Document to Higher-Level Budget |
| 15 | C2-05c/NS | Funding Refund Document to District-Level Budget |
| 16 | C2-06/NS | State Budget Estimate Withdrawal Request in Foreign Currency |
| 17 | C2-07NS | Request for Foreign Currency Expenditure |
| 18 | C2-08/NS | Request for Advance Payment Settlement in Foreign Currency |
| 19 | C2-09/NS | Request for Advance Recovery in Foreign Currency |
| 20 | C2-10/NS | Budget Data Adjustment Slip |
| 21 | C2-11a/NS | Additional Estimate Withdrawal Request from Higher-Level Budget |
| 22 | C2-11b/NS | Additional Estimate Withdrawal Request from District-Level Budget |
| 23 | C2-12/NS | Request for State Budget Commitment |
| 24 | C2-13/NS | Commitment Adjustment Slip |
| 25 | C2-14a/NS | Domestic Debt Payment Order in VND |
| 26 | C2-14b/NS | Domestic Debt Payment Order in VND (Issued by Treasury Management Department) |
| 27 | C2-15/NS | Domestic Debt Payment Order in Foreign Currency |
| 28 | C2-16/NS | Foreign Debt Payment Order in Foreign Currency |
| 29 | C2-17a/NS | State Budget Recording Order |
| 30 | C2-17b/NS | State Budget Recording Order |
| 31 | C2-18/NS | Request for Advance Loan and Aid Payment Recorded as Revenue and Expenditure |
| 32 | C2-19/NS | Request for Recording ODA, Concessional Loan Funds |
| 3- Investment Fund Payment Documents | ||
| 33 | C3-01/NS | Investment Fund Withdrawal Request |
| 34 | C3-02/NS | Request for Advance Payment Settlement for Investment Funds |
| 35 | C3-03/NS | Request for Investment Fund Advance Recovery |
| 36 | C3-04/NS | Investment Fund Refund Document |
| 37 | C3-05/NS | Request for Adjusting Budget Expenditures |
| 4- Payment Documents | ||
| 38 | C4-01/KB | Collection Order |
| 39 | C4-02a/KB | Authorization for Account Transfer, Electronic Money Transfer |
| 40 | C4-02b/KB | Authorization for Foreign Currency Account Transfer, Electronic Money Transfer |
| 41 | C4-02c/KB | Authorization for Account Transfer, Electronic Money Transfer (Tax Deduction) |
| 42 | C4-03/KB | Authorization for Transfer Payment (for Continuing Payment) |
| 43 | C4-04/KB | Positive Transfer Order |
| 44 | C4-05/KB | Positive Transfer Order (Including Restoration Document) |
| 45 | C4-06/KB | Negative Transfer Order |
| 46 | C4-07/KB | Negative Transfer Order (Including Restoration Document) |
| 47 | C4-08/KB | Account Deposit Slip |
| 48 | C4-09/KB | Cash Withdrawal Document from Deposit Account |
| 49 | C4-10/KB | Check Payment Summary via Bank |
| 50 | C4-11/KB | Payment Transfer Slip, Electronic Money Transfer |
| 5- State Credit Documents | ||
| 51 | C5-01/KB | Debt Collection Receipt |
| 52 | C5-02/KB | Debt Collection Summary (Including Account Deposit Document) |
| 6- Other Documents | ||
| 53 | C6-01/NS | Budget Estimate Entry Slip |
| 54 | C6-02/NS | Zero Budget Estimate Entry Slip |
| 55 | C6-03/NS | Budget Estimate Entry and Allocation Slip |
| 56 | C6-04/KB | Budget Estimate Adjustment Slip |
| 57 | C6-05/KB | Receipt Slip |
| 58 | C6-06/KB | Payment Slip |
| 59 | C6-07/KB | Transfer Slip |
| 60 | C6-08/KB | Transfer Order |
| 61 | C6-09/KB | Adjustment Slip |
| 62 | C6-10/KB | Exchange Rate Adjustment Summary for Foreign Currency Accounts |
| 63 | C6-11/KB | Warehouse Entry Slip |
| 64 | C6-12/KB | Warehouse Exit Slip |
| 65 | C6-13/KB | Request for Temporary Budget Allocation |
| 66 | C6-14/KB | Interest Payment Summary at State Treasury |
| 67 | C6-15/KB | Money Transfer Fee Collection Summary at State Treasury |
| 68 | C6-16/KB | Temporary Balance Fee Calculation Summary |
| 69 | C6-17/KB | YCTT, Cancellation, Reversal Payment Summary |
| 70 | C7-01/KB | Bond, Treasury Bill Issuance Summary (In Cash) |
| 71 | C7-02/KB | Bond, Treasury Bill Issuance Summary (By Account Transfer) |
| 72 | C7-03/KB | Bond Transfer Summary |
| 73 | C7-04/KB | On-Site Payment Summary (In Cash) (Form a) |
| 74 | C7-05/KB | On-Site Payment Summary (In Cash) (Form b) |
| 75 | C7-06/KB | On-Site Payment Summary (By Account Transfer) (Form a) |
| 76 | C7-07/KB | On-Site Payment Summary (By Account Transfer) (Form b) |
| 77 | C7-08/KB | Treasury Bill Payment Summary (In Cash) |
| 78 | C7-09/KB | Treasury Bill Payment Summary (By Account Transfer) |
| 79 | C7-10/KB | Treasury Bill Payment Summary Month ... Year ... |
| 80 | C7-11/KB | Proxy Bond, Treasury Bill Payment Summary |
| 81 | C7-12/KB | Proxy Bond, Treasury Bill Payment Summary |
| 82 | C7-13/KB | Total Payment Summary (Form a) |
| 83 | C7-14/KB | Total Payment Summary (Form b) |
| 84 | C7-15/KB | Overdue Bond, Treasury Bill Payment Summary |
| 85 | C7-16/KB | Request for Recording Foreign Debt |
| 7- Documents Specified in Other Documents | ||
| 86 | C1-01/NS | State Budget Revenue Order (Circular No. 328/2016/TT-BTC) |
| 87 | C1-02/NS | State Budget Deposit Slip (Circular No. 84/2016/TT-BTC) |
| 88 | C1-06/NS | State Budget Deposit Summary (Circular No. 328/2016/TT-BTC) |
| 89 | C1-10/NS | Receipt (Official Dispatch No. 1909/KBNN-THPC dated May 8, 2017, of State Treasury, guiding some articles of Circular No. 328/2016/TT-BTC) |
| 90 | 01/BKNT | Tax Payment Summary (Circular No. 84/2016/TT-BTC) |
| 91 | 02/BK-BLT | Receipt Summary (Circular No. 328/2016/TT-BTC) |
| 92 | 03/BK-BLMG | Receipt Summary with Denomination (Circular No. 328/2016/TT-BTC) |
Appendix II: LIST OF ACCOUNTING ACCOUNTS
Picture of the head part of Appendix II (More details can be found in the attached file of the article)
Appendix III: LIST OF SOME ACCOUNTING CODES
| Appendix No. | List |
|---|---|
| III.1 | List of Budget Organization Codes |
| III.2 | List of State Budget Codes for Entire Locality |
| III.3 | List of Donor Codes |
| III.4 | List of Other Accounting Codes for Target Programs and Projects |
| III.5 | List of Bond Issuance Codes |
| III.6 | List of Detailed Financial Fund Codes |
| III.7 | List of Detailed Budget Payable Codes |
| III.8 | List of Detailed Receivable Codes |
| III.9 | List of Asset Type Codes |
| III.10 | List of State Treasury Codes |
| III.11 | List of State Budget Codes |
| III.12 | List of Reserved Codes |
Appendix IV: LIST AND SAMPLE OF ACCOUNTING RECORDS AND SUMMARIES
| Form No. | Name | Period |
|---|---|---|
| I. Accounting Books | ||
| S2-01/KB/TABMIS | General Ledger Account | Monthly/Yearly |
| S2-02/KB/TABMIS | Detailed Account Book | Daily |
| S2-05/KB/TABMIS | Detailed Book Monitoring Budget Estimate Usage | Monthly/Yearly |
| S2-06a/KB/TABMIS | Ledger Subsystem Document Enumeration | Daily |
| S2-06b/KB/TABMIS | Revenue Management Subsystem Document Enumeration | Daily |
| S2-06c/KB/TABMIS | Expenditure Management Subsystem Document Enumeration | Daily |
| S2-06d/KB/TABMIS | Budget Allocation Management Subsystem Document Enumeration | Daily |
| S2-06e/KB/TABMIS | Commitment Subsystem Document Enumeration | Daily |
| S2-07/KB/TCS | TCS-TT Document Enumeration | Daily |
| S2-08/KB/TABMIS | Account Utilization Statement | Daily |
| S2-09/KB/TABMIS | Summary of Transactions at Dependent Accounting Units | Daily |
| S2-10/KB/TABMIS | Capital and Source Summary Report |
Daily |
| II. Summaries | ||
| 04/BK-CTNNS | Budget Document Summary | Daily |
Appendix V: LIST AND OF FINANCIAL REPORTS, MANAGEMENT REPORTS
| No. | Report Name | Form No | ||
| Part 1: FINANCIAL REPORTS | ||||
| I. Reports on Budget Estimation Aggregation | ||||
| 1 | Aggregation of allocation, assignment of central government budget expenditure and debt repayment, fiscal year … | B1-01a/BC-NS/TABMIS | ||
| 2 | Aggregation of allocation, assignment of provincial (district, commune) budget expenditure and debt repayment, fiscal year ... | B1-01b/BC-NS/TABMIS | ||
| 3 | Aggregation of situation on allocation, assignment of expenditure estimates for level I central budget units (provincial/district level), fiscal year ... | B1-02/BC-NS/TABMIS | ||
| 4 | Aggregation of situation on allocation, assignment of capital investment expenditure estimates for level I central budget units (provincial/district level), fiscal year ... | B1-02a/BC-NS/TABMIS | ||
| 5 | Aggregation of situation on allocation, assignment of recurrent expenditure estimates for level I central budget units (provincial/district level), fiscal year ... | B1-02a/BC-NS/TABMIS | ||
| II. Aggregated Reports on Government Budget Revenues and Borrowing | ||||
| 6 | Report on government budget revenues and borrowing, fiscal year… | B2-01/BC-NS/TABMIS | ||
| 7 | Report on government budget revenues and borrowing according to government budget classification, fiscal year… (For communes, this report is detailed by commune area and is exactly the Government Budget Revenue Table specified in Clause 4, Article 12 of Circular No. 344/2016/TT-BTC dated December 30, 2016, regulating commune-level budget management and other financial activities of communes, wards, commune-level towns). |
B2-02/BC-NS/TABMIS | ||
| 8 | Aggregated report on government budget revenues by tax codes, fiscal year… | B2-03/BC-NS/TABMIS | ||
| 9 | Report on government budget revenues from the Customs sector, fiscal year… | B2-04/BC-NS/TABMIS | ||
| 10 | Report on government budget revenue refunds, fiscal year … | B2-05/BC-NS/TABMIS | ||
| III. Aggregated Reports on Budget Expenditures | ||||
| 11 | Report on expenditures and debt repayment of the government budget, fiscal year... | B3-01/BC-NS/TABMIS | ||
| 12 | Report on expenditures and debt repayment of the local budget, fiscal year ... | B3-02/BC-NS/TABMIS | ||
| 13 | Report on expenditures and debt repayment of the government budget according to government budget classification, fiscal year… | B3-03/BC-NS/TABMIS | ||
| 14 | Report on the implementation of central budget expenditures and debt repayment, fiscal year… | B3-04/BC-NS/TABMIS | ||
| 15 | Report on the implementation of capital investment expenditures of the central budget, fiscal year … | B3-04a/BC-NS/TABMIS | ||
| 16 | Report on the implementation of recurrent expenditures of the central budget, fiscal year … | B3-04b/BC-NS/TABMIS | ||
| 17 | Report on the implementation of expenditures and debt repayments for budgets (provincial/district/commune levels), fiscal year… | B3-05/BC-NS/TABMIS | ||
| 18 | Report on the implementation of capital investment expenditures for budgets (provincial/district/commune levels), fiscal year… | B3-05a/BC-NS/TABMIS | ||
| 19 | Report on the implementation of recurrent expenditures for budgets (provincial/district/commune levels), fiscal year… | B3-05b/BC-NS/TABMIS | ||
| IV. Reports on National Target Programs Expenditures | ||||
| 20 | Expenditures for national programs, targets, and projects, fiscal year... | B4-01/BC-NS/TABMIS | ||
| 21 | Expenditures for national programs, targets, and projects according to government budget classification, fiscal year… | B4-02/BC-NS/TABMIS | ||
| V. Reports on the Use of Funding | ||||
| 22 | Situation of use of capital investment expenditure estimates from central government budget (provincial/district/commune levels) in the form of estimation withdrawals, fiscal year… | B5-01/BC-NS/TABMIS | ||
| 23 | Situation of use of capital investment expenditure estimates from central government budget (provincial/district/commune levels) in the form of payment orders, fiscal year… | B5-02/BC-NS/TABMIS | ||
| 24 | Situation of use of recurrent expenditure estimates from central government budget (provincial/district/commune levels) in the form of estimation withdrawals, fiscal year… | B5-03/BC-NS/TABMIS | ||
| 25 | Situation of use of recurrent expenditure estimates from central government budget (provincial/district/commune levels) in the form of payment orders, fiscal year… | B5-04/BC-NS/TABMIS | ||
| 26 | Situation of use of supplementary expenditure estimates for subordinate budgets from central government budget (provincial/district levels), fiscal year… | B5-05/BC-NS/TABMIS | ||
| VI. Reports on Borrowing and Debt Repayment | ||||
| 27 | Borrowing and debt repayment of the government budget, fiscal year... | B6-01/BC-NS/TABMIS | ||
| 28 | Borrowing and debt repayment of the local budget, fiscal year... | B6-02/BC-NS/TABMIS | ||
| VII. Reports on Foreign Capital Revenue and Expenditures | ||||
| 29 | Aggregated foreign capital revenue and expenditure of the central government budget, fiscal year … | B7-01/BC-NS/TABMIS | ||
| 30 | Foreign capital revenue and expenditures of the provincial/municipal budget, fiscal year … | B7-02/BC-NS/TABMIS | ||
| Part 2: MANAGEMENT REPORTS | ||||
| I. Quick Reports | ||||
| 1 | Report on activities of the government budget and the central budget, fiscal year ... | B8-01/BC-NS/TABMIS | ||
| 2 | Report on activities of the provincial budget, fiscal year ... | B8-02/BC-NS/TABMIS | ||
| 3 | Report on activities of the district budget ... | B8-03/BC-NS/TABMIS | ||
| 4 | Report on activities of the commune budget ... | B8-04/BC-NS/TABMIS | ||
| II. Management Reports of the State Treasury Operations | ||||
| 5 | Account balance sheet | B9-01/KB/TABMIS | ||
| 6 | Report on receivables and payables | B9-02/KB/TABMIS | ||
| 7 | Report on excess, shortages, and losses pending handling | B9-03/KB/TABMIS | ||
| 8 | Report on temporary collections and holdings pending handling | B9-04/KB/TABMIS | ||
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