Thông tư 84/2020/TT-BTC sửa đổi chế độ báo cáo định kỳ lĩnh vực tài chính ngân hàng

CIRCULAR

AMENDMENTS TO REGULATIONS ON PERIODIC REPORTING REGIME UNDER AUTHORITY OF MINISTER OF FINANCE IN THE FIELD OF FINANCE AND BANKING

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 09/2019/ND-CP dated January 24, 2019 providing for reporting regimes applicable to state administrative agencies;

At the request of the Director General of the Department of Banking and Financial Institutions;

The Minister of Finance hereby promulgates a Circular on amendments to regulations on periodic reporting regime under authority of Minister of Finance in the field of finance and banking.

Article 1. Amendments to some Articles of the Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance providing guidelines for reporting regimes applicable to the State Bank of Vietnam:

1. Point 2.2 clause 2 of Article 12 is amended as follows:

“2.2. Financial plan of the State Bank of Vietnam shall be prepared on an annual basis and submitted to Ministry of Finance for appraisal and aggregation in state budget estimates as referred to by the Law on State Budget and its guiding documents.”

2. Point 2.4 is added to clause 2 of Article 12 as follows:

“2.4. The financial plan shall be submitted in the form of a physical document by adopting any of the following methods:

a) In person;

b) By post.”

3. Point 2.3 is added to clause 2 of Article 13 as follows:

“2.3. The financial statement shall be submitted in the form of a physical document by adopting any of the following methods:

a) In person;

b) By post.”

Article 2. Adding clause 7 to Article 10 of the Circular No. 01/2017/TT-BTC dated January 05, 2017 of the Ministry of Finance providing guidelines for financial regimes applicable to asset management companies of Vietnamese credit institutions:

“7. Data closing period and report submission methods:

a) Data closing period:

- The data closing period for the financial plan specified in clause 1 of this Article shall begin from January 01 of the plan year to December 31 of the plan year.

- The data closing period for the quarterly and annual financial statements specified in clause 1 of this Article:

+ For a quarterly financial statement: From the first day of the reporting quarter to the last day of the reporting quarter (accumulated data shall be collected from the first day of the reporting year).

+ For an annual financial statement: From January 01 of the reporting year to December 31 of the reporting year.

b) The statement shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.

c) Contents, data closing period and deadline for submission of ad hoc statements prescribed in clause 6 of this Article shall comply with requests of the State Bank of Vietnam and regulatory bodies.”

Article 3. Adding clause 4 to Article 8 of the Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance providing guidelines for implementation of the Government’s Decree No. 69/2016/ND-CP dated July 01, 2016 on requirements for running debt trading services:

“4. Data closing period and report submission methods:

a) Data closing period for quarterly and annual reports: From the starting date of data collection to the ending date of data collection (except for data reflected at stated times). Data collection begins on the first day of the reporting quarter or year (for accumulated data collected from the first day of the reporting year); data collection ends on the last day of the reporting quarter or year.

b) The statement shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.

c) Contents, data closing period and deadline for submission of ad hoc reports shall comply with requests of regulatory bodies.”

Article 2. Amendments to clause 2 Article 10 of the Circular No. 16/2018/TT-BTC dated February 07, 2018 of the Ministry of Finance providing guidelines for certain Articles on financial regimes applicable to credit institutions and branches of foreign banks:

“2. Responsibilities of the State Bank of Vietnam:

a) Biannually (before August 31) and annually (before April 30 of subsequent year), the State Bank of Vietnam shall inform the Ministry of Finance the financial status of the credit institutions and foreign bank branches under the provisions of clause 2 Article 38 of the Decree No. 57/2012/ND-CP, specifically with the following indicators (categorized by type of credit institution):

- The number of credit institutions, foreign bank branches.

- Total charter capital, equity, assets, total liabilities, total raised capital, nonperforming loan ratio and safety ratios during operation of the credit institutions and foreign bank branches.

- Total profit (loss) and the number of credit institutions and foreign bank branches making profits (losses).

- Financial situation, performance of the credit institutions more than 50% of the charter capital of which is held by the State.

- Other related indicators, contents.

- Violations of the financial regimes applicable to credit institutions and foreign bank branches detected during the inspection and supervision.

b) Data closing period:

- For a biannual report: From January 01 to June 30 inclusive of the reporting period (except for data reflected at stated times).

- For an annual report: From January 01 of the reporting year to December 31 inclusive of the reporting year (except for data reflected at stated times).

c) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 5. Amendments to clause 2 Article 11 of the Circular No. 18/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance providing guidance on financial regimes applicable to microfinance institutions:

“2. The State Bank of Vietnam shall preside over supervising the compliance with financial regimes by microfinance institutions.

a) Biannually and annually submit reports on financial status of microfinance institutions and violations against financial regimes detected during inspection or supervision (if any) to the Ministry of Finance. For a biannual report, the State Bank of Vietnam shall submit to the Ministry of Finance before August 15; for an annual report, the State Bank of Vietnam shall submit to the Ministry of Finance before April 15 of the following year.

b) Data closing period:

- For a biannual report: From January 01 to June 30 inclusive of the reporting period (except for data reflected at stated times).

- For an annual report: From January 01 of the reporting year to December 31 inclusive of the reporting year (except for data reflected at stated times).

c) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 6. Adding points c and d to clause 2 Article 12 of the Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance providing guidance on financial regimes applicable to Co-operative Bank of Vietnam:

“c) Data closing period:

- For a biannual report: From January 01 to June 30 inclusive of the reporting period (except for data reflected at stated times).

- For an annual report: From January 01 of the reporting year to December 31 inclusive of the reporting year (except for data reflected at stated times).

d) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 7. Amendments to clause 2 Article 11 of the Circular No. 20/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance providing guidance on financial regimes applicable to People's Credit Funds:

“2. Responsibilities of the State Bank of Vietnam:

2.1. Biannually (before August 31) and annually (before April 30 of subsequent year), the State Bank of Vietnam shall inform the Ministry of Finance the financial status of the People's Credit Fund system under the provisions of clause 2 Article 38 of the Decree No. 93/2017/ND-CP, specifically with the following indicators:

a) The number of people's credit funds (including the number of people's credit funds sustaining loss, the number of people's credit funds sustaining no loss, the number of people's credit funds making profits);

b) Total profits; total losses;

c) Violations against financial regimes applicable to people's credit funds detected during the inspection or supervision (if any).

2.2. Data closing period:

a) For a biannual report: From January 01 of the reporting period to June 30 inclusive of the reporting period (except for data reflected at stated times).

b) For an annual report: From January 01 of the reporting year to December 31 inclusive of the reporting year (except for data reflected at stated times).

2.3. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 8. Adding point c to clause 3 Article 23 of the Circular No. 11/2014/TT-BTC  dated January 17, 2014 of the Ministry of Finance providing guidelines for some Articles specified in the Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on business involving prize-winning electronic games for foreigners

“c) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 9. Adding clause 4 to Article 13 of the Circular No. 101/2017/TT-BTC dated October 04, 2017 of the Ministry of Finance providing guidelines for some Articles of the Government’s Decree No. 06/2017/ND-CP dated January 24, 2017 on business involving betting on horse racing, greyhound racing and international soccer

“4. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 9. Adding clause 4 to Article 13 of the Circular No. 102/2017/TT-BTC dated October 05, 2017 of the Ministry of Finance providing guidelines for some Articles of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business:

“4. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 11. Amendments to some Articles of the Circular No. 86/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance providing guidelines for some Articles of the Government’s Decree No. 88/2016/ND-CP dated July 01, 2016 on voluntary supplemental retirement program:

1. Clause 3 of Article 6 is added as follows:

“3. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

2. Clause 3 of Article 7 is added as follows:

“3. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 12. Amendments to clause 4 Article 23 of the Circular No. 28/2014/TT-BTC dated February 25, 2014 of the Ministry of Finance providing guidance on financial management mechanisms of local development investment funds

“4. Receiving authorities and report submission methods:

a) Receiving authorities:

The reports prescribed in clause 2 of this Article shall be submitted to provincial People’s Committees and to Ministry of Finance, provincial Departments of Finance and State Bank’s branches of provinces and cities.

b) The reports shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 13. Adding points 4.4 to clause 4 Article 16 of the Circular No. 62/2016/TT-BTC dated April 15, 2016 of the Ministry of Finance providing guidance on implementation of financial management mechanism applicable to Vietnam Bank for Social Policies promulgated together with the Prime Minister’s Decision No. 180/2002/QD-TTg dated December 19, 2002 and Decision No. 30/2015/QD-TTg dated July 31, 2015

“4.4. Deadline, data closing period and method for submission of operation reports and income statements:

a) Submission deadline:

- For a quarterly report: No later than 30 days from the end of the quarter of the fiscal year.

- For an annual report: No later than 45 days from the end of the fiscal year;

b) Data closing period for quarterly and annual reports: Data collection begins on the first day of the reporting quarter or year; data collection ends on the last day of the reporting quarter or year.

c) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 14. Adding to points 2.3 and 2.4 to clause 2 section IX of the Circular No. 111/2007/TT-BTC dated September 12, 2007 of the Ministry of Finance providing guidance on implementation of financial management mechanism applicable to Vietnam Development Bank

“2.3. Data closing period for quarterly and annual reports: Data collection begins on the first day of the reporting quarter or year; data collection ends on the last day of the reporting quarter or year.”

2.3. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 15. Adding clause 7 to Article 19 of the Circular No. 132/2015/TT-BTC dated August 28, 2015 of the Ministry of Finance providing guidelines for financial management mechanism applicable to Vietnam Environment Protection Fund

“7. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 16. Adding clause 2 to Article 20 of the Circular No. 15/2019/TT-BTC dated March 18, 2019 of the Ministry of Finance providing guidelines for financial management mechanism applicable to and evaluation of performance of the Credit Guarantee Fund for Small and Medium Enterprises

“2. The report shall be submitted adopting any of the following methods:

a) In person in the form of a physical document;

b) By post in the form of a physical document;

c) By email or through specialized reporting software system;

d) Other methods prescribed by law.”

Article 17. Amendments to clause 3 Article 8 of the Circular No. 08/2017/TT-BTC dated January 24, 2017 of the Ministry of Finance providing guidance on management and use of environmental improvement and remediation deposits for mineral mining activities made to Environment Protection Funds

“3. Manage and use deposits as prescribed by law and this Circular. Quarterly (before the 25th of the first month of the following quarter) and annually (before March 31 of the following year), the deposit-receiving party shall submit a report on management and use of deposits to the People's Committee of province or central-affiliated city and the Ministry of Natural Resources and Environment according to the Appendix to this Circular.

a) Data closing period: Data collection begins on the first day of the reporting quarter or year; data collection ends on the last day of the reporting quarter or year.

b) The report shall be submitted adopting any of the following methods:

- In person in the form of a physical document;

- By post in the form of a physical document;

- By email or through specialized reporting software system;

- Other methods prescribed by law.”

Article 18. Implementation clause

1. This Circular comes into force from November 15, 2020.

2. Any difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and resolution./.