Thông tư 77/2021/TT-BTC sửa đổi Thông tư 200/2015/TT-BTC hướng dẫn giám sát đầu tư vốn Nhà nước vào doanh nghiệp

CIRCULAR

Amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 200/2015/TT-BTC dated December 15, 2015, guiding a number of provisions on supervision of investment of state capital in enterprises; financial supervision, assessment of operational efficiency and disclosure of financial information of state-owned and state-invested enterprises

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Pursuant to the Law on Management and Use of State Capital Invested in Production and Business at Enterprises dated November 26, 2014;

Pursuant to the Law on Enterprises dated June 17, 2020;

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

Pursuant to the Government’s Decree No. 87/2015/ND-CP of October 6, 2015, on supervision of investment of state capital in enterprises; financial supervision, assessment of operational efficiency and disclosure of financial information of state-owned and state-invested enterprises;

Pursuant to the Government’s Decree No. 91/2015/ND-CP of October 13, 2015, on investment of state capital in enterprises and management and use of capital and assets at enterprises;

Pursuant to the Government’s Decree No. 32/2019/ND-CP dated April 10, 2019, on prescribing the assignment of tasks, placement of orders, or bidding for provision of public products and services covered by state budget funds for regular expenditures;

Pursuant to the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoices;

 At the proposal of the Director General of the Department of Corporate Finance;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 200/2015/TT-BTC dated December 15, 2015, guiding a number of provisions on supervision of investment of state capital in enterprises; financial supervision, assessment of operational efficiency and disclosure of financial information of state-owned and state-invested enterprises (hereinafter referred to as the Circular No. 200/2015/TT-BTC).

Article 1. To amend and supplement a number of articles of the Circular No. 200/2015/TT-BTC as follows:

1. To add the following contents to Clause 3, Article 8 and Clause 3, Article 9 as follows:

“In addition to the contents of the financial supervision result report as mentioned above, the owner's representative agency shall make the financial supervision result report according to Form No. 03A attached to this Circular.”

2. To amend and supplement Point a, Clause 4, Article 12 as follows:

“a) Legal policies and regimes according to Clause 1, Article 28 of the Decree No. 87/2015/ND-CP shall include the law provisions on investment, management and use of state capital at the enterprises, the law provisions on tax and other payments to the budget, regulations on financial statements, and reports to serve financial supervision.”

3. To amend and supplement Article 14 as follows:

a) To amend Point d, Clause 1:

“Criterion 4: Status of compliance with current legal regulations

- Enterprises shall be classified as A if it meets the following conditions:

+ In the year of assessment and classification, the enterprise was not administratively sanctioned by the competent agency in the tax field for the group of acts of making false declarations leading to a deficit in the payable tax amount or an increase in the exemptible, reducible, refundable or non-collectible tax amount and group of acts of tax evasion.

+ The enterprise was not or was reminded in writing once by the owner's representative agency/financial agency about submitting reports for financial supervision, enterprise classification reports, and financial statements contrary to regulations, or failing to submit such statements within the time limit.

- Enterprises shall be classified as B if it meets one the following conditions:

+ In the year of assessment and classification, the enterprise was administratively sanctioned by the competent agency in the tax field due to one violation in the group of acts of making false declarations leading to a deficit in the payable tax amount or an increase in the exemptible, reducible, refundable or non-collectible tax amount.

+ The enterprise was reminded in writing twice by the owner's representative agency/financial agency about submitting reports for financial supervision, enterprise classification reports, and financial statements contrary to regulations, or failing to submit such statements within the time limit.

- Enterprises shall be classified as C if it meets one of the following conditions:

+ In the year of assessment and classification, the enterprise was administratively sanctioned by the competent agency in the tax field due to committing two or more different violations in the group of acts of making false declarations leading to a deficit in the payable tax amount or an increase in the exemptible, reducible, refundable or non-collectible tax amount; Or the enterprise commits tax evasion according to the Government's regulations on sanctioning of administrative violations related to taxes and invoices.

+ The enterprise was reminded in writing three times or more by the owner's representative agency/financial agency about submitting reports for financial supervision, enterprise classification reports, and financial statements contrary to the regulations, or failing to submit such statements within the time limit.

+ The enterprise manager who violates the law when performing his/her tasks shall be assessed and classified in one of the fields mentioned at Point a, Clause 4, Article 12 of this Circular according to the announcement and conclusion of the functional agencies. The assessment and classification of an enterprise shall be carried out only once for the same (01) case of violations of the manager of the enterprise.

- The violations of tax procedures shall be not considered to perform enterprise classification assessment.”

b) To amend Clause 4:

“4. Classifying enterprises to perform the assessment and classification of enterprises:

The owner's representative agency shall classify enterprises based on the lists of public products and services covered by state budget funds for regular expenditures under the Government's regulations on the assignment of tasks, placement of orders, or bidding for the provision of public products and services covered by state budget funds for regular expenditures. For national defense and security enterprises, the owner's representative agency (the Ministry of National Defense, the Ministry of Public Security) shall decide on the specific classification for each enterprise.

The classification of enterprises for assessment and classification of enterprises shall be specified by the owner's representative agency in the decision to assign annual production and business plans to each enterprise.

In case the enterprise performs business activities, it shall be classified under Point a, Clause 3, Article 30 of the Decree No. 87/2015/ND-CP. In case the enterprise provides public products and services covered by state budget funds for regular expenditures, it shall be classified under Point b, Clause 3, Article 30 of the Decree No. 87/2015/ND-CP.”

4. To amend the Form No. 01.A - Report on investment of state capital to establish an enterprise in which 100% charter capital is held by the State in the year..., the Form No. 01.B - Report on additional investment of charter capital in enterprises in which 100% of charter capital is held by the State in operation in the year..., the Form No. 01.C - Report on additional investment of state capital in joint-stock companies, limited liability companies with two or more members in the year..., the Form No. 01.D - Report on investment of state capital to purchase parts of enterprises or whole enterprises in the year..., the Form No. 03 - Report on the results of financial supervision of enterprises in which 100% charter capital is held by the State (as forms enclosed herewith).

Article 2. To annul the following provisions of the Circular No. 200/2015/TT-BTC:

1. To annul the phrase “according to the contents specified in Clause 4, Article 12 of this Circular” in Point dd, Clause 2, Article 5.

2. The provisions of Article 12:

a) To annul the content specified in Clause 1, Article 12: “For enterprises producing the main products of the economy including electricity, coal, oil and gas, and cement, total revenue shall be calculated according to the output of consumed products in the period; The unit for calculating the output of crude oil products, gas, coal and cement, and electricity is tons, m3, tons, and kwh, respectively”.

b) To annul the content specified at Point b, Clause 2, Article 12: “In case the enterprise has not made the distribution and setting up of funds at the time of making the annual financial statements, when assessing operational efficiency of the enterprise, it is required to add the amount set aside from the Investment and Development Fund on equity targets as a ground for determining the rate of profit on equity under Item b, Clause 3, Article 31 of the Decree No. 91/2015/ND-CP”.

3. To annul Article 13.

4. To annul Clause 3, Article 14.

5. To annul Form No. 04.A, Form No. 04.B, Form No. 05.B.

Article 3. Effect

1. This Circular takes effect on November 03, 2021 and applies from the 2021 fiscal year.

2. To replace the phrase “state-owned enterprises” with the phrase “enterprises in which 100% charter capital is held by the State”.

3. To replace the phrase “public products and services” with the phrase “public products and services covered by state budget funds for regular expenditures”.

4. Any difficulties and problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and settlement./.

For the Minister of Finance

The Deputy Minister

Nguyen Duc Chi

* All Appendices are not translated herein.