Thông tư 82/2019/TT-BTC sửa đổi Thông tư 89/2014/TT-BTC hướng dẫn hỗ trợ lãi suất vay vốn

CIRCULAR

Amending and supplementing a number of Articles of the Circular No. 89/2014/TT-BTC dated July 07, 2014, providing guidelines on loan interest rate support and interest rate difference subsidies due to the implementation of supportive policies to reduce losses in agriculture

---------------

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016, detailing a number of Articles of the Law on State Budget;

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

Pursuant to the Prime Minister’s Decision No. 68/2013/QD-TTg dated November 14, 2013 on supportive policies on reduction of post-harvest losses in agriculture

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

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of Articles of the Circular No. 89/2014/TT-BTC dated July 07, 2014, providing guidelines on loan interest rate support and interest rate difference subsidies due to the implementation of supportive policies to reduce losses in agriculture.

Article 1. To amend and supplement a number of Articles of the Circular No. 89/2014/TT-BTC dated July 07, 2014, providing guidelines on loan interest rate support and interest rate difference subsidies due to the implementation of supportive policies to reduce losses in agriculture as follows:

1. To amend Point 2.2 Clauses 2, Article 3 as follows:

2.2. The loans are punctuality paid at the time of provision of interest rate support and subsidy on interest rate difference; overdue loans shall not receive interest rate support and subsidy on interest rate difference from the due date. If loans is overdue for a part of principal balance, customer shall not be entitled to interest rate support and interest rate difference subsidies with the overdue principal balance from the time of arising overdue debt. The principle balance that is not overdue according to regulations shall continue to be entitled to interest rate support and interest rate difference subsidies in accordance with the Decision No. 68/2013/QD-TTg”.

2. To amend Item a Point 4.1 Clauses 4, Article 5 as follows:

a) The amount of supported interest on a loan is calculated using the formula below (multiply of the interest rate support with loan balance and the loan duration that is supported):

Where:

- The concessional interest rate is prescribed in Clause 1 Article 4 of this Circular and expressed as %/year.

- n is the number of supported loaning days in the period.”

3. To amend Item a Point 4.2 Clauses 4, Article 5 as follows:

a) The amount of subsidized difference in interest on a loan is calculated using the formula below (multiply of the interest rate difference subsidies with loan balance and the loan duration that is subsidized):

Where:

- The subsidized difference in interest rates is prescribed in Clause 1 Article 4 of this Circular and expressed as %/year.

- n is the number of supported days in the period.

4. To amend Article 6 as follows:

“Article 6. Reporting

1. Commercial banks shall make annual and quarterly reports on results of the implementation of loan interest rate support and interest rate difference subsidies of policies on reducing losses in agriculture of the whole system in accordance with this Circular, include:

a) Quarterly reports:

Every quarter, commercial banks shall collect figures about interest rate support and interest rate difference subsidies of policies on reduction of agricultural loses of the whole system according to  Appendices No. 05 and 06 attached to this Circular and send to the Ministry of Finance.

b) Annual reports:

Every year, commercial banks shall send annual report to the Ministry of Finance, including:

- The temporary interest rate support and subsidy on interest rate difference provided in the year.

- The actual interest rate support and interest rate difference to be subsidized in the whole year.

- The application for statement prescribed in Point 5.2 Clause 5 Article 5 of this Circular.

2. Reporting time limit

a) Time limit for sending a quarterly report: Within 30 days from the end of the quarter.

b) Time limit for sending an annual report: Within 90 days from the end of the fiscal year.

3. Method of reporting:

Commercial banks shall send written reports to the Ministry of Finance”.

Article 2. Organization of implementation

1. This Circular takes effect on December 30, 2019.

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