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

CIRCULAR

On amending and supplementing regulations on the periodic report regime under the Minister of Finance’s decision in the field of finance and banking

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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. 09/2019/ND-CP dated January 24, 2019, on prescribing reporting regimes applicable to state administrative agencies;

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

The Minister of Finance hereby promulgates the Circular on amending and supplementing regulations on the periodic report regime under the Minister of Finance’s decision in the field of finance and banking.

Article 1. To amend and supplement a number of articles of the Circular No. 195/2013/TT-BTC dated December 18, 2013 of the Ministry of Finance, on providing the financial regime of the State Bank of Vietnam as follows:

1.To amend and supplement Point 2.2, Clause 2, Article 12 as follows:

“2.2. The plan on revenues and expenditures of the State Bank shall be formulated annually, sent to the Ministry of Finance for appraisal and summarization into the State budget estimates in accordance with the Law on the State Budget and its guiding documents.”

2.To add Point 2.4, Clause 2, Article 12 as follows:

“2.4. A financial plan shall be sent in the form of paper documents according to one of the following methods:

a) Send directly;

b) Send by post.”

3.To add Point 2.3, Clause 2, Article 13 as follows:

“2.3. A financial report shall be sent in the form of paper documents according to one of the following methods:

a) Send directly;

b) Send by post.”

Article 2. To amend and supplement a number of articles of the Circular No. 01/2017/TT-BTC dated January 05, 2017 of the Ministry of Finance, guiding the financial regulations applicable to Vietnam Asset Management Company for credit institutions as follows:

“7. Period for closing data and methods of sending reports:

a) Period for closing data:

- The period for closing data of a financial plan as prescribed in Clause 1 of this Article:From January 01 of the planning year to December 31 of the planning year.

- The period for closing data of a quarterly or annually financial report as prescribed in Clause 4 of this Article:

+ For quarterly financial reports: From the first day of the reporting quarter to the last day of the reporting quarter (for the cumulative data is the first day of the reporting year).

+ For annually financial reports: From January 01 of the reporting year to December 31 of the reporting year.

b) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.

c) Contents and period for closing data and the time limit for sending unscheduled reports specified in Clause 6 of this Article shall comply with requirements of the State Bank of Vietnam and state management agencies.”

Article 3. To add Clause 4, Article 8 of the Circular No. 53/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance, on guiding the implementation of the Government’s Decree No. 69/2016/ND-CP dated July 01, 2016 on conditions for provision of debt purchase and sale service as follows:

“4. Period for closing data and methods of sending reports:

a) Period for closing quarterly or annually report data:From the time of starting data collection to the time of ending data collection (except for data reflected at a certain time).  The time of starting data collection is the first day of the reporting quarter or year (for the cumulative data is the first day of the reporting year); the time of ending data collection is the last day of the reporting quarter or year.

b) The report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.

c) Contents and period for closing data and the time limit for sending unscheduled reports shall comply with the state management agencies’ requirements.”

Article 4. To amend and supplement Clause 2, Article 10 of the Circular No. 16/2018/TT-BTC dated February 07, 2018 of the Ministry of Finance, on guiding a number of articles regarding the financial regime applicable to credit institutions and foreign bank branches as follows:

“2. Responsibilities of the State Bank of Vietnam:

a) Biannually (before August 31) and annually (before April 30 of the subsequent year), the State Bank of Vietnam shall notify the Ministry of Finance of the financial status of credit institutions and foreign bank branches as prescribed in Clause 2, Article 38 of the Decree No. 93/2017/ND-CP, according to the following norms (classified by type of credit institutions):

- The number of credit institutions and foreign bank branches.

- The total amount of charter capital, owner’s equity, assets, total debits, total amount of mobilized capital, non-performing loan ratio and other prudential ratios in operation of credit institutions and foreign bank branches.

- Total profits (losses) and the number of credit institutions and foreign bank branches operating at a profit (suffering losses).

- The financial status and operational efficiency of credit institutions with 50% of State-owned charter capital.

- Other related norms and contents.

- Violations of the financial regime committed by credit institutions and foreign bank branches and detected through inspection and supervision.

b) Period for closing data:

- For biannual reports:From January 01 of the reporting period to the end of June 30 of the reporting period (except for data reflected at a certain time).

- For annual reports:From January 01 of the reporting year to the end of December 31 of the reporting year (except for data reflected at a certain time).

c) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 5. To amend and supplement Clause 2, Article 11 of the Circular No. 18/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance, on the financial regime applicable to micro-finance institutions as follows:

“2. The State Bank of Vietnam shall assume the prime responsibility for supervising the implementation of the financial regime by micro-finance institutions.

a) On a biannual and annual basis, to send to the Ministry of Finance reports on the financial status of micro-finance institutions and violations against financial regime of such micro-finance institutions that are detected through inspection, examination and supervision (if any).The State Bank of Vietnam shall send biannual reports and annual reports to the Ministry of Finance before August 15 and April 15 of the subsequent years, respectively.

b) Period for closing data:

- For biannual reports:From January 01 of the reporting period to the end of June 30 of the reporting period (except for data reflected at a certain time).

- For annual reports:From January 01 of the reporting year to the end of December 31 of the reporting year (except for data reflected at a certain time).

c) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 6. To add Points c and d, Clause 2, Article 12 of the Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance, on the financial regime applicable to the Co-operative Bank of Vietnam as follows:

“c) Period for closing data:

- For biannual reports:From January 01 of the reporting period to the end of June 30 of the reporting period (except for data reflected at a certain time).

- For annual reports:From January 01 of the reporting year to the end of December 31 of the reporting year (except for data reflected at a certain time).

d) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 7. To amend and supplement Clause 2, Article 11 of the Circular No. 20/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance, on the financial regime applicable to People s credit funds as follows:

“2. Responsibilities of the State Bank of Vietnam

2.1.Biannually (before August 31) and annually (before April 30 of the subsequent year), the State Bank of Vietnam shall be responsible for notifying the Ministry of Finance of the financial status of People s credit funds as prescribed in Clause 2, Article 38 of the Decree No. 93/2017/ND-CP, according to the following norms:

a) The number of People s credit funds (in which, specifying the number of People s credit funds suffering losses, the number of People s credit funds that do not suffer losses and the number of People s credit funds with profits);

b) Total profits and total losses;

c) Violations of the financial regime committed by People s credit funds and detected through inspection and supervision (if any).

2.2.Period for closing data:

a) For biannual reports:From January 01 of the reporting period to the end of June 30 of the reporting period (except for data reflected at a certain time).

b) For annual reports:From January 01 of the reporting year to the end of December 31 of the reporting year (except for data reflected at a certain time).

2.3.A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software system;

d) Other methods as prescribed by law.”

Article 8. To add Point c, Clause 3, Article 23 of the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance, on guiding the implementation of the Government’s Decree No. 86/2013/ND-CP dated July 01, 2016, on guiding a number of articles of the Government’s Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners as follows:

“c) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 9. To add Clause 4, Article 13 of the Circular No. 101/2014/TT-BTC dated October 04, 2017 of the Ministry of Finance, on guiding a number of articles of the Government’s Decree No. 06/2017/ND-CP dated January 24, 2017, on horse racing, greyhound racing and international soccer betting business as follows:

“4. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software system;

d) Other methods as prescribed by law.”

Article 10. To add Clause 4, Article 13 of the Circular No. 102/2014/TT-BTC dated October 05, 2017 of the Ministry of Finance, on guiding a number of articles of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017, on casino business as follows:

“4. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software system;

d) Other methods as prescribed by law.”

Article 11. To add a number of articles to the Circular No. 86/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance, on guiding a number of articles of the Government’s Decree No. 88/2016/ND-CP dated July 01, 2016 on voluntary supplemental retirement program as follows:

1.To add Clause 3, Article 6 as follows:

“3. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized information software system;

d) Other methods as prescribed by law.”

2.To add Clause 3, Article 7 as follows:

“3. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized information software system;

d) Other methods as prescribed by law.”

Article 12. To amend and supplement Clause 4, Article 23 of the Circular No. 28/2014/TT-BTC dated February 25, 2014 of the Ministry of Finance, on guiding the financial management mechanism of local development investment funds as follows:

“4. Report receiving agencies and methods of sending reports:

a) The agency receiving reports:

Reports specified in Clause 2 of this Article shall be sent to the provincial-level People’s Committees, and the Ministry of Finance, the provincial-level Department of Finance and the State Bank branches of provinces and cities at the same time.

b) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized information software system;

- Other methods as prescribed by law.”

Article 13. To add Point 4.4, Clause 4, Article 16 of the Circular No. 62/2016/TT-BTC dated April 15, 2016 of the Ministry of Finance, on guiding the implementation of the Regulation on financial management applicable to the Social Policy Bank attached to the Decision No. 180/2002/QD-TTg dated December 19, 2002 and the Decision No. 30/2015/QD-TTg dated July 31, 2015 of the Prime Minister as follows:

“4.4. The time limit and period for closing data, methods of sending specialized reports, cost and revenue reports:

a) Time limit for sending reports:

- For quarterly reports:At least 30 days after ending quarter of the fiscal year.

- For annually reports:At least 45 days after ending the fiscal year;

b) Period for closing quarterly or annually report data:The time of starting data collection is the first day of the reporting quarter or year; The time of ending data collection is the last day of the reporting quarter or year.

c) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 14. To add Points 2.3 and 2.4, Clause 2, Section IX 12 of the Circular No. 111/2007/TT-BTC dated September 12, 2007 of the Ministry of Finance, on guiding the implementation of the Regulation on financial management applicable to the Vietnam Development Bank as follows:

“2.3. Period for closing quarterly or annually report data: The time of starting data collection is the first day of the reporting quarter or year; The time of ending data collection is the last day of the reporting quarter or year.”

2.3.A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software;

d) Other methods as prescribed by law.”

Article 15. To add Clause 7, Article 19 of the Circular No. 132/2015/TT-BTC dated August 28, 2015 of the Ministry of Finance, on guiding the financial management mechanism applicable to the Vietnam environment protection fund as follows:

“7. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software system;

d) Other methods as prescribed by law.”

Article 16. To add Clause 2, Article 20 of the Circular No. 15/2019/TT-BTC dated August 03, 2019 of the Ministry of Finance, on guiding the financial management and operation assessment mechanism of credit guarantee funds for small and medium-sized enterprises as follows:

“2. A report shall be sent according to one of the following methods:

a) Send directly in the form of paper documents;

b) Send by post in the form of paper documents;

c) Send via e-mail system orspecialized reporting information software system;

d) Other methods as prescribed by law.”

Article 17. To amend Clause 3, Article 8 of the Circular No. 08/2017/TT-BTC dated January 24, 2017, on guiding the management and use of environmental improvement and rehabilitation deposits for mineral exploitation activities in the environment protection fund as follows:

“3. The management and use of deposits must comply with law provisions and this Circular. On a quarterly basis (before 25th of the first month of the subsequent quarter) and on an annual basis (before March 31 of the subsequent year), the deposit recipient shall send reports to the People s Committees of provinces or centrally-run cities, the Ministry of Natural Resources and Environment on the management and use of deposits according the Appendix attached to this Circular.

a) Period for closing report data:The time of starting data collection is the first day of the reporting quarter or year; The time of ending data collection is the last day of the reporting quarter or year.

b) A report shall be sent according to one of the following methods:

- Send directly in the form of paper documents;

- Send by post in the form of paper documents;

- Send via e-mail system orspecialized reporting information software system;

- Other methods as prescribed by law.”

Article 18. Implementation provisions

1.This Circular takes effect on November 15, 2020.

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