Thông tư 96/2021/TT-BTC quy định về hệ thống mẫu biểu sử dụng trong công tác quyết toán do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

FINAL SETTLEMENT FORMS AND CHARTS

Pursuant to the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021, regulating the management, payment and settlement of financial obligations of public capital-funded projects;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016, elaborating on implementation of certain articles of the Law on State Budget;

Pursuant to the Government’s Decree No. 09/2019/ND-CP dated January 24, 2019, prescribing reporting regimes of state administrative authorities;

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

Upon the request of the Director of the Investment Authority;

The Minister of Finance herein promulgates the Circular on final settlement forms and charts.

...

...

...

This Circular deals with forms and charts, and use of final settlement forms and charts, including:

1. Forms and charts used for the final settlement of state budget investments in the budgetary year (full-year/year-end settlement).

2. Forms and charts used for final settlement of public investments in completed projects (excluding those developed under PPP arrangements).

Article 2. Subjects of application   

This Circular shall apply to entities and persons participating, carrying out or getting involved in the year-end settlement or the finalization of public investments in completed projects.

Article 3. Full-year settlement forms and charts

1. Budgetary year-end accounts of state budget investments: Form No. 01/QTND.

2. Report on capital investment in state-funded projects of national significance (subject to the National Assembly’s decision) of investors: Form No. 02/QTND.   

3. Budgetary year-end accounts of state budget investments of Ministries and central authorities: Form No. 03/QTND.

...

...

...

5. Report on capital investment in state-funded projects of national significance (subject to the National Assembly’s decision) of managing agencies: Form No. 05/QTND.  

6. Budgetary year-end general accounts of state budget investments of Ministries and central authorities: Form No. 06/QTND.

7. Budgetary year-end detailed accounts of state budget investments of Ministries and central authorities: Form No. 07/QTND.

8. Budgetary year-end accounts of state budget investments under local control: Form No. 08/QTND.

9. Notice of review of budgetary year-end accounts of state budget investments: Form No. 09/QTND.

Article 4. Completed project settlement forms and charts

Information and data are obtained at the accounting cutoff prior to the investor’s preparation or compilation of final accounts.  

1. General report on final settlement of investments in completed projects: Form No. 01/QTDA.

2. List of documents: Form No. 02/QTDA.

...

...

...

4. Breakdown of investment expenses subject to the request for final settlement: Form No. 04/QTDA.

5. Breakdown of newly-acquired or constructed long-term assets: Form No. 05/QTDA.

6. Breakdown of short-term assets: Form No. 06/QTDA.

7. Breakdown of value of residual input materials and equipment: Form No. 07/QTDA.

8. Payable/receivable situation report: Form No. 08/QTDA.

9. Report on final settlement of investments in completed projects for planning, investment preparation mandates; investments in state-funded projects perpetually terminated without any construction or installation quantities that are successfully tested: Form No. 09/QTDA.     

10. Report on results of approved settlement of total investments in projects of national significance and category-A projects upon completion: Form No. 10/QTDA.

11. Decision on approval of settlement of investments in projects (component projects, standalone sub-projects, construction works, items of work) upon completion: Form No. 11/QTDA.

12. Annual update report on settlement of public investments in completed projects: Form No. 12/QTDA.

...

...

...

14. Report on final settlement of investments in completed projects (applicable to projects falling within the remit of the commune-level People's Committee: Form No. 14/QTDA.

15. Reconciliation datasheet (applicable to projects falling within the remit of the commune-level People's Committee): Form No. 15/QTDA.

Article 5. Use of forms and charts

1. For year-end settlement:

a) The investor checks with the regulatory payment body in charge of the transaction venue (hereinafter referred to as local regulatory payment body) on full-year settlement data in accordance with point a of clause 3 of Article 26 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021; sends the report made using Form No. 01/QTND (with endorsement from the local regulatory payment body), Form No. 02/QTND to the relevant Ministry, central authority or superior to the investor (if they are authorized to be in charge of the investor), department or division of the provincial or district-level People’s Committee accorded authority over the investor as provided in Article 29 of the Decree No. 99/2021/ND-CP dated November 11, 2021.

b) The receiving Ministry or central authority verifies full-year entitlement data with the central regulatory payment body in accordance with point b of clause 3 of Article 26 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021; sends the report made using Form No. 03/QTND (with endorsement from the central regulatory payment body), Form No. 05/QTND to the Ministry of Finance according to point b of clause 1 of Article 29 in the Decree No. 99/2021/ND-CP dated November 11, 2021.

c) The department or division of the provincial or district-level People’s Committee that is accorded appropriate authority verifies full-year entitlement data with the same-level regulatory payment body in accordance with point b of clause 3 of Article 26 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021; sends the report made using Form No. 04/QTND (with endorsement from the same-level regulatory payment body), Form No. 05/QTND to the same-level financial institution according to point a of clause 2 of Article 29 in the Decree No. 99/2021/ND-CP dated November 11, 2021.

d) For state budget investments under the management of a Ministry or central authority:

- The district-level regulatory payment body sends a report made by using Form No. 06/QTND, Form No. 07/QTND to the provincial regulatory payment body;

...

...

...

- The central regulatory payment body sends a report made by using Form No. 06/QTND, Form No. 07/QTND to the Ministry of Finance as a basis for review of the final settlement as per clause 1 of Article 29 and Article 30 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

The submission deadlines applied to all-level regulatory payment bodies are specified in point c of clause 1 of Article 29 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

dd) For state budget investments under the management of a provincial or district People’s Committee:

- The district-level regulatory payment body sends a report made by using Form No. 08/QTND to the Division of Finance and Planning and the provincial regulatory payment body as a basis for review of the final settlement as per point a of clause 2 of Article 29 and Article 30 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

- The provincial regulatory payment body sends a report made by using Form No. 08/QTND to the Department of Finance and the central regulatory payment body as a basis for review of the final settlement as per point a of clause 2 of Article 29 and Article 30 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

The submission deadlines applied to all-level regulatory payment bodies are specified in point a of clause 2 of Article 29 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

e) For state budget investments under the management of a commune-level People’s Committee:

The district-level regulatory payment body sends a report made by using Form No. 08/QTND to the Division of Finance and Planning, the commune-level People’s Committee and the provincial regulatory payment body as a basis for review of the final settlement as per point b of clause 2 of Article 29 and Article 30 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021.

g) Depending on their respectively delegated authority, the regulatory payment body at any level reviews year-end accounts as per Article 29, clause 2 of Article 30 of the Government’s Decree No. 99/2021/ND-CP and makes the notice by using Form No. 09/QTND.

...

...

...

i) Ministries, central authorities, Departments of Finance, central regulatory payment bodies send full-year final accounts to the Ministry of Finance and data to the mailbox [email protected] (except those involving state secrets).

2. For final accounts of investments in completed projects:

a) For projects (i.e. component projects, standalone sub-projects, construction works, items of work) that are completed; perpetually terminated projects with construction and installation quantities which are successfully tested according to point b of clause 1 of Article 34 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: making the report by using Form No. 01/QTDA, Form No. 02/QTDA, Form No. 03/QTDA, Form No. 04/QTDA, Form No. 05/QTDA, Form No. 06/QTDA, Form No. 07/QTDA, and Form No. 08/QTDA.   

a) For planning or investment preparation mandates, and perpetually terminated projects without construction and installation quantities that are successfully tested according to point b of clause 2 of Article 34 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021: making the report by using Form No. 03/QTDA, Form No. 08/QTDA and Form No. 09/QTDA.   

c) For state budget-funded projects under the management of commune-level People’s Committees: making the report by using Form No. 14/QTDA and Form No. 15/QTDA (see details given in the Appendix hereto).

d) Making the report on results of the approved settlement of total investments in projects of national significance and category-A projects upon completion according to clause 1 of Article 32 in the Government’s Decree No. 99/2021/ND-CP by using Form No. 10/QTDA.

dd) Making the draft decision on approval of settlement of public investments in projects (i.e. projects, component projects, standalone sub-projects, construction works, standalone items of work) upon completion as per point b of clause 1 of Article 45 in the Government’s Decree No. 99/2021/ND-CP by using Form No. 11/QTDA.

e) Preparing the annual review report on settlement of public investments in completed projects according to clause 2 of Article 48 in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021 by using Form No. 12/QTDA for submission to the Ministry of Finance and sending data to the mailbox [email protected] (except those involving state secrets).

Article 6. Entry into force and implementation

...

...

...

2. Circulars of the Minister of Finance mentioned hereunder shall be abolished: 

a) Circular No. 85/2017/TT-BTC dated August 15, 2017, prescribing the annual reporting on the settlement of state budget investments in the budgetary year. 

b) Circular No. 10/2020/TT-BTC dated February 20, 2020, prescribing the settlement of completed projects funded by the state budget.

c) Circular No. 85/2014/TT-BTC dated June 30, 2014, providing guidelines for management, payment and settlement of state budget-funded construction investments for implementation of forest protection and development plans.

d) Circular No. 349/2016/TT-BTC dated December 30, 2016, prescribing payment and settlement of state budget investments in National target programs for the period of 2016 – 2020.

dd) Section VI of the Circular No. 138/2007/TT-BTC dated November 29, 2007, providing guidance on management, payment and settlement of investments spent on compensation, support and residential resettlement of people affected by Son La hydropower project.

3. Where legal normative documents mentioned herein as references are revised or replaced, revised or new versions thereof shall prevail.

4. In the course of implementation of this Circular, should there be any difficulty that arises, involved entities and persons should promptly inform the Ministry of Finance for its appropriate study and modification./.

...

...

...

PP. MINISTERDEPUTY MINISTERTa Anh Tuan

ATTACHED FILE