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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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No: 91/2025/TT-BTC |
Hanoi, September 26, 2025 |
ON ACCOUNT FINALIZATION FORMS AND CHARTS
Pursuant to Law on State Budget No. 89/2025/QH15 dated June 25, 2025;
Pursuant to Law on Investment No. 58/2024/QH15 dated November 29, 2024 (as amended and supplemented by Law No. 90/2025/QH15 dated June 25, 2025 amending and supplementing a number of articles of the Law on Bidding, the Law on Public-Private Partnership Investment, Law on Customs, Law on Value-added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property);
Pursuant to Law on Promulgation of Legislative Documents No. 64/2025/QH15 dated February 19, 2025;
Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly of Vietnam providing regulations on handling certain issues related to the reorganization of the state apparatus;
Pursuant to Government’s Decree No. 254/2025/ND-CP dated September 26, 2025 on management, disbursement, payment and finalization of projects funded by public investment capital;
Pursuant to Government’s Decree No. 09/2019/ND-CP dated January 24, 2019 on the reporting regime of state administrative agencies;
Pursuant to Government’s Decree No. 29/2025/ND-CP dated March 24, 2025 stipulating the functions, powers and organizational structure of the Ministry of Finance and Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 amending and supplementing a number of articles of Decree No. 29/2025/ND-CP dated March 24, 2025 stipulating the functions, powers and organizational structure of the Ministry of Finance;
At the request of the Department of Infrastructure Development;
The Minister of Finance herein promulgates the Circular on account finalization forms and charts.
This Circular provides account finalization forms and charts and use of account finalization forms and charts for tasks and projects as prescribed in Article 1 of Government’s Decree No. 254/2025/ND-CP dated September 26, 2025 on management, disbursement, payment and account finalization of projects using public investment capital, including:
1. Forms and charts used for account finalization of state budget-funded public investment capital according to the fiscal year (full-year/annual account finalization)
2. Forms and charts used for account finalization of public investment capital for completed projects.
This Circular shall apply to entities and persons participating, executing, or relevant to the annual account finalization or account finalization of public investment capital for completed projects.
Article 3. Annual account finalization forms and charts
1. Account finalization report of state budget-funded public investment capital according to the fiscal year of ministries, central agencies, and investors: Form No. 01/QTND
2. Report on the implementation of state budget-funded public investment capital of key national projects (decided by the National Assembly of Vietnam) of the reporting agency and the investor: Form No. 02/QTND
3. Detailed account finalization report of state budget-funded public investment capital of ministries and central agencies according to the fiscal year of the paying agency: Form No. 03/QTND
4. Account finalization report on approval of state budget-funded public investment capital according to the fiscal year of ministries, central agencies, and investors: Form No. 04/QTND
5. Written finalization inspection of state budget-funded public investment capital according to the fiscal year of the financial authority: Form No. 05/QTND
Article 4. Forms and charts used for account finalization of public investment capital for completed projects
Information and data must be retrieved as of the date on which the investor closes the books for account finalization or at the effective date of the permit to suspend the execution issued by the competent authority.
1. Comprehensive account finalization report on investment capital for completed projects: Form No. 01/QTDA.
2. List of documents: Form No. 02/QTDA.
3. Reconciliation datasheet: Form No. 03/QTDA
4. Breakdown of investment expenses subject to account finalization: Form No. 04/QTDA
5. Breakdown of assets formed as a result of project execution: Form No. 05/QTDA
6. Breakdown of value of residual input materials and equipment: Form No. 06/QTDA
7. Payable/receivable situation report: Form No. 07/QTDA
8. Account finalization report on investment capital for completed projects (for planning projects, pre-investment projects using public investment capital, projects using public investment capital that are suspended from implementation without any construction or installation quantities subject to acceptance): Form No. 08/QTDA.
9. Report on approval of account finalization results of investment capital in projects of national significance and category-A projects upon completion: Form No. 09/QTDA.
10. Decision on approval of account finalization of investment capital in projects (of projects, component projects, sub-projects, construction works, items of work) upon completion: Form No. 10/QTDA.
11. Annual account finalization report on public investment capital in completed projects: Form No. 11/QTDA (including both statement and form/chart).
12. Receipt of dossiers on finalization of investment capital in completed projects: Form No. 12/QTDA.
Article 5. Use of forms and charts
1. For annual account finalization:
a) Form No. 01/QTND (used for both the investor and the superior authority of the investor). The investor shall reconcile and verify the full-year account finalization data with the payment agency, consolidate reports, and submit it to the superior authority of the investor. Ministries, central authorities shall reconcile and verify the account finalization data with the central-level payment agency, consolidate reports, and submit it to the Ministry of Finance in accordance with point b Clause 1 Article 28 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025.
b) Form No. 02/QTND (used for both the investor and the superior authority of the investor). The investor shall send reports to ministries, central authorities, and superior authority of the investor (in case of devolution), departments or divisions affiliated to People’s Committees of provinces or communes according to devolution stipulated in Article 28 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025. Ministries, central authorities, and superior authority of the investor shall consolidate and send reports to the Ministry of Finance.
c) Form No. 03/QTDA. The payment agency shall send a detail account finalization report on state budget-funded public investment capital of ministries, central agencies according to the fiscal year. The payment agency at the transaction location shall send a consolidated report to the regional payment agency. The regional payment agency shall send a consolidated report to the central-level payment agency. The central-level payment agency shall consolidate the report using Form No. 03/QTND and send it to the Ministry of Finance to serve as a basis for annual account finalization inspection in accordance with Articles 28 and 29 of Government’s Decree No. 254/2025/ND-CP dated September 26, 2025.
The deadline for submitting reports of payment agencies at all levels is stipulated in Article 28 of Government’s Decree No. 254/2025/ND-CP dated September 26, 2025.
d) Ministries, central agencies, departments, divisions, and committees under the People’s Committees at all levels according to the management hierarchy, the superior agency of the investor (in the case of management hierarchy) shall appraise and issue a Notice on annual account finalization of the budget-using units under their management using Form No. 04/QTND (including both statement and form/chart) in accordance with Clause 1 Article 29 of Government’s Decree No. 254/2025/ND-CP dated September 26, 2025.
dd) Finance authorities shall send account finalization reports of units made using Form No. 05/QTND in accordance with Article 28, Clause 2 Article 2 of Government’s Decree No. 254/2025/ND-CP dated September 26, 2025.
e) Ministries, central agencies; central-level payment agencies shall send an account finalization report of state budget-funded public investment capital according to fiscal year to the Ministry of Finance as prescribed in Article 28 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025 and this Circular.
g) Finance Departments shall send an account finalization report of state budget-funded public investment capital according to fiscal year to the Ministry of Finance in accordance with Law on State Budget and legislative documents elaborating the Law.
h) Payment agencies at all level shall send a consolidated account finalization report of state budget-funded public investment capital according to fiscal year of provinces/communes to People’s Committees at all levels in accordance with Law on State Budget and legislative documents elaborating the Law.
2. For account finalization of public investment capital for completed projects:
a) For completed projects (for component projects, sub-projects, works, items of work), projects that are suspended from implementation with construction or installation quantities subject to acceptance in accordance with Clause 1 Article 33 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025: 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.
b) For planning projects, pre-investment projects, projects that are suspended from implementation without any construction or installation quantities subject to acceptance in accordance with Clause 2 Article 33 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025: Form No. 03/QTDA, Form No. 07/QTDA, Form No. 08/QTDA.
c) Report on approval of account finalization results of investment capital in projects of national significance and category-A projects upon completion in accordance with Clause 1 Article 31 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025: Form No. 09/QTDA.
d) Draft decision on approval of account finalization of investment capital (of projects, component projects, sub-projects, construction works, items of work) upon completion in accordance with Clause 1 Article 44 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025; Form No. 10/QTDA.
dd) Annual account finalization report on public investment capital in completed projects in accordance with Clause 2 Article 47 of the Government’s Decree No. 254/2025/ND-CP dated September 26, 2025: Form No. 11/QTDA.
1. This Circular comes into force from the date on which it is signed.
2. The following documents are annulled:
a) Circular No. 96/2021/TT-BTC dated November 11, 2021 of the Minister of Finance on account finalization forms and charts.
b) Circular No. 63/2025/TT-BTC dated June 30, 2025 of the Minister of Finance on amendments to a number of articles of Circular No. 96/2021/TT-BTC dated November 11, 2021 of the Minister of Finance on account finalization forms and charts.
3. Regulations on annual account finalization forms and charts specified in this Circular shall apply for annual account finalization in 2025.
4. If a project, component project, sub-project, work, or work item using public investment capital that has its account finalization report upon completion submitted to the competent authority before the effective date of this Circular, it shall not reprepare the account finalization report as specified in this Circular.
5. In cases where the legal documents referenced in this Circular are amended, supplemented, or replaced by new legal documents, the new documents shall apply.
6. Any difficulties arising in the implementation of this Circular should be reported to the Ministry of Finance for study and amendments./.
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PP. MINISTER Do Thanh Trung |
