Nội dung toàn văn Circular No. 155/2013/TT-BTC regulating durations of retention of documents formulated in financial sector
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 155/2013/TT-BTC | Hanoi, November 06, 2013 |
CIRCULAR
REGULATING DURATIONS OF RETENTION OF DOCUMENTS FORMULATED IN FINANCIAL SECTOR
Pursuant to the Law on Archives No. 01/2011/QH13 dated November 11, 2011;
Pursuant to the governmental Decree No. 118/2008/NĐ-CP dated November 27, 2008 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
Pursuant to the governmental Decree No. 01/2013/NĐ-CP dated January 03, 2013 detailing the implementation of a number of articles of the Law on Archives;
Pursuant to the Circular No. 09/2011/TT-BNV dated June 03, 2011 of the Minister of Home Affairs regulating the durations of retention of documents typically formulated in agencies and organizations;
At the proposal of the Chief of the Office of Finance Ministry,
The Minister of Finance promulgates the Circular regulating durations of retention of documents formulated in financial sector as follows:
Article 1. Scope and regulated entities
1. This Circular regulates durations of retention of documents formulated in financial sector.
2. This Circular applies to agencies and organizations affiliated to the Ministry of Health.
Article 2. Interpretation of terms
1. “Durations of retention of documents” means a period necessary for retention of documents since the year when job is done.
2. “Documents stored with an unlimited period of time” means any document the significance and use value of which are not subject to time.
3. “Documents stored with a limited period of time” means any document that is not defined in Clause 2 of this Article and with a period of retention being defined as below 71 years.
Article 3. Regulated durations of retention of documents
Enclosed herewith is the table of durations of retention of documents typically formulated in financial sector (hereinafter referred to as the table of durations) with respect to the following documents:
A. Documents typically formulated in agencies and organizations
- Group 1: General documents
- Group 2: Documents about planning, plan and statistics
- Group 3: Documents about organization, personnel, training and political protection
- Group 4: Documents about employment and salary
- Group 5: Documents about finance, accounting and assets
- Group 6: Documents about fundamental construction
- Group 7: Documents about science and technology and application of information technology
- Group 8: Documents about international cooperation
- Group 9: Documents about investigation, complaints and denunciation settlement; corruption control, thrift practice.
- Group 10: Documents about emulation and commendation
- Group 11: Legal documents
- Group 12: Documents about publication, media and propaganda
- Group 13: Documents about archival administration, retention and office management
- Group 14: Documents about Communist Party’s organizations
- Group 15: Documents about Trade Union’s organizations
- Group 16: Documents about Ho Chi Minh Communist Youth Union’s organizations
B. Professional documents
- Group 1: Documents about financial and budgetary management
- Group 2: Documents about management of investment and development capital under state budget
- Group 3: Documents about State management in finance and audit
- Group 4: Documents about debt management and external affair finance
- Group 5: Documents about corporate financial management
- Group 6: Documents about State management in pricing
- Group 7: Documents about financial management at banks and financial institutions
- Group 8: Documents about insurance management and overseeing
- Group 9: Documents about public asset management
- Group 10: Documents about domestic taxes
- Group 11: Documents about customs and import & export taxes
- Group 12: Documents about State Treasury-related issues
- Group 13: Documents about State Reserve-related issues
- Group 14: Documents about securities.
- Group 15: Documents about education and training
Article 4. Use of the table of durations of retention of documents
1. The table of durations of retention of documents in financial sector is used to determine the durations of retention of documents concerning state management in financial sector. Durations of retention of financial sector related documents shall be defined as follows:
- Documents of unlimited retention means documents that are stored without durations.
Documents of this kind shall be stored at current archival office or its upper-level agency and then transferred to Historical Archives for retention as stipulated by the Law on Archives.
Selection of the documents for introduction into Historical Archives shall be based on their adequacy and historical significance and if necessary documents of limited retention can be categorized into documents of unlimited retention.
- Documents of limited retention means the documents with durations of retention being calculated in the number of years since the governmental Document is issued or the documents are completed.
Documents of this kind shall be stored at current archival office or its upper-level agency until they expire. Such expired documents shall then be worked out again and submitted to the agency’s document value assessing council for review to determine if they should be stored or destroyed. Destruction of invalid documents shall be done under the Law on Archives.
2. Based on this Circular, agencies and organizations affiliated to the Ministry of Finance shall detail the durations of retention of documents of individual specialties. Durations to be set for the retention of documents should not be lower than the durations specified in the table of durations enclosed herewith.
For documents the durations of which is not defined in the table of durations enclosed herewith, organizations may determine the durations of such documents based on the documents of similar nature specified in the table of durations.
3. Agencies and organizations in financial sector may build their own table of durations with respect to the documents concerning financial and budgetary management.
Article 5. Implementary provisions
This Circular takes effect since January 01, 2014 and replaces the Minister of Finance’s Decision No. 5270/QĐ-BTC dated December 30, 2005 promulgating the table of durations of retention of documents that belong to the Ministry of Finance.
Article 6. Implementation
The Chief of the Finance Ministry Office and heads of agencies affiliated to the Ministry of Finance shall be responsible for disseminating, instructing and inspecting the implementation of this Circular by officials and civil servants of agencies and organizations under its management./.
| PP THE MINISTER |
THE TABLE OF DURATIONS
RETENTION OF DOCUMENTS TYPICALLY FORMULATED IN FINANCIAL SECTOR
(Enclosed together with the Minister of Finance’s Circular No. 155/2013/TT-BTC dated November 06, 2013).
No. | Name of documents | Durations of retention |
| DOCUMENTS TYPICALLY FORMULATED IN AGENCIES AND ORGANIZATIONS’ ACTIVITIES |
|
| I. General documents: |
|
1. | A book of common documents dispatched to agencies: - Policies promulgated by the Communist Party and the state laws (principal documents) - Notices (change of company name, headquarter, address, legal seal and signature...) |
Until the document expires. Five years |
2. | Documents about regulations and guidance on common issues in sectors, organizations. | Unlimited |
3. | Documents about construction and issuance of the regulations on manner of working by the Ministry of Finance and other agencies, organizations. | Unlimited |
4. | Documents about construction and issuance of ISO related to management activities in sectors and agencies. | Unlimited |
5. | Documents about celebration of festivals, major events organized by agencies | Unlimited |
6. | Documents about concluding meetings, preliminary meetings on activities of sectors, agencies - Yearly, multi-year summation - Monthly, quarterly, six-month summing-up |
Unlimited Five years |
7. | Yearly, multi-year plans, performance reports - By upper-level agencies - By affiliates - { | Ten years Unlimited Ten years |
8. | Quarterly, six-month, nine-month plans, performance reports - By upper-level agencies - By affiliates - By regulatory agencies |
Five years 20 years 5 years |
9. | Weekly, monthly plans, performance reports: - By upper-level agencies - By affiliates - By regulatory agencies |
5 years 10 years 5 years |
10. | Unregular plans, performance reports: | 10 years |
11. | Documents about the exercise of the policies promulgated by the Communist Party and the state laws | Unlimited |
12. | Documents about the implementation of regulations and guidance on common issues in sectors, agencies. | Unlimited |
13. | Documents about activities of communication and propaganda by agencies: - Directives, yearly program, plan and report - Monthly, quarterly plans, performance reports, official dispatches |
Unlimited 10 years |
14. | Documents about agency leaders’ activities (reporting, making presentation, explanation, answering interrogation at National Assembly, giving speeches at major events...) | Unlimited |
15. | A book of opinions, conclusions given by agencies, organizations | 10 years |
16. | Minutes for meetings between the Ministry of Finance and - Other ministries, ministerial-level agencies, the People’s Committee of provinces and similar level - Other agencies and organizations |
10 years |
17. | Journal of minutes for division meetings in: - The Ministry of Finance - Departments and Bureaus affiliated to the Ministry of Finance; General Departments and equivalent - Other agencies and organizations |
Unlimited 20 years 10 years |
18. | Leaders’ mission record - The Ministry of Finance - Other agencies and organizations |
Unlimited 10 years |
19. | Documents and official dispatches on common issues | 10 years |
| II. Documents about planning, plan and statistics |
|
20. | Plans, planning, reports, statistics: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
Unlimited 20 years 5 years |
21. | A book of documents about planning, plans and statistics dispatched to agencies (principal documents) | Until the document expires. |
22. | Official dispatches on planning, plan, statistics and investigation | 10 years |
23. | Documents about construction and issuance of regulations on planning, plans and statistics in sectors. | Unlimited |
24. | Documents about construction of the approved planning/strategy for development of sectors and organizations | Unlimited |
25. | Documents about construction of the approved projects, programs for the development of sectors and organizations | Unlimited |
26. | Documents about management, organization and implementation of the planning, strategy, projects and programs for sectors and organizations | Unlimited |
27. | Documents about appraisal and approval of the planning, plans, projects and development programs for entities under the management by sectors and organizations. | Unlimited |
28. | Reports on the assessment of the planning, strategy, projects and development programs for entities under the state management by sectors and organizations. - Conclusion - Preliminary summing-up - Monthly, quarterly, six-month, nine-month basis |
Unlimited Ten years Five years |
29. | Documents about guidance, inspection and supervision of the planning, strategy, plans, projects and development programs for sectors, organizations or for entities under the management by sectors and organizations | 20 years |
30. | Annual development criteria and plans for sectors and organizations - Issuing agencies and implementing agencies - Recipients |
Unlimited 05 years |
31. | Documents about construction of plans and reports on performance of sectors and organizations: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 5 years |
32. | Plans and reports on the implementation of the plans by entities under the management by sectors, organizations: - Yearly - Six-month, nine-month |
5 years |
33. | General and special statistical reports on sectors and organizations - Long-term, yearly - Quarterly, six-month, nine-month |
20 years |
34. | Reports on fundamental and special investigations by sectors and organizations - General reports - Basic reports, investigation sheet |
10 years |
35. | Analytical reports and predictions | Unlimited |
| III. Documents about organization, staff, training and political protection |
|
36. | A book of documents about organization, staff, training dispatched to agencies (principal documents) | Until the document expires |
37. | Documents about construction and issuance of statutes, regulations on manner of working, regulations on organization, staff and training. | Unlimited |
38. | Documents about construction and approval for organization projects by sectors and organizations | Unlimited |
39. | Documents about the establishment and changing of name, functions, tasks, powers by affiliated agencies and organizations | Unlimited |
40. | Documents about acquisition, merger, separation, dissolution with respect to affiliated agencies and organizations | Unlimited |
41. | Plans, reports on organization, staff, and protection of internal politics by sectors and organizations: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 5 years |
42. | Plans, reports on training for staff of sectors and organizations | Unlimited |
43. | Documents about construction and issuance of professional standards, titles for officials and civil servants of sectors and organizations | Unlimited |
44. | Documents about construction and implementation of payroll criteria by sectors and organizations | Unlimited |
45. | Statistical reports on the lists, quantity and quality of staff, officials and civil servants of sectors and organizations | Unlimited |
46. | Documents about the planning for staff of sectors and organizations | 20 years |
47. | Documents about the appointment, promotion, and transfer of staff of sectors and organizations | 70 years |
48. | Documents about the enforcement of disciplinary measures on officials and civil servants of organizations | 70 years |
49. | Documents about examinations for the recruitment of staff, for rank promotion, rank transfer in sectors and organizations: - Reports on results and lists of successful candidates - Documents about examinations, exam papers, examination organization and grading |
5 years |
50. | Original documents about staff, officials and civil servants acting intra vires | Unlimited |
51. | Files on staff, officials and civil servants | 70 years |
52. | Documents about the processing of entitlements (pension, death benefits, occupational accidents, occupational diseases and social insurance) for staff, officials and civil servants | 70 years |
53. | Documents about the management of vocational training institutions and other units affiliated to the Ministry of Finance - Directives, yearly plans and performance reports - Monthly, quarterly plans, performance reports, official dispatches |
10 years |
54. | Documents about the organization of training to staff, officials and civil servants of sectors, organizations | 10 years |
55. | Documents about the protection of internal politics in sectors and organizations | 20 years |
56. | Documents about activities for the advancement of women. | 10 years |
57. | Official dispatches on organization, staff, training and protection of internal politics: | 10 years |
| IV. Documents about labor and pay |
|
58. | A book of documents about labor and pay dispatched to agencies (principal documents) | Until the document expires |
59. | Plans and reports on labor and pay by organizations: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
Unlimited 20 years 5 years |
60. | Documents about construction and issuance of labor norms in sectors and agencies | Unlimited |
61. | Documents about construction and issuance of regulations on labor protection, hygiene and safety in sectors and agencies | Unlimited |
62. | Annual general reports on labor activities, occupational accidents, occupational diseases in sectors and organizations | Unlimited |
63. | Documents about occupational accidents and prevention measures: - Serious cases - Other cases |
Unlimited 20 years |
64. | Labor contract | Five years after the contract expires |
65. | Documents about promotion of pay, rank for staff, officials and civil servants | 20 years |
66. | Documents about construction and issuance of payroll and regulations on allowances in sectors and agencies | Unlimited |
67. | Official dispatches on labor, pay and allowances | 10 years |
| V. Documents about finance, accounting and assets |
|
68. | A book of documents about finance, accounting and assets dispatched to agencies (principal documents) | Until the document expires |
69. | Documents about construction and issuance of regulations, policies and guidance on finance, accounting and assets | Unlimited |
70. | Documents about construction and issuance of regulations, policies on internal inspection and audit in sectors and organizations | Unlimited |
71. | Plans, reports on finance, accounting and assets in sectors and organizations - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 05 years |
72. | Financial plans, provision and equipment of medium-, long-term assets by sectors, organizations intra vires. | 20 years |
73. | Documents about annual establishment, allocation, approval, assignment of cost estimates, final settlement of state budget in sectors, organizations | Unlimited |
74. | Reports on final settlement of investment capital for fundamental construction of Grade A projects | Unlimited |
75. | Documents about land, premises and infrastructure of organizations | Unlimited |
76. | Reports on unregular inventory and re-assessment of fixed assets: - General reports - Inventory and assessment notes |
05 years |
77. | Accounting books: - General book - Detailing book |
20 years 10 years |
78. | Vouchers used for entry into accounting books and for the establishment of financial reports | 10 years |
79. | Accounting documents used by accounting units for management and not used for entry into accounting books and for the establishment of financial reports | 05 years |
80. | Reports on debt payment | 20 years |
81. | Documents about bidding, procurement of property, goods and services by organizations | 20 years |
82. | Documents about assignment, hand-over and liquidation of assets by organizations: - Houses and land - Other assets |
20 years |
83. | Documents about inspection and investigation into financial and accounting activities at organizations and other units intra vires: - Serious cases - Other cases |
10 years |
84. | Documents about audits conducted at organizations and other units intra vires - Serious cases - Other cases |
10 years |
85. | Documents about internal audits - Serious cases - Other cases |
Unlimited 10 years |
86. | Official dispatches on finance, accounting and assets | 10 years |
| VI. Documents about fundamental construction |
|
87. | A book of documents about fundamental construction dispatched to agencies (principal documents) | Until the document expires |
88. | Documents about construction and issuance of regulations, policies and guidance on fundamental and construction investment | Unlimited |
89. | Plans and reports on fundamental construction investment carried out by sectors and organizations: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 05 years |
90. | Documents about fundamental construction works owned by organizations: - Grade A construction works: works that employ new solutions in architecture, structure, technology, equipment and new materials; works that are constructed under special geological and topographical conditions and categorized as cultural & historical monuments - Grade B, C works, engineering drawings, shop drawings and as-built drawings - Renovation and upgrading of construction works owned by organizations |
Unlimited
According to the Works’ life |
91. | Documents about minor modifications made to construction works owned by organizations | 15 years |
92. | Official dispatches on fundamental construction | 10 years |
| VII. Documents about science and technology, applications of information technology |
|
93. | A book of documents about scientific and technological activities, applications of information technology dispatched to agencies (principal documents) | Until the document expires |
94. | Documents about construction and issuance of regulations, policies, statutes on scientific and technological activities and applications of information technology | Unlimited |
95. | Documents about conferences, workshops, seminars, ministry and department-level scientific and technological projects organized by organizations | Unlimited |
96. | Plans, reports on scientific and technological activities and applications of information technology by sectors, organizations - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 05 years |
97. | Documents about activities of the scientific council of sectors and organizations | Unlimited |
98. | Documents about the implementation of scientific research program and project - State, ministerial and departmental levels - Grassroot level |
Unlimited 20 years |
99. | Documents about initiatives, technical improvements, technological process or useful solutions: - State, ministerial and departmental levels - Grassroot level |
10 years |
100. | Documents about construction and issuance of norms and standards of sectors | Unlimited |
101. | Documents about the construction and development of programs and projects on application of science and information technology in sectors and organizations | Unlimited |
102. | Documents about bidding and the implementation of programs, projects and plans for application of science and information technology in sectors and organizations | 20 years |
103. | Documents about acceptance of results of the implementation of programs, projects on application of science and information technology | 20 years |
104. | Documents about construction and management of database of sectors and organizations | Unlimited |
105. | Special reports made by organization to participate in scientific seminars | 20 years |
106. | Official dispatches on scientific activities and applications of information technology | 10 years |
| VIII. Documents about international cooperation |
|
107. | A book of documents about international cooperation dispatched to agencies (principal documents) | Until the document expires |
108. | Documents about construction and issuance of statutes, regulations on international cooperation | Unlimited |
109. | Documents about the construction of international cooperation programs and projects | Unlimited |
110. | Documents about international conferences, seminars presided over by organizations | Unlimited |
111. | Documents about the establishment of cooperative relationship with foreign agencies, organizations | Unlimited |
112. | Documents about the construction of the project on commitments to financial cooperation in negotiation for integration into global economy and for membership of international associations and organizations | Unlimited |
113. | Documents about joining activities of international associations, organizations (conferences, seminars, survey, research and statistics...) | Unlimited |
114. | Documents about payment of annual fee and contribution of expenditure to international associations and organizations | Unlimited |
115. | Plans, reports on international cooperation activities undertaken by organizations: - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 5 years |
116. | Reports on international cooperation activities undertaken by organizations: | Unlimited |
117. | Reports on compliance with the provisions on international cooperation prescribed by the State and relevant ministries and proposal of solutions to boost activities. | Unlimited |
118. | Reports on the assessment of the implementation of international commitments by organizations | Unlimited |
119. | Documents about group of people going abroad and group of people entering Vietnam - Agreement for cooperation - Seminars, exhibitions, learning and research... |
Unlimited 20 years |
120. | Congratulatory letters, telegrams, cards from foreign agencies and organizations to the agency and individuals (head of agency) - Important - Normal |
20 years |
121. | Documents about propaganda and provision of international cooperation information in the assigned area of management. | 10 years |
122. | Official dispatches on international cooperation | 10 years |
| IX. Documents about investigation, settlement of complaints, denunciation; corruption prevention and fighting, thrift practice |
|
123. | A book of documents about investigation, settlement of complaints, denunciation; corruption prevention and fighting, thrift practice dispatched to agencies (principal documents) | Until the document expires |
124. | Documents about construction and issuance of regulations, statutes, procedures and guidance on investigation, settlement of complaints, denunciation; corruption prevention and fighting, thrift practice | Unlimited |
125. | Plans, reports on investigation and settlement of complaints, denunciation (regular, unregular or by each special subject): - Long-term, yearly - Six-month, nine-month - Monthly, quarterly |
20 years 5 years |
126. | Reports on corruption prevention and fighting, thrift practice - Yearly - Six-month, nine-month |
20 years 5 years |
127. | Documents about activities of the People’s Inspectorate - Yearly reports - Other documents |
Unlimited 5 years |
128. | Documents about the investigation into the implementation of policies and laws on financial management in agencies, organizations and enterprise within scope of powers: - Serious cases - Other cases |
15 years |
129. | Documents about the investigation into the implementation of policies, laws and duties by agencies, organizations directly under the Ministry of Finance, Departments and Bureaus - Serious cases - Other cases |
15 years |
130. | Documents about receipt, processing and settlement of complaints, denunciation: - Serious cases - Other cases |
15 years |
131. | Documents about penalties for administrative violations within the scope assigned to the special inspectorate | 15 years |
132. | Documents about overseeing, examining and speeding up the implementation of conclusions and proposals of investigation by competent agencies | 15 years |
133. | Documents about issuance of directives, guidance, investigation and verification of disclosure of assets and income with respect to organizations affiliated to the Ministry of Finance | 20 years |
134. | Official dispatches on investigation, settlement of complaints, denunciation; corruption prevention and fighting, thrift practice | 10 years |
| X. Documents about emulation and commendation |
|
135. | A book of documents about emulation and commendation dispatched to agencies (principal documents) | Until the document expires |
136. | Documents about construction and issuance of statutes, regulations on emulation and commendation | Unlimited |
137. | Documents about conferences on emulation and commendation | Unlimited |
138. | Plans, reports on emulation and commendation activities undertaken by sectors and organizations: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 05 years |
139. | Documents about commendation (regular, unregular) to collectives and individuals: - Forms of commendation suggested by the President of Vietnam and the Prime Minister - Forms of commendation by suggested the Ministry of Finance, Presidents of People’s Committees of provinces and similar levels - Forms of commendation suggested by heads of other agencies and organizations |
|
140. | Documents about commendation to foreigners who have business relationship and make a significant contribution to the development of sectors and organizations | Unlimited |
141. | Documents about the investigation into the implementation of the State’s regulations on emulation and commendation by agencies and organizations | 15 years |
142. | Documents about the issuance of guidance on implementation of emulation movements to celebrate anniversaries of the organization | 10 years |
143. | Official dispatches on handling of difficulties arising from emulation and commendation activities | 10 years |
| XI. Legal documents |
|
144. | A book of documents about legal tasks dispatched to agencies (principal documents) | Until the document expires |
145. | Documents about construction and issuance of regulations and guidance on legal tasks exercised by organizations | Unlimited |
146. | Plans, reports on legal tasks: - Long-term, yearly - Monthly, quarterly, six-month |
Unlimited 20 years |
147. | Documents about conferences on legal tasks, dissemination of legal documents carried out by organization | 10 years |
148. | Documents about the construction and enforcement of programs and plans for construction of legal documents in the areas within the scope of powers of sectors and organizations | Unlimited |
149. | Reports on the assessment of the impact of the issuance of legal documents in finance and tax, and other areas concerning production, business and entire economy. | Unlimited |
150. | Documents about the construction and enforcement of programs and plans for construction of legal documents in the areas within the scope of powers of sectors and organizations | Unlimited |
151. | Documents about legal consultancy, provision of legal opinions to conventions, treaties and agreements signed between the Ministry of Finance, affiliated organizations and international organizations | Unlimited |
152. | Documents about the examination of legal documents, monitoring of the enforcement of laws and examination of the implementation of laws - Plans, reports: + Long-term, yearly + Monthly, six-month - Documents about the examination of relevant legal documents according to the provisions of law | 10 years
Unlimited 10 years 05 years |
153. | Documents about tasks of checking and systemization of documentation: - Long-term - Six-month - Documents about the checking of relevant legal documents on request |
Unlimited 10 years 05 years |
154. | Documents about the State’s compensation and judicial assessment of the areas assigned to sectors, organizations; implementation of laws concerning state management areas assigned to sectors, organizations: - Plans, reports: + Long-term, yearly + Monthly, six-month - Documents about contribution of opinions to documents, relevant court cases according to the provisions of law | 10 years
Unlimited 10 years 05 years |
155. | Official dispatches on handling of difficulties arising from legal tasks | 10 years |
| XII. Documents about publication, press and propaganda |
|
156. | A book of documents about publication, press, propaganda and collection of historical documents dispatched to agencies (principal documents) | Until the document expires |
157. | Documents about construction and issuance of strategy and planning for publication, press and propaganda | Unlimited |
158. | Documents about construction and issuance of regulations on publication, press, propaganda and collection of historical documents | Unlimited |
159. | Documents about conferences on publication, press and propaganda presided over by organizations: - Yearly, multi-year summation - Other conferences |
05 years |
160. | Plans, reports on publishing, mass media and propaganda undertaken by sectors, organizations: - Long-term, yearly - Quarterly, six-month |
10 years |
161. | Plans and outlines for the implementation and reporting on the collection of historical and traditional material, objects | 20 years |
162. | Plans, contracts for printing and publishing publications that belong to sectors and organizations | 10 years |
163. | Annual reports on results of the propaganda carried out by sectors, organizations: | Unlimited |
164. | Reports on the inspection and supervision of activities of press agencies, publishers within assigned scope of powers | 15 years |
165. | Material, audio - video tapes about reception of visits from the Communist Party and State’s leaders on the occasion of the sectors, organizations’ special events | Unlimited |
166. | Scripts of speeches and interviews with the Communist Party and State's leaders on the occasion of anniversaries and special events for sectors and organizations | Unlimited |
167. | An annual book of publications of different kinds that belongs to the Ministry of Finance and affiliated organizations on the occasion of great events for the country, sectors and organizations | Unlimited |
168. | Photos and speeches delivered by the Minister and other leaders in the meetings with Ministries, sectors, localities and enterprises on finance and budget | Unlimited |
169. | Documents about inventory and retention of the collection of material, objects and photos | Unlimited |
170. | Announcement, conclusions made by the Minister, leaders and heads of the Ministry-affiliated organizations on media, propaganda by sectors, organizations: | 15 years |
171. | Daily, weekly and monthly press reviews presided over by agencies | 10 years |
172. | Documents about press conferences on special subjects within assigned scope of powers | 10 years |
173. | Press articles by reporters and contributors: - Published articles - Un-published articles |
10 years 5 years |
174. | Official dispatches on publishing, press, propaganda and collection of historical documents and records of sectors and organizations | 10 years |
| XIII. Documents about administration, archives and office management |
|
175. | A book of documents about administration, archives and office management dispatched to agencies (principal documents) | Until the document expires |
176. | Documents about construction and issuance of statutes, procedures, regulations on administration, archives related to sectors and organizations | Unlimited |
177. | Documents about conferences on office administration, archives organized by organizations | 10 years |
178. | Plans, reports on office administration, archives of sectors, organizations: - Yearly, multi-years - Monthly, quarterly |
10 years |
179. | Documents about administrative reform for sectors and organizations | 20 years |
180. | A book of outgoing documents - Legal documents - Directives, decisions, regulations, statues, guidance on handling, verification and reports on activities - Other documents |
Unlimited Unlimited
|
181. | Register of incoming documents | 20 years |
182. | Documents about construction and issuance of the table of durations of retention of documents of sectors and organizations | Unlimited |
183. | Documents about construction and issuance of the State’s secret list about sectors and organizations | Unlimited |
184. | Documents about construction and issuance of the planned list of documents | 20 years |
185. | Documents about transfer of historical documents and records of organizations to the Historical Archives | Unlimited |
186. | Documents about examination and instructions for professional competence in office administration, archives at organizations and other entities within scope of management | 20 years |
187. | Annual statistical reports on archives | 20 years |
188. | Documents about the destruction of invalid documents of organizations | Unlimited |
189. | Documents about delivery and receipt of archives | Unlimited |
190. | Documents about the management of the organization’s legal seal (since a permit for the new seal is issued) | 20 years |
191. | Books used for monitoring and serving exploitation of books and documents | 10 years |
192. | Documents about construction and issuance of statutes, regulations on office management, office cultures of sectors and organizations | Unlimited |
193. | Documents about annual meetings on officials and civil servants of organizations | 20 years |
194. | Documents about the practice of office civilization | 10 years |
195. | Documents about all-people and militia national defense in organizations | 10 years |
196. | Documents about the management of head-offices of organizations | 20 years |
197. | Documents about operation, maintenance of machinery, equipment serving the organization’s activities | According to the machinery and equipment’s life |
198. | Documents about the prevention of fire, explosion, natural catatrosphe, storm and flooding... by organizations | 10 years |
199. | Reports on security tasks for head-office | 10 years |
200. | Daily records of security tasks | 10 years |
201. | Documents about medical tasks | 10 years |
202. | Records of the provision of material and stationery | 05 years |
203. | Official dispatches on office administration, archives and office management | 10 years |
| XIV. Documents about the Communist Party’s organizations |
|
204. | A book of documents about directives and guidance dispatched to agencies (principal documents) from the Communist Party's organizations | Until the document expires |
205. | Documents about tenures of the national congress of the Communist Party in organizations | Unlimited |
206. | Programs, plans and reports: - Yearly tenure summation - Monthly, quarterly, six-month |
Unlimited 10 years |
207. | Documents about the implementation of major campaign, directives and Resolution of the Central Communist Party and executive committees. | Unlimited |
208. | Documents about the establishment, merger and recognition of the Communist Party’s organizations | Unlimited |
209. | A book of conclusions from meeting sessions by standing committee and executive boards of party committee: - Important - Other conclusions |
15 years |
210. | Documents about annual organization of training courses for communist sympathizers | 10 years |
211. | Documents about receipt and hand-over of the Communist Party’s tasks | 10 years |
212. | Documents about inspection and monitoring of the Communist Party’s tasks | 20 years |
213. | Reports on the development of Communist Party members | Unlimited |
214. | Reports on the granting of Party cards | 20 years |
215. | Documents about evaluation and grading of the Communist Party’s intramural institutions and members | 70 years |
216. | Records (registration for membership of the Communist Party, Party membership fee, minutes...) | 20 years |
217. | Documents about disciplinary measures on Party members | 70 years |
218. | Records of individual Party members | 70 years |
219. | Official dispatches on the Communist Party’s tasks | 10 years |
| XV. Documents about Trade Union organizations |
|
220. | A book of documents about directives and guidance dispatched to agencies (principal documents) from Trade Union organizations | Until the document expires |
221. | Documents about tenures of the Trade Union congress in organizations | Unlimited |
222. | Programs, plans and reports on Trade Union activities in organizations - Yearly tenure summation - Monthly, quarterly, six-month |
10 years |
223. | Documents about the implementation of major campaign by the Communist Party, State, Resolution of upper Trade Union organizations | Unlimited |
224. | Documents about organization of human resources and trade union activities in sectors and organizations | 20 years |
225. | Documents about annual conferences on officials and civil servants of sectors and organizations | 20 years |
226. | Documents about expenses for major events, visits and allowances.... | 10 years |
227. | Records (registration for membership of Trade Union, Union membership fee, minutes...) | 20 years |
228. | Official dispatches on trade union tasks | 10 years |
| XVI. Documents about Ho Chi Minh Communist Youth Union’s organizations |
|
229. | A book of documents about directives and guidance dispatched to agencies (principal documents) from the Ho Chi Minh Communist Youth Union’s upper organizations | Until the document expires |
230. | Documents about tenures of Ho Chi Minh Communist Youth Union congress in organizations | Unlimited |
231. | Programs, plans and reports: - Yearly tenure summation - Monthly, quarterly, six-month |
Unlimited 10 years |
232. | Documents about the implementation of major campaigns, directives and Resolution of the Communist Party, State and Ho Chi Minh Communist Youth Union. | Unlimited |
233. | Documents about organization, human resources and activities of Ho Chi Minh Communist Youth Union | 20 years |
234. | Records (registration for membership of Ho Chi Minh Communist Youth Union, Youth Union membership fee, minutes...) | 20 years |
235. | Official dispatches on Ho Chi Minh Communist Youth Union’s tasks | 10 years |
| B. SPECIAL DOCUMENTS BY AREA |
|
| I. Documents about management of finance - budget |
|
236. | A book of documents about finance – budget dispatched to agencies (principal documents) | Until the document expires |
237. | Documents about construction and issuance of mechanism, policies, standards, limit of expenditure; regulations on management and use of finance – budget by entities under the scope of management | Unlimited |
238. | Documents about construction and issuance of strategy, planning for socio-economic development associated with the fulfillment of financial and state budget liabilities | Unlimited |
239. | Documents about the execution of the State’s regulations on finance – budget | Unlimited |
240. | Total cost estimates, implementation of budget estimation plans by entities under the scope of management: - Yearly, multi-years - Monthly, quarterly, six-month, nine-month |
10 years |
241. | Documents about provision of finance to entities under the scope of management | 10 years |
242. | Documents about appraisal and approval of financial estimates allocation by entities under the scope of management - Yearly - Monthly, quarterly |
10 year |
243. | Documents about appraisal and approval of budgeted balance sheet by entities under the scope of management | Unlimited |
244. | Documents about inspection of compliance with regulations on financial balance sheet, handling of violations committed by entities under the scope of management: - Serious cases - Other cases |
15 years |
245. | Documents about annual expenditures from central budget to the Services of Finance at provincial and municipal levels | Unlimited |
246. | Financial report: - Yearly - Monthly, quarterly, six-month, nine-month |
Unlimited 20 years |
247. | Reports on annual revenues and expenditures from the state budget by the Services of Finance at provincial and municipal levels | Unlimited |
248. | Reports on figures and assessment of the management and use of expenditures by entities under the scope of management | Unlimited |
249. | Reports on budget estimation and allocation by central and local agencies | Unlimited |
250. | Reports on final accounts of state budget, central and local budgets by central and local agencies | Unlimited |
251. | Documents about management and provision of foreign currency to entities under the scope of management | 20 years |
252. | Reports on total estimates, plans of revenues and expenditures of foreign currency by entities under the scope of management - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
253. | Records of finance – budget management | 20 years |
254. | A book of vouchers, approved level of expenditure and written notice of approval for cost estimation issued by the Ministry of Finance to ministries, sectors and localities | 15 years |
255. | Official dispatches on financial – budget tasks | 10 years |
| II. Documents about management of investment and development capital under the state budget |
|
256. | A book of documents about the management of investment and development capital under the state budget dispatched to agencies (principal documents) | Until the document expires |
257. | Documents about construction and issuance of regulations, policies, management, standards, limit of expenditure for investment and development by entities under the scope of management | Unlimited |
258. | Documents about appraisal of financial plan, total investment, policies on investment in Grade A projects, investment projects by the Government: - Head agency: - Contributed opinions: |
15 years |
259. | Total cost estimates, implementation of budget plan for investment and development by entities under the scope of management: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
260. | Documents about appraisal of investment capital allocation by entities under the scope of management - Yearly - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
261. | Reports on the assessment of disbursement of investment capital and final accounts of investment capital for fundamental construction within the scope of management - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
262. | Reports on finalization of investment capital annually assigned to entities under the scope of management | Unlimited |
263. | Documents about appraisal and approval of finalized investment capital for projects of national importance within the scope of management | Unlimited |
264. | Documents about appraisal and approval of investment capital finalized by entities within the scope of management according to budget year | Unlimited |
265. | Documents about management of annual investment capital for project development | 20 years |
266. | Official dispatches on the management of investment and development capital under the state budget | 10 years |
| III. Documents about state management of accounting and auditing |
|
267. | A book of documents about accounting and auditing dispatched to agencies (principal documents) | Until the document expires |
268. | Documents about construction and issuance of management documents of accounting, auditing; regulations on professional standards for accountants and auditors... | Unlimited |
269. | Plans, reports on results of state management of accounting and auditing: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
270. | Documents about examination, verification and settlement of disputes and violations in accounting and auditing: - Serious cases - Other cases |
15 years |
271. | Documents about granting of certificates of professional practice in accounting, auditing to individuals and audit firms | Unlimited |
272. | Documents about granting of foils of certificates of training for chief accountant | 5 years |
273. | Documents about agreement on accounting system for enterprises under the scope of management | 20 years |
274. | Reports on compliance with policies and regulations on accounting and auditing by entities under the scope of management: | 20 years |
275. | Documents about guidance on the implementation of the State’s regulations on accounting, auditing, establishment of enterprises, accounting and auditing services... | 10 years |
276. | Documents about organization of training in professional competence of accounting and auditing presided over by the organization | 10 years |
277. | Documents about suspension of written guidance on accounting and auditing going against the regulations of the State and the Ministry of Finance | Unlimited |
278. | Official dispatches on accounting and auditing tasks | 10 years |
| IV. Documents about management of debt and finance for external affairs |
|
279. | A book of documents about management of debt and finance for external affairs dispatched to agencies (principal documents) | Until the document expires |
280. | Documents about construction and issuance of regulations, policies and guidance on management of debt and finance for external affairs | Unlimited |
281. | Documents about the construction and approval of strategy, planning, plans and programs of mobilizing, using and coordinating source of loans, payment of public debt and national foreign debt | Unlimited |
282. | Documents about financial management, disbursement of annual ODA by entities under the scope of management | Unlimited |
283. | Documents about financial management, disbursement of foreign non-remisionable aid to Vietnam | Unlimited |
284. | Documents about financial management, disbursement of Vietnam's grants (aids, loans, cooperation) to foreign countries | Unlimited |
285. | Plans, reports on summation, statistics, predictions and assessment of loans, payment of debt to foreign countries, ODA and foreign aids: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
286. | Documents about the implementation and guidance on compliance with the State’s regulations on strategy, planning and plans for using and coordinating source of loans, payment of public debt and national foreign debt | Unlimited |
287. | Documents about negotiation and signing of agreements on loans, receipt of aids with foreign partners | Unlimited |
288. | Documents about provision and management of the Government’s financial guarantees for loans provided to enterprises and credit institutions under the governmental Statute on guarantees | Unlimited |
289. | Documents about management of payment of debt, postponement of debt, re-structuring of foreign debts within the state budget’s scope of responsibility | Unlimited |
290. | Documents about the construction of plans for issuance of governmental bonds to mobilize capital from global market. | Unlimited |
291. | Documents about payment of debt, postponement of debt, re-structuring of debts between the government and foreign partners | Unlimited |
292. | Documents about management of loan application manners by enterprises and economic organizations | 20 years |
293. | Documents about the selection of state-run financial institutions and credit institutions for executing a foreign loan on-lending agreement with the Government. | 20 years |
294. | Documents about management, receipt and sale of goods as aid for the State budget | 20 years |
295. | Documents about guidance on handling of difficulties arising from delivery and receipt of aid | 15 years |
296. | Documents about withdrawal of project capital | 15 years |
297. | Official dispatches on finance for external affairs, management of loans and foreign aid | 10 years |
| V. Documents about corporate financial management |
|
298. | A book of documents about corporate finance dispatched to agencies (principal documents) | Until the document expires |
299. | Documents about construction and issuance of regulations, policies and guidance on financial management and capital investment with respect to enterprises of economic sectors | Unlimited |
300. | Documents about construction and issuance of regulations, guidance, mechanism, and policies on the implementation of equitization, transfer of ownership and re-arrangement of state-owned enterprises | Unlimited |
301. | Documents about construction and issuance of fees, charges paid by enterprises as assigned | Unlimited |
302. | Documents about the construction of budget plans by entities under the scope of management: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
303. | Documents about allocation of capital and financial aid by the State to state-run corporations and enterprises | Unlimited |
304. | Documents about the appraisal of annual finalization of accounts by enterprises under the scope of management | Unlimited |
305. | Documents about the determination of value of state-run enterprises for equitization, sale, lease and transfer of ownership... | Unlimited |
306. | Documents about compilation of inventory of capital and State-owned properties at state-owned enterprises, economic corporations | Unlimited |
307. | Documents about appraisal and financial management of foreign direct investment (FDI) projects in Vietnam and Vietnam’s direct investment in foreign countries | Unlimited |
308. | Reports on the assessment of performance and use of capital and state properties by entities under the scope of management | Unlimited |
309. | Annual reports and special reports on enterprises’ investment, collection of budget from foreign-invested economic sectors and Vietnam’s direct investment in foreign countries | Unlimited |
310. | General reports on results of monitoring of performance, revenues and expenditures from the Enterprise Arrangement and Development Fund | Unlimited |
311. | Documents about investigation and handling of violations of financial management regime in transfer of ownership and re-arrangement of state-owned enterprises - Serious cases - Other cases |
15 years |
312. | Documents about the appraisal and settlement of finance, debt freezing, quittance and transfer of debt with respect to enterprises under the scope of management | 20 years |
313. | Documents about appraisal and supervision of capital allocation, capital investment by the State to enterprises. | 20 years |
314. | Documents about management, establishment and use of Price stabilization fund and other funds | 20 years |
315. | Documents about agreements on ranking of enterprises | 20 years |
316. | Reports on results of ranking of enterprises annually | 20 years |
317. | Documents about support for interests from temporary retention of some goods and support for plant varieties, domestic animals and medicine | 15 years |
318. | Documents about commendation for export turnover | 15 years |
319. | Documents about support for electricity bills for small farmers and irrigation fees | 10 years |
320. | Documents about provision of budget and financial support to enterprises | 10 years |
321. | Official dispatches on corporate financial management and state capital management at enterprises | 10 years |
| VI. Documents about state management of pricing |
|
322. | A book of documents about price management dispatched to agencies (principal documents) | Until the document expires |
323. | Documents about construction and issuance of regulations, policies and guidance on state management of pricing | Unlimited |
324. | Documents about construction and issuance of regulations on criteria of price verifiers and conditions for price verification practice | Unlimited |
325. | Documents about management, training and awarding certificates of price verification practice to price verifiers | Unlimited |
326. | Documents about management and awarding of certificate of fulfillment of conditions for price verification practice to enterprises | Unlimited |
327. | Reports on market prices, tasks of price management, market analysis and predictions at home and abroad - Yearly, multi-years - Quarterly, six-month - Weekly, daily |
20 years 5 years |
328. | Documents about appraisal of price support plan | 20 years |
329. | Documents about appraisal of price plan for services and goods ordered and assigned for national reserves by the State | 10 years |
330. | Documents about approval of price plan for services and goods fixed and supported in price by the State | 20 years |
331. | Documents about management of such funds as surcharge funds and price stabilization fund | 20 years |
332. | Documents about inspection and supervision of the measures of managing price and instructing registration for price declaration | 15 years |
333. | Official dispatches on price management tasks | 10 years |
| VII. Documents about financial management of banks and financial institutions |
|
334. | A book of documents about banking finance and financial institutions dispatched to agencies (principal documents) | Until the document expires |
335. | Documents about construction and issuance of strategy, planning, and plans for development of financial market, credits and financial services, lottery market, betting, gambling and electronic games of chance | Unlimited |
336. | Documents about construction and issuance of policies, statutes and regulations on financial and credit activities by entities under the scope of management | Unlimited |
337. | Documents about construction and issuance of regulations and policies on management of finance and currency by entities under the scope of management | Unlimited |
338. | Reports on the implementation of financial and currency policies and solutions for the development of financial market, services, for curbing and fighting inflation, disinflation, stabilization of micro-economy and proposal of solutions for improvement | Unlimited |
339. | Reports on earnings and distribution of earnings by lottery companies, state financial funds and financial regulations - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
340. | Statistical reports, analysis, predictions and assessment of efficiency of state budget's revenues and expenditures by entities under the scope of management | Unlimited |
341. | Financial statement by the State Bank of Vietnam, commercial banks and joint-stock banks: - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 10 years |
342. | Documents about handling of violations in financial activities and financial services committed by entities under the scope of management: - Serious cases - Other cases |
20 years |
343. | Documents about appraisal and announcement of organizations that are qualified or unqualified for operation in lottery market, betting, gambling, electronic games of chance, debt collection services and financial brokerage. | Unlimited |
344. | Documents about exercise of rights and obligations as representatives for ownership of part of the state capital at stock exchanges, securities trading and depository centers, funds and financial institutions | Unlimited |
345. | General reports on supervision of destruction of money unqualified for circulation by the money destruction council | 20 years |
346. | Documents about appraisal of the compensation for interest differences, granting, adjustment and revocation of business license or certificate of fulfillment of conditions for business operation | 15 years |
347. | Offcial dispatches on financial management of banks and financial institutions | 10 years |
| VIII. Documents about insurance management and monitoring |
|
348. | A book of documents about insurance and insurance brokerage dispatched to agencies (principal documents) | Until the document expires |
349. | A book of related legal documents concerning insurance | Unlimited |
350. | Documents about construction and issuance of regulations, statutes, mechanism and policies on finance and state management in insurance and insurance brokerage | Unlimited |
351. | Documents about granting of establishment and operation license to insurers and insurance brokers | Unlimited |
352. | Documents about amendments to activities of insurers, insurance brokers: change of name, charter capital, scope of activity; transfer of shares, contribution of capital from 10% of charter capital; separation, merger... | Unlimited |
353. | Documents about amendments to activities of insurers, insurance brokers: opening, stopping operation of branches, representative offices. | Unlimited |
354. | Documents about licensing foreign insurers and insurance brokers to establish their representative offices in Vietnam | Unlimited |
355. | Financial statement and professional reports by insurers and insurance brokers under the scope of management - Yearly reports - Monthly, quarterly |
10 years |
356. | Statistical reports, analysis, predictions and assessment of activities of insurance market | Unlimited |
357. | Documents about investigation and handling of violations in insurance and insurance brokerage by entities under the scope of management - Serious cases - Other cases |
15 years |
358. | Documents about registration for approval and modifications to registered products by insurers | Unlimited |
359. | Documents about registration and change to method of establishing technical reserve, method of separating funds and dividing surplus by insurers | Unlimited |
360. | Documents about approval of actuaries of insurers | 20 years |
361. | Documents about organization of training courses in insurance and insurance business | 10 years |
362. | Documents about approval of programs of training to insurance agents by insurance trainers | 10 years |
363. | Documents about approval of insurance agent training institutions | 10 years |
364. | Official dispatches on insurance management and monitoring | 10 years |
| IX. Documents about public property management |
|
365. | A book of documents about public property management dispatched to agencies (principal documents) | Until the document expires |
366. | Documents about construction and approval of strategy, planning and plans for state management of public property. | Unlimited |
367. | Documents about the construction and issuance of regulations, policies and guidance on state management of public properties | Unlimited |
368. | Documents about total inventory of fixed assets by the Ministries, sectors and localities across the country. | Unlimited |
369. | Reports on statistics on figures, management and use of public properties, analysis, predictions about public properties owned by entities under the scope of management | Unlimited |
370. | Documents about annual inventory of assets by entities under the scope of management | 20 years |
371. | Documents about settlement, arrangement and establishment of the rights to management and use of land, premises, workshops by entities under the scope of management | Unlimited |
372. | Documents about management and handling of the assets by entities under the scope of management: revocation, sale, liquidation, transfer of ownership, compensation and establishment of infrastructure structure management and exploitation system... | Unlimited |
373. | Documents about investigation, supervision and handling of violations of management and use of public properties: - Serious cases - Other cases |
15 years |
374. | Documents about investigation and handling of violations of compliance with policies and regulations on management and use of public properties by entities under the scope of management: - Serious cases - Other cases |
15 years |
375. | Official dispatches on management and use of public properties | 10 years |
| X. Documents about domestic tax |
|
| X.1. Documents about tax collection estimates |
|
376. | A book of documents about tax collection estimation dispatched to agencies (principal documents) | Until the document expires |
377. | Documents about construction and issuance of approval of strategy, plans, long-term, medium-term estimation forecasts about domestic tax collection | Unlimited |
378. | Documents about construction and issuance of approval of annual tax collection estimation | Unlimited |
379. | Documents about construction and issuance of the document defining annual tax collection quota to Departments of Taxation | Unlimited |
380. | Documents about construction and issuance of guidance on professional competence, procedures and regulations on tax collection for entities under the scope of management | Unlimited |
381. | Reports on summation, assessment of the progress of tax, fees, charges collection along with other amounts, and proposal of measures to facilitate collection for the state budget | Unlimited |
382. | Official dispatches on collection of tax, fees, charges and other amounts for the state budget | 10 years |
| X.2. Documents about tax policy and tax management |
|
383. | A book of documents about tax policy and management dispatched to agencies (principal documents) | Until the document expires |
384. | Documents about construction and issuance of written approval of strategy and plans for the reform of tax policy, programs, projects and legal documents concerning tax and tax management... | Unlimited |
385. | Documents about construction and issuance of regulations and policies on tax collection, tax management and guidance on procedures for organization of tax collection within the scope of powers assigned | Unlimited |
386. | Plans, reports on tax management by tax management agencies - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
387. | Documents about investigation, supervision and handling of violations of tax management: - Serious cases - Other cases |
15 years |
388. | Official dispatches on tax policy and tax management | 10 years |
| X.3. Documents about tax declaration and tax accounting |
|
389. | A book of documents about tax declaration and tax accounting dispatched to agencies (principal documents) | Until the document expires |
390. | Documents about construction and issuance of regulations and guidance on professional procedures, skills in registration, declaration, calculation, payment, remission of tax, tax exemption and reduction, accounting and tax statistics | Unlimited |
391. | Documents about construction and issuance of programs and plans for the development of registration, declaration, calculation, payment, remission of tax, tax exemption and reduction, accounting and tax statistics annually | Unlimited |
392. | Plans, reports on accounting tasks, analysis and assessment of quality, results of registration, declaration, calculation, payment, remission of tax, tax exemption and reduction, accounting and tax statistics: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
393. | Reports on tax declaration and tax accounting by tax payers under the scope of management: - Yearly - Monthly, quarterly, six-month |
10 years |
394. | Documents about basic investigation into tax payers by tax sector across the country throughout periods of time | Unlimited |
395. | Documents about verification and handling of violations of declaration, payment, remission of tax, tax exemption and reduction by tax payers under the scope of management: - Serious cases - Other cases |
20 years |
396. | Documents about appraisal of tax remission, tax exemption and reduction and finalization of tax for use of agricultural land, houses and inhabited land | 20 years |
397. | Documents about monitoring and management of tax remission fund, confirmation of tax obligations by tax payers | 20 years |
398. | Documents about monitoring and management of remission of value added tax to tax payers who still owe export and import tax | Re-assessment is done after 20 years |
399. | Records of tax declaration and accounting | 20 years |
400. | Documents about accounting and tax statistics | 15 years |
401. | Documents about guiding and training tax agencies at all levels to implement regulations and professional procedures for registration, declaration, calculation, payment, remission of tax, tax exemption and reduction, accounting and tax statistics | 10 years |
402. | Documents about investigation into tax payers implementing regulations on registration, declaration, calculation, payment, remission of tax, tax exemption and reduction, accounting and tax statistics - Serious cases - Other cases |
Unlimited 15 years |
403. | Documents about tax registration, granting of tax code and management of activities of tax payers | 10 years |
404. | Documents about tax declaration, management of tax obligations by tax payers | 10 years |
405. | Documents about extension of the durations of tax declaration and tax payment for by tax payers | 10 years |
406. | Documents about calculation to fix an amount to be paid by tax payers who have no tax declaration form. | 10 years |
407. | Official dispatches on policies and regulations on tax declaration and accounting | 10 years |
| X.4. Documents about personal income tax management |
|
408. | A book of documents about personal income tax management dispatched to agencies (principal documents) | Until the document expires |
409. | Documents about construction and issuance of regulations on tax policies, programs and plans (annual, multi-year) for personal income tax management. | Unlimited |
410. | Documents about construction and issuance of guidance on inspection of the implementation of programs, plans, regulations and professional procedures for personal income tax management by tax agencies at all levels | Unlimited |
411. | Reports on the analysis and assessment of personal income tax management and solutions for preventing loss of revenue: - Yearly - Monthly, quarterly, six-month |
20 years |
412. | Documents about verification and handling of violations of the State’s regulations on personal income tax management committed by tax payers: - Serious cases - Other cases |
20 years |
413. | Documents about annual settlement of personal income tax | Unlimited |
414. | Documents about the settlement of personal income tax by entities under the scope of management | 10 years |
415. | Documents about declaration, registration, payment, remission, deduction of personal income tax by entities under the scope of management: | 10 years |
416. | Documents about exemption, reduction and remission of personal income tax for tax payers under the scope of management | 10 years |
417. | Documents about the inspection of remission, exemption, reduction and settlement of personal income tax by tax payers under the scope of management: - Serious cases - Other cases |
15 years |
418. | Official dispatches on personal income tax management | 10 years |
| X.5. Documents about management of collection of tax, fees, charges and others |
|
419. | A book of documents about management of collection of tax, fees, charges and others dispatched to agencies (principal documents) | Until the document expires |
420. | Documents about construction and issuance of regulations on management of collection of tax, fees, charges and others... | Unlimited |
421. | Documents about construction and issuance of guidance on professional procedures for registration, declaration, calculation, payment, remission, exemption and reduction of tax to economic corporations and large enterprises | Unlimited |
422. | Documents about construction and issuance of programs and plans for tax management for economic corporations and large enterprises | Unlimited |
423. | Plans and reports on management of collection of tax, fees, charges and others: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
424. | Reports on operation and compliance with the Law on Tax by economic corporations and large enterprises, and solutions for enhancing efficiency of tax management: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
425. | Reports on the analysis, assessment and forecast for criteria of tax management by economic sector, and construction of criteria for assessment of risks with respect to economic corporations and large enterprises |
Ulimited |
426. | Documents about verification and handling of violations of the regulations on tax management with respect to economic corporations and large enterprises: - Serious cases - Other cases |
15 years |
427. | Documents about annual collection of house rents and land levies by entities under the scope of management | Unlimited |
428. | Register of annual house, land taxes | Unlimited |
429. | Records of collection of tax, fees, charges and others for state budget | 20 years |
430. | Documents about exemption and reduction of tax for tax payers from countries that sign the agreement on avoidance of double taxation with Vietnam | 20 years |
431. | Documents about tax settlement and exemption from domestic taxes of different kinds: remission of value added tax, tax quittance, tax debt freezing, balance-sheet of state budget | 10 years |
432. | Documents about registration for payment of tax by tax payers under the management by upper-level agencies in the administrative divisions of provinces and cities | 10 years |
433. | Documents about collection of fees, charges and others related to assets (other than houses, land) from entities under the scope of management | 10 years |
434. | Official dispatches on collection of tax, fees, charges and others | 10 years |
| X.6. Printed matters |
|
435. | A book of documents about management of printed matters dispatched to agencies (principal documents) | Until the document expires |
436. | Documents about construction and issuance of directives and guidance on management and use of printed matters and promulgation of kinds of printed matters | Unlimited |
437. | Book of historical figures about printed matters | Unlimited |
438. | Kinds of accounting books, printed matter management books | 20 years |
439. | Documents about handling and destruction of old, unused, damaged printed matters | 15 years |
440. | Professional dossiers: registration for use and circulation of invoices, vouchers of fees, charges, verification of loss of receipts, invoices and printed matters | 10 years |
441. | Reports on invoice management | Unlimited |
442. | Documents about investigation and handling of violations of printing, publishing, management and use of invoices and printed matters: - Serious cases - Other cases |
15 years |
443. | Documents about issuance of bills, receipts | 05 years |
444. | Accounting vouchers: receipts, dispatches and list of vouchers | 05 years |
445. | Printed receipts | 05 years |
446. | Official dispatches on printed matters | 10 years |
| X.7. Documents about management and enforcement on tax debt |
|
447. | A book of documents about tax, management and enforcement on tax debt dispatched to agencies (principal documents) | Until the document expires |
448. | Documents about construction and issuance of regulations and guidance on professional procedures, skills in management and enforcement of tax debt, fines and quittance of tax debt | Unlimited |
449. | Documents about construction and issuance of programs and plans for management and enforcement on tax debt, fines | Unlimited |
450. | Documents about issuance of directives and guidance on implementation of programs and plans of business | Unlimited |
451. | Plans, reports on management and enforcement on tax debt: - Yearly - Monthly, quarterly, six-month |
Unlimited 20 years |
452. | Documents about investigation and handling of violations committed by agencies, individuals in the implementation of the State's regulations on management and enforcement on tax debt, fines and quittance of tax debt: - Serious cases - Other cases |
Unlimited 20 years |
453. | Documents about extension of the durations of tax payment, debt freezing, postponement of debt, quittance of fines and tax debt to entities under the scope of management | 20 years |
454. | Documents about the enforcement on tax debt to entities that still owe tax debt: - Serious cases - Other cases |
20 years |
455. | Documents about handling of violations of the enforcement of tax debt, fines by tax agencies at all levels | 20 years |
456. | Documents about rejection to extend durations of tax payment, debt freezing, postponement of debt, quittance of fines and tax debt to entities under the scope of management | 10 years |
457. | Documents about compliance with the law on extension of durations of tax payment, quittance of fines and tax debt to entities under the scope of management | 10 years |
458. | Official dispatches on management and enforcement on debt management and enforcement on tax debt and fines | 10 years |
| XI. Documents about customs and import export taxes |
|
| XI.1 Documents about regulatory monitoring and management of customs |
|
459. | A book of documents about regulatory monitoring and management of customs dispatched to agencies (principal documents) | Until the document expires |
460. | Documents about construction and issuance of regulations on inspection, overseeing and guidance on the implementation of procedures and regulations on customs procedures, foreign exchange management, imported-exported goods, transport vehicles, entering and exiting passengers... | Unlimited |
461. | Plans, reports on regulatory monitoring and management of customs - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
462. | Special reports on regulatory monitoring and management of customs: - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 10 years |
463. | Documents about investigation and handling of violations of the professional procedures for monitoring of customs: - Serious cases - Other cases |
15 years |
464. | Documents about establishment and operation of bonded warehouses, inland clearance depots, duty-free shop, warehouses...and other forms of commodity | Unlimited |
465. | Documents about administrative reform, reform of procedures for inspection and monitoring of customs across the entire branch. | Unlimited |
466. | Documents about seminars, training in professional competence of regulatory monitoring and management of customs | 10 years |
467. | Documents about preparation of customs procedures for imported, exported goods: - Means of transport - Other commodities, assets |
05 years |
468. | Documents about preparation of customs procedures for imported, exported goods according to one’s own requirements: - Means of transport - Other commodities, assets |
05 years |
469. | Declaration forms for the preparation of customs procedures for imported, exported goods, contribution of investment capital: - Machinery and equipment - Other goods |
05 years |
470. | Register of declaration forms, issuance of licenses for export, import of goods according to one’s own requirements and other professional record books | 20 years |
471. | Documents about preparation of customs procedures for imported, exported goods that are included with tax vouchers, decision on tax remission, exemption, reduction, extension of durations of tax payment and quittance... | 10 years |
472. | Documents about issuance of declaration form for means of transport, entering and exiting passengers | 05 years |
473. | Documents about approval for completion of customs procedures for outsourced goods, imported goods for production | 05 years |
474. | Official dispatches on regulatory monitoring and management of customs | 10 years |
| XI.2. Documents about smuggling investigation and fighting |
|
475. | A book of documents about smuggling investigation and fighting tasks dispatched to agencies (principal documents) | Until the document expires |
476. | Documents about construction and issuance of regulations, policies and guidance on customs check, smuggling and trade fraud prevention and fighting | Unlimited |
477. | Plans and reports on investigation and fighting of smuggling and trade fraud: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
478. | Documents about investigation and handling of trade frauds and illegal transportation of goods across borderlines every year: - Serious cases - Other cases |
15 years |
479. | Documents about seminars on smuggling and trade frauds prevention and fighting | Unlimited |
480. | Documents about construction of facilities to serve smuggling investigation and fighting tasks | Unlimited |
481. | Documents about procurement and provision of equipment to task forces: - Weapon and equipment of high value - Normal |
10 years |
482. | Documents about seminars on smuggling and trade frauds prevention and fighting | 10 years |
483. | Official dispatches on smuggling investigation and fighting | 10 years |
| XI.3 Documents about post-customs clearance inspections |
|
484. | A book of documents about post-customs clearance inspections dispatched to agencies (principal documents) | Until the document expires |
485. | Documents about the construction and issuance of regulations and guidance on post-customs clearance inspections | Unlimited |
486. | Plans, reports on post-customs clearance inspections: - Yearly, multi-years - Quarterly, six-month, nine-month - Weekly, monthly |
Unlimited 20 years 5 years |
487. | Documents about investigation into compliance with the law on post-customs clearance inspections: - Serious cases - Other cases |
15 years |
488. | Documents about post-customs clearance inspections with respect to enterprises and economic organizations operating in import and export: - Serious cases - Other cases |
15 years |
489. | Documents about seminars and annual summation on post-customs clearance inspections | Unlimited |
490. | Documents about training in post-customs clearance inspections organized by the organization | 10 years |
491. | Official dispatches on post-customs clearance inspections | 10 years |
| XI.4. Documents about collection of export, import taxes |
|
492. | A book of documents about export, import taxes dispatched to agencies (principal documents) | Until the document expires |
493. | Documents about construction and issuance of policies, regulations and professional procedures for tax accounting for imported, exported goods, determination of dutiable values, classification of goods code, collection of arrears, remission, exemption, reduction and quittance of tax | Unlimited |
494. | Documents about assignment of norms for collection of export, import taxes and other for Customs Branch, annual distribution and adjustment of collection criteria to individual organizations | Unlimited |
495. | Plans, reports on assessment of collection of taxes with respect to imported, exported goods: - Yearly, multi-years - Quarterly, six-month, nine-month - Weekly, monthly |
20 years 05 years |
496. | Documents about seminars and conferences on investigation into collection of import, export taxes | Unlimited |
497. | Documents about training courses in professional competence of collection of import, export taxes | 10 years |
498. | Documents about monitoring of payment of tax, speeding up payment of tax debt with respect to entities under the scope of management | 10 years |
499. | Reports on delayed payment of tax and accrued import, export tax debts | 10 years |
500. | Reports on tax accounting, balance sheet, treasury balance sheet on import and export taxes: - Yearly - Monthly, quarterly, six-month |
20 years |
501. | Documents about investigation and handling of complaints, violations in import and export tax activities: - Serious cases - Other cases |
15 years |
502. | Documents about management of collection of taxes and fines on imported and exported goods | 10 years |
503. | Documents about tax accounting: - Receipts of collection of tax, remission of import and export taxes - Banking vouchers - Receipts of collection of fees, charges and others |
10 years 10 years 05 years |
504. | Official dispatches on collection of import and export taxes | 10 years |
| XI.5. Documents about analysis, classification and appraisal of imported and exported goods |
|
505. | A book of documents about analysis, classification and appraisal of imported and exported goods (principal documents) | Until the document expires |
506. | Documents about construction and issuance of policies, regulations and statutes on professional competence of analysis, classification and appraisal of imported and exported goods | Unlimited |
507. | Plans, reports on summation of analysis, classification and appraisal of imported and exported goods: - Yearly, multi-years - Quarterly, six-month, nine-month - Weekly, monthly |
Unlimited 20 years 05 years |
508. | Documents about meetings on summation of analysis, classification and appraisal of imported and exported goods | Unlimited |
509. | Documents about inspection, analysis, and appraisal of quality standards of imported and exported goods | 15 years |
510. | Documents about handling of violations of the analysis, classification and appraisal of imported and exported goods every year: - Serious cases - Other cases |
20 years |
511. | Specimens used for analysis, classification and appraisal of imported and exported goods - Used for serious cases - Other cases |
05 years |
512. | Official dispatches on analysis, classification and appraisal of goods | 10 years |
| XII. Documents about Vietnam State Treasury |
|
| XII.1 Accounting documents |
|
513. | A book of documents about treasury related accounting and accounting tasks dispatched to agencies (principal documents) | Until the document expires |
514. | Documents about the construction and issuance of regulations, policies on management of the budget’s revenues and expenditures, accounting profession with respect to State Treasury exchanges | Unlimited |
515. | Plans, reports on accounting tasks at Vietnam State Treasury’s exchange (regularly and unregularly): - Yearly, multi-years - Six-month, nine-month - Monthly, quarterly |
20 years 05 years |
516. | Statistical reports on financial and accounting balance-sheet of treasury exchanges: - Yearly, multi-years - Monthly, quarterly |
10 years |
517. | Accounting balance sheet of Vietnam State Treasury: - Annual balance sheet: - Monthly balance sheet |
Unlimited 10 years |
518. | Documents about annual amendments and supplements to central and local treasuries’ cost estimates | Unlimited |
519. | Documents about settlement of the state budget’s revenues and expenditures at central and local treasuries: - Yearly - Monthly, quarterly |
20 years |
520. | Reports on issuance and payment of treasury bills, government bonds at central treasury | Unlimited |
521. | Reports on issuance and payment of treasury bills, government bonds at local treasury | Unlimited |
522. | On-balance accounts and off-balance accounts | 20 years |
523. | Documents about inspection and guidance on professional competence of financial and accounting management at treasury exchanges | 15 years |
524. | Detailed on-balance accounts | 10 years |
525. | Detailed off-balance accounts | 10 years |
526. | Vouchers of on-balance accounts | 25 years |
527. | Vouchers of off-balance accounts | 10 years |
528. | Lists of vouchers of on- and off-balance accounts | 25 years |
529. | List of issuance and payment of treasury bills, government bonds; list of professions | 15 years |
530. | Balance sheet of deposit accounts opened at Vietnam State Treasury’s exchanges: - Annual balance sheet - Monthly, quarterly balance sheet |
05 years |
531. | Annual closing entry | 05 years |
532. | Detailed reports on inter-treasury: - Annual reports on unchecked accounts - Monthly reports on to-be-checked accounts - Shortcomings | 05 years |
533. | Annual reports on payable and receivable accounts | 05 years |
534. | Annual reports on excessive, deficit and lost amounts pending settlement | 05 years |
535. | Annual reports on impounded amounts | 05 years |
536. | Annual reports on deposit accounts estimated and paid to the state budget | 05 years |
537. | Annual closing entry | 05 years |
538. | Legal seals, signatures of transaction agencies | 10 years after the document expires |
539. | Legal seals and signature of inter-treasury | 10 years after the document expires |
540. | Logbook of management of printed matters | 10 years |
541. | Check books | 05 years |
542. | Other accounting vouchers (not used for book entry and establishment of financial reports...) | 05 years |
543. | Official dispatches on treasury exchanges’ management and accounting tasks | 10 years |
| XII.2 Documents about control of state budget spending |
|
544. | A book of documents about control of state budget spending dispatched to agencies (principal documents) | Until the document expires |
545. | Documents about construction and issuance of guidance on control of state budget spending via Vietnam State Treasury | Unlimited |
546. | Reports on payment of investment capital, non-business capital and regular spending within Vietnam State Treasury's management | Unlimited |
547. | Documents about approval of annual plan for investment capital, non-business capital and regular spending | Unlimited |
548. | Documents about approval of annual plan for investment capital, non-business capital and regular spending by Vietnam State Treasury’s agencies | Unlimited |
549. | Reports on annual settlement of investment capital, non-business capital and regular spending by central-affiliated provinces and cities via Vietnam State Treasury | Unlimited |
550. | Documents about approval of annual settlement of investment capital, non-business capital and regular spending | Unlimited |
551. | Documents about assignment and receipt of capital between the Ministry of Finance and Vietnam State Treasury | Unlimited |
552. | Documents about management of investment projects (directives, approval decision, feasibility study; scientific and technical evaluation; decision on approval of technical design, cost estimates, total cost estimates; bid winning dossier; contracts, contract liquidation, minutes of Work acceptance, final settlement dossier): - Projects of national importance and Grade A projects - Projects of other grades |
According to the Works’ life |
553. | Documents about investigation and handling of violations in management and allocation of budget for the implementation of programs and projects: - Serious cases - Other cases |
Unlimited 15 years |
554. | Written notices about level of investment capital, non-business capital and regular spending | 15 years |
555. | Accounting vouchers | 10 years |
556. | Official dispatches on control of state budget spending | 10 years |
| XII.3 Capital mobilization |
|
557. | A book of documents about capital mobilization dispatched to agencies (principal documents) | Until the document expires |
558. | Documents about construction and issuance of regulations on interest rate from issuance of government bonds over periods of time | Unlimited |
559. | Documents about construction and issuance of regulations and policies on capital mobilization, professional competence of issuance of government bonds, statutes on bond issuance and bidding for mobilization of capital to state budget | Unlimited |
560. | Plans, reports on results of issuance of government bonds: - Yearly - Monthly, quarterly, six-month |
Unlimited 20 years |
561. | Reports on summation of issuance of government bonds from Vietnam State Treasury at all levels: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
562. | Documents about sessions of government bond bidding | Unlimited |
563. | Documents about guarantees for issuance of government bonds: | Unlimited |
564. | Documents about guarantees for government bonds directly issued to institutions (Social Insurance Company, State Capital Investment Corporation...): | Unlimited |
565. | Documents about government bond swap | Unlimited |
566. | Documents about construction and issuance of guidance on professional competence of guaranty and issuance of bonds, statutes on bond bidding, issuance and payment of government bonds. | Unlimited |
567. | Documents about inspection and handling of violations of capital mobilization, bond issuance and bidding: - Serious cases - Other cases |
15 years |
568. | Reports on management and use of printed matters of bonds annually issued by Vietnam State Treasury | 20 years |
569. | Orders on distribution of printed matters, bonds and stocks | 10 years |
570. | Official dispatches on capital mobilization | 10 years |
| XII.4. Documents about warehouse and fund management |
|
571. | A book of documents about warehouse and fund management dispatched to agencies (principal documents) | Until the document expires |
572. | Documents about construction and issuance of strategy, planning, plans and projects of management of state budget funds, financial funds and other funds of the State. | Unlimited |
573. | Documents about construction and issuance of regulations on procedures for professional competence of warehouse and fund management in treasury related branches | Unlimited |
574. | Plans, reports on regulatory management of funds, budget, financial funds and other funds of the State (regularly and unregularly): - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
575. | Statistical reports on warehouse and fund management by entities under the scope of management: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
576. | Documents about Vietnam State Treasury’s foreign exchange rates | Unlimited |
577. | Documents about the return of gold, silver and jewelries to rightful owners as directed by competent authorities | Unlimited |
578. | Documents about receipt and hand-over of gold, silver, gemstones, precious assets between Vietnam State Treasury and relevant organizations, individuals | Unlimited |
579. | Documents about investigation and handling of violations in warehouse, fund management activities: - Serious cases - Other cases |
15 years |
580. | Reports on analysis and statistics on warehouse, fund management in State Treasury related branches at all levels | Unlimited |
581. | Documents about direction and development of professional competence of warehouse, fund management in treasury related branches | 20 years |
582. | Documents about management of the State’s funds, financial funds and other funds... | 15 years |
583. | Annual records of warehouse, fund management | 20 years |
584. | Reports on warehouse, fund management: - Yearly - Monthly, quarterly, six-month |
Unlimited 20 years |
585. | Logbook of receipt and dispatch of valuable papers | 20 years |
586. | Logbook of receipt and dispatch of assets | 20 years |
587. | Documents about buying and selling of foreign currencies as planned or at the request of the Ministry of Finance | 15 years |
588. | Documents about training courses in management of warehouses, concentrated foreign currency funds, financial funds and other funds assigned to Vietnam State Treasury for management | 10 years |
589. | Documents about capital advances from Vietnam State Treasury | 10 years |
590. | Documents about festivals of competition in warehouse and fund management profession | 10 years |
591. | Documents about advances of accrued funds from Vietnam State Treasury | 10 years |
592. | Reports on annual collection of fake money | 10 years |
593. | Reports on return of amount of money overpaid to clients | 10 years |
594. | Reports on annual receipt and dispatch of cash | 10 years |
595. | Reports on valuable papers | 10 years |
596. | Reports on regular and unregular investigation into warehouses and funds | 10 years |
597. | Reports on warehouse, fund means and supporting tools... | 10 years |
598. | Official dispatches on warehouse, fund management | 10 years |
| XIII. Documents about state reserves |
|
| XIII.1 Planning documents |
|
599. | A book of documents about reserves dispatched to agencies (principal documents) | Until the document expires |
600. | A book of documents about rescue and aid tasks issued by the Communist Party, National Assembly and State | Unlimited |
601. | Documents about construction and issuance of approval of strategy, programs, plans, and projects for development of State’s reserves over periods of time | Unlimited |
602. | Documents about construction and issuance of direction and guidance on the implementation of strategy, programs, plans, and projects in the approved areas of reserves | Unlimited |
603. | Reports on the implementation of strategy, programs, plans, and projects in the approved areas of reserves | Unlimited |
604. | Competent authorities’ decision on approval of the list, total reserves and total increased national reserve over periods of time | Unlimited |
605. | State approved documents about establishment of budget cost estimates for the procurement of state reserves, annual allocation plans for ministries and sectors | Unlimited |
606. | State approved documents about price plan, buying and selling price of state reserves | Unlimited |
607. | Documents about the construction and issuance of regulations and procedures for the establishment of plans for order for state reserves | Unlimited |
608. | Finance Ministry approved documents for increase in state reserve capital, allocation of expenditures for import, export, buying, selling, relief and aid programs, annual insurance for reserves | 20 years |
609. | Documents about assignment of plans and a list of reserve items to organizations across the entire sector: - Yearly, multi-years - Monthly, quarterly, six-month |
10 years |
610. | Documents about appraisal of budget expenditures for the purchase of reserves, retention, relief and aid programs by sectors and annual purchase of reserves by General Department of State Reserves | Unlimited |
611. | Reports on annual management of state reserves (regular and unregular) | Unlimited |
612. | Documents about construction and issuance of price plan, buying & selling price of state reserves under direct management by General Department of State Reserves | Unlimited |
613. | Documents about placement of order of state reserves by organizations: - Commodities of short-term service life (below 10 years) - Commodities of long-term service life (over 10 years) |
According to the machinery and equipment’s service life |
614. | Official dispatches on planning for reserves | 10 years |
| XIII.2. Documents about science and technology of retention |
|
615. | A book of documents about science and technology of retention dispatched to agencies (principal documents) | Until the document expires |
616. | Documents about construction and issuance of approval of strategy, programs, plans for development of long and medium-term retention technology for state reserves | Unlimited |
617. | Documents about construction and issuance of approval of solutions and application of retention technology for state reserves | Unlimited |
618. | Documents about construction and issuance of standards, regulations, economic-technical norms for the retention of state reserves | Unlimited |
619. | Plans, reports on results of study and application of science and technology in the retention of state reserves | Unlimited |
620. | Documents about investigation and handling of violations of the retention of state reserves (annually): - Serious cases - Other cases |
15 years |
621. | Documents about construction and issuance of guidance on the implementation of programs, plans to ensure adequacy of facilities and equipment serving the retention of state reserves | 20 years |
622. | Documents about approval of application of advanced technological solutions in the retention of state reserves | 20 years |
623. | Documents about inspection of the implementation of the State’s regulations on standards, regulations, economic-technical norms for the retention of state reserves | 10 years |
624. | Official dispatches on scientific and technological activities in retention of state reserves | 10 years |
| XIII.3 Documents about management of state reserves |
|
625. | A book of documents about management of state reserves dispatched to agencies (principal documents) | Until the document expires |
626. | Documents about the construction and issuance of regulations, policies on management of state reserves | Unlimited |
627. | Documents about construction and issuance of approval of programs and plans for purchase, sale, import, export, alternate change and movement of state reserves under direct management by General Department of State Reserves | Unlimited |
628. | Documents about the construction and issuance of regulations and procedures for the management of export, import, purchase and sale of state reserves | Unlimited |
629. | Documents for allocation of budget estimates for reserves by General Department of State Reserves and other entities: - Yearly - Monthly, quarterly, six-month |
20 years |
630. | Documents about total assets inventory and the list of reserve commodities by the State Reserves' entire sector | Unlimited |
631. | Documents about bidding, auction, purchase and sale of state reserves directly implemented by organizations | 20 years |
632. | Plans, reports on management of state reserves: - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 20 years |
633. | Documents about final settlement of budget expenditures for reservation activities of General Department of State Reserves and other affiliated organizations: - Yearly - Monthly, quarterly, six-month |
20 years |
634. | Reports on summation and enumeration by special subject of the management of import, export, inventory of state reserves - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
635. | Documents about investigation and handling of violations of in purchase, sale, export and import of state reserves: - Serious cases - Other cases |
15 years |
636. | Documents about movement of commodities, supply of reserve commodities for relief, rescue and international aid... | 20 years |
637. | Reports on handling of public debt of reserve fund | Unlimited |
638. | Documents about appraisal of plans for purchase and sale, results of bidding, auction and sale of state reserves according to the scope assigned to General Department of State Reserves | 20 years |
639. | Documents about handling of public debt of the State Reserves between relevant sectors and organizations | 20 years |
640. | Reports on inventory of reserve commodities by General Department of State Reserves and affiliated organizations | Unlimited |
641. | Official dispatches on management of state reserves | 10 years |
| XIV. Documents about securities |
|
| XIV.1. Documents about stock market development, listing and registration for trading |
|
642. | A book of documents about stock market development dispatched to agencies (principal documents) | Until the document expires |
643. | Documents about construction and issuance of approval of strategy, planning, plans for overall stock market development (long and medium-term) | Unlimited |
644. | Documents about construction and issuance of policies and solutions for stock market development and management over periods of time | Unlimited |
645. | Documents about construction and issuance of regulations on the participation of foreign partners in Vietnam’s stock market | Unlimited |
646. | Documents about construction and issuance of guidance on procedures for profession of stock and stock market management | Unlimited |
647. | Documents about construction and issuance of regulations on activities, information disclosure by the Stock Exchange and Center for securities depository | Unlimited |
648. | Documents about licensing foreign securities companies to open branches or representative offices in Vietnam | Unlimited |
649. | Documents about licensing Vietnamese securities companies to open branches or representative offices in foreign countries | Unlimited |
650. | Documents about registration for trading, management of trading enterprises and listing | Unlimited |
651. | Documents about registration for listing stocks in the market for public companies (other than securities companies, fund management companies and securities investment companies): - Application for issuance of listing - Application for abrogation of listing |
Unlimited 10 years |
652. | Documents about public disclosure of information in stock market by public companies, securities companies, and fund management companies | 10 years |
653. | Documents about issuance of permission for exchange of new securities products, changing and application of new profession and trading system | Unlimited |
654. | Plans and reports on stock market development: - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 20 years |
655. | Special reports on analysis, inventory and predictions about trends and stock market development orientation in Vietnam and in the world | Unlimited |
656. | Reports on business performance of stock exchanges, Center for securities depository and proposal of solutions for stock market development: - Yearly, multi-years - Monthly, quarterly |
10 years |
657. | Documents about investigation and handling of violations in stock market development: - Serious cases - Other cases |
10 years |
658. | Official dispatches on stock market development | 10 years |
| XIV.2. Documents about management and issuance of stocks |
|
659. | A book of documents about management and issuance of stocks dispatched to agencies (principal documents) | Until the document expires |
660. | Documents about construction and issuance of regulations on policies, solutions for increasing supply of goods to the market, offer for sale and issuance of stocks by issuing companies | Unlimited |
661. | Documents about construction and issuance of regulations and guidance on standards and procedures for the profession of registration, offer for sale and auction of stocks via the Stock Exchange | Unlimited |
662. | Documents about issuance of appraisal and approval that commercial banks qualify for guaranteeing the issuance of bonds | Unlimited |
663. | Documents about appraisal, granting, extension, suspension or revocation of certificate of registration of public securities offering separately issued by public companies | Unlimited |
664. | Plans and reports on management and issuance of stocks: - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 20 years |
665. | Reports on analysis of financial circumstances, management and issuance of stocks by public companies: - Yearly, multi-years - Monthly, quarterly, six-month |
10 years |
666. | Documents about investigation into compliance with the law on management and issuance of stocks by public companies: - Serious cases - Other cases |
15 years |
667. | Documents about supervision of the issuance and offer for sale of stocks in stock market by public companies of Vietnam’s economic sectors | 15 years |
668. | Documents about supervision of the issuance and offer for sale of stocks in Vietnamese stock market by foreign enterprises as public companies that issue and list stocks in Vietnamese market | 15 years |
669. | Documents about supervision of the issuance and offer for sale of stocks listed by Vietnamese enterprises in foreign stock market | 15 years |
670. | Official dispatches on issuance of stocks | 10 years |
| XIV.3. Documents about stock management and trading |
|
671. | A book of documents about management of securities companies and securities depository organizations dispatched to agencies (principal documents) | Until the document expires |
672. | Documents about construction and issuance of regulations, procedures and conditions for the establishment and operation of securities companies | Unlimited |
673. | Documents about construction and issuance of regulations, policies, solutions and projects relating to activities of securities companies | Unlimited |
674. | Documents about granting, extension, suspension, rejection and revocation of licenses or certificates of operation from securities companies, foreign securities companies’ branches, representative offices in Vietnam and securities depository organizations | Unlimited |
675. | Documents about granting, rejection, and revocation of certificate of registration of public securities offering from securities companies | Unlimited |
676. | Documents about appraisal and approval of changes relating to organization and operation of securities companies, foreign securities companies’ branches, representative offices in Vietnam and securities depository organizations | Unlimited |
677. | Documents about registration for trading membership: - Qualified for membership - Unqualified for membership - Terminated membership status and abrogated listing |
Unlimited 05 years 10 years |
678. | Plans, reports on stock management and trading - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 20 years |
679. | Reports on financial review and business performance of securities companies and securities depository organizations: - Yearly, multi-years -Monthly, quarterly, six-month - Weekly, daily |
10 years 05 years |
680. | Reports on supervision of compliance with the laws and conditions for licensing, financial safety standards by individuals and legal entities in securities | 20 years |
681. | Documents about issuance of securities practice certificate: - Qualified for membership - Unqualified for membership - Revoked |
Unlimited 10 years 15 years |
682. | Documents about coordination in organizing examinations for awarding securities practice certificates | 05 years |
683. | Official dispatches on securities business | 10 years |
| XIV.4. Documents about management of fund management companies and securities investment fund |
|
684. | A book of documents about management of fund management companies and securities investment fund dispatched to agencies (principal documents) | Until the document expires |
685. | Documents about construction and issuance of regulations on organization and operation of fund management companies , investment fund and investment companies | Unlimited |
686. | Documents about appraisal, granting, extension and revocation of the establishment and operation license from fund management companies, their branches and representative offices. | Unlimited |
687. | Documents about appraisal, granting, extension and revocation of certificate of representative offices from foreign securities fund management companies in Vietnam | Unlimited |
688. | Documents about appraisal, granting, extension and revocation of certificate of registration of public securities offering from fund management companies and securities investment companies | Unlimited |
689. | Documents about granting, extension and revocation of certificates of offer of public securities and registration for establishment of securities investment fund | Unlimited |
690. | Documents about appraisal, approval and revocation of fund management practice certificates | Unlimited |
691. | Documents about approval of changes relating to organization and operation of fund management companies, securities investment fund and securities investment companies | Unlimited |
692. | Documents about construction and issuance of policies, projects and solutions for fostering activities of fund management companies, securities investment fund and securities investment companies | Unlimited |
693. | Plans, reports on operation of fund management companies and securities investment fund: - Yearly, multi-years - Monthly, quarterly, six-month |
20 years |
694. | Reports on analysis and assessment of financial circumstances and income statement of fund management companies, securities investment fund and securities investment companies; cash flow statement and lists of foreign indirect investment - Yearly, multi-years - Monthly, quarterly, six-month |
10 years |
695. | Documents about supervision of compliance with the law, regulations and statutes by fund management companies, securities investment fund, securities investment companies, branches and representative offices of foreign fund management companies in Vietnam | 20 years |
696. | Documents about supervision of changes concerning operation, abilities to satisfy and maintain conditions for licensing, financial safety standards and compliance with regulations on practitioners by fund management companies, investment funds, and securities investment companies | 20 years |
697. | Official dispatches on management of fund management companies and securities investment fund | 10 years |
| XIV.5. Documents about stock market monitoring |
|
698. | A book of documents about stock market monitoring dispatched to agencies (principal documents) | Until the document expires |
699. | Documents about construction and issuance of regulations, policies and solutions for development of stock exchange monitoring system | Unlimited |
700. | Documents about construction and issuance of regulations on stock exchange activity monitoring | Unlimited |
701. | Documents about construction and issuance of guidance on the implementation of projects and plans for development of stock exchange monitoring system | Unlimited |
702. | Documents about construction and issuance of guidance on the profession of monitoring, regulations and procedures concerning stock trading monitoring | Unlimited |
703. | Plans, reports on stock market monitoring: - Yearly, multi-years - Monthly, quarterly, six-month |
Unlimited 20 years |
704. | Documents about investigation into compliance with the regulations by stock exchanges and center for securities depository; Documents about investigation and handing of violations (market manipulating and cornering, insider trading,...) in stock market: - Serious cases - Other cases |
Unlimited 15 years |
705. | Official dispatches on handling of difficulties arising from the monitoring of stock market activities | 10 years |
706. | Official dispatches on stock market monitoring | 10 years |
| XV. Documents about education and training |
|
707. | A book of documents about education and training dispatched to agencies (principal documents) | Until the document expires |
708. | Government approved documents about the construction of the planning, plans and projects for establishment or upgrading of schools, name change, supplements to functions, duties and organizational structure... | Unlimited |
709. | Government approved documents about the construction of standards, plans for training in individual disciplines by schools and vocational training institutions | Unlimited |
710. | Government approved documents about academic courses used by educational and training institutions under the management by the Ministry of Finance and affiliated organizations | Unlimited |
711. | Documents about results of competitive examinations: Decision on the establishment of council of examination overseers, list of proctors, name-list of candidates, order number, decision on the establishment of the examination board; examination results and written recognition of results | Unlimited |
712. | Documents about issuance of approval of name-list of students from classes, long-term and concentrated training courses run by the school | Unlimited |
713. | Documents about issuance of approval of examination results of students from classes, annual training courses run by the school; grades, results of end-of-term examinations | Unlimited |
714. | Documents about recognition of graduation results for students from classes and annual training courses, establishment decision and name-list of the examination board; list of candidates and results of individual exam subjects; written records of examination results and formal recognition of examination results issued by the examination board... | Unlimited |
715. | Research projects in school: - Projects put into practical development and application - Project not applied |
Unlimited 30 years |
716. | Dissertations, theses by students, postgraduate students and research students who are studying at the school’s training institutions: - That are put into practical development and application - Not yet applied |
20 years |
717. | Documents about organization of joint training courses between the school and other training organizations at home and abroad (if any) | 50 years |
718. | Documents about special seminars organized by the school | 20 years |
719. | Plans and reports on the implementation of the plan for training and competitive examinations by the schools under the Ministry of Finance and affiliated organizations: - Yearly, multi-years - Monthly, quarterly, six-month |
10 years |
720. | Documents about investigation into the compliance with the State’s regulations on competitive examination, examination organization, grading, teaching and learning | 10 years |
721. | Exam papers, exam paper transfer notes by the school's examination board | 15 years |
722. | Reports on graduation probation of students from other academic courses | 05 years |
723. | Documents about the organization of second examination grading: written proposals by students, decision on the establishment of examination board, name-list of candidates submitting proposals for second examination and decision on recognition of results of second examination... | 10 years |
724. | Files of candidates: - Files of students - Files of disqualified students - Files of registered candidates who fail to sit examinations or are disqualified from sitting examination |
10 years 05 years 03 years |
725. | Official dispatches on training and competitive examination | 10 years |
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