Thông tư 155/2013/TT-BTC

Circular No. 155/2013/TT-BTC dated November 06, 2013, regulating durations of retention of documents formulated in financial sector

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
Independence – Freedom - Happiness
----------------

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
DEPUTY MINISTER




Nguyen Cong Nghiep

 

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

- {By regulatory agencies

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

5 years

33.

General and special statistical reports on sectors and organizations

- Long-term, yearly

- Quarterly, six-month, nine-month

 


Unlimited

20 years

34.

Reports on fundamental and special investigations by sectors and organizations

- General reports

- Basic reports, investigation sheet

 


Unlimited

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

 


Unlimited

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

 


20 years

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

 


Unlimited

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

 


Unlimited

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

 


20 years

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

 


Unlimited

20 years

83.

Documents about inspection and investigation into financial and accounting activities at organizations and other units intra vires:

- Serious cases

- Other cases

 


Unlimited

10 years

84.

Documents about audits conducted at organizations and other units intra vires

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 



Unlimited

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

 



Unlimited

15 years

130.

Documents about receipt, processing and settlement of complaints, denunciation:

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

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

 


Unlimited


20 years

 


10 years

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

 


Unlimited

05 years

160.

Plans, reports on publishing, mass media and propaganda undertaken by sectors, organizations:

- Long-term, yearly

- Quarterly, six-month

 


Unlimited

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

 


Unlimited

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


50 years

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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:

 



Unlimited

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

 



Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

20 years

10 years

270.

Documents about examination, verification and settlement of disputes and violations in accounting and auditing:

- Serious cases

- Other cases

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

20 years

387.

Documents about investigation, supervision and handling of violations of tax management:

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

20 years

393.

Reports on tax declaration and tax accounting by tax payers under the scope of management:

- Yearly

- Monthly, quarterly, six-month

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 



Unlimited

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

 


Unlimited

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

 



Unlimited

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

 



Unlimited

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

 



Unlimited

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

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 


10 years

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

 


20 years

05 years

469.

Declaration forms for the preparation of customs procedures for imported, exported goods, contribution of investment capital:

- Machinery and equipment

- Other goods

 



20 years

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

 


Unlimited

20 years

478.

Documents about investigation and handling of trade frauds and illegal transportation of goods across borderlines every year:

- Serious cases

- Other cases

 


Unlimited

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

 


20 years

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

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

 


Unlimited

20 years

501.

Documents about investigation and handling of complaints, violations in import and export tax activities:

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

20 years

511.

Specimens used for analysis, classification and appraisal of imported and exported goods

- Used for serious cases

- Other cases

 


10 years

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

 


Unlimited

20 years

05 years

516.

Statistical reports on financial and accounting balance-sheet of treasury exchanges:

- Yearly, multi-years

- Monthly, quarterly

 


Unlimited

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

 


Unlimited

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

 


10 years

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

 

 

 



Unlimited

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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

20 years

575.

Statistical reports on warehouse and fund management by entities under the scope of management:

- Yearly, multi-years

- Monthly, quarterly, six-month

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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)

 


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

 


Unlimited

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

 


Unlimited

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

 



Unlimited

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

 


Unlimited

20 years

635.

Documents about investigation and handling of violations of in purchase, sale, export and import of state reserves:

- Serious cases

- Other cases

 


Unlimited

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

 



Unlimited

10 years

657.

Documents about investigation and handling of violations in stock market development:

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

10 years

666.

Documents about investigation into compliance with the law on management and issuance of stocks by public companies:

- Serious cases

- Other cases

 


Unlimited

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

 


Unlimited

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

 


Unlimited

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

 

 

 


Unlimited

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

 



30 years

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

 



Unlimited

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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Thuộc tính Văn bản pháp luật 155/2013/TT-BTC

Loại văn bảnThông tư
Số hiệu155/2013/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành06/11/2013
Ngày hiệu lực01/01/2014
Ngày công báo...
Số công báo
Lĩnh vựcBộ máy hành chính, Tài chính nhà nước
Tình trạng hiệu lựcCòn hiệu lực
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Lược đồ Circular No. 155/2013/TT-BTC regulating durations of retention of documents formulated in financial sector


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              Circular No. 155/2013/TT-BTC regulating durations of retention of documents formulated in financial sector
              Loại văn bảnThông tư
              Số hiệu155/2013/TT-BTC
              Cơ quan ban hànhBộ Tài chính
              Người kýNguyễn Công Nghiệp
              Ngày ban hành06/11/2013
              Ngày hiệu lực01/01/2014
              Ngày công báo...
              Số công báo
              Lĩnh vựcBộ máy hành chính, Tài chính nhà nước
              Tình trạng hiệu lựcCòn hiệu lực
              Cập nhật7 năm trước

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                      Văn bản gốc Circular No. 155/2013/TT-BTC regulating durations of retention of documents formulated in financial sector

                      Lịch sử hiệu lực Circular No. 155/2013/TT-BTC regulating durations of retention of documents formulated in financial sector

                      • 06/11/2013

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                      • 01/01/2014

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