THE MINISTRY OF FINANCE GUIDES THE TRANSFER HANDLING
CIRCULAR No. 10/2020 / TT-BTC OF February 20, 2020
In the Questions and Answers section about investment
on the Ministry of Finance's official website on May 8, 2020, the Ministry of
Finance responded to readers' questions about the transitional handling issue
of Circular No. 10/2020 / TT-BTC dated 20/02/2020 provides for the settlement
of completed projects using State capital. We would like to quote below for
your reference.
QUESTIONS 1:
Please ask about the transitional issue of Circular
No. 10/2020 / TT-BTC of February 20, 2020, effective from April 10, 2020 as
follows:
- Case 1: Auditing advisory contract signed before 10
April 2020 and submitted the DAHT settlement dossier before 10 April 2020, the
settlement of audit consultancy cost according to the signed contract (TT09) /
2016 and 64/2018)
- Case 2: Auditing advisory contract signed before 10
April 2020 and submitted the DAHT settlement dossier after 10 April 2020, how
to audit audit expenses. Sincerely thank
REPLY:
Regarding the contents related to the provisions of
Article 26 of Circular No. 10/2020 / TT-BTC
"Article 26. Transitional handling
Independent projects, sub-projects, works and work
items have submitted completed project settlement documents to the agency in
charge of examining the settlement and independent audit contracts signed
before the time of this Circular. This effect: Comply with the Finance
Ministry's Circular No. 09/2016 / TT-BTC of January 18, 2016, defining the
settlement of completed projects funded with state capital and Circular No. 64
/ 2018 / TT-BTC dated July 30, 2018 of the Ministry of Finance amending and
supplementing a number of articles of Circular No. 09/2016 / TT-BTC dated
January 18, 2016 on the settlement of completed projects belongs to the state
capital. "
Therefore, in Circular No. 10/2020 / TT-BTC, the
provisions on auditing contracts signed before the effective date of the
Circular are specified in Circular No. 09/2016 / TT-BTC dated January 18, 2016
of the Ministry of Finance stipulating the settlement of completed projects
funded by state capital and the Circular No. 64/2018 / TT-BTC dated July 30,
2018 of the Ministry of Finance , supplementing a number of articles of
Circular No. 09/2016 / TT-BTC dated January 18, 2016 providing for the
settlement of completed projects funded by state capital.
The Ministry of Finance has opinions for readers to
know and follow the regulations./.
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Source: https://www.mof.gov.vn