Law 83/2015/qh13: State Budget

Original Language Title: Luật 83/2015/QH13: Ngân sách nhà nước

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The LAW on the State budget _ _ _ _ _ pursuant to the Constitution of the Socialist Republic of Vietnam;
Congress enacted the law on the State budget.
Chapter I GENERAL PROVISIONS article 1. Scope this law regulating the establishment, Executive, accounting, settlement, monitoring the State budget; the duties and powers of the agencies, organizations, units and individuals involved in the field of the State budget.
Article 2. Application object 1. State agencies, political organizations and other social-political organizations.
2. The social-political organizations, social organizations, social-professional organization is the State budget support under the duty of State Affairs.
3. The unit's public career.
4. Organizations and individuals related to the State budget.
Article 3. Applicable law 1. The establishment, Executive, audit, settlement, monitoring State budget must comply with the provisions of this law and other provisions of the relevant laws.
2. where the international treaties to which the Socialist Republic of Vietnam is a member have other regulations with the provisions of this law shall apply to the provisions of international treaties.
Article 4. Explanation of terms In this law, the terms below are interpreted as follows: 1. the target State comprising the central budget and local budget overspending. The central budget overspending is determined by a larger disparity between the total Central Government budget expenditure does not include the payment of the original debt and the central budget revenues. Local budget overspending is the aggregate provincial budgetary overspending of each locality, as determined by the greater disparity between the total provincial budget does not include the payment of the original debt and the level of budget revenues in each locality.
2. Commit to the layout of the State budget expenditure estimates are approved according to the provisions of the legislation of the competent State authorities about the arrangement following years expenditure estimation or the following year for the program, project, task.
3. Chi national reserve is the task of the State budget to buy items reserve according to the provisions of the law on the national reserve.
4. investment and development Expenditure is the task of the State budget, including the basic construction investment spending and some tasks to other investment expenditure under the provisions of the law.
5. basic construction investment Spending is the task of the State budget to implement the programs, investment projects of infrastructure and socio-economic programs, service projects for socio-economic development.
6. The genus often is the task of the State budget in order to ensure the functioning of the State apparatus, political organization, social-political organizations, support the activities of other organizations and made the regular tasks of the State for socio-economic development, ensuring the defense , security.
7. Payment of debt is task of the State budget to pay the debts are due to charged, including the original interest rate, fees, terms and other costs arising from the loan.
8. the State budget reserve is an item in the budget estimates is not yet allocated the competent authority decides in each level of the budget.
9. the estimation units level I is the unit of budgeting are the Prime Minister or Sapp delivered the budget estimation.
10. budgeting unit is the Agency, organization, unit is delivered by the authorized budget estimation.
11. The unit using the budget as budgeting units directly managed, using the budget.
12. The budget balance is greater than the difference between the total budget revenues compared with the total budget of each level of the budget after the end of the budget year.
13. local budget revenues in State budgets devolved to the local level, the additional revenue from the central budget to local budgets and State budget expenditures in the mission branch of the local level.
14. the State is entire budget revenues, State estimation and done in a certain time period by the competent State authorities decided to ensure the implementation of the functions and tasks of the State.
15. the central budget's revenues the State budget allocated to the central level and the State budget expenditures in the mission branch of the central level.
16. the decentralized budget management is identifying the scope, responsibilities and powers of the Government, the budget estimates in the management of the State budget in accordance with decentralized social-economic management.
17. the financial reserve fund is the State's Fund, formed from the State budget and other financial sources prescribed by law.
18. the State budget Funds is all the State's funds, including loan funds available on the account of the State budget to the levels at a time.
19. The Fund external State financial budget of the Fund by the competent authorities decided to set up, operate independently of the State budget, revenue, spending the Fund's mission to carry out the duties prescribed by the law.
20. the additional Number of budget balance is the superior budget account for additional budget to ensure that subordinates to the Government budget balance level subordinates to perform tasks.
21. the additional Number goal is superior budget account for additional budget to support the implementation of the program, the project, specific tasks.
22. Number of test estimation of incomes and expenses budget of incomes and expenses of the State budget was the competent authority to notify the grant budget, organs, institutions, the unit as a base to build estimates annual State budget and financial planning-the State budget 10 years.
23. The period of stable local budget is stable period the percentage (%) of the Division of revenues between levels of budget and additional numbers from the budget balance superior to subordinate budget in 5 years time, coincided with the planning of economic development-society for 5 years or by decision of the National Assembly.
24. The percentage (%) of the Division of revenues between the budget level is the percentage (%) that each level of the budget was entitled on total revenues divided between levels of budget. Article 5. The scope of the State budget of 1. State budget revenues include: a) the entire revenues from taxes and fees;
b) the whole of the fees collected from service activities conducted by the Agency, case is securities operational costs shall be deducted; the fees collected from the operation of the service by the business units and public enterprises made filed the State budget according to the provisions of the law;
c) non-refundable grants of the Governments, organizations and individuals outside of the Vietnam Government and local authorities;
d) other revenues prescribed by law.
2. the State budget include: a) the genus development investment;
b national reserve);
c) often Genera;
d debt interest payments);
DD) genus of aid;
e) other expenses under the provisions of the law.
3. State budget overspending.
4. The total cost of the loan by the State budget, including the loan offset overspending and borrowing to pay the original debt of the State budget.
Article 6. The State budget system 1. The State budget consists of the central budget and local budgets.
2. local budget consists of the budgets of the local authorities.
Article 7. The principle of balancing the State budget 1. The revenues from taxes, fees and other revenues prescribed by general law fully into balance the State budget, the principle is not tied to a particular task. Case of need revenues tied to specific task according to the provisions of the law shall be reassigned to the same revenues in the budget estimates to make. Issuing the policy of budget revenues to guarantee the principle of balanced budgets in the medium term, long term and made the commitment to international integration.
2. The State budget be balanced according to the principle of the total revenue from taxes, charges and fees must be greater than the total regular expenditure and contribute to the increasing accumulated investment to develop; the case is still overspending the overspending must be less than the number of genus development investment, proceed to balance incomes and expenses budget; special cases, the Government submitted to the National Assembly to review the decision. Bumper case the budget shall be used to repay the principal and interest on loans of the State budget.
3. Loans to offset overspending State budget is used only for investment and development, not used for regular spending.
4. the central budget overspending was offset from the following sources: a) lenders in the country from issuing Government bonds, bonds and construction loans in other countries under the provisions of the law;
b) Loans from foreign loans of Governments, international organizations and Government bonds in the international market, not including loans on lending.
5. local budget overspending: a) the local provincial budget be overspending; local budget overspending is used only to investment projects in the medium term investment plan has been the provincial people's Council decision;
b) local budget overspending was offset by domestic borrowing resources from the release of local government bonds, loans from Government sources about loans loans and loans in other countries under the provisions of the law;
c) local budget overspending is synthesized on the target State and the decision by the National Assembly. The Government specifies the conditions permitted local budget overspending to ensure consistent with the ability of repayment and the total level of public spending of State budget.
6. The level of outstanding loans of the local budget: a) to the city of Hanoi and Ho Chi Minh City do not exceed 60% of the local budget revenue was affected by hierarchy;
b) with respect to the number of local currency to local budgets enjoyed by larger divisions often genera of local budget does not exceed 30% of the budget revenues are affected by hierarchy;
c) for the number of local currency to local budgets enjoyed by smaller divisions or by regularly of local budget does not exceed 20% of the budget revenues are affected by hierarchy.

Article 8. The principle of State budget management 1. The State budget is managed, centralized democracy, efficiency, savings, publicity, transparency, fair; be assigned, decentralized management; Add powers with responsibilities of the State administration.
2. The entire revenues, the budget must be fully synthesized estimation, on the State budget.
3. The revenues of the budget implemented under the provisions of the tax law and the currency in accordance with the law.
4. budget expenditures are only made when there are expected to be competent and must ensure the right mode, standards, costs due to the competent State Agency regulations. Budget, budgeting, unit to unit using the budget not be made task without financial resources, budget estimates give rise to basic building volume of debt, debt funding to carry out the task often genera.
5. Secure the priority of budget arrangement to implement the party's policies and guidelines, State in each period of economic development; poverty, and poverty reduction; the ethnic policy; implementation of the goal of gender equality; Agriculture, rural development, education, training, health, science and technology and other important policies.
6. Arrange the budget to carry out the task of socio-economic development; ensure the defence, security, Foreign Affairs, funding the operation of the State apparatus.
7. The State budget guarantees the balance of funding activities of political organisations and other socio-political organizations.
8. Funding activities of other social-political organizations, social organizations, social-professional organization is done according to the principle of self reassurance; the State budget only support for tasks of State Affairs as prescribed by the Government.
9. Guarantee the payment of interest on debts due in the task of the State budget.
10. The investment decision and investment programs, the project has used the State budget should match the investment law and the provisions of relevant laws.
11. The State budget does not support the funding of activities for the foreign financial Fund budget. The case is State budget capital assistance under the provisions of the law must be consistent with the ability of the State budget and only done when meet the following conditions: be established and operate in accordance with the provisions of the law; capable of financial independence; have a revenue source, the task does not coincide with the source currency, task of the State budget.
Article 9. The principle of decentralized revenue management, task and relationship between the level of the budget 1. The central budget, the budget of each level are decentralized local government revenues and task specific.
2. the central budget to keep dominant role, ensuring the implementation of the tasks of the national expenditure, local support have not been balanced budget and local support as prescribed in paragraph 3 Article 40 of this law.
3. Local budgets are guaranteed revenue divisions actively perform the task assigned. The provincial people's Council to decide the source hierarchy, task between the level of the budget in accordance with decentralized local management of social-economic, defense, security and management of each level.
4. Task in the budget level would do the budget levels that guarantee; the enactment and implementation of the policy, the new mode increases the budget must have secured financing solutions, consistent with the ability of balancing the budget each level; the decision to invest in programs, projects using capital budget must guarantee within the budget according to the hierarchy.
5. in case of State management bodies in the superior budget authorized for State regulators in budgets under execution of its genus it must allocate and estimation for the subordinate Agency is authorized to perform the duties of that genus. The Agency received funding authorization to settlement with the delegated account this expenditure.
6. Made according to divide the percentage (%) for the revenues split between the level of the budget and additional numbers from the superior budget for lower level budget on the basis of ensuring fair, balanced development between regions, the local.
7. During the budget stability: a) does not change the percentage (%) of the Division of revenues between levels of budget; b) annually, to base the possibility of balanced budgets, the competent authorities decided to increase the number of additional budget from the budget balance superior to lower level budget compared to the early stability;
c) additional Number have goals from superior budget for budget levels under is determined by the principles, criteria and budget allocation norms and modes, standard, budget costs; the ability of the budget and the ability to balance the budget of each subordinate local;
d) local used increased annual revenue source that local budgets enjoyed by devolved to boost chi made the task of socio-economic development, national defense, security assurances. As for the number of rising currency than the estimation made according to the provisions in paragraph 2 of this Law 59 Thing.
Special case has generated revenues from the new project came into operation during the period of stable budget making of local budgets to increase large increase toll revenue to be paid on the budget. The Government submitted to the National Assembly, the provincial people's Committee of the people's Councils at the same level of budget decisions on the level of increase this fall and implement targeted supplements part for lower level budget according to the provisions of Article 40 paragraph 3 d of this Act to support the investment in local infrastructure project was approved by the authority;
DD) where local budget deficits currency compared to estimates due to objective reasons make prescribed in paragraph 3 Article 59 of this law.
8. After each budget stabilization period, the locality had to balance capabilities, development of local budgets, make additional rate declining balance from the superior budget compared to the total local budget expenditure or increase in percentage (%) of the superior budget submission for the revenues split between the budget level to increase the resources for the budget level on the implementation of the tasks of the national expenditure and development between local.
9. do not use this level of budget to spend on the task of other levels and not used this local's budget to spend on the task of other local, except the following cases: a) subordinate budget support for the superior management of units stationed in the area in case of need to urgently mobilize superior forces in the event of a natural disaster disease, disaster, and other urgent cases to ensure stable social-economic situation, security and order, a local social safety;
b) units on the closing of local management when performing their functions, the combination made several missions at the request of subordinates;
c) using local budget reserve to support other local disaster recovery, disaster.
10. where the implementation of the international treaties that led to the decrease of the central budget revenues, the Government submitted to the National Assembly to adjust the Division of revenues between the central budget and local budgets to ensure the dominant role of the central budget.
Article 10. The State budget reserve 1. Redundant layout rates from 2% to 4% of the total budget of each level.
2. Backup the State budget used to: a) spent on prevention, disaster recovery, disaster, disease, hunger relief; important task on defense, security and other necessary tasks in the task of his supply budget which have not been estimated;
b) support for the budget to accomplish the tasks specified in point a of this paragraph, after lower level budget was using his level of backup to perform but have yet to meet the demand;
c) genus of other local support as defined in point c of article 9 of this Law 9 clause.
3. The Authority decided to use the State budget reserve: a) Government Regulation Authority decided to use redundancy of the central budget, periodic report the Standing Committee of the National Assembly the use of the reserve of the central budget and reported in the most recent session of the National Assembly;
b) Committee the decision to use backup levels of budget levels, periodically report the people's Council and people's Council report the same level at the most recent session.
Article 11. Financial reserve fund of 1. The Government, the people's Committee, the central cities (hereafter referred to as the provincial level) financial reserve funds from the source increases, the balance of the budget, in the annual budget estimates and other financial sources prescribed by law, the balance of financial reserve funds at each level does not exceed 25% of the annual budget that level.
2. the financial reserve fund to be used in the following cases: a) For advance budget to meet the demand according to budget estimates as revenue source not yet focused up and must repay in the budget;
b) where the State budget revenues or borrowing to offset overspending does not reach the levels expected are the Parliament, the people's Council to decide and implement the tasks of prevention, disaster recovery, disaster, widespread disease, with severity, the task on defense, security and other urgent tasks arise in addition to estimates that after the reorganization of the banking books, used up reserve budget that still not enough sources, used financial reserve fund to meet the demand but levels of use during the year must not exceed 70% of the first year of the Fund balance.
3. Government Regulation Authority decided to use the financial reserve fund.
Article 12. Conditions of implementation of the State budget incomes and expenses 1. State budget revenue must be made according to the provisions of this law, the law on taxes and the other provisions of the law on the State budget.

2. the State budget only made when there has been in the estimation of the budget was delivered, except where the provisions of article 51 of this law; were unit heads use the budget, the owner or person authorized to decide spending and meet the conditions in each of the following cases: a) for more details of the basic construction investment must meet the conditions prescribed by the law on public investment and construction;
b) for regular expenditure must ensure the right mode, standard, budget limit by the competent State Agency regulations; the case of the authority, the unit was authorized allowing follow self-reliance mechanisms responsible for the use of payroll and expenses shall follow the internal spending and regulations consistent with the estimation was given autonomy;
c) for spending national reserves to guarantee the conditions prescribed by the law on the national reserve;
d) for packages in the task, program, projects need to tender to choose the contractor provides consulting services, construction, goods have to tender according to the rules of the law of tenders;
DD) with respect to the expenses for the work done by the method of State order, delivered the plan must follow rules about price or fees and charges due to the Agency to have the authority to enact.
Article 13. Accounting, settlement currency, State budget expenditure 1. Currency, State budget expenditure be accounted in Vietnam. The case of the revenues, State budget expenditure in foreign currency shall be converted the Vietnam accounting rates because the competent authority rules for accounting of incomes and expenses budget at the time.
2. The revenues and expenses of the State budget should be accounting, payment in full, timely, correct mode.
3. Accounting and settlement the State budget is done according to state accounting mode, index of the State budget and the provisions of this law.
4. Certificate from the currency, State budget expenditure was released, used and managed in accordance with the law.
Article 14. In the budget In the budget starting July 1 and ending on December 31 of the calendar year.
Article 15. Publicly funded 1. State budget estimation process of the Congress, the people's Council; State budget estimates were the deciding authority; report the implementation of the State budget; finalizing State budget, Congress approved the people's Council; estimation, implementation, budget settlement of budgeting units, institutions are the State budget support and other programs, investment projects, capital construction budget is public under the provisions of the following: a) public content includes : figures and captions report estimates state budget submission to the Congress, the people's Council, the estimation was the deciding authority, implementation of the State budget and the State budget; the results of the audit's recommendations State; except for the details, report data presentation in the field of Defense, security, national reserve;
b) the State budget is implemented by one or several forms: announced at the session, listed at the Headquarters work of the Agency, organization, unit; released publications; notice in writing to the Agency, organization, or individual units concerned; put up the electronic information page; the announcement on the mass media;
c) report estimates state budget must be public at the latest is 5 working days from the day the Government sent delegates to the Congress, people's committees sent delegates to the people's Council.
The report estimates the State budget has been the deciding authority, report the State budget has to be approved by the authorized audit results, the State budget, the results of the audit's recommendations to state publicly the slowest is 30 days from the date the text was issued.
Report the implementation of every State budget, 6, must be public at the latest 15 days after the end of the quarter and 6 months.
Report the implementation of the State budget every year publicly when the Congress Government into the Middle session the following year.
2. Publicly State budget procedure: a) the object is made public include the collection agency, financial agencies and the State Treasury;
b) public content includes: the rules of the procedure, the procedure declaration, currency, payment, exemptions, renew, return the revenues; advance, allocate payments, State budget;
c) the publicity was done using the forms listed on the transaction and the place of publication on the website of the Agency.
3. public content is fully secured by the only goal, in the form prescribed by the Ministry of finance.
4. The objects responsible to perform publicly under the provisions of paragraph 1 and paragraph 2 of this article, if not made public in full, on time, it will be dealt with according to the provisions of the law.
5. Government regulations details on publicly funded.
Article 16. State budget monitoring of the community 1. The State budget is monitored by the community. Vietnam Fatherland Front levels chaired the monitoring organization funded by the community. Content monitoring for the State budget of the community, including: a) The observance of the provisions of the law on management, using the State budget;
b) implementation estimates the annual State budget;
c) making publicly available the State budget according to the provisions of article 15 of this law.
2. Government Regulation details about monitoring the budget of the community.
Article 17. 5 year financial plan 1. 5 year financial plan the financial plan is established within a period of 5 years, together with a plan of economic development-society for 5 years. 5 year financial plan defines the overall goal, a specific target of finance-the State budget; the major direction of finance, the State budget; the number of currency and the domestic structure, currency, balance income from crude oil exports, imports; genus and number of investment expenditure structure develops, pay the debt, often genera; the orientation of target; the limits of the country's external debt, public debt, government debt; the principal solution to implement the plan.
2. Financial planning 10 years be used to: a) made the goals of economic development-society of Nations, industry, and local areas; balance, effective use of financial resources and the State budget in the medium term; promote the publicity and transparency of State budget;
b) as the basis for the review, the Authority decided to medium term investment plan State budget sources;
c) orientation for estimating the annual State budget, financial planning-the State budget 10 years.
3. Financial Plan the financial plan include 5 years 5 years national and financial plan for 5 years in the province, the central cities.
4. The Ministry of finance is responsible for chairing the financial plan of 5 years the national Government report to Congress; The Department of finance is responsible for building the financial plan of 5 years of the people's committees of the same level people's councils report review, decided together with the time of budgeting process in the early period of the plan.
5. Government regulations detail the financial planning for 5 years.
Article 18. The acts prohibited in the State budget sector 1. Advantage of the prerogatives, powers to expropriate or irresponsible to do damage to the State budget revenues.
2. Collect the wrong provisions of the tax law and the other provisions of the law on budget revenues; the false divide between revenue provisions of budget levels; retain the revenues of the State budget in the wrong mode; set up the accounts receivable contrary to provisions of the law.
3. Chi no estimation, except where the provisions of article 51 of this law; genus incorrect assigned budget estimation; genus wrong mode, standards, costs, no proper purpose; order costs contrary to the provisions of the law.
4. The decision of investment programs, the project has used the incorrect budget authority, did not clearly identify resources to implement.
5. Performing loans left with provisions of the law; loans that exceed the ability of balancing the budget.
6. Use State budget to loan, advance, which is contrary to the provisions of the law.
7. Delay the budget when it has secured the conditions for spending under the provisions of the law.
8. false accounting and accounting mode index of the State budget.
9. the establishment of the settlement, the State budget is slow compared to the prescribed time limit.
10. Approval, browse the wrong state budget settlement provisions of law 11. Export the State budget funds in the State Treasury that expenses not in the estimation was competent organs decide, except to temporarily grant the budget and budget estimation in advance following the provisions of article 51 and article 57 of this law.
12. other prohibited acts in the field of State budget according to the provisions of the relevant laws.
Chapter II the DUTIES and powers of the STATE AUTHORITIES and RESPONSIBILITIES, OBLIGATIONS of ORGANIZATIONS and individuals ABOUT the STATE BUDGET article 19. The duties and powers of the National Assembly 1. Law-making and law amendments in the area of financial-budget.
2. basic policy decisions about the State budget and finance; Regulation, amend or repeal the tax stuff; decide the safety limit of the national debt, public debt, government debt.
3. The decision of the financial plan for 5 years.
4. The decision of the State budget estimation: a) of the total State budget revenues, including domestic, crude oil, currency from export and import activities, collecting non-refundable aid;
b) total State budget, including the central budget and local budget expenditure, details follow development investment, national reserve, regularly, to pay interest on debt, aid, the additional expenditure of financial reserves Fund, reserve budget. In investment and development expenditure frequently have specific spending levels for the field of education and vocational training; Science and technology;

c) overspending State budget comprising the central budget and local budget overspending, local details; the source offset overspending State budget;
total cost of loan) State budget, including loans to offset overspending State budget and loans to repay the original of the State budget.
5. decision to allocate central budgets: a) total Central Government budget expenditure is allocated; investment development expenditure under each sector; genus regularly according to each sector; genus national reserve; pay debt interest, aid; additional expenditure financial reserve fund; reserve budget;
b) estimation of investment expenditure development, often genera, the genus national reserve, in aid of individual ministries, ministerial agencies, government agencies and other agencies in the Central Government according to each sector;
c) additional Levels from the central budget to local budgets, including supplements and additional budget balance objectives.
6. decision on the percentage (%) of the division between the central budget and local budget for the revenues specified in clause 35 of this Law Article 2.
7. Decisions undertakings investing national target programs, projects of national importance are investment from State budget sources.
8. Decides to adjust the budget of State estimation in case of need.
9. Approves the State budget settlement.
10. Monitoring of the implementation of the State budget, the basic policy on finance-national budget, Parliament's resolution on the State budget.
11. Abolition of the text of the State President, the Standing Committee of the National Assembly, the Government, the Prime Minister, the Supreme People's Court, the Supreme People's Procuratorate about financial sector-budgeting as opposed to the Constitution, laws and resolutions of the National Assembly.
Article 20. The duties and powers of the Standing Committee of the National Assembly 1. Enact ordinances, resolutions on the financial sector-the budget according to the provisions of the law.
2. Commenting on the Bills, reports and other projects about finance-government-budget submission to Congress.
3. Promulgation of the regulations establish, verify, decided the State budget estimates, budget allocation approach Central and approve the State budget settlement.
4. Commenting on the important budget mode, range-wide impact, related to the implementation of socio-economic tasks of the country by the Government.
5. Decide to: a) the principles, criteria and quota allocation of the State budget;
b) increased number of additional budget revenues of the State; allocation, use of rising currency, number of saves of the central budget, the congressional report at the session.
6. Monitor the implementation of laws, resolutions of the National Assembly; Ordinances, resolutions of the National Assembly Standing Committee on financial-sector budget.
7. Suspension of the enforcement of the legal text of the Government, the Prime Minister of finance-budget, contrary to the Constitution, laws, resolutions of the National Assembly, the National Assembly at the nearest session decided the cancellation of that text.
8. Abolition of the legal text of the Government, the Prime Minister of finance-budget contrary to Ordinances, resolutions of the Standing Committee of the National Assembly.
9. the repeal of the resolutions of the provincial people's Council on financial-sector budget, contrary to the Constitution, laws, resolutions of the National Assembly, ordinances and resolutions of the Standing Committee of the National Assembly.
Article 21. The duties and powers of the Committee for finance, the budget of the National Assembly 1. Project assessment Act, Ordinance and project reports, other project finance-budget by the National Assembly, the Standing Committee of the National Assembly.
2. Host verify State budget estimates, budget allocation schemes, schemes to adjust budget estimates, the report on the implementation of the State budget and State budgets, guidelines, criteria and budget allocation norms and methods of use of increased currency , the number of saves of the Central Government budget in the National Assembly, the Standing Committee of the National Assembly.
3. Verify the important budget mode, range-wide impact, related to the implementation of socio-economic tasks of the country by the Government of the Standing Committee of the National Assembly.
4. Monitoring the implementation of laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Committee on finance-budget; monitoring of the implementation of the State budget and financial policies-budget.
5. Monitoring of the legal text of the Government, the Prime Minister, Ministers, heads of ministerial agencies, legal text President between the competent bodies in the field of the central financial budget.
6. Recommendations of the problems in the financial sector-budget.
Article 22. The duties and powers of the Council of the nation and the Parliament's other committees 1. Within the scope of its powers, duties, to coordinate with the Finance Committee, the budget of the National Assembly, the relevant agencies of the Government to examine the projects of laws and ordinances, State budget estimates, budget allocation approach, reports on the implementation of the State budget settlement, the State budget and the projects, reports on financial-sector budget was assigned to take charge of the Government by Parliament, the Commission of the National Assembly.
2. Supervise the implementation of laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Committee on budget and finance; monitoring of the implementation of the State budget and financial policies-budget in the area charge.
3. Recommendations on financial issues-in-charge of the field budget.
Article 23. The duties and powers of the State Audit 1. Implementation of the State budget and audit report audit results to the Parliament, the Commission of the National Assembly; submit audit reports to the President, the Government, the Prime Minister, the Council of the nation, Congressional committees and other relevant bodies under the provisions of the law on the State Audit.
2. The National Assembly audit reports settlement the State budget to the National Assembly to consider, approve the State budget settlement.
3. Join the Committee of finance, budget and other agencies of Government, Congress in the review, the assessment reports on the State budget, estimation methods of the central budget allocation, option adjusted estimates state budget.
Article 24. The duties and powers of the President 1. Disclosure laws and Ordinances regarding the financial-sector budget.
2. Duties, powers by the Constitution and the law in the conduct of negotiations, signed, ratified by decision of Parliament or the approval of international treaties in the field of finance and budget.
3. Requests the Government of discuss financial activities-budget when necessary.
Article 25. The duties and powers of the Government 1. The National Assembly, the Standing Committee of the National Assembly of the project laws and ordinances and other projects, reports on financial-sector budgets; issued legal documents about the financial sector-the budget according to the authority.
2. Prepare and submit financial plans by Congress for 5 years, financial planning-the State budget 10 years.
3. Establishment and the National Assembly State budget estimation and allocation of the central budget every year; estimation of State budget adjustments in the event of need.
4. Pursuant to the resolution of the National Assembly on the budget estimates of State and Central Government budget allocation decisions given the task of collecting, the budget for each of the ministries, ministerial-level agencies, government agencies and other agencies in the Central Government according to the content specified in point b of paragraph 5 article 19 of this law; the task of collecting, chi, overspending, the percentage (%) of the division between the central budget and local budget for the accounts receivable Division and additional levels from the central budget for each province, the central cities according to the content of the provisions in points a, b, c and d of paragraph 4 , point c paragraph 5 and paragraph 6 of article 19 of this Law.
5. System for management of the State budget, ensuring close coordination between the authorities and local industry in the implementation of the State budget.
6. decision on the solution and the operating organisation performs the State budget are decided by Congress; check the implementation of the State budget; the congressional report, the Standing Committee of the National Assembly on the implementation of the State budget, the national target program, national key projects by the National Assembly to decide the investment policy.
7. report to Congress, the National Assembly Standing Committee on finance-budget when required.
8. Regulation process, estimating procedures, currency lodging, control, budget billing, settlement of the budget; the application before the following year's budget estimates; use the reserve budget; use the financial reserve fund and the other financial Fund of the State under the provisions of this law and other provisions of the relevant laws.
9. Decide what the important budget mode, range-wide impact, related to the implementation of socio-economic tasks of the country after the consultation Committee of the National Assembly.
10. Decide the mode, standard costs, uniform implementation throughout the country; for a number of modes, standard, budget limit, to match the characteristics of the local regulatory framework and provincial people's Council delivered concrete decisions.
11. Construction of the principles, criteria and quota allocation of the budget Commission of the National Assembly decided to base the construction estimate, budget allocations for the ministries, ministerial agencies, government agencies, other agencies in the Central and the local levels.
12. The guide, check out the people's Council in the implementation of the text of the Superior State organs; check the legality of the resolutions of the Council.
13. the National Assembly and State budget settlement, settlement programs, national important project because Congress decided to investment undertakings.
16. Enacted regulations to consider, decide and estimation of local budget allocation, approval of local budget settlement.
15. Regulations implementing budget management according to the results of the mission.
Article 26. The duties and powers of the Ministry of finance

1. To prepare the projects of laws, ordinances, 5-year financial plan, the financial plan-the State budget 10 years, other projects in the field of finance and budget, the Government; issued legal documents about the financial sector-the budget according to the authority.
2. construction principles, criteria and norms often genera allocation of the State budget; the mode, standard costs, budget, financial management mechanism-the State budget, accounting regime, billing, settlement, index of State budget, reporting, public finance and budget the Government regulations or rules according to the hierarchy of the Government to enforce unity in the country.
3. decision issued mode, standard, budget norms for the sector after sector, with the industry, sector Manager; case of inconsistency, the Finance Ministry and the prime consideration, for comments before the decision.
4. Set up, the Government estimates the State budget, the budget allocation approach, the estimation of State budget adjustments in the event of need. Implementation of State budget; system for managing and directing the work of collecting the taxes, fees, loans and other income of the budget, international aid sources; implementation of the State budget according to the estimation. General, founded the settlement the State budget process of the Government.
5. build the presiding authority approved objectives, orientation, use of loans and public debt management in each phase of 5 years; medium term debt management program; the monitoring indicators system of government debt, public debt, the country's external debt; the loan plan, the annual repayment of the Government.
6. check the financial regulation-the budgets of the Ministerial organs, the people's Council and people's Committee, Chairman of the provincial people's Committee; specified in the text that are contrary to the Constitution, laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly and the text of the Superior State organs shall have the right to: a) the recommendations of Ministers, heads of ministerial agencies suspend the enforcement or annulment for the text of the , ministerial bodies;
b) petition the Prime Minister to suspend the enforcement of the resolution of the provincial people's Council;
c) petition the Prime Minister to annul the regulation of the people's Committee and Chairman of the provincial people's Committee in accordance with the law.
7. Inspection, testing financial-budget, handled or propose handling authorized under the provisions of the law for the breach of financial-management mode of budget of the ministries, ministerial agencies, government agencies, other agencies in the Central Government, the local , economic organizations, divisions, business units, and other objects in public is obliged to submit the State budget and the use of the State budget.
8. Managed funds the State budget, the State Reserve Fund and other funds of the State under the provisions of the law.
9. Evaluate the effectiveness of the State budget.
10. Perform publicly the State budget according to the provisions of article 15 of this law.
Article 27. The duties and powers of the Ministry of planning and investment to 1. Construction principles, criteria and capital allocation level of development of the State budget the Government; plans to allocate spending on investment development of the central budget.
2. In coordination with the Ministry of finance and the relevant ministries and agencies to build a financial plan for 5 years, estimating the annual State budget and financial planning-the State budget 10 years.
Article 28. The duties and powers of the State Bank of Vietnam 1. In collaboration with the Ministry of Finance building and implementing schemes to offset overspending State budget.
2. Advance to the State budget to handle a temporary shortage of funds the State budget according to the decision of the Prime Minister.
Article 29. The duties and powers of the Ministry, ministerial-level agencies, government agencies and other agencies in the Central 1. Estimating the annual budget, financial planning-the State budget, by the Agency.
2. In coordination with the Ministry of finance and other ministries and agencies involved in the process of General State budget estimates, budget allocation approach the annual Central, 5 years financial planning, financial planning-the State budget, the annual budget, settlement in the industry, the field of charge.
3. Inspect, monitor the implementation of the budget in the industry, the field of charge.
4. report the implementation results, the effective use of the budget in the industry, the field of charge.
5. The promulgation of the technical-economic norms as the basis for the management of the budget as a result of performing tasks in industry, the field of charge.
6. In collaboration with the Ministry of finance in the construction mode, standard, budget costs in the industry, the field of charge.
7. Management, implementation and finalization, publicity for the budget to be delivered; ensuring the effective use of the State budget.
8. Ministers, heads of ministerial agencies, government agencies, other agencies in the central government organizations make the right task, assigned powers in the field of finance-budget and responsibility for violations in the scope of management according to the provisions of the law.
Article 30. The duties and powers of the people's Council levels 1. Based on the task of collecting budget, granted on the user and the actual situation in the local decision: a) State budget income estimation on the area, including inland revenue, collecting revenue from crude oil, exports, imports, currency non-refundable aid, guaranteed not to lower the State budget revenue estimates issued on delivery;
b) estimation of local budget revenues, including revenues of local budgets enjoy 100%, the local budget from the accounts receivable divided by the percentage (%), the additional revenue from the budget level above; c) estimation of the local budget, including budget levels and local budget expenditure level under According to details, the genus development investment, frequently, pay debt interest, additional expenditure of financial reserves Fund, reserve budget. In investment and development expenditure frequently have specific spending levels for the field of education and vocational training, science and technology;
d) total loans of local budgets, including loans to offset local budget overspending and borrowing to pay the original debt of local budgets.
2. Decides to allocate the budget estimation his grade: a) total; investment and development expenditure frequently according to each sector; additional expenditure financial reserve fund; reserve budget;
b) estimation of investment expenditure development, often genera of each agency, its subordinate units according to each sector;
c) additional Levels for local budget level below directly, including a balanced budget, additional supplements that target.
3. Approve the local budget settlement.
4. the decisions undertakings, measures to implement the local budget.
5. Decides to adjust the local budget estimation in case of need.
6. Monitor the implementation of the budget was the people's Council to decide.
7. Abolition of legal text on finance-budget of the people's Committee, Chairman of the people's Committee at the same level and lower level councils directly contrary to the Constitution, laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly and the text of the State authorities.
8. decision on the list of programs, projects in the medium term investment plan of State budget resources of the budget level; program decisions, important investment projects of local sources of capital investment from the State budget.
9. for provincial councils, in addition to the duties and powers provided for in the paragraph 1, 2, 3, 4, 5, 6, 7 and 8 of this task, powers: a) financial planning decision 5 years including the content: General objectives, the specific objectives of the financial plan of 5 years; the ability to collect the State budget; currency, local budget, local budget and overdraft limits loan rates of the local budget; solutions to implement the plan;
b) local target and source offset local budget overspending annually;
c) decided the income hierarchy, tasks for each level in local budget according to the provisions in paragraph 3 article 9 of this law;
d) decide on the percentage (%) of the budget is split between the local government level for the local budget from the revenues stipulated in clause 37 of this Law Article 2 and the proceeds split between the levels in local budget; DD) decided to charge fees and the donations of the people under the rule of law;
e) decide the principles, criteria and norms in local budget allocations;
g) specific decisions for some modes, standard and norms prescribed budget frame of Government;
h) decided the budget mode for some task has particular properties in addition to local mode, standards, costs the Government budget, the Minister of Finance issued to perform the task of socio-economic development, ensuring order, local social security consistent with the ability of the local budget.
Government regulations on this point in detail.
Article 31. The duties and powers of the people's Committee of the level 1. Estimating the local budget, budget allocation approach his level according to the content of the provisions in clause 1 and clause 2 of article 30 of this Law; estimated local budget adjustment in case of need, the same level people's Council decision and the report of the State administration, financial agency supervisor.
2. Set local budget settlement the same level people's Council approves the report and State administrative bodies, financial agencies direct superior.
3. check the resolution of the Council granted under financial-sector budget.

4. Pursuant to the resolution of the Assembly of the people of the same level, the decision given the task of collecting, the budget for each agency, subdivisions; the mission, the level of incomes and expenses budget supplement for lower levels and the percentage (%) of split between levels in local budgets for the accounts receivable Division.
5. Decide on the solution and the implementation of local budget estimation was the people's Council decision; check, report the implementation of local budgets.
6. In collaboration with the Superior State bodies in the management of the State budget.
7. Reports, publicly funded under the provisions of the law.
8. Implementing budget management according to the results of the mission as defined by the Government.
9. With regard to the provincial people's Committee, in addition to the duties and powers provided for in the paragraph 1, 2, 3, 4, 5, 6, 7 and 8 of this task: a) and the same level people's Council to decide the content prescribed in clause 9 of this Law article 30;
b) financial planning-the State budget, according to the provisions of article 43 of this law;
c) decided to use the financial reserve fund and the other financial Fund of the State under the provisions of this law and other provisions of the relevant laws.
10. Directs the local financial authorities coordinated with relevant agencies to help committees perform tasks according to the provisions in clause 1, 2, 3, 4, 5, 6, 7, 8 and 9 of this Article.
11. the people's Committee Chairman granted the Organization made the right task, assigned powers in the field of finance-budget and responsibility for violations in the scope of management according to the provisions of the law.
Article 32. The duties and powers of budgeting units 1. Estimating revenues, the annual budget; perform budgeting allocation to be granted to the competent units and adjust allocation estimate according to the authority; financial planning-the State budget, in the range of management according to the provisions of article 43 of this law.
2. Implementation of revenue estimation, budget expenditure is allocated; submission of full, timely payment to be paid to the budget in accordance with the law; more details in the right mode, the correct policy, purpose, object, guaranteed savings, efficiency.
3. Instructions, check the implementation of the budget of incomes and expenses for the subdivisions.
4. Observance of provisions of the law on accounting, statistics; reporting, settlement and public budget the budget according to the provisions of the law; Browse for settlement estimation units.
5. for business units, in addition to the duties and powers provided for in the paragraph 1, 2, 3 and 4 of this article, be proactive use of revenues and other sources of legal income to develop and enhance the quality, operational efficiency as defined by the Government.
6. With regard to the public and State authorities implement self-reliance mechanisms responsible for the payroll and used the funds to enact bylaws internal spending match the estimation was given autonomy under the rule of law.
7. Heads of budgeting units perform the right tasks, assigned powers in the field of finance-budget and responsibility for violations in the scope of management according to the provisions of the law.
Article 33. The duties and powers of the owner 1. Implementation of the project through the stages of the investment process: preparation of investment project preparation, project implementation, testing, delivery in compliance with the provisions of the law on the management of the State budget, public investment, construction and other provisions of the relevant laws.
2. the correct observance of the provisions of the law of contracts, accounting, statistics, reporting, settlement, publicity and archive project records.
Article 34. Powers, duties of the Agency, organization, or individual units are related to the State budget of 1. Submission of full, timely taxes, fees and other account payable into the State budget according to the provisions of the law.
2. in case of State subsidies, support and funding is allocated according to the management, use and equity funding it for your purposes, correct mode, saving, efficient and with financial institutions.
3. Observance of provisions of the law on accounting, statistics and publicity budget.
4. provide information, participate in monitoring the financial community-to the budget according to the provisions of the law.
Chapter III REVENUE SOURCE, TASK of the BUDGET GRANTED to article 35. The central budget's revenues 1. The central budget revenues to enjoy 100%: a value-added Tax) revenues from goods;
b) export Taxes, import tax;
c) special consumption tax revenues from goods;
d) environment protection Tax collected from the import goods;
DD), corporate income tax, the interest rate is divided by the host country and other revenues from exploration, mining, oil and gas;
e) non-refundable aid of Governments, international organizations, other organizations, individuals abroad for the Government of Vietnam;
g) Fees collected from the operation of the service by the central State Agency made, the case is securities operations costs shall be deducted; the fees collected from active service due to the unit's public career and the central State enterprises are allowed to quote in part or in whole, the rest made filed the budget according to the provisions of the law on fees and other provisions of the relevant legislation;
h) fees due to the central State Agency, except the fees before the contacts specified in point h paragraph 1 Article 37 of this law;
I) proceeds from sanctioning administrative violations, fines, confiscated under the provisions of other laws by the agencies of the central State;
k) revenue from sale of State assets, including land use charge attaching to property on the ground due to the agencies, organizations, units under central management;
l) Collect from the property are established ownership of State bodies, institutions, central processing units;
m) the divestment of the central budget for investment in economic organizations; collecting dividends, profits are split in a joint stock company, limited liability company, two members have the capital of the State by the Ministry, ministerial-level agencies, government agencies, other central agencies represent owners; currency portion of net profit remaining after the excerpts set the Foundation of State enterprises by ministries, ministerial agencies, government agencies, other central agencies represent owners; difference of currency larger than branch of the State Bank of Vietnam;
n) Currency from the central financial reserve fund;
o the Income budget balance) Central;
p) Currency transfer from the previous year of the central budget;
q) other revenues prescribed by law.
2. The accounts receivable divided by the percentage (%) between the central budget and local budget: a) the value-added Tax, excluding value added tax defined in art. 1 of this article;
b) enterprise income tax, business income tax unless the provisions of paragraph 1 of this article the DUS points;
c) personal income tax;
d) special consumption tax, except in the special consumption tax specified in point c paragraph 1 of this article;
DD) environment protection Tax, environmental tax exempt specified in point d of paragraph 1 of this article.
3. Government detailing this.
Article 36. Task of the central budget of 1. Genus development investment: a) investments for the project, including the interregional nature of the project, the area of ministries, ministerial agencies, government agencies, other agencies in the Central Government according to the areas specified in paragraph 3 of this article;
b) investment and capital support for businesses that provide products, public service by State commissioned; the economic organization; the financial institutions of the Central Government; the State capital investment into the business under the provisions of the law;
c) investment expenses other development under the provisions of the law.
2. Chi national reserve.
3. often Genera of ministries, ministerial agencies, government agencies, other agencies in the Central Government are decentralized in the field: a) defense;
b) security and order, social security;
c) education career-vocational education and training;
d) science and technology careers;
VND) population health, career and family;
e) cultural career information;
g) radio and television career, press;
h) sports career;
I) environmental careers;
k) of economic activities;
l) operations of the State management bodies, political organisations and other socio-political organizations; support activities for the social-political organizations, social organizations, social-professional organization under the provisions of the law;
m) social guarantee Expenditure, including expenditure supports implementation of the social policy in accordance with the law;
n) other expenses under the provisions of the law.
4. Pay the interest owed by the borrower.
5. aid Spending.
6. The genus lending under the provisions of the law.
7. additional Expenditure of financial reserves Fund Central.
8. Chi moved the source of central budget to next year.
9. additional Spending to balance the budget, there are additional targets for local budgets.
Article 37. Revenues of local budgets 1. The revenues of local budgets to enjoy 100%: a) the resource Tax, resource tax exempt income from exploration, mining, oil and gas;
b) Taxes;
c) agricultural land use Tax;
d) non-agricultural land use Tax;
DD) land use Money, except collect the money at the point k paragraph 1 Article 35 of this law;
e) rents, hire of water;
g) money for rent and sales of State-owned housing;
h) fee stamp;
I) Collected from the lottery operation;
k) the divestment of the local budget to invest in economic organizations; collecting dividends, profits are split in a joint stock company, limited liability company, two members have the capital of the State by the provincial people's Committee representing the owner; currency portion of net profit remaining after the excerpts set the Foundation of State enterprises by the provincial people's Committee representing the owner;
l) Currency from local financial reserve fund;

m) revenue from sale of State assets, including land use charge attaching to property on the ground due to the agencies, organizations, local management units;
n) non-refundable aid of international organizations, other organizations, individuals in a foreign country directly to local;
o) Fees collected from the operation of the service by the local State agencies make, the case is securities operations costs shall be deducted; the fees collected from the operation of the service by the business units and public enterprises by the provincial people's Committee representing the owner shall be allowed to quote in part or in whole, the rest made filed the budget according to the provisions of the law on fees and other provisions of the relevant legislation;
p) fees due to the local State agencies implement currency;
q) proceeds from sanctioning administrative violations, fines, confiscated under the provisions of other laws by the local State authorities;
r) Collect from the property are established ownership of the State bodies, organizations, local processing units;
s) Currency from public land fund and currency benefits the other products flowers;
t) mobilizing contributions from the agencies, organizations, individuals in accordance with the law;
u) Currency the balance of local budgets;
v) other revenues prescribed by law.
2. The accounts receivable divided by the percentage (%) between the central budget and local budget according to the provisions in paragraph 2 of this Law 35.
3. additional Revenue to balance the budget, additional objectives from the central budget.
4. Currency transfer of local budget resources from previous years.
Article 38. The task of the local budget expenditure 1. Genus development investment: a) investment for the local project management according to the areas specified in paragraph 2 of this Article;
b) investment and capital support for businesses that provide products, public service by the State order, economic institutions, the local financial institutions in accordance with the law;
c) other expenses under the provisions of the law.
2. often Genera of the bodies, the local unit was decentralized in the field: a) the career education and vocational training;
b) science and technology careers;
c) defense, security, safety, social order, the local management interface;
d) medical career, family and population;
DD) cultural career information;
e) radio and television career;
g) sports career;
career HR) environmental protection;
I) economic activities;
k) operations of the State management bodies, political organisations and other socio-political organizations; support activities for the social-political organizations, social organizations, social-professional organization under the provisions of the law;
l) genus of social guarantees, including implementation of the social policy in accordance with the law;
m) other expenses under the provisions of the law.
3. Pay the interest owed by the local government borrowing.
4. additional Expenditure of financial reserves Fund.
5. Chi moved the following year to the source of the local budget.
6. additional Spending to balance the budget, there are additional targets for lower level budget.
7. Support implementation of some of the tasks specified in point a, b and c account 9 Article 9 of this law.
Article 39. The principle source of revenue divisions, the task between the local level budget 1. Based on the sources, the task of the local budget expenditure prescribed in article 37 and article 38 of this law, the provincial people's Council to decide the specific revenue divisions, the task of spending between the local level budgets according to the following principles: a) match the decentralized social-economic missions Defense, security for each sector and economic characteristics, geography, demography, management of each Department, each locality;
b) budget communes were split revenues from the account: non-agricultural land use tax; tax revenue from individual article subjects, business households; agricultural land use tax collected from households; stamp fee, land;
c-level) budget, social budget had no task of scientific research and technology;
d) In decentralized task for towns and cities in the province to have the genus mission investing in the construction of the public school level, electric lighting, water supply, transportation, sanitation and other public welfare works.
2. Based on the percentage (%) for the accounts receivable divided by the Government and the local budget revenue enjoy 100%, the provincial people's Council to decide the percentage (%) for the revenues split between the local level budget. Article 40. Determine the number of budget balance supplements, supplements that target and percentage (%) of the Division of revenues between the budget levels 1. The local budget revenue sources used to enjoy 100%, the number obtained by dividing the percentage (%) for the accounts receivable and divide the number of supplements from the budget balance for balance, budget level, ensure the task of socio-economic, defense and security.
2. Percentage (%) of Division revenues and additional numbers are identified on the basis of: a) calculates the revenue source, the task specified in the articles 35, 37 and 38 of this law under the regime of budget revenues, principles, criteria, norms and budget allocation modes , standard, budget costs, according to the criteria of natural conditions, population, socio-economic conditions of each region; pay attention to the remote areas, the revolutionary base areas, areas with large ethnic minorities living and difficult regions, regions particularly hard; the region has a land area of rice cultivation in large countries; the region of the forest, the forest of special purpose; the key economic region;
b) for local budget revenues are entitled in accordance with point i of paragraph 1 and DD points Article 37 of this law is not used to determine the percentage (%) for the revenues split between the central budget and local budget and determine the number of balance supplement from the central budget to local budgets.
3. the additional Number have goals from superior budget for lower level budget is determined according to the guidelines, criteria, norms and budget allocation modes, standard, budget costs; the ability of the budget and the ability to balance the budget of each locality, to the lower level budget support in the following cases: a) the implementation of the policy, the new regime due to superior issued has not been arranged in budget estimation of early budget stability;
b) implementation of the national target program and other programs, other projects of the upper level, the part assigned to lower levels;
c) supports the genus overcome natural disasters, catastrophic, widespread disease exceeds the balance of the budget level below;
d) support the implementation of a number of major projects, programs, especially important to have a major impact on the socio-economic development of the locality. The support level is determined for each specific programme, project. The total level of support capital investment annual development of the central budget to local budgets provisions in this point, must not exceed 30% of the total basic construction investment of the central budget.
Chapter IV ESTIMATING the STATE BUDGET Article 41. Bases of estimating annual State budget of 1. The task of socio-economic development and ensure the defence, security, Foreign Affairs, gender equality.
2. Specific tasks of ministries, ministerial agencies, governmental bodies, authorities, other institutions in Central, the agencies, organizations, local units.
3. The provisions of tax legislation, and fees of State budget revenue mode; budget allocation norms, modes, standard, costs the State budget.
4. sources of currency hierarchy, tasks and budget expenditure in percentage (%) of split for dividing revenues and additional levels of budget balance budget superior to subordinate budget.
5. The text of the law, the competent State agencies building guide plans for socio-economic development and State budget estimates next year.
6. financial plan for 5 years, financial planning-the State budget, medium term investment plan, the source of the State budget.
7. Implementation of the State budget of the previous year.
8. Number of test estimation, budget notified for granted, agencies, institutions, relevant units.
Article 42. Asked to estimate the annual State budget of 1. State budget estimates are aggregated under each account currency, spending and investment expenditure structure development, often genera, the genus national reserve, pay the debt and aid, the additional expenditure of financial reserves Fund, reserve budget.
2. the budget estimates of the budget estimation units are established to demonstrate sufficient revenues and expenses in the proper form, the time limit by the competent State Agency regulations. Among them: a) estimating budget revenues were established on the basis of forecasted macroeconomic indicators and the indicators are concerned, the provisions of tax legislation, and fees collected to the budget;
b) investment development expenditure estimates are founded on the basis of planning, plans, programs, projects that have been approved by the authority; 5 year financial plan, medium-term investment plan of State budget resources, the ability to balance the resources in the estimation, the provisions of the law on public investment, construction and other provisions of the relevant legislation;
c) regular expenditure estimates are founded on the basis of the assigned task, the task was approved by the competent authority, mode, standards, costs due to the competent State Agency regulations. The estimating the budget of the State authorities implement the regime of autonomy, self responsible use payroll and administrative management expenditure; the unit's public career made autonomy, self responsible for performing the task, organizational, staffing and financial implementation in accordance with the Government;
d) State budget estimation for the field of education and vocational training, science and technology the rate of guarantee according to the provisions of the relevant legislation;

genus estimation) implementation of national target program was created based on the directory of the program, the total funding levels made national target programs in each stage by Congress decided, goals, content, tasks and details the composition project for each national target program;
e) estimation to pay the debt was created on the basis of ensuring the repayment to the limit in the budget estimates;
g) estimating loans to offset overspending State budget is based on balancing the State budget, the ability of each source of loan repayment ability, and in the safe limit of debt according to the resolution of the National Assembly.
43 things. Financial planning-the State budget, 1. Financial planning-the State budget, is planning to finance the State budget are established annually for the duration of 3 years, on the basis of a financial plan for 5 years, was established in February and budget estimates next year, according to the method of millipede. This plan was created at the same time estimating the State budget annually to the orientation for estimating the annual State budget; order of priority-oriented resource allocation for each sector and each mission, operation mode, for each policy field in the medium term.
2. Financial planning-the State budget, including financial planning-the State budget, financial plans and national-State budget, the province, the central cities. Contents include: forecast of macroeconomic indicators, the important budget policy; the forecast for the currency, and the structure of incomes and expenses; predictions about the number of overspending the budget; identify the principles of balancing the State budget and order of priority resource allocation, budget spending ceiling for the field, the task of development investment, pay the debt, often genera; predictions about the debt obligation and the solutions to implement the plan within a period of 3 years.
3. The ministries, ministerial agencies, government agencies, other agencies in the Central Government, agencies, units at the level of the financial planning-the State budget, including: content, goals, mission, mode, the primary sector, policy bodies, the unit; forecast of the financial resources, in which predictions about the number of assigned revenue management, budget requirements to perform; expressing the principle and way of identification, to arrange the order in which to perform the task, activity, mode, policy and funding allocations expected in the total level of expenditure ceilings are the competent authority determined in advance; the principal solution to balance between the needs and the budget spending ceiling within a period of 3 years.
4. The Ministry of finance, in cooperation with the Ministry of planning and investment, general financial planning-the State budget, national, Government report submitted to the National Assembly; The Department of finance, in cooperation with the Department of planning and investment, general financial planning-the State budget, the central cities, reported the provincial people's Committee of the people's Councils at the same level for reference when discussing, considering, through budgeting and allocation of the State budget every year.
5. Government regulation of financial planning-the State budget 10 years.
Article 44. Time-setting instructions, construction, General, decided and delivered the State budget estimation 1. Before May 15, the Prime Minister issued the regulations on the construction plans of social-economic development, the State budget estimates next year.
2. Before the date of 20 September, the Government reported the documents prescribed in paragraph 1 of this Law 47 Things to the Standing Committee of the National Assembly to give comments.
3. The Government's report was submitted to the deputies the latest is 20 days prior to the opening session of Parliament last year.
4. Before 15 November, Congress decided to State budget estimates, budget allocation approach central next year.
5. on 20 November, Before Prime delivered revenue estimation, budget the following year for each of the ministries, ministerial agencies, government agencies, other agencies in the Central Government and each province, the central cities.
6. Before December, the provincial people's Council to decide the local budget estimation, provincial budget allocation the following year. The lower level people's Council to decide the local budget estimates, budget allocation the following year of his slowest level is 10 days from the date of the superior councils directly decide estimation and budget allocation.
7. The latest is 05 working days from the date of the people's Council to decide the budget estimates, the Committee allocated the same level next year budget estimates for each agency, his subordinate units and lower levels; at the same time, reported the people's Committee and the financial agency supervisor, the provincial people's Committee of Ministry of finance report on the budget estimates have been provincial people Council decided.
8. Before 31 December, ministries, ministerial agencies, government agencies, other agencies in the Central People's Committee, to complete the delivery of the budget estimates for each agency, subdivisions and lower level people's committees.
Article 45. The responsibilities of the Agency, organization, unit in the preparation of the annual budget estimates 1. The Agency collected the local level to build the State budget revenue estimates the agency sent currency, financial institutions at the same level. The Agency currency at the central building of State budget revenue estimates by sector are put in charge of the Finance Ministry, sent to General, estimating the State budget.
2. The Agency, organization, unit, investors estimate the budget of incomes and expenses in the range of tasks, reports the superior authority to general financial institutions report the same level.
3. financial authority levels in local budgeting review of agencies, organizations, units of the same level, the local level budget estimation under; coordinated with relevant agencies in General, estimating the local budget, budget allocation approach his level according to the norms stipulated in item 1 and item 2 article 30 of this law, reported the people's committees at the same level.
4. the people's committees of all levels, estimating the local budget the Permanent Council, report the people the same level of consideration, for comments. The provincial people's Committee sent the Ministry of finance, the Ministry of planning and investment and the regulatory agencies to aggregate, estimating the State budget the Government; at the same time submit to the Congressional delegation to monitor.
5. The governing body of the industry, the field at Central and local levels in cooperation with financial institutions, investment and planning agency the same level estimating State budget by sector, areas of responsibility.
6. The Ministry of finance to consider the budget estimates of the ministries, ministerial agencies, government agencies, other agencies in the Central and local levels; hosted, in cooperation with the Ministry of planning and investment, the ministries involved in the synthesis, estimating the State budget, the budget allocation approach the Central Government according to the content of the provisions in clause 1 of this Law 47 Thing.
Article 46. Discussion and decision on financing the State budget projects an annual budget allocation of 1. Ministries, ministerial agencies, government agencies, other agencies in the Central Government and the authorities, the local unit held discussions with agencies, subdivisions.
2. financial authorities granted host: a) the discussion on the annual budget estimates with agencies, units of the same level;
b) discuss budgeting early stabilization of the budget with the people's Committee of direct subordinates to determine the percentage (%) divided the revenues split between the budget and the budget, the additional numbers from the superior budget balance for the budget to do the base budget estimation of construction the following year; c) for the next year of the period of stable budget, financial organizations working with the people's Committee of direct subordinates when people's Committee that recommended level.
3. During the discussion of the budget estimates, budget allocation approach, the case proceeds, the genus in the estimation haven't properly defined by the law, yet consistent with the ability of budget and economic development-oriented society, the financial institutions required to adjust, if still different opinions between financial agencies with the authority , same-level and lower level people's Committee, the local financial authorities report the same level people's Committee decision; The Finance Ministry reported the Prime Minister to decide.
4. Verify, the Congress decided to State budget estimates and budget allocation approach: a) the Government of the Central Asian, commenting on the draft report by the Government due to the Finance Ministry before the Standing Committee of the National Assembly;
b Financial Committee), the budget of the National Assembly chaired the assessment report of the Government of the Standing Committee of the National Assembly, the National Assembly;
c) on the basis of the opinion of the Committee for financial investigation, Congress's budget and the opinion of the Standing Committee of the National Assembly, the Government finalized the report submitted to the National Assembly;
d) discussion, Parliament decided to State budget estimates, budget allocation approach central next year. During the discussion, the decision to State budget estimates, budget allocation approach, the case decided to adjust the currency, budget, Congress decided the solution to ensure the balanced budget.
5. The sequence of inspection procedure, the bodies of the National Assembly on State budget estimates, budget allocation approach by the Central Standing Committee of the National Assembly.
6. The review of the decision of the local budget estimation and allocation of local budgets follow the Government's rules.
Article 47. The documents of the State budget estimation and budgetary allocation methodology 1. Government documents submitted to the National Assembly about the State budget estimation and allocation of central budget include: a) reviews the implementation of the State budget in the current year; the base construction of State budget estimation and allocation of the central budget; the basic content and solutions aimed at making the State budget estimates;

b) State budget revenue estimates, accompanied by the solutions in order to mobilize funds for the State budget;
c) estimation of the State budget, which stated the objectives, key program of the national economy and the major policy of the party and State have related to the State budget;
d) State budget overspending and the source offset; overdraft rate compared to the total domestic product;
DD) 5-year financial plan for the first year of the plan period;
e) financial planning-the State budget 10 years;
g) reports information about public debt, public debt management law which stated due to pay debt, overdue debt are charged, the amount of interest payable during the year, additional debt will arise due to borrowers to offset overspending State budget, ability to repay the debt during the year and to the end of the year;
h) reported the implementation of the financial plan, financial plan expected next year's financial state funds outside the central budget management;
I) the policies and specific measures aimed at financial stability and the State budget;
k) category, the progress made and the level of investment estimation in the plan for the program, national key projects using the State budget has been decided by Congress;
l estimation of each genus), ministerial-level agencies, government agencies, other central agencies according to each sector; the task of collecting, chi, target, the percentage (%) of split for dividing revenues and additional numbers from the central budget to the budget of each province, central cities; m) other documents aimed at estimating presentation clearly currency, State budget expenditure and allocation of the central budget; free tax situation in the reporting State budget estimation process of the Congress.
2. The Government of the people's Committee documents the Council the same level of budgetary estimation and budget allocation.
Article 48. Reset the State budget estimation 1. In the case of estimate projects State budget allocated to the central budget of the National Assembly has not yet been decided, the Government reiterated the State budget estimates, budget allocation approach the Central Congress in due time the Congress decision.
2. in case of local budget estimates, budget allocation approach his level yet to be decided, the people's Council Committee restored the local budget estimation, level budget allocation approach, the Council on time due to the people's Council to decide, but not later than the time limit government regulations.
Chapter V EXECUTIVE STATE BUDGET Article 49. Distribution and delivery of State budget estimation 1. After the Government of the people's Committee, delivered the budget estimation, estimation level I in Central and local implementation and allocation of budget estimates for the unit to use the budget and subordinate budget units in case of delegated the task to his genus the finance agency, sent the same level, at the same time submit the State Treasury where the transaction to perform. The allocation and delivery of estimation to ensure deadlines and requirements stipulated in article 50 of this law.
2. Financial institutions the same level test done estimates estimation units level I was assigned to the unit using the budget. The case discovered the improper allocation of the extent and details for each field, the task of estimating the budget was delivered; incorrect policy, regulatory regime, the unit requires the estimation level I adjust back slowly as 10 working days as from the date of allocation reporting budgeting units.
3. In addition to the competent agency delivered the budget estimation, no organizations or individuals would be changing the mission budget was allocated.
Article 50. Requirements and the time limit on the allocation and delivery of State budget estimation 1. The allocation and delivery estimates for the unit to use the budget to ensure: a) right with the assigned budget estimates in terms of both the total cost and details for each field, the task of collecting, the genus was delivered;
b) mode, policy, standards, costs;
c) allocation of capital funding, enough to revoke the account due estimation advance was recovered during the year, capital for the projects which use official development assistance (ODA) by foreign donors as committed;
d) for capital development allocation must ensure that the requirements under the provisions of the law on public investment, construction and other provisions of the relevant legislation;
DD) with respect to the allocation of the additional sum from the budget goals superior to subordinate budget must ensure the right goals, the right audience and perform properly the commitments or rules of the local budget layout for that goal.
2. The time limit and allocation of State budget estimation: a) for the estimation of the budget is allocated according to the provisions in clause 5 and clause 44 of this Law Article 7, estimating level I have to complete the allocation and delivery estimates for units using the budget directly before 31 December of the previous year as specified in paragraph 44 of the Law Article 8 This;
b) cases are additional delivery estimate, at the latest 10 working days from the date assigned additional estimation, estimation unit on the upper level, lower level people's Committee must complete the allocation and delivery of estimation according to the regulations.
Article 51. Provisional budget-level 1. In the case at the beginning of the budget year, budget estimation and budget allocation has not yet been a National Assembly, the people's Council decisions, financial institutions and State Treasury agency granted temporary level implementation functions under the budget for the task can not be delayed until the budget estimates was competent to decide : a) the genus and wage salary in nature;
b) Genus and professional public service charges;
c) additional Spending to balance the budget under;
d) some other necessary expenses to ensure the functioning of the State apparatus, except the account stores the equipment, fix;
DD) spent on project forward in the national target program, national key project; the investment project of important transition, the urgency to overcome the consequences of natural disasters, catastrophes, epidemics.
2. temporary maximum monthly Level for the tasks defined in points a, b, c and d of paragraph 1 of this article do not exceed the average spending may 1st of the year before.
3. Investment Expenditure programs, projects using ODA and concessional loans from donors yet to be crossed or estimation than the estimation was delivered, the Government reported the National Assembly Committee for comments prior to implementation and report at the nearest session of the Congress.
Article 52. Adjusted estimates state budget 1. Adjust the overall State budget in the event of fluctuations in comparison with the budget estimate was allocated need to adjust master: a) the Government set up the overall adjusted estimates state budget submission to Congress the decision;
b) based on the resolutions of the Congress on adjustment estimation of the overall State budget and operation budget, granted on the people's committees of all levels, estimating the overall adjustment of the budget process of the local people's Councils of the same level.
2. The Government of the Standing Committee of the National Assembly decided to adjust the task of collecting, the genus of a number of ministries, ministerial agencies, government agencies, other agencies in the Central Government and some provinces and cities under central and congressional report at the nearest session of the following circumstances : a) expected number of currency does not reach the expected decision by Congress to reduce some expenses;
b) Has requested urgency on defense, security or because of objective reasons need to be adjusted.
3. the people's Committee in the same people's Council decision to adjust the level of local budget estimation and reporting people's Councils at the nearest session in the following cases: a) expected revenues failed to meet estimates of people's Council decided to reduce some expenses;
b) the Commission of the National Assembly decided to adjust the budget estimation of some provinces and cities under central Government according to the provisions in paragraph 2 of this Article;
c) as needed to adjust the budget estimation of some units or local level under estimation.
4. Requests the Government of the people's Council granted the adjusted budget estimates if the layout of the local budget doesn't match the resolution of the National Assembly.
5. the people's Committee of the people's Council requests issued under the adjusted budget estimates if the layout of the local budget does not match the resolution of the Council.
Article 53. Adjust the estimate was delivered to the unit using the budget 1. Adjust the budget estimation were assigned to the unit using the budget directly in the case: a) By adjusting the budget estimation according to the provisions of article 52 of this law;
b) financial institutions require estimation units level I to adjust estimation according to the provisions in paragraph 2 of this law, 49;
c) estimating unit level I adjusted estimation between subdivisions within the scope of and detailed levels according to each field of the genus.
2. The adjusted estimation must ensure the allocated requirements and estimation prescribed in clause 1 of article 50 of this Law. After making adjustment, estimating unit level I sent the same financial authority level to check, and send the State Treasury where the transaction to perform.
3. adjust time estimates were assigned to the unit using the budget completed before 15 November of the current year.
Article 54. Governing the State budget 1. The Agency, organization, or individual units within the mission, his powers have a responsibility to initiate the necessary measures in order to ensure the completion of the task, the assigned budget, make savings, waste prevention, the fight against corruption; strictly discipline, fiscal discipline.
2. Any agency, organization, or individual units are obliged to submit Executive budgets in accordance with the provisions of the law; use the correct budget funding purposes, the true mode, saving, efficient.
3. Financial institutions have the responsibility of ensuring source for timely payment of the expenses according to the estimation.
Article 55. The organization collecting the State budget

1. budget revenue agency's financial institutions, tax authorities, customs authorities and other agencies are competent State agencies assigned or authorized organizations make the task of collecting the State budget.
2. the Agency budget revenues held budget revenues.
3. The Agency budget revenues have the task, the following powers: a) in collaboration with the relevant State agencies held currency in the right, currency, currency promptly under the provisions of the law; subject to the direction, the Finance Ministry's inspections, the superior Agency, the people's Committee and the supervision of the people's Council on the work of the local budget revenue; in coordination with the Vietnam Fatherland Front and the Member organization advocacy, lobbying organizations, individuals perform strictly obliged to submit the budget according to the provisions of this law and other provisions of the relevant legislation;
b) management organization and implementation of tax revenues, fees and other revenues, filed directly into the State Treasury. The case is allowed to fall through the collection mandate must submit full time into the State Treasury under the Finance Ministry's regulations;
c) bodies responsible for collecting, checking the urge the organs, organizations, units and individuals filed timely, sufficient revenues to be paid into the State budget;
d) test, to control the revenues of the budget; testing, inspection of the observance of Declaration, currency, budget and handle violations of the provisions of the law.
4. The State Treasury account at the State Bank of Vietnam and the commercial bank to focus the revenues of the State budget; full, timely accounting revenues into the budget, regulate the revenues to the budget level as prescribed.
Article 56. The State budget organization 1. The task has been reassigned in the estimation are guaranteed funding in accordance with the progress made and in range estimation.
2. With regard to investment projects and other urgent task was to advance capital, funding to perform the work under the contract has been signed. Advance capital levels based on the value of the contract and within the assigned budget estimation and in accordance with the relevant law, capital, expense advance be recovered when the payment volume, mission accomplished.
3. The budget provided is advance from the superior budget to carry out the task by the assigned budget estimation in case of need.
4. Based on the estimated budget and asked to perform the task: a) the heads of units using the budget decision to spend sending the State Treasury to make;
b) financial institutions under perform additional withdrawn from superior budget in State coffers.
5. The State Treasury to check the legality of the documents required under the provisions of the law and make budget when the conditions specified in paragraph 2 of article 12 of this Law by direct payment or advance as prescribed in paragraph 2 and paragraph 3 of this article.
6. The Heads of State Treasury Agency refuses to pay, pay the expenses is not enough of the conditions specified in paragraph 2 of article 12 of this Law and is responsible for his decisions in accordance with the law.
Article 57. Previous budgeting year after 1. The central budget, the provincial budget and the budget of the district level is the estimation of the budget the following year to perform important national projects, projects of Central and local levels in the medium term investment plan of State budget resources have been granted authority to decide. Advance level not exceeding 20% of the basic construction investment spending in fulfillment of the basic constructions in the source medium term investment plan the State budget was approved. When budgeting allocation the following year should arrange enough financing to recover most of the previous response was; not be advance estimates year after not yet recovered most of the budget has to advance.
2. Government Regulation details the principles, criteria and conditions advance budget estimates next year.
Article 58. Processing of temporary shortage of funds the State budget 1. The case of the central budget to fund temporary shortfalls is the advance from the Reserve Fund of the central financial and legal financial sources to handle and must be repaid in the year of the budget; If the financial reserve fund and the other legal financial sources do not meet, the State Bank of Vietnam advance to the central budget according to the decision of the Prime Minister. The advance from the State Bank of Vietnam must be repaid in the year budget, excluding special cases by the Commission of the National Assembly decided.
2. The case of the provincial budget to fund temporary shortfalls is the advance from local financial reserve fund, the Reserve Fund of the central financial and legal resources to handle and must be repaid in the year of the budget.
3. in case the foundation-level budget and granted a temporary shortage, the Township was the advance from local financial reserve fund and other legitimate financial resources to handle and must be repaid in the year of the budget.
Article 59. Handle the increase, rising incomes and expenses compared to the estimates in the Executive process state budget 1. The expected number of cases did not meet the revenue estimates are Parliament, the people's Council to decide, make adjustments off some expenses as defined in art. 2 and art. 52 of this Law Article 3.
2. Number of rising currency, except increase the currency of local budget incurred revenue from new projects in operation during the budget stable to be paid on the budget and the number of budget savings than the estimates used in the order of priority is as follows: a) Reducing overspending , increase pay debt, including the repayment of principal and interest;
b) supplements the financial reserve fund;
c) supplement sources of salary policy;
d) made some social security policy;
DD) increased investment in a number of important projects;
e) performing the duties specified in paragraph 3 and paragraph 4 of this Article.
The Government plans to use the increased currency and of the central budget, reported the Congressional Standing Committee decision and congressional report at the session. The people's Committee plans to use increased revenues and budget savings levels, reported the people's Council decision and the report of the Council the people at the most recent session. For the number to increase local revenue due to new revenue sources have arisen during the implementation budget stabilization as defined in point d of article 9 of this law, 7th paragraph.
3. The end of the budget year, the case of the local budget deficits currency compared to estimates due to objective causes, make adjustments off some expenses as defined in paragraph 1 of this article and use the financial resources of local legal but not guaranteed to be the local budget balance budget levels on budget support provided by the ability of the budget.
4. Rewards beyond estimating the revenues split between the level of the budget: a) the case of the central budget increase compared with estimates from the revenues split between the central budget to local budgets, the central budget excerpt part according to the rate of increase of 30% on the not too collect rewards for increased local currency but not to exceed the increase in comparison with the level of implementation of the previous year.
Based on the bonus level by the Commission of the National Assembly decided, provincial people's Committee report the same level people's Council decided to use the number of rewards beyond currency enjoy to construction programs, infrastructure projects, perform the important task, reward level under the budget;
b) provincial people's Committee in the same people's Council regulation on bonus level beyond currency compared with estimates from the revenues split between the local budget level.
Article 60. Situation report on State budget Executive 1. Tax agencies and customs the periodically issued report the same level of financial authorities and related agencies about the State budget implementation in accordance with the law.
2. The State Treasury periodically report the same level of financial authorities and related agencies regarding the implementation of the State budget incomes and expenses under the provisions of the law.
3. estimation of unit level I periodically report the same level of financial authorities and related agencies regarding the implementation of the State budget incomes and expenses under the provisions of the law.
4. the financial authority granted in the periodic report the local people's Committee at the same level and relevant bodies on the implementation of currency, the local budget; agency-level financial reports on the use of the additional paragraph aims from the superior budget according to the provisions of the law.
5. the people's committees at local levels to report people's Council the same level of content as defined in paragraph 3 Article 52 and item 2 Article 59 of this law; the people's Council report the same level of implementation of the local budget at the last session of the year and additional evaluation reports at the session between the following year.
6. the lower level people's committees to periodically report on the level of financial authority made currency, local budget, the provincial people's Committee Ministry of finance reports periodically on implementation of State budget revenue in the area, the implementation of currency, the local budget.
7. The financial report of the Government and relevant agencies on the implementation of the State budget incomes and expenses under the provisions of the law.
8. the report of the Government Committee of the National Assembly of the content as defined in clause 2 Article 52 and item 2 Article 59 of this law; The congressional report Government implementation of currency, State budget spending at last year's session and additional evaluation reports on the implementation of the budget of incomes and expenses at mid session the following year.
Article 61. Management, use the unit's budget using the budget 1. The heads of the unit using the budget is responsible for the management, use, according to the budget estimates was delivered, reviews the results of the mission, ensuring efficiency, savings, the true mode, policy, standards, costs of the budget.

2. The person in charge of financial affairs, accounting in budget units are tasked to implement the financial management mode-budget, State accounting mode, internal test mode and is responsible for preventing, detecting, and recommended the heads of units, the same level of financial agencies handle for those violations.
Article 62. Manage state funds 1. The State budget is the whole of the funds of the State on the State Treasury's account opened at the State Bank of Vietnam and the commercial banks, cash in the units of the State Treasury. State funds are formed from the budget funds and deposit of funds, State financial units, economic organizations in the State Treasury.
2. The State Treasury centralized management, unified State funds to meet the full demand, timely payment, paid by the State budget and the trading unit at the State Treasury; ensuring the safe management and efficient use of State funds.
3. Government Regulation management mode of State funds.
Chapter VI AUDITING, ACCOUNTING and BUDGET-SETTLEMENT Article 63. Accounting, settlement the State budget 1. The agencies, organizations, units and individuals related to currency, State budget expenditure to organize accounting, reporting and settlement the State budget in accordance with state accounting regimes and the provisions of this law.
2. Financial institutions have the right to temporarily suspend the Agency's budget, organisation, budgeting units at the same level are not true Executive mode of accounting reporting, settlement, financial reports and take responsibility for his decisions.
3. The State Treasury accounting organizations the State budget; data currency, State budget expenditure, financial authorities report the same level, the relevant authorities according to the prescribed regimes.
Article 64. Handle currency, State budget expenditure last year 1. End of year budget, organs, organizations, units and individuals related to currency, budget execution and accounting key report on State budget.
2. modify time finalizing State budget ending on 31 January the following year.
3. The estimated expenditure, including additional items during the year, to the end of the budget year, including time to modify the budget settlement as stipulated in paragraph 2 of this Article have not done is or is not spent to remove, except in some expenditures was transferred the following year to the source to perform accounting and settlement on the following year's budget : a) the genus development investment made to source the following year under the provisions of the investment law;
b) Genus equipment shopping was full of records, equipment procurement contract signed before 31 December, made the estimation;
c) source of salary policy;
d) funding was delivered of autonomous business units public and State agencies;
DD) The account was estimation of additional authority after 30 September, made the estimation;
e) scientific research funding.
4. The rising currency, save is used according to the provisions in paragraph 2 of this Law, 59 cases schemes are competent to decide to use the following year shall be transferred to the following year's budget resources to implement.
5. Government regulations detail the source switch to the budget the following year.
Article 65. Requires State budget settlement 1. Settlement figures the State budget must be accurate, truthful, full.
2. settlement Of State budget revenue is the amount of currency was filed and the currency has the State budget revenue accounting as prescribed. The revenues in the budget the previous year budget next year to accounting in budget revenues next year. Settlement of the State budget is spent and the number of payments was already spending State budget accounting as prescribed.
3. budget settlement data of the unit using the budget, of the owner and of the budget level must be collated, confirm with the State Treasury where the transaction.
4. the content of the report the State budget must follow strictly the content recorded in the budget estimates of State and according to the index of the State budget.
5. Report of the district budget, social wasn't bigger budget settlement currency budget.
6. the report of the unit using the unit, budget estimates, the budget level must be accompanied by captions reviews efficient results, the budget tied to the results of the Mission of the unit, the local field, the program, the goal was put in charge.
7. Report of the external State financial Fund budget must accompany the presentation reviews the results, efficient implementation of the Fund's mission.
8. The State budget revenues are not properly regulated by law must be returned to the Agency, organization, or individual units was filed; the State budget revenues but not currency must be full collection for the budget; the State budget expenses are not true to the rule of law must be recovered enough for the budget.
Article 66. Browse State budget settlement 1. The settlement year review is done according to the following: a) the review of each account currency, incurred in the unit;
b) revenues are prescribed by the law on taxes, fees and other revenue of the state mode;
c) expenses to ensure the spending conditions prescribed in clause 2 of article 12 of this Law;
d) the revenues and expenses are accounted in accordance with state accounting mode, the correct index of the State budget, annual budget level right;
DD) The certificate from the currency, must legally, figures in the accounting books and report must match the vouchers and match the demographics of the State Treasury.
2. Review Authority settlement year: a) the unit-level estimation on settlement review of the unit directly under level estimation according to regulations;
b) estimating unit case level I at the same time is the use of the budget, the financial institutions of the same level to browse the prescribed budget settlement for estimating unit level I the same level.
3. When settlement review, review of Agency has the right to: a) suggested the State Auditor or independent auditor hired under the provisions of the law of the audit report of the project, the program targets large scale for more bases for review;
b) require explanation or units to provide information, data needed to conduct the review of settlement;
c) require submission of the right unit must submit the State budget as defined, and export the expenses wrong mode, the genus does not properly approved estimation; processed under the authority or the competent agency recommendation dealt with the wrong genus unit heads mode, causing the loss of the State budget;
d) adjust the flaws or require subdivisions formed report again if necessary.
4. Finish the settlement review year, unit-level estimation on browser settlement notice posted under estimation units; for estimating unit level I send the unit level under estimation and submit the financial bodies of the same level to assess according to regulations.
Financial institutions announced settlement review with regard to the estimation units level I at the same time is the use of the budget.
5. Heads of settlement review unit is responsible for the settlement, if browsing results to happen without violation discovered or uncovered but not processed will be dealt with according to the provisions of the law.
Article 67. Evaluation settlement budget 1. Settlement: key a) financial evaluation levels of settlement estimation units level I in the budget level, except in cases specified in point b of paragraph 2 Article 66 of this law;
b) provincial financial agency-level evaluation, finalization of the budget level below;
c) for the budget year of settlement of the province, central cities, the Ministry of finance didn't diligence.
2. Financial institutions assess levels of settlement estimation units level I in the budget level yourself according to the following: a) check the adequacy and proper articulation between the prescribed settlement figures; ensure the correct match between the unit's settlement figures estimating level I with the announcement of the settlement, bodies browsing subdivisions and confirmed figures of the State Treasury;
b) consider, determine the accuracy and legality of settlement data of the account increase, decrease compared with the estimate was delivered;
c) comment on the settlement of the year.
3. financial agency provincial, district-level appraisal subordinate budget settlement according to the following: a) check the adequacy and proper articulation between the prescribed settlement figures;
b) consider, determine the accuracy and legality of settlement data of the account increase, decrease compared with the estimate was delivered;
c) comment on the settlement of the year.
4. When assessing the financial agency, settlement has the right: a) requires estimating unit level I, the financial authority granted under additional information and data necessary for the evaluation of settlement;
b) requires the agency responsible for exporting payment, recover the improper spending mode and requires submission of the accounts payable immediately on the State budget according to the prescribed regimes;
c) requires that the Agency approve settlement to adjust the unit's settlement figures estimating the budget if there are errors;
d) refund request or recommend competent requesting the refund is submitted the incorrect budget provisions of the law.
5. evaluation process ends in settlement, financial authorities announced settlement evaluation attached to comments, recommendations send estimation units level I or level under the people's Committee to implement.
Cases of erroneous findings, financial institutions require estimation units level I adjust back settlement figures; as for the settlement of the budget, the financial authorities granted on request under the people's Committee of the people's Councils at the same level to adjust figures.
The case discovered violations, financial agency processed under the authority or the competent agency proposals processed in accordance with the law.

6. With regard to the budget settlement of the province, central cities, during the General State budget, the settlement of cases detected are erroneous, the Finance Ministry asked the provincial people's Committee of the people's Councils at the same level to adjust figures. The case discovered violations, the Ministry of finance handling according to jurisdiction or competent authority proposals processed in accordance with the law.
Article 68. Establishment of the State budget-settlement of budgeting units and the owner 1. The unit uses the established budget settlement currency, State budget expenditure of the unit sent the Agency estimates the direct superior.
2. The owner of the program, project construction, the national target program, national key projects: a) end of year budget should report usage, settlement capital budget capital, the use of capital and the value of the volume was completed in the year of settlement , send the agency allocated investment capital construction, the superior authority of the investor and financial bodies of the same level;
b) when the program, basic construction projects and national target program, national key projects must complete the entire settlement reporting, settlement capital budget capital accompanied the report captions use situation which sent the agency allocated investment capital construction and the competent authority report review of construction works Basically, the program, the project according to the prescribed regimes;
c) towards the national target program, national key projects by the National Assembly decided to investment undertakings, in addition to the provisions in point a and point b of this clause have to establish the settlement reports Government looked to the National Assembly.
3. Pursuant to the settlement of the unit using the approved budget, unit-level estimation on reporting settlement the State budget in the scope of delivery management unit supervisor estimation; for estimating unit level I sent the same financial authority level.
Estimation units level I time limit rules the units directly under the estimates submitted report, but be sure to send the report to financial authorities the same level according to the prescribed time limit.
Article 69. Time limit and procedures for payment of the local budget of 1. On the basis of the report of the State Treasury, appraisal, review results for the finalization of the budget estimation units level I and level in the report issued under the budget has to be approved by the people's Council, the local finance agency, established the settlement of local budget process of the people's Committee at the same level.
2. The people's Committee sent the report to the local budget to the Board of the people's Council of the same level to verify; at the same time sent financial agency supervisor.
3. the people's Committee of Council report of people the same level to local budget settlement for comments before submission to the people's Council.
4. Report of the Budget Committee and the Board's assessment of the people's Council was sent to the Council of delegates of the people the same level of 5 working days before the opening of the session between the latter years of the people's Council.
5. The people's Council social review, approve the report issued his budget, sending the people's committees at district level is the latest 5 working days, from the date the report is approved. The people's Committee of the district level of synthesis, created budget settlement district of the people's Councils at district level approval, sending the provincial people's Committee is the latest 5 working days, from the date the report is approved. The provincial people's Committee, the local budget settlement founded the provincial people's Council approve the local budget settlement before December 31 of the following year.
The provincial people's Council specifies the deadline to ratify the budget settlement level, and township level specifies the time limit people's Committee budget report submitted to the Agency specified in clause 2 and clause 3 of this article.
6. In case the settlement granted the local budget has not been approved by the people's Council, the people's committees of the same level and the State Audit Agency has implemented the budget audit levels that should further clarify the content of people's Council request and process it back on time due to the people's Council decided , but not later than 30 days from the time limit specified in paragraph 5 of this Article.
Article 70. Time limit and procedures for payment of State budget of 1. The unit-level I of the estimation of the central budget set the revenue settlement reports, budget management domain to send to the Ministry of finance, State Audit before 1 October of the following year.
2. provincial people's Committee sent the Ministry of finance, the State Auditor reported local budget settlement before 1 October of the following year.
3. At the latest is 5 working days from the date of the provincial people's Council approve the local budget settlement, provincial people's Committee sent the local budget settlement to the Finance Ministry, the State Auditor.
4. On the basis of the report of the State Treasury, appraisal results report of the estimation units level I in the central budget and local budget settlement was provincial people's Council approval, the Ministry of finance, created the report the State budget process and sent the Government state audit of 14 months after the end of the budget year.
5. report of the Government Commission of the National Assembly State budget delay settlement for 16 months after the end of the budget year to for comments before submission to the National Assembly.
6. Report of the Government's State budget was submitted to Parliament at the latest delegations is 20 days before the opening of the session between the years of Congress.
7. Congress considers, approves the State budget settlement is the latest 18 months after the end of the budget year.
8. The sequence of inspection procedure, the bodies of the National Assembly on approved State budget settlement by the Commission of the National Assembly.
9. In case of a settlement the State budget has not been approved by Congress, the Government in the scope of its powers, duties and the State Audit Agency to further clarify the content of the request to Congress the Congress in due time the Congress decision.
Article 71. Audit report-State budget, report local budget 1. State audits perform audit report the State budget before the National Assembly considers, approves.
2. the State Auditor to audit the implementation report of local budget before sending the provincial councils to consider, approve.
Article 72. Handle the State budget balance 1. The balance of the central budget, the provincial budget is used to pay the debt principal and interest on loans of the State budget. The case of the budget remaining extract 50% to the same level of financial reserve fund; extract 50% remain in budget revenues next year; financial reserve fund case has enough level of 25% of annual budget estimates, the number of the remaining balance in the accounting currency of the budget the following year.
2. The balance of the budget, social accounting are in budget revenues next year.
Article 73. Handling of the revenues of the State budget, not right after settlement the State budget was approved after a settlement the State budget and the budgets of local authorities has been approved, the authorized cases detected, incorrect budget rules make handling as specified in clause 65 of this Law and Article 8 was settlement on the budget in the handle.
Chapter VII ENFORCEMENT PROVISIONS to article 74. Instructions executed for some particular content 1. Pursuant to the provisions of this law, the regulations on the management of Government, using the budget for a number of activities in the fields of Defense, security, Foreign Affairs and a number of mechanisms, of financial policy-specific budget for Ho Chi Minh City, one of the central cities, and administrative units-the special economic , report of the National Assembly Committee for comments before the report to Congress, in the most recent session.
2. Hanoi made a number of mechanisms, of financial policy-specific budget according to the provisions of the law on the capital.
Article 75. Transitional provisions 1. Budget settlement for the year 2015, 2016, applied under the provisions of the law on the State budget No 1/2002/QH11.
2. The period of 2011-2015 budget stability is extended to the end of 2016. A stable period of the next budget is calculated from 2017 to 2020. Budgeting for 2016 of the ministries, ministerial agencies, government agencies, other agencies in the Central Government and the local implementation of the following: a) for regular expenditure budgeting, applying the quota allocation of regular budget expenditure estimation of State decision No. 59/2009/QD-TTg on September 30, 2010 the Prime Minister;
b) for estimation of investment expenditure budget development, applying the principles, criteria, norms of capital allocation in the State budget the 2016-2020 period by the resolution of the Standing Committee of the National Assembly. Estimation of investment expenditure budget development in 2016 in the frame of the medium term investment plan 2016-2020 and balanced layout match the speed increase State budget expenditure in 2016 compared to the year 2015.
Article 76. Effect 1. This Act has effect from budget year 2017.
2. The law on the State budget No 1/2002/QH11 expire from the date this law have enforceable.
Article 77. Detailing the Government detailing the article, account was given in the law.
This law was the National Assembly of the Socialist Republic of Vietnam locked XIII, session 9 through 25 June 2015.