Circular No. 211/2014/tt-Btc: Provisions On Implementation Of State Budget Estimates, 2015

Original Language Title: Thông tư 211/2014/TT-BTC: Quy định về tổ chức thực hiện dự toán ngân sách nhà nước năm 2015

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CIRCULAR regulations on implementation of State budget estimation by 2015 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ a base resolution of key Congress XIII 78/2014/QH13 10 November 2014 estimation about the State budget in 2015;
The base of the resolution No. 79/Expo 2014/QH13 on November 14, 2014 about allocation of central budget in 2015;
Implementing decision No 2136/QD-TTg dated November 28, 2014 by the Prime Minister on the allocation of State budget estimation in 2015;
At the suggestion of the Director of the State budget;
The Minister of Finance issued a circular regulating the implementation of the State budget estimation in 2015.
Chapter I the ALLOCATION and DELIVERY of EXPECTED STATE BUDGET in 2015 article 1. Revenue divisions and tasks for the local budget expenditure 1. 2015 continues to make stable in percentage (%) of the Division of revenue between the central budget and local budgets have been National Assembly Committee decided in 2011; a stable balance additional number (if available) from the central budget to local budgets according to the level of the National Assembly was decided by 2014 and complement local budgets to implement reforms salaries to base wage 1,150,000 VND/month and are the prime delivery to each locality in decision No. 2138/QD-TTg dated 28/11/2014. Continue to implement environment protection tax for goods produced in the country is the revenues split between the central budget and local budgets; environmental protection tax from import-export operations by the customs revenues to the central budget revenues is entitled to 100%; money sanctioning administrative violations of law handling administrative violations of local budget revenues is entitled to 100%; private arenas sanctioning administrative violations in the field of traffic safety on road, rail and inland waterways is the regulatory Division revenues of the central budget, local budget, 70% to 30%.
2. The hierarchy of sources of revenue, the task between the budget of the local government levels, the percentage (%) of the Division of revenues between levels of local budget and additional numbers from the budget balance superior to subordinate budget made stabilization in the correct resolution of the people's Council and people's Committee's decision with regard to the local budget in the period of stability budget. At the same time, additional provincial budget balance to make reform of the salary according to the resolution of the provincial people's Council and people's Committee's decision on the same level.
3. implementation of mechanisms using money earner in the local budget to balance investment in building infrastructure, socio-economic, and the local needs using a minimum of 10% of the total amount of land use, land rental to perform measurements, land registry , certification, database building and land register, modify record.
Capital of land development fund are State budget allocation, deployed on the local budget estimation, was granted at the beginning of establishment, periodical annual supplement; mobilization from the other funds, including Capital aid, funding, support or management of international institutions, organizations and individuals in the country and abroad under a program or project, sponsors, trustees under the provisions of the law.
Based on the annual land use plan, the provincial people's Committee of the people's Councils at the same level determine which State budget grants for land development fund when established, the level of additional citations for specific land development Fund every year to suit the actual conditions of the locality.
Private money for land use of 4,306 trillion in 2015 arising and have delivered the State budget revenue estimates on the Ho Chi Minh City, the central budget to 100% according to resolution No. 79/2014/QH13 on 14/11/2014 National Expo about the allocation of central budget in 2015.
4. implementation of resolution No. 68/2006/QH11 on 31/10/2006 of the Parliament, lottery revenue not taken on balance, local budget, administered through the State budget. The provincial people's Committee to strengthen monitoring, inspection and surveillance for business activities of lottery companies, ensure compliance with the provisions of the law on lottery business and market control measures of the Ministry of finance; at the same time, the base ability collectible lottery in 2014 and 2015, the provincial people's Committee of the people's Councils at the same level to allocate this revenue to invest in public works in the fields of education, health and local social welfare under the direction of the Prime Minister and the instructions of the Ministry of planning and investment The Ministry of finance.
Article 2. Distribution and delivery of expected budget revenues 1. The Ministry, the central agencies, people's committees of provinces and cities under central deployment of assigned revenue budget in 2015 for the units, grant under the Government guarantee a minimum level of revenue estimation by the Prime Minister. In addition to the delivery of expected budget revenues, the Ministry, the central organ, the people's committees of provinces and cities centrally tasked with collecting a career for the subsidiaries (if any).
2. The allocation and delivery of budget revenue estimates are based on the review, analysis, reviews the full revenues generated and the results of budget revenues in 2014; the base policy, the law on budget revenues; the forecast economic growth of each of the sectors, each sector, the production and business situation of the taxpayer; request to strengthen inspection, test, implementation of measures to combat smuggling, fight shifted price, tax evasion, commercial fraud, enhance tax debt money urge and coercive tax debt, limiting the new debt incurred, timely recovery of taxes, penalties, findings through inspection, check; full time income on the State budget revenues land use be extended money to the State budget deadline in 2015.
Article 3. Distribution and delivery of State budget expenditure estimation 1. Distribution and delivery of investment and development expenditure estimation: ministries, Central and local authorities allocated, investment spending estimates developed from State budget must comply with the provisions of the law on the State budget, the investment law, Directive No. 1792/CT-TTg dated 12/10/2011 by the Prime Minister on strengthening the management of capital investment from the State budget and capital Government bonds. Focus capital disposition from the State budget to complete and accelerate critical projects, the national target program, the key project; prioritize capital disposition for the buildings, the project has the ability to finish, put to use, exploit in 2015; construction debt payments; the layout of the capital advance account refund at the discretion of the Prime Minister about planned capital development budget in 2015; do not arrange capital for new projects not enough under the rules or procedure not yet really urgent. The implementation of investment projects within the assigned plan capital levels, does not give rise to basic construction debt.
In addition to the implementation of the allocation, disposition and capital investment spending estimates as above, the province of the central cities, noting some of the following:-the layout pay enough (both principal and interest) the mobilization of investments as stipulated in paragraph 3 article 8 the law on State budget Public debt management Law, to limit pay in 2015; charged on loans incentives credit program solidified canals, traffic infrastructure, rural villages, fisheries infrastructure, religious programs in the background beyond the flood plains of the Mekong River are due to charged in 2015. Make sure the layout enough capital from the local budget for the project, the program was supported by the central budget in part to accomplish the goals of the project, the program.
-Priority of investment capital for development of local budgets for investment projects of forest regeneration from tax revenue resources for natural forest timber annually under the provisions of the law on the State budget.
-For the ODA project management: local-focused reciprocal financing arrangement from the local budget for the project according to the commitment.
-Allocation and investment spending estimates developed for the agencies, subdivisions and subordinate authorities with regard to the field of education and vocational training, scientific and technological fields are not lower than the level of the Prime Minister assigned to the field.
-Cases in need of raising capital to invest in the construction of infrastructure works in social-economic due to provincial budget guarantee in the portfolio during the 5-year plan (2011-2015) was provincial people's Council to decide, then allowed to mobilize capital in the country, ensuring the maximum mobilization of outstanding levels do not exceed the 30% of capital construction in the country's provincial budget in 2015 according to the provisions of the law on the State budget and the writing guide. Particularly for the city of Hanoi, Ho Chi Minh City, the level of financing done under government regulations in the Decree on the financial mechanism specific budget for the city of Hanoi and Ho Chi Minh City.
2. Allocation and expenditure estimation social-economic career, defense, security, administration, 2015:

a) ministries, Central and local authorities when the allocation, expenditure estimation social-economic career, defense, security, administrative management to ensure funding to implement these important duties under the provisions of the law, the task of the Government, the Prime Minister decided, enough funding to implement the policy , the regime enacted, actively devoted to perform common source, education law under the common Law, education law, mediation work in the base under the provisions of the law on mediation in base and implementing overall project to simplify administrative procedures, paperwork and the related database to manage residential period 2013-2020. At the same time, make sure the required strictly budget spending, savings, efficiency, contribute to make the goal of socio-economic development, national defense and security assurance, ensuring enough sources to make the social security policy.
b) for the Ministry, the central authorities and the local when the allocation, expenditure estimation social-economic career, defense, security, Administration (including funding to reform the wage 1,150,000 base salary/month) to the unit using the budget to ensure correct joints estimation genus are the prime delivery The Ministry of finance guidelines, Council decision, Sapp delivered both in total and in detail under each sector spending; allocation of expenditure estimation is the right mode, standard, budget costs according to the provisions of the law on the State budget.
Strengthens financial autonomy, the responsibility of agencies and units; make savings, combating waste, associated with the mechanism of securities often genera for the agencies; accelerating the renovation works and the financial mechanism for the business units; gradually adjust rates, services charges according to the roadmap fits people's income; the business units conditional public self-reliance often genera, the genus development investment construction project of the renovation works the authority to review the decision.
-Allocation of budget estimates, 2015 for the agencies, subdivisions, subordinate authorities with regard to the field of education and vocational training, scientific and technological fields are not lower than the level of the Prime Minister's spending estimates were delivered. When allocating expenditure estimation communication education and vocational training-guaranteed funding to carry out the task of the level in which the attention of funding made the task of universal preschool 5 years including training missions, fostering educational quality preschool education institutions; ensure funding support policy study costs and tuition exemption Decree 74/2013/ND-CP on 15/7/2013.
Complete the development of preschool education by decision No. 60/2011/QĐ-TTg dated 26/10/2011 Prime rules of some development policies preschool 2011-2015 period and decision No 149/2006/QĐ-TTg dated 23/6/2006 Prime Minister's approval of the project "development of preschool period 2006-2015".
-For more details the career of environmental protection: the provincial people's Committee based estimation of Financial Affairs Minister, the policy mode, the volume of tasks to perform, based on the reality of the local people's Councils of the same level. In it, focus the funding arrangement to handle medical waste, sanitation in schools, garbage disposal, shopping facilities for garbage, handle environmental hot spots.
-For medical career: spending time in not yet counted allowance, allowance for surgery, procedure and part of the salary to price services, healing, ministries, central agencies and the local when allocating and budgeting for the base doctor, healing layouts ensure State budget according to the current rules.
Budget estimation base delivered in 2015, the province, the city of centrally arranged funding to implement the policy, the Central regime issued to the entitled subjects entitled policy right from the first months of the year 2015. From 1/1/2015, make allowance as stipulated in Decree No. 136/2013/ND-CP dated 21/10/2013 of government regulation of social assistance policy for the object are the monthly social allowance in poor households, orphans, children with no fall by feeding source the live audience, in the basis of social protection; at the same time the local budget expense layout not supported unemployment insurance premiums of workers joined the unemployment insurance (State supported a maximum of 1% of salary Fund, unemployment insurance premiums of workers who are joining the unemployment insurance and guaranteed by the central budget according to the provisions of the law on employment).
3. Allocation, assigning additional resources spending estimates have goals to accomplish national target programmes, programmes, projects, missions, 2015: genus estimation base made the national target program, the program, key projects and a number of other prime task was assigned , ministries, central agencies, people's committees of provinces and cities centrally implement allocation, delivery estimate for the subdivisions subordinate authorities, ensure thorough principles of saving, focused allocation of the funding for the mission objectives focus, ensure the key goals , the content of each program, the project has been authorized.
In addition, the allocation of funding to implement the national target program in the direction of focus for important goals, urgency, completed the scoring in the year 2015. Along with support from the central budget, the province, the city of centrally arranged local budget and mobilize the resources of other legitimate the effective implementation of the national target program on the area in which the local bases on the ability of the budget and the actual situation of priority local budget allocation to implement the target program building new rural country.
In 2015, continuing the layout program 135 career capital (production support, maintenance maintenance), which policy of career support rapid and sustainable poverty alleviation for poor districts according to resolution No. 30a/NQ-CP on December 27, 2008 of the Government (including the cost of the health care exchanges in forest protection support of rice) in the national target programme for sustainable poverty reduction.
4. Allocation and estimation of loans, aid from foreign capital: ministries, Central and local authorities must allocate more for each unit of use, detailed under each program, project and ensure correct joints with the total cost estimates have been the prime delivery.
5. The layout of the budget reserve to local authorities under the provisions of the law on the State budget and not lower the level of redundancy were the prime delivery to actively perform remedial, prevention of disaster, disease ... According to the provisions of the law on the State budget.
6. In the process of deciding the allocation of revenue estimation, budget, the case of the people's Council decided to grant his revenue estimates are entitled according to the prescribed regimes higher level on delivery, the estimated spend on the corresponding increase in layout (not to mention increased from land use earner) , after taking the 50% of the salary reform done as a rule, the rest need to perform the task, mode, key policies are decided by the authorized, handle debt settlement construction volume according to the prescribed regimes and under the direction of the Prime Minister additional backup, local budget, increase the financial reserve fund to the initiative in the operating budget process.
7. The ministries, central agencies and the local delivery plan capital investment for the owner to detail the type of contents Clause, the State budget according to the decision No. 33/2008/QD-BTC dated 2/6/2008 of the Ministry of finance, project code under decision No. 90/2007/QD-BTC dated 26/10/2007 of the Ministry of finance , Decision No. 51/2008/QD-BTC dated 14/7/2008 of the Ministry of finance and the text additional instructions of the Ministry of Finance (if available).
Estimation units level I plans to allocate the genus regularly delivered to the unit using the budget, detailing to the type, terms and codes national target programme issued decision No. 33/2008/QD-BTC dated 2/6/2008 and additional documents of the Ministry of finance; in that particular source delivery save 10% (if any) prescribed to make reform of the salary.
For State agencies implement self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 and Government Decree No. 118/2013/ND-CP on 7/10/2013 of the Government revising, supplementing a number of articles of Decree No. 130/2005/ND-CP , the allocation and delivery of estimates made as specified in circular No. 71/2014/TTLT-BTC-BNV 5/30/2014 of the Ministry of finance, the Ministry of the Interior regulations self-reliance responsible use administered funding for State agencies.
For some educational institutions public University self-assurance commitment when the entire operational funding and investment often made self-reliance comprehensive responsibility as stipulated in resolution No. 77/NQ-CP on October 24, 2014 the Government piloted the renovation works for the institution of public University the period 2014-2017.

With regard to the implementation of autonomy public accountability of finance as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006, the allocation of Government and entrusted financing currency, the State budget based on the assigned task, classify business units cost estimation, the State budget ensures regular activities in the early period of stability is the approval authority (for the self-assured part costs of activities and business units due to the State budget ensures the entire operating costs); detailed estimation of 2 parts: the estimation of State budget for operational expenditure estimation portion, often not function regularly.
For the public, not yet competent authorities decisions autonomy, responsible for finance as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006, the Government allocated and assigned the genus to the estimation procedures operate infrequently.
As for the subject, science and technology projects using the State budget according to the provisions of Decree No. 115/2005/ND-CP dated 19/9/2005 and Decree 96/2010/ND-CP dated 20/9/2010 of the Government revising, supplementing a number of articles of Decree 115/2005/ND-CP; Decree No. 08/2014/ND-CP dated 27/1/2014 Government of detailed rules and instructions for the implementation of some articles of the law on Science and technology, the Decree 95/2014/NĐ-CP on 17/10/2014 of government regulations on investment and financing mechanism for scientific and technological activities , the allocation and delivery of cost by 3 parts: funding mission science technology, funding, funding operations. When making cost estimates made science and Technology Mission for the unit to use the budget, ministries, central agencies delivered details under each subject, which stated the project funding is allocated, the funds were not allocated stock as specified in circular No. 93/2006/TTLT/BTC-S & T on 4/10/2006 of Ministry of finance The Ministry of science and technology stock funds mode Guide by subject, science and technology projects using the State budget.
Regular operation funding from the State budget of the institutions of science and technology and distribution estimation according to the provisions of Decree No. 115/2005/ND-CP dated 19/9/2005 of the Government regulation mechanism of autonomy, responsibility of the institutions of science and technology established and Decree 96/2010/ND-CP dated 20/9/2010 of the Government modified the supplement some articles of Decree 115/2005/ND-CP, circular No. 121/2014/TTLT-BTC-BKH & CN on August 25, 2014 of the Ministry of finance, the Ministry of science and technology of construction estimating guide, manage, use and settlement expense make regular tasks according to the function of science and technology organization.
8. for the district, the County, Ward made the pilot not held people's Council, the allocation decision and the estimation made by the guidance in circular No. 63/2009/TT-BTC on 27/3/2009 of the Ministry of Finance regulates the work of estimating, project organization and district budget-settlement , district, ward where no organized the people's Council.
9. In 2015, implementation of management information system of the budget and Treasury (TABMIS); Therefore, in addition to the content distribution, estimation guidance in this circular, the central agencies, ministries and localities to join the TABMIS done right specified in circular No. 107/2008/TT-BTC on 18/11/2008 and the text number 3528/BTC-GOVERNMENT EXCESSIVE on 23/3/2010 of the Ministry of finance.
Article 4. Make supplies of financial mechanisms to implement the regime wages, subsidies in 2015 according to the resolution of the National Assembly, decrees of the Government and the decision of the Prime Minister 1. Ministries, central agencies when allocating and budgeting for the subdivisions of active units guide save 10% often (in addition to the salary and wage nature) estimation in 2015 rising more than expected in 2014, taking the part of revenues is to leave according to the prescribed regimes , the residual source of salary reform the previous year 2015 (if any) to implement wage increases for low-income people under resolution No. 78/2014/QH13 on 10/11/2014.
2. the people's committees of provinces and cities under central when allocating and budgeting for lower level budget is determined taking the Save 10% by 2015 often genera (not including expenses salaries, wages in nature) guarantee not lower the level of the Ministry of Finance has instructed; The people's Committee, the local level when allocation and assigning the estimation for the subdivisions do not include 10% saving on regular spending in 2015 (not counting the business units implement public finance mechanisms under the provisions of Decree No. 43/2006/ND-CP on 25/4/2006 , Decree No. 115/2005/ND-CP dated 19/9/2005, Decree 96/2010/ND-CP dated 20/9/2010 of the Government revising, supplementing a number of articles of Decree 115/2005/ND-CP and State agencies implement self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 and the Government's Decree No. 117/2013/ND-CP on 7/10/2013 of the Government revising, supplementing a number of articles of Decree No. 130/2005/ND-CP), to implement the reform mode of salary in the year 2015, including implementation of salary increases for low-income people under resolution No. 78/2014/QH13 on 10/11/2014.
3. To make reform of the wages, the local to use: + 50% increase in local revenue in 2014 compared to the estimate (not counting the rising number of land use charge) was the Prime Minister. The local case difficult, self-rate for more details from local low income, increase currency in 2014 versus estimates was small and delivered by the Prime Minister for the local implementation of salary reform when there are difficulties due to the harmonic sources are increased revenues between levels of local budget The Ministry of finance will consider concrete to determine the number of steady currency take on reform implementation source wages in 2015; at the same time the report synthesized the Prime results;
+ 50% increase in local revenue (not including increased land use charge) 2015 estimates expected in 2011 is the prime delivery;
+ Sources of salary reform implementation in 2014 have not used switch;
+ 10% savings often genera (not including salary, salary nature) estimation of 2011 has been assigned authority.
+ 10% savings estimates often genera (not including salary, salary nature) genus 2012 estimates increase in expected spending in 2011 has been assigned authority.
+ 10% savings estimates often genera (not including salary, salary nature) estimation genus 2013 rising more than expected spending in 2012 has been assigned authority.
+ 10% savings estimates often genera (not including salary, salary nature) estimation genus 2014 expected increase in spending in 2013 has been assigned authority.
+ 10% savings estimates often genera (not including salary, salary nature) by 2015 increase expenditure estimates expected spending by 2014 has been assigned authority.
+ 40% of earned leave according to the mode of 2015; private health sector is 35%, after deducting the cost of smoking, blood, fluids, chemicals, supplies, consumables, funds paid to permanent allowance, allowance for surgery, procedure if already in the price structure for examination and treatment. The number of obtained leave according to the mode of the administrative offices and business units not excluding cost of direct service for the currency in the case of this revenue is collected from the work, service or investment by the State from the work, in the service of the State and the privileges were guaranteed State budget costs for collecting activities as : no tuition fees to leave public schools; the number of currency services examination and treatment to leave public hospitals after deducting costs of medication, blood infusions, chemicals, supplies, consumables, ... The number of obtained leave according to the regime to be deducted the cost of direct service for the currency in the case of currency is currency from the jobs, investment by the State service or from the service, work in the privilege of the State, but not yet the State budget ensures operational currency.
+ Has the layout (if any) from the central budget support in the estimation year 2015 to implement reform of the salary to the base wage 1,150,000 VND/month.
4. the people's committees of provinces and cities under central after the implementation of measures such as training on without sufficient sources, the central budget support to ensure implementation sources.
The case of the province, central cities have made great leftovers salary reform after securing funding needs to reform the salary according to the roadmap, reported the Ministry of finance to consider settlement as stipulated in point c Article 1, item 2 decision No. 383/QĐ-TTg dated 21/4/2007 of the Prime Minister.
Article 5. Time allocation, estimation and estimation Tabmis system entry

1. provincial people's Committee to base the decision of the Government of Prime Minister tasked with currency, budget, the Council decided at the same level of revenue estimation, local budget, budget allocation approach provincial and additional levels from the provincial budget for grants under the budget before December 10, 2014. The people's Committee at district level to base the decision of the provincial people's Committee given the task of collecting, your budget at the same level people's Council to decide the estimation of incomes and expenses budget of the district before December 20, 2014. The township-level people's committees to base the decision of the district people's Committee given the task of collecting, your budget at the same level people's Council to decide the estimation of incomes and expenses budget and allocation of social budgeting before 31/12/2014 and implementation often genera estimation allocation according to each type of Table of contents Clause, the State budget enacted by decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance and the Ministry of Finance's text modification, this decision supplements (if any); at the same time submit the State Treasury where the transaction (a) as a basis for payment and control spend. estimation base currency, the budget was delivered, the authorized ministries and central authorities (for the central budget) Decides to allocate the budget estimation, delivered to each unit using the budget; The people's Committee levels (for the local budget) the same level people's Council to decide the State budget revenue estimates in the budget estimates, the decision to allocate a estimates his supply budget to ensure delivery of the estimation of incomes and expenses budget in 2015 to each unit using the budget before 31/12/2014 and the publicity organization estimation the budget according to the provisions of the law on the State budget.
The provincial people's Committee has the responsibility to report the results of allocation, budgeting, local delivery of the Ministry of finance is the latest 5 days after the people's Council of the same budgeting level decision in accordance with the provisions of article 40 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget and 5.3 part III section 5-point circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance; report capital mobilization levels in 2015 according to the paragraph 3 article 8 the law on the State budget, the outstanding capital of the local budget to 31/12/2014 of the Ministry of Finance before 31/12/2015; reporting currency, and the balance of financial reserve fund as defined in Section 19.3 Points 19 section IV circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance.
2. estimation base currency, budget in 2015 is the Prime Minister, the people's Committee, the unit of estimation of level I of the central budget and local budget levels make allocation and estimation of incomes and expenses budget for the unit using direct budget in accordance with the provisions of Decree 60/2003/ND-CP on 06/06/2003 of government regulation details and guidelines for implementing the law on the State budget, circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree 60/2003/ND-CP and additional guidance in this circular (financial agency report according to model No. 1a, 1b and 1 c attached to this circular). In that note a few points: a) within 7 working days from the date of receiving the distribution plan budget estimates, financial institutions must have written notice of assessment results. If the 7 working days that financial institutions not have comments considered as agreed with the Agency's allocation approach, the unit has posted the financial agency. The case of the financial authorities agreed with the allocation approach, the heads, the budget allocation for immediate delivery estimates for units using the budget, Council sent financial agencies, the State Treasury at the same level (according to the model No. 2a, 2b and 2 c attached to this circular) and the State Treasury where the transaction (send through the unit using the budget a unit for details). The case of financial institutions, the adjustment proposal within 3 working days from receipt of the text of the financial agencies, agency, distribution unit, adjust and send back the financial agencies to unify; case of inconsistency of content regulators, reports the Authority considers the decision as defined in Point 1.5 of section 1, part IV, circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance.
b) where after the date 31/12/2014, unit-level estimation I haven't finished allocation estimate assigned, the unit must report to financial authorities the same level to consider, decide to extend the time allowed for distribution estimation. Estimation allocation time stretching at the latest until 31/12/2015; so this time limit, the general financial reporting authority reduced adjustment expenditure estimation of unit to additions to reserve budget as stipulated by the Government. Cases due to objective reasons, beyond the jurisdiction of the unit not approved by the terms of the authorized organization, implementation mechanism mission..., the estimation level I have to finish the period expected to financial institutions for long stretches of time allocation, slow song for no more than 31/3/2015; so this time limit, the remaining estimation has not allocated will adjust the unit's expenditure estimate reduced to additions to reserve budget according to the regulations.
c) When allocated, the estimation for the unit to use the budget, estimating unit level I must make allocating to reimburse the sum was an advance, the receivables according to the decision of the competent authority; the case of estimating distribution units for the account to this recovery, financial institutions have written notification to the agencies and units for re-allocation, and notify the Agency of the State Treasury at the same level to temporarily not yet funding until getting a distribution as prescribed above.
In the process, ministries, central agencies and the local are additional objectives need urgently the allocation and use of funds for your purposes, timeliness.
d) cases in January 2015 units use the budget not yet competent decisions, financial institutions and State Treasury funding to perform the task for the units directly under the budget according to the provisions of article 45 of Decree 60/2003/ND-CP dated 6/6/2003. After July 31, 2015, the State Treasury pause level funding for the unit to use the budget (except special cases must be approved in writing the opinion of the financial institutions Council level).
3. The import of Tabmis system estimation is performed as specified in circular No. 107/2008/TT-BTC on 18/11/2008 and the circular No. 123/2014/TT-BTC on 27/8/2014 of the Ministry of finance.
Chapter II MANAGEMENT ORGANIZATION, OPERATING the STATE BUDGET article 6. Revenue management organization 1. The people's Committee levels, tax authorities, customs and other relevant agencies are responsible for: implementing organization-right from the beginning of the year the work of budget revenues, ensure the correct collection, currency, currency promptly under the provisions of the law. Do not propose the enactment of new policies reduce revenue to the State, except cut taxes to implement international commitments.
-Continue implementing effectively the tax law was amended and supplemented the law on amendments and supplements as some articles of the law of tax management; Law on amendments and supplements to some articles of the law on personal income tax; Law on amendments and supplements to some articles of the law on value added tax; Law on amendments and supplements to some articles of the law on enterprise income tax; Of law handling administrative violations and timely deployment of financial policy mechanisms, from the new tax. Implementation review of licenses granted mining to implement currency right, timely enough and account currency money mining permission. At the same time, monitor the amount of land use has extended to hold currency in full, promptly on the State budget when due to file.
-Continue to implement the collection of fees as prescribed by law, the local seriously implementing Directive No. 24/2007/CT-TTg dated 01/11/2007 by the Prime Minister on strengthening rectify the implementation of the provisions of the law on fees, policies to mobilize and use the donations of the people. To the unit have the funds that perform tasks when making long currency the type of fees under Directive 2007/24/CT-TTg, people's committees of provinces and cities under Central Councils report report the same level of proactive support funding arrangement for the unit from the local budget.
-Rigorous organization Directive No. 33/2008/CT-TTg dated November 20, 2008 of the Prime and Directive No. 05/CT-BTC dated 21/12/2012 of the Minister of Finance on the rigorous fiscal policy and the conclusions and recommendations of the audit, Agency inspectors.
2. Tax agencies, customs strengthen monitoring, inspection and control the goods name declarations, code, tariff, value, quantity, tax declaration of individual institutions; timely detection of cases of incorrect statements, not enough tax to take measures to rectify.
Tax debt amount classification according to the rules, in cooperation with the competent authorities implement the measures urging the match to recover the money owed taxes to the State budget for each taxpayer in the correct procedure, the order prescribed by the law. Boost inspection, tax inspection, which focused inspection, checking the high-risk business tax, higher risk businesses was reimbursement, corporate use of illegal billing against lost for the State budget. The high risk areas, there are signs the transfer price, the transfer of capital operations, electronic commerce, Internet business, foreign contractors, real estate business, finance, banking, ... to access the full collection on the State budget of tax funds were fraudulent. Focus on promoting reform of the tax administration procedures to reduce the time, cost the taxpayer contributes to the development of production, business.

3. The Ministry, the central agencies, the local interest in the direction of public property management, land use management from the planning of land use, set the record, certificate of land use, land transfer to management and budget revenues in full, promptly according to the prescribed regimes , as the revenues from auctions of land use ensure to avoid losses and waste public property. Promote the rearrangement, handling of State-owned land under decision No. 9/2007/QD-TTg dated January 19, 2007 and the decision No 140/2008/QD-TTg dated 21/10/2008 of the Prime Minister to ensure the progress under the direction of the prime directive at 27/CT-TTg dated 25 August 2014 on strengthening the management of the head office , active career base.
Article 7. Governing the State budget estimates of the Ministry, the central agencies, local units and use the budget budget implementation within the assigned budget estimation; financial institutions, the State Treasury operating organization within the budget estimation, implementation of strict spending controls ensure your purposes, standards and norms, modes of State regulation. In that note: 1. expenses from the source of loans and aid made the disbursement, expenditure control according to the guidelines:-for estimating the genus from the capital, with aid money: make correct estimates and implementation mechanisms as domestic capital sources (unless otherwise stated, the agreement made under the agreement).
-For expenditure estimation from capital aid, according to the method of record ceasing the State budget: + estimation from loan source: made in range estimation. If the actual disbursement progress of project estimation beyond the assigned ministries, Central and local authorities to promptly report the Ministry of planning and investment, the Ministry of finance to the General authority to decide.
+ Estimated spending from capital aid: follow the reality of project disbursements.
2. Directing bodies, relevant units to coordinate with financial institutions to actively deployed capital in the first year for the projects of special importance according to the prescribed regimes, for building renovation works the dikes, irrigation, disaster prevention, disease, flood recovery migration out of the project, the avalanche danger as the project authority decision.
3. Do not advance to State budget estimates next year, special cases (storm flood disasters, disease, urgent task on defense, security, the mission-critical, urgent, ...) the ministries, central agencies and the local report the Ministry of planning and investment, the Ministry of finance to the General Prime report the Commission of the National Assembly to consider decision.
4. Regularly inspect, assess the progress made in the projects, the works; for the project, the work done is not true progress must promptly decide or report the Agency has the authority to decide to adjust to transfer funds for the project, the progress is fast, capable of completion in 2015 but not yet deployed sufficient capital.
5. In the estimation of often genera 2015 delivered to the ministries, central agencies; The Ministry of Finance announced the payments in foreign currency to the active unit performs. For the equivalent funding from $ 500,000/year over, be sure to spend in foreign currency according to the estimation, the State Treasury is still controlled by estimating the genus by the local currency unit, case by fluctuating exchange rates lead to increased expenditure estimation by local currency has run out but the expenditure estimates in foreign currency, the unit still reported for the Finance Ministry to promptly handle the additional funding by the local currency; the case of funding is under 500,000 USD/year, the ministries, the Central Agency was financing in foreign currency according to the exchange rate at the time of accounting transactions, but does not exceed the estimation by local currency.
6. for the central cities, if irregular spending needs arise outside estimation but not be delayed was that redundancy is not enough budget, then have to rearrange the costs in the estimation was delivered, or the use of the fiscal reserve fund to meet the sudden demand. The provincial people's Committee decided to use the provincial financial reserve fund in accordance with Point e paragraph 3, Article 58 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget.
7. Direct the Agency, in collaboration with the relevant divisions of financial institutions regularly check the implementation of the policy regime in the units, grant under; thoroughly save for State management and career success; perform payroll attached to the mechanism of securities according to the funding arrangement and work efficiency; minimizing expenses, conferences, workshops, festivals, groundbreaking, commencement, inauguration of the work and travel abroad; review the reduction to host the international meeting in Vietnam to suit the situation of the State budget in 2015, the only Prime Minister to host the Conference Forum for the benefit of Vietnam or the responsibility of Vietnam; do not buy the car (except for the vehicle as specified by the law); the layout of the Party Congress of the organization funding the level of funding the Organization of holidays, the anniversary date established by the radical spirit industry save; proactively arranged regularly, prioritizing important tasks, ensure resources made the social security policy and salary adjustments.
The case of the detection level, the unit used the incorrect budget, policy regime, especially its policies related to the implementation of social policy, poverty, ... need to take measures to ensure the timely processing of policy, make the right audience and effectively.
8. Reporting of the implementation of the State budget estimation according to the regulations.
Article 8. Make payment, allocation of funds 1. With respect to the unit using the budget: budget estimation base year is assigned, the unit used the budget implementation of the withdrawal plan by the regime, the costs of the budget has been the competent State agencies issued and tempo, the volume of tasks; ensure the principle of:-expenses paid to individuals (wages, salary, allowance, social assistance, ...) ensure payment to pay each month for the objects affected wages, subsidies from the State budget. The Ministry, the central agencies, people's committees of provinces and cities under central direction and implementation of wage payments through account for paid objects; The State Treasury to coordinate closely with State Bank and the institutions providing payment services implemented seriously pay through an account paid for the objects from the State budget according to Directive No. 20/2007/CT-TTg dated 24/8/2007 by the Prime Minister.
-Extract submitted contributions (social insurance, medical insurance, unemployment insurance, Union funding) in time for the social insurance agency as prescribed by law.
-The temporary nature of expenses or only arise at some point in time as the basic construction investment, shopping, major repair and other casual nature make payments according to schedule, the mass following the prescribed regimen.
2. implementation of the withdrawal plan in the State Treasury for the task below: a) spent on subsidies for newspapers, magazines were delivered in the estimation of the Ministry, the central agencies: the base estimation be the competent agency and the progress of the task are subsidies the newspapers, magazines, do the procedure to withdraw financing in the State Treasury to be paid in accordance with the provisions of circular No. 161/2012/TT-BTC on 2/10/2012 of the Ministry of Finance shall guide the control modes, payment of State budget expenditures through the State Treasury;
b) funding to train pupils in Laos, Cambodia aid expenditures: the base estimation are competent authorities communicate and work requirements, the unit was tasked with training pupils Laos, Cambodia expected withdrawal procedures in the State Treasury to be paid in accordance with the provisions of circular No. 161/2012/TT-BTC on 2/10/2012 of the Ministry of finance;
c) national trade promotion Spending: industry and the subdivisions based estimation and progress of trade promotion programs in countries implementing the withdrawal plan in the State Treasury to advance or payment of funds as specified in circular No. 171/2014/TT-BTC on November 14 in 2014 of the Ministry of finance guidance financial support from the State budget to implement the program of national trade promotion;
d) Spending national tourism promotion: the Ministry of culture, sports and tourism and the subdivisions based estimation and the progress of the task of tourism promotion programs of countries implementing the withdrawal plan in the State Treasury to advance or payment of funds as specified in circular No. 163/2014/TTLT-BTC-BVHTTDL on 12/11/2014 of the The Ministry of finance, the Ministry of culture, sports and Tourism Guide financial management program national tourism promotion period 2013-2020;
DD) funding order produced documentaries and science, cartoons, cinema film according to the policies of the State;
e) additional Spending from the budget balance superior to subordinate budget: additional estimation base balances from the budget to the budget level on the level below are authorized and required tasks, monthly financial authorities granted under the initiative to withdraw the estimation at the State Treasury Board level to ensure budget balance level; withdrawal of township-level budget own estimates at the State Treasury where the transaction;
With regard to supplement the balance from the central budget to local budgets, the estimation of monthly withdrawal in principle not exceed 1/12 of the total additional annual balance level; separately, in the first quarter, the required base, the task of estimating withdrawal rates may be higher than the average on, song of the level of withdrawal estimates both the quarter does not exceed 30% of the year.

The case of the local budget has been estimated advance next year budget supplements from the central budget, need to recover additional expenses in balance from the central budget to local budgets in 2015, the Ministry of Finance notifies the State Treasury except the number recovered on early estimation was given; the remaining estimation section divided in to withdraw. The number has to the local budget are recovered as follows:-for the number of advance in the form of pay then the recovery of advance is also done by the order form to spend money from the central budget.
-For the number of advance in the form of withdrawal of the estimation, the State Treasury where transactions accounting adjustments from the previous application to the central budget and local budget revenues additional levels from the central budget.
Special cases should increase the pace of withdrawal, the provincial people's Committee must have the text suggested the Finance Ministry to review the decision.
With regard to supplement the balance from the budget superior to subordinate local budget, ability collectible source base and asked to perform the task, the Committee level on regulating the extent of withdrawal estimates of monthly budget provided to fit local realities.
The paper base to withdraw the budget estimation of financial bodies, social people's Committee (under the form of C2-9/NS attached); The State Treasury where the transaction examined the conditions: already in the estimation are delivered, within limits, monthly drawing, then the superior budget accounting, budget revenues provided under additional terms and content index of the State budget.
In the case in the superior budget additional estimation advance budget next year for the budget, when it withdrew to advance estimates accounting of incomes and expenses on the budget the following year as a rule.
g) additional Spending aimed from the central budget to local budgets are the Prime intersection in the early estimation is done as follows: traffic estimation base, advance capital according to the mode and the progress of implementation of the program, the Mission (including capital and funding career) by the owner (or the assigned unit performing the task) the report; refer to results of monthly pay by State Treasury agency where trades sent the Department of finance; Department of general financial demands to withdraw additional targeted estimation from the central budget to local budgets (form No. 3 attached), with the paper retract the estimation (according to the model of C2-9/NS attachments) sent the State Treasury where the transaction to withdraw additional capital there from the central budget to local budgets. The maximum withdrawal rate estimation for program delivery, the Mission has been the prime delivery. The Department of finance is responsible for the level of proposed additional targeted funds from the central budget to local budgets to implement the program, the Mission has been the prime delivery; the case of withdrawal of funds to incorrect use of the objective or target but not expended must repay the central budget.
The payment, for the owner and for the beneficiaries of the policy, the mode (the funding) from the State budget funds made under the current rules.
The case of the local budget is targeted supplementary estimates from the central budget the following year (including capital and funding career), need to be recovered in the estimation of additional objectives from the central budget to local budgets in 2015, the Ministry of Finance notifies the State Treasury except number are recovered in the first year estimation , the rest made the estimation at the State Treasury according to stipulations on. The number has to the local budget are recovered as follows:-for the number of advance in the form of pay then the recovery of advance is also done by the order form to spend money from the central budget;
-For the number of advance in the form of withdrawal of the estimation, the State Treasury where transactions accounting adjustments from the previous application to the central budget and local budget revenues additional levels from the central budget.
h) additional targeted case from the central budget to local budgets incurred in the process of implementation of the budget estimate (including the additional advance aimed from the central budget to local budgets) are as follows:-additional Capital there from the central budget to local budgets incurred in the process of organizing make budget estimates to perform the tasks of prevention, remedial disasters, fire, epidemics or sudden, urgent task: based on the decision of the authority, the Ministry of Finance has announced additional text outside the estimation for the local budget. Based on the written notice of the Ministry of finance, the Department of Finance made to withdraw financing in the State Treasury where the transaction.
For additional advance accounts has the objective from the central budget to local budgets: based the decision of the authority, the Ministry of Finance has written notice to financial Department made the withdrawal plan in advance the State Treasury where the transaction. The Department of Finance established the paper retract previous estimation estimating next year according to the regulations.
-For the account of the central budget in advance to the local budget, when the withdrawal of estimating the advance made interim accounting currency, temporarily and perform the prescribed withdrawal (to adjust accounting currency, real spending in the transfer case of supplements for local budgets or temporary reduction of local budgetary revenues temporary reduction of the central budget spending in the case must repay the advance to the central budget).
I have additional capital) from the budget target of superior to subordinate budget at the local level (including the supplement has estimates deliveries outer goal earlier in the year), the base earnings ability and asked to perform the task, the Committee level on regulating the withdrawal of lower level budget estimation for the suit in local reality.
Based on the paper retract the Agency's budget estimates fiscal, social people's Committee (under the form of C2-9/NS attached), the State Treasury where the transaction examined the conditions: already in the estimation are delivered, the progress made, the decision of granting additional authority in the process of doing budgeting; then the superior budget accounting, budget revenues under the correct content of the additional spending has the objective and contents of State budget.
Monthly, at the latest on the 15th of the following month, the State Treasury (for the central budget) and the Treasury, the district (for the local budget) in General, the financial authorities report the same level of results pulled the estimation of additional expenditure balance, replenish your budget goals superior to subordinate budget last month according to regulations the onions. Discovered the local cases draw additional spending to balance estimation, additional objectives are not properly regulated, local Treasury has written notice for financial institutions at the same level know, while pausing to withdraw additional balanced spending estimates, additional objectives are not properly regulated.
Quarterly, the provincial people's Committee has the General responsibility for the Finance Ministry reports the implementation of the central budget funding supplements that aim to implement the policy. Local circumstances do not make a report or report mode do not properly and adequately according to the regulations, the Ministry of finance will halt funding for additional local local until the full report.
On the accounting of the additional clause, advance from the superior budget for budget local subordinates perform as specified for the account in addition, advance from the central budget to local budgets.
3. implementation level by the form of pay for the task below: a) the genus moved capital to lenders under the social policy of the State (the poor, ethnic minorities especially hard in home improvement, production development, Labor export, ...) and other programs other projects, according to the decision of the Prime Minister;
b) Genus transfer funding for the social insurance of Vietnam to pay pensions and social insurance subsidies;
c) equity contribution Spending, close the annuity for the international financial institutions (except the account was delivered in the estimation of the Ministry, the central agency implementation of the withdrawal plan in the State Treasury);
d) Genus-level capital and support for financial institutions of the State under the provisions of the law.
DD) Genus-level offset credit interest rate spreads in the State investment and credit policy incentives for poor households, ethnic minorities and policy objects;
e) spend on investment promotion.
g) support for the public utility business, Defense;
h) additional Spending national reserve and the preservation of national inventories (for those important commodities are delivered to the State enterprises make redundant);
I) genus of sea, Islands program (part of funding allocated to the ministries implemented);
k) implementation of the Special Mission and the other task is granted in the form of money order, national defense and public security organs according to the decision of the competent authority;
l) Genus ensure works for the organ of the Communist Party of Vietnam;
m) irregular aid Spending of the State; other local support to overcome the consequences of natural disasters, floods, except disease;
n) Genus subsidies, grants, financial aid, ordered according to the policies of the State, or the State mission assigned to the business unit, not regularly dealing with the State Treasury (except the contents stated in VND, item 2 article 8 of this circular);
o) record the ceasing of the budget under the regime.
The task using the pay mentioned above is done when the following conditions:-in the estimation are granted authority from the beginning of the year or added in the operating process.
-In the right mode, standards, and norms prescribed budget.
-Full records, vouchers according to the prescribed regimes.
-Have text proposed genus of Heads of units using the budget for the event budget management mode requested.

Upon receiving the records suggest, within 5 working days of the fiscal agency check, considering the conditions of the genus as a rule and pay on the Tabmis system (the central budget by the Finance Ministry, the budget of the province by the Department of finance, the budget entry by the financial district). The State Treasury is responsible in order to recover money from the system and make payments to beneficiaries of the budget in accordance with the content recorded on the pay and the right regulatory regime. Private pay of the Budget Committee of the people's commune by the Township submitted a paper to the State Treasury where the transaction. The case is not yet eligible payment level, but to ensure that the requirements on the nature and progress of work, the financial authorities made interim level according to the specified mode, or by decision of the Minister of Finance (for the task of the central budget) and Chairman of the people's Committee (for the task of the local budget).
The State Treasury is responsible for performing checks the validity, legality of pay; the base content on pay, perform the export budget, fund transfer money into the account or cash according to the prescribed regimes to pay, payments to organizations, individuals are entitled to the budget in the time range specified mode. The case of the vouchers are not valid, legitimate, then slowly for 1 day (from the date of receiving the voucher) must be reported to the financial authorities to handle.
4. On payment of the debt of the central budget implementation in accordance with paragraph 6, section II, circular No. 107/2008/TT-BTC on 18/11/2008 of the Ministry of finance manual supplement some points on the management of operating budgets, the State and the text direction of the Ministry of finance.
Article 9. Make adjustments using the Unit estimates the budget 1. Case of need adjusted estimation between the units directly under the budget that does not change the total cost and details for each field of the genus was given the estimation units, level I decision to adjust, sending financial bodies of the same level to check the balance estimates and make adjustments in the Tabmis estimation , and send the State Treasury where the transaction as a base to control spending, allocations, payments.
For units using the budget to reduce the estimation, the State Treasury check transactions, confirm the balance estimation, confirm the adjustment to the reporting unit level estimation unit I (a fax, photocopying) to notify the units using other budget was adjusted to increase the estimation. For the unit to use the budget to be increased, the financial agency to check the balance confirmation, confirm reduction estimation of unit use other related budget before adjustments increased the estimates for the unit according to the recommendations of the unit-level estimation I. Cases are no longer enough balance to adjust units use the budget report estimating unit level I to adjust again.
2. where the estimation units level I was assigned additional authority to perform tasks arise, if additional financing decision has shown the genus field details and units perform the allocation plans are not submitted to financial evaluation Agency , which allocate delivered the estimate for subdivisions and State Treasury announcements relevant to implementation; the case of estimating additional decision has not detailed the areas of the implementation units and at the latest within 7 working days (from the date of receiving the additional allocation decisions), unit-level estimation I have to submit allocation plans financial evaluation agency according to the regulations.
3. where the adjusted estimation from the expense does not perform self mode to the funding of autonomous regimes, occasional funding to the regular budget, adjust task within the assigned budget estimation not autonomy, not often but has been noted by the Mission in the first estimation decisions or decisions of estimate add-on in the year of the Prime Minister, the Minister of finance units need to have uniform opinions of financial institutions to ensure the allocation of funding to accomplish the assigned tasks.
4. where the adjusted estimation between the Vietnam overseas agencies perform as specified in circular No. 146/2013/TT-BTC dated 22nd October 2013 financial regulation Department's financial management mode, the Vietnam Agency for property abroad.
Article 10. Make the source switch to next year The Ministry, the central agencies, the regulated local spend State budget to reduce drastically the number of source transfer spending, only made the source for some of the remaining tasks and expenses necessary in accordance with the resolutions of the National Assembly.
Article 11. The practice of saving, waste prevention; Prevention of corruption The central ministries and agencies, local organizations and directing the full implementation of the provisions of the law on prevention of corruption, the law practice of saving and waste prevention. Timely processing at the same time, full of violations are detected through inspection, inspection, auditing; clarify the responsibilities of each individual and organization make the regime responsible for the heads of units using the State budget in the budget when the operating management to occur loss, waste, use of the wrong budget policy mode.
Article 12. Made public finances, State budget 1. The Ministry, the central agencies, local direction and full implementation of the provisions of decision No 192/2004/QD-TTg dated 16/11/2004 by the Prime Minister on the public financial regulation with regard to the level of State budget, budgeting, institutions are the State budget support investment projects, construction has used the State budget, the State enterprises, the source of funds from the State budget and the funds available from the contributions of the people and the circulars of the Ministry of public finance, in which note : a financial authority levels) made public the State budget in accordance with the provisions of circular No. 03/2004/TT-BTC on 06/01/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the level of State budget and the situation report made public finance , Circular No. 54/2006/TT-BTC on June 19, 2006 of Ministry of finance regarding public regulation guidelines for the financial support of the State budget for personal, residential.
b) the unit using the budget to perform publicly in accordance with the provisions in circular No. 21/2005/TT-BTC dated 22/3/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the budgeting units and organizations are the State budget support.
c) State enterprises made public in accordance with the provisions of circular No. 29/2005/TT-BTC dated April 14, 2005 of the Ministry of Finance shall guide public finance rules for State enterprises.
d) agencies, the unit is using investment capital development budget made public according to the provisions in circular No. 10/2004/TT-BTC on 02/02/2005 of the Ministry of Finance shall guide the implementation of the public financial regulations for the allocation, management used the basic construction investment of resources in the State budget.
DD) agencies, units assigned to manage the funds available from the State budget and the funds available from the contributions of the people made public under guidelines in circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on the public finances for the Fund comes from the State budget and the funds available from the contributed by the people.
2. promote the publicizing on the mass media the cases of tax evasion, tax fraud, particularly tax not chây on time according to the provisions of the law on tax administration.
3. the publicity expenses, conferences, workshops, festivals, groundbreaking, commencement and travel abroad; 6 month and annual recurring, ministries, Central and local agencies reported the use of funding (financing arranged, funding has been allocated, used, the amount of foreign travel group) of the Ministry of finance to report general authority.
4. Agencies, units, organizations use State assets made public according to the provisions of decision No. 115/2008/QD-TTg dated 26/8/2008 by the Prime Minister on the management, use of State assets in State bodies, public and business units assigned to manage organizations , used state assets.
At the same time to implement decision No 192/2004/QD-TTg dated 16/11/2004 of the Prime Minister, the State budget levels, which are using the budget should make reporting implementation of public regulation and sent authorities to track general general assessment in the country according to the prescribed regimes. The Ministry, the central authorities and the local (MOF) responsible for sending the public report to the Finance Ministry soon after making the 2015 budget estimation and budget-settlement in 2013.
Chapter III IMPLEMENTATION article 13. Terms of implementation 1. This circular has effect from January 1, 2015, and apply for the budget year of 2015.
2. in case of legal documents to be used in reference to this circular are modified, supplemented or replaced by new text shall apply according to the new text.
3. The Ministry, the central agencies, people's committees of provinces and cities under central bases specified in this circular to direct agencies, subdivisions and local-level Government under implementation. The previous provisions contrary to the provisions of this circular, then follow the instructions in this circular. In the process of implementation, if there are obstacles to timely reflect the recommendation of the Ministry of finance to coordinate resolution./.

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