Circular No. 162/2012/tt-Btc: The Advance Which Rules The State Treasury

Original Language Title: Thông tư 162/2012/TT-BTC: Quy định việc tạm ứng vốn Kho bạc Nhà nước

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The CIRCULAR stipulated the State Treasury capital in advance _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 123/2004/ND-CP dated 18/5/2004 of the Government regulations on a number of budget financing mechanisms for the peculiarities of Hanoi;
Pursuant to Decree No. 124/2004/ND-CP dated 18/5/2004 of the Government regulation of some financial mechanism specific budget for Ho Chi Minh City;
Pursuant to decision No. 108/2009/QD-TTg dated 26/8/2009 of the Prime functions, tasks, powers and structure of the State Treasury Ministry of finance;
According to the proposal of the Director General of the State Treasury, the Ministry of Finance shall guide the implementation of an advance which the State Treasury as follows: chapter I GENERAL PROVISIONS article 1. The object was to advance which the State Treasury State Treasury advance capital for the following objects:-the central budget;
-The budget of the province, central cities (hereafter referred to collectively as the provincial budget);
Article 2. The scope of State Treasury capital advance 1. The advance which the State Treasury for the central budget to handle temporary shortfall to meet the sudden demand when the State budget is not yet focusing up revenues.
2. The advance which the State Treasury for the provincial budget to implement the projects, the following work: 2.1. The project, the work of the basic construction investment was recorded in the plan needs to accelerate progress to soon complete, mined using effective economy, society is the people's Council of the central cities (hereafter referred to as the people's Council);
2.2. Projects, investments in infrastructure to create source currency repayment of the advance was granted the approval authority to attract investment capital of economic institutions in and outside the country.
Article 3. The principle of advance and the recovery of the advance which the State Treasury-the advance which the State Treasury for the State budget by the Minister of finance decides according to the principle of not affecting the duty payment, paid by the State Treasury.
-The incorrect use advance approved purposes will be withdrawn.
-The State Treasury capital advance is made in the State Treasury, and the Treasury Department, the central cities. State Treasury of the County, district, town, and city in the province were not allowed to perform an advance which the State Treasury.
-Any advance which the State Treasury must repay on time, properly regulated. Cases advance not repaid on time, properly regulated, the State Treasury has the right to extract survives budget Fund to recover the full amount of capital deposited, free advance and overdue advance fee (if any).
Article 4. Responsibility of the capital advance units of the State Treasury units are inherently advance the State Treasury is responsible for the use which the true purpose of advance, advance repayment in full, on time and paid to the State Treasury on the charge of capital deposited under the provisions of this circular. In addition, for advance capital to the State Treasury for the provincial budget, to accelerate construction (as defined in point 2.1 item 2 article 2 to this circular), the provincial people's Committee, the central cities (hereafter referred to as the Committee) is responsible for implementing the advance which the State Treasury in accordance with the resolution of the the people's Council.
Chapter II SPECIFIC PROVISIONS article 5. Capital advance procedure 1. The procedure of advance capital for the central budget total capital advance bases the State Treasury has been approved by the Finance Ministry from the beginning of the year, when the need arises, advance Service State budget set the paper advance under model 1. On the basis of paper advance by the State budget and the capital base of the State Treasury, State Treasury made advance capital for the central budget.
2. Procedure of advance capital for provincial budget-When needs arise which advance the State Treasury, the provincial people's Committee in implementing the following procedures: + case advance to accelerate construction (as defined in point 2.1 item 2 article 2 to this circular): people's Committee to base the resolution of provincial people's Council approved the advance State Treasury capital have text sent the Finance Ministry suggested an advance which the State Treasury. In the dispatch stating portfolio capital advance; advance progress of capital; the progress of the advance repayment of capital; total outstanding capital resources were mobilized (including mobilized by other means such as issuing bonds, bank loans, ...) and is committed to using the correct advance capital purposes, effective, timely repayment, other commitments to the Ministry of finance to review the decision.
+ Event advance to investment attraction projects capital (as defined in point 2.2 clause 2 article 2 to this circular): provincial people's Committee has the Ministry of finance offered an advance which the State Treasury. In the dispatch stating portfolio capital advance; the level of investment of each project; advance progress of capital; source of repayment of the advance and progress of capital and capital commitments to advance the right purpose, effective, timely repayment, other commitments to the Ministry of finance to review the decision.
-After having written approval for capital advance the State Treasury of the Ministry of finance, the people's Committee established the paper advance under model 2 send the State Treasury to advance regulatory capital.
-Paper base of the people's Committee in advance of the State Treasury has been signed, the Treasury Department, the central cities (hereafter referred to as provincial Treasury) made an advance which the State Treasury for the provincial budget.
Article 6. The level of State Treasury capital advance 1. The level of advance capital for the central budget by the Minister of finance decides.
2. The level of advance capital for 2.1 provincial budget. Determining the extent of the advance which the State Treasury-for projects, investments in basic construction was recorded in the plan in the provincial budget as defined in point 2.1 item 2 article 2 this circular: advance level should ensure the principle of outstanding capital of the budget (which includes the advance of the State Treasury and the other sources) does not exceed 30% of the total construction investment capital in the country's provincial budget annual (Hanoi and Ho Chi Minh City do not exceed 100%). In that, the total cost of the basic construction investment capital in the country's annual provincial budget included: + basic construction investment of domestic focus in the provincial budget's balance;
+ Capital construction from land use earner;
+ Additional sources have the goal of basic construction investment of stable nature from the central budget (if any).
+ Capital construction from Lottery revenues.
-For projects, investments in infrastructure have advance repayment income as defined in point 2.2 clause 2 article 2 this circular: advance rates are determined according to each specific case on the basis of the ability of the State Treasury and the specific needs of the provincial budget.
2.2. specific capital advance Levels by the Minister of finance decides.
Article 7. The term of the advance and retreat of capital 1. The term of the advance for the central budget: no more than 12 months from the date of the advance which the State Treasury.
2. The term of the advance and the withdrawal of capital from provincial budget: – for the advance to the provincial budget to accelerate the progress of construction projects have been recorded in the province's five year plan, the city (as defined in point 2.1 item 2 article 2 to this circular): + advance deadlines : a maximum of 12 months from the date the State Treasury signed advance in paper advance capital for the State Treasury.
+ Deadline to withdraw capital: in the year of the budget that the Finance Ministry was advance approval. After the time corrects budget settlement that year, advance funds expire.
-For the advance to the provincial budget to invest in infrastructure projects to attract investment capital (as defined in point 2.2 clause 2 article 2 to this circular): + advance deadline: by the Finance Ministry to decide.
+ Deadline to withdraw capital: a maximum of 12 months from the date the Ministry of finance approved advance; the case of the exit multiple times, then the time limit on the application of the final drawing. After the deadline to withdraw capital, advance funds will expire.
Article 8. Advance recovery 1. Recovery of advance when to limit-to the central budget: before to limit recovery of advance of 15 days, the State Treasury informed the Service State budget to arrange advance repayment sources.
-With respect to provincial budget: before to limit recovery of advance of 15 days, the provincial Treasury to inform financial authorities to arrange advance repayment sources.
When to limit that advance has not been repaid, the provincial Treasury has the text sent to the provincial people's Committee said overdue advance repaid and fees overdue advance.
After 1 month from the due date to reimburse that advance has not been repaid, the State Treasury Ministry report about the quote exists, the city budget funds to advance recovery fee, advance and fees overdue advance. On the basis of approval by the Ministry of finance, the State Treasury informed the Committee about the extract survives budget Fund to recover the advance and overdue advance fee; The provincial Treasury to charge overdue advance and make excerpts exist provincial budget Fund to recover the advance and overdue advance fees.
2. Recovery of advance of improper use purpose: 2.1. The use cases which advance the State Treasury not true purpose has been approved by the Ministry of finance will be withdrawn before maturity.

2.2. Based on the report, concluded that use of capital is not the correct advance the purpose of the competent State agencies, report the situation to use advance capital to the State Treasury of the unit was to advance the capital against the proposed categories of the advance which the State Treasury; The State Treasury made advance withdrawal using improper purpose. Advance recovery processes using improper purpose for the local budget are as follows: the State Treasury Ministry of finance report and notified in writing to the provincial people's Committee about improper use of advance and advance capital purposes have yet to withdraw the remaining cancellation capital (if any); at the same time, the Commission proposal of immediate repayment source layout of inherently advance. The duration of repayment after 1 month from the date of written notice.
Expiry of the refund to which the Committee has not yet repaid in advance, the State Treasury Ministry report about the quote exists, the city budget funds to advance recovery fee, advance and fees overdue advance. On the basis of approval by the Ministry of finance, the State Treasury informed the Committee about the extract survives budget Fund to recover the advance, advance fee (if any) and fees overdue advance; Provincial Treasury made advance fee (if any), advance fee expired and extract survives budget funds to advance recovery fee, advance and fees overdue advance. Overdue advance fee is calculated from the date of written notice to the provincial people's Committee on advance use of incorrect purposes.
Article 9. Advance fees and fees overdue advance 1. Fees:-advance fee which the State Treasury to be applied for is 0.15%/month (30 day) calculated on the outstanding balance of the advance.
-Overdue advance fee is calculated using the basic interest rate by the State Bank announced at the time of charge overdue advance. Advance fees overdue by advance fee expired and the number of days overdue.
2. Payments and manage expenses:-cost of the advance monthly payment for the State Treasury and is calculated on the outstanding balance of the advance and the actual number of days in advance.
-Overdue advance Fees paid when withdrawing advance overdue and is calculated on the outstanding balance of the advance and the number of days past due advance.
-The State Treasury management, using advance fee which the State Treasury and overdue advance fee as prescribed by the Ministry of finance.
Article 10. Accounting, report-The advance, advance application fee, repayment of capital (including the advance fee and fees overdue advance) the State Treasury accounting according to the index of the current state budget and in accordance with the regulations of the Ministry of finance.
-Periodically (month, quarter, year) the provincial Treasury advance situation report, recovery of the advance and the fee advance, advance fee expired sent the State Treasury before the 15th of the month, the quarter after, reports for you, before the day 20/2 of next year for the reporting year. The contents, forms of reports by the State Treasury of specific guidelines.
-Six months and a year, the State Treasury Ministry of finance report on the situation of the advance, the recovery of the advance which the State Treasury.
Chapter III IMPLEMENTATION article 11. The Mission of the State Treasury and the relevant unit 1. Service State budget host, in cooperation with the State Treasury building plan in advance which the State Treasury for the central budget every year the Ministry of finance to review the decision; hosted, in cooperation with the State Treasury made the advance and repay the advance of the central budget, payment of the advance of the central budget for the State Treasury.
2. The State Treasury hosted, in cooperation with the State budget and the relevant units of the Ministry of finance to consider the decision to advance the capital budget for the Treasury Department, the central cities.
3. the people's Committee has the responsibility to report the situation to use advance capital for the State Treasury under model 3 quarterly (on front 15 of the first quarter after).
4. The Department of finance, provincial Treasury, central cities must coordinate closely in the planning of incomes and expenses budget, urging currency lodging, ensure the advance and use which logical, timely, effective, repaid the advance and payment of the advance which the State Treasury in full and on time.
Article 12. Effective enforcement of this circular are effective from 01/01/2013 and replaces circular No. 49/2005/TT-BTC dated 9/6/2005 of the Ministry of finance instructed the advance which the State Treasury for the State budget. The previous regulations of the Ministry of finance and the State Treasury on the advance funds for the State budget left to this circular are not effective enforcement./.