Circular 174/2009/tt-Btc: Provisions On Implementation Of State Budget Estimation By 2012

Original Language Title: Thông tư 177/2011/TT-BTC: Quy định về tổ chức thực hiện dự toán ngân sách nhà nước năm 2012

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CIRCULAR regulations on implementation of State budget estimation by 2012 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ a base resolution of the National Assembly XIII number 14/2011/QH13 on May 10, 2011 State budget estimation of 2012, resolution No. 16/2011/QH13 on November 14, 2011 about the allocation of central budget in 2012;
Implementing decision No 2113/QD-TTg on November 28, 2010 by the Prime Minister on the allocation of State budget estimation by 2012;
The Finance Ministry regulations on implementation of State budget estimation by 2012 as follows: i. ESTIMATION and ALLOCATION of STATE BUDGET for 2012:1. Revenue divisions and tasks for the local budget expenditure: 1. Year 2012 is the second year budget stabilization period in between the central budget and local budget (2011-2015); continue to implement a stable in percentage (%) of the Division of revenue between the central budget and local budgets according to the level of the Committee of the National Assembly decided, with regard to supplement the balance number (if available), the central budget increased under supplementation has been the Congress decision and complements the local budget to implement reform of the salary up to the salary a minimum of 830,000/month and are the prime delivery to each locality in decision No 2113/QD-TTg dated 28/11/2011. At the same time, from 01/01/2012 implementation of environmental taxes, tax law non-agricultural land uses, to fit with the current budget level, determine environmental taxes are revenues split between the central budget and local budgets; land use taxes non-agricultural local budget revenues is entitled to 100%. Private value tax revenues of the Dung quat oil refinery incurred increased and special taxes due to transfer of currency from export-import activities to domestic consumption, according to the agreement signed between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation identified the central budget revenues is entitled to 100%.
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 superior budget balance for the budget, beyond the implementation of stability in accordance with the decision of the people's Council and people's Committee's decision with regard to the budget in a stable period bases, decentralization of some new source of revenue in 2012, the provincial people's Committee of the people's Councils at the same hierarchical level decision of revenues between the budget of the local government levels consistent with the actual situation in the locality. 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. Continue to implement mechanisms to balance the amount of land use in the local budget to balance investment in the construction of infrastructure, social-economic and use a minimum of 10% of this revenue source to perform measurements, establish a database record and certificate of land use. The local continues to focus the funding arrangement to perform measurements, establish a database record and certificate of land use by 2012. At the same time use 30% to 50% of the amount of land use and land lease to the land development fund established in accordance with the provisions of Decree No. 69/2009/ND-CP on 13/8/2009 of the Government on additional regulation of land use planning, land allocation, land recovery, compensation and resettlement Decision No. 40/2009/QD-TTg dated 12/5/2010 of the Prime on the model regulation on management, use land development fund.
4. Continue to implement resolution No. 68/2006/QH11 on 31/10/2006 Parliament's Lottery revenues, not put in balance the local budget, which is managed through the State budget. The provincial people's Committee to strengthen monitoring, inspection and surveillance for business activities of lottery companies to 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 2011 and economic growth plans in 2012, the provincial people's Committee, the people's Council the same level distributed Lottery resources to invest in the construction of 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 ministries, central agencies, people's committees of provinces and cities under central deployment of assigned revenue budget in 2012 for the subdivisions subordinate authorities, ensure the level higher than estimated striving currency Prime budget Affairs. In addition to the delivery of expected budget revenues, the Ministry, the central agencies, people's committees of provinces and cities under central tasked with collecting a career for the subsidiaries (if any).
2. The allocation and delivery of budget revenue estimates are based on the evaluation results of budget revenues in 2011; to base the tax law, the modes of garner; the economic growth of each of the sectors, each sector, the development of production capabilities of business organizations, individual business; required to strengthen inspection, test, implementation of measures to combat smuggling, tax evasion, tax fraud and illicit trade, strengthen tax collection and urge coercive tax debt, limiting the new debt incurred, timely recovery of taxes, fines, record currency after the Inspector , check; timely collection of enterprise income tax was renewed, filed by 2011 to the deadline in the budget.
Article 3. Distribution and delivery of State budget expenditure estimation: 1. estimation and allocation investment development expenditure: ministries, Central and local authorities allocated, investment development expenditure estimation is done properly the provisions of the law of the State budget and the law on investment management and construction; at the same time ensure the following requirements: a) the ministries, central authorities: implement allocation, disposition and capital investment spending estimates construction ensures the correct directive 1792/CT-TTg on 15/10/2011 by the Prime Minister on strengthening management of State budget capital investment and capital in government bonds.
b) The province, central cities: in addition to the implementation of the allocation, disposition and capital investment spending estimates construction ensures the correct directive 1792/CT-TTg on 15/10/2011 by the Prime Minister on strengthening management of State budget capital investment and capital Government bonds should note some of the following layout:-capital to recover the sums due in advance of 2012 according to the decision of the Prime Minister; the layout pay enough (both principal and interest) the mobilization of investments as stipulated in paragraph 3 article 8 on State budget Law to limit pay in 2012; charged on loans incentives credit program solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure to limit pay in 2012.
-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.
-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 by 2012 according to the provisions of the law on the State budget and the writing guide. Particularly for Hanoi and Ho Chi Minh City, raising capital levels to comply with the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004 and Decree 118/2004/ND-CP dated 18/5/2004 of the Government.
In addition, for the local demand to advance the project, capital 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, follow the provisions of circular No. 49/2005/TT-BTC dated 9/6/2005 of the Ministry of finance.
2. Allocation and expenditure estimation social-economic career, defense, security, administration, 2012: a) the 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 has issued. At the same time ensuring the required spending tight budget, savings, efficiency, contributes to the implementation of the objective of economic and social development, ensure 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 salary reform funding with minimum wage 830,000/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, standards, and norms prescribed by the law.

In addition, when allocating delivery estimates for the business units, on the basis of the estimation is the Prime Minister, the Ministry, the Central Organ decided the level of allocation of funds for the business units accordingly, ensure effective according to the principle of the unit have career earnings the service fee, must strive to raise the level of support needs more details from career earnings, his fee, to take the priority source layout for the operational units primarily by State budget sources. Continue delivery of autonomy for the business units and make socializing these kind of career, especially health, education to a higher level.
-Allocation, delivery of the 2012 budget estimation 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-funding guarantee training mission of the level in which the note layout of funding made the task of universal preschool 5 years, funding to support the costs of study and tuition exemption according to Decree 49/2010/ND-CP dated on 14/5/2010 of the Government. 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 the field spent his career protecting the environment: 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.
-Budgeting base delivered by 2012, the province, the city of centrally arranged funding to implement the policy, the Central regime issued up to the time of delivery of the 2012 budget estimation for the audience to enjoy monetary policy support right from the first months of the year 2012.
3. Allocation, assigning additional resources spending estimates have the goal to implement the programs, projects, tasks, 2012: a) expenditure estimation based program implementation, important projects and some other duties delegated by the Prime Minister, ministries, central agencies, provincial people's Committee the central cities, make the allocation, delivery estimate for the subdivisions subordinate authorities, ensure the objectives, the content of each program, the project has been authorized. The province, central cities make integrating the target program funds on the area according to the prescribed regimes to implement effectively; In addition to targeted support funds from the central budget, the provinces and cities under central actively deployed local budgets according to the commitment and financial resources to implement.
b) developer of Mathematics national target program spending in 2012: on the basis of the list of projects in the national target program be the Prime decision making in the year 2012, the Ministry of planning and investment, the Ministry of finance will announce the funding levels for the program. The Ministry, the agency that manages the program of building norms and criteria to allocate funding to implement the program send the Ministry of planning and investment, Ministry of finance evaluation and the synthesis report of the Government Commission of the National Assembly before making comments and notify ministries the central agencies, and the local.
After receiving the notice of funding made the national target programs, ministries, central agencies allocated expenditure estimation program for the subdivisions; The people's committees of provinces and cities under central allocation approach construction estimating programs report spending standing at the same level people's comments before implementation and reported in the people's Council session.
4. Allocation and estimation of loans, aid from foreign capital: ministries, Central and local authorities must allocate more for each unit of use 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 implementation, 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, additional backup to the local budget, increasing the reserve to active 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 and project code according to decision No. 33/2008/QD-BTC dated 2/6/2008 and additional documents of the Ministry of finance.
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.
Particularly 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 of the Government, the allocation and delivery of detailed estimation of 2 parts: the estimated State budget Affairs made self mode , responsible; part of the State budget estimates non-performing delivery modes responsible self-reliance.
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.
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, the allocation and delivery of cost according to the 3 parts Mission: funding science and technology funding, operations, funding not often. When making cost estimates made science and Technology Mission for the unit to use the budget, ministries, central agencies delivered details according to the subject, 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 the Ministry of finance-science and technology stock trading mode Guide the charge of the subject, scientific and technology projects using the State budget.
To continue funding operations in 2012 from the State budget according to the method and norms as 2011 for scientific research institutions, institutions of scientific research and technological development, the Organization of scientific and technological services stipulated in Decree No. 115/2005/ND-CP dated 10/9/2009 by 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 revising, supplementing a number of articles of Decree 115/2005/ND-CP cases the organizations of science and technology has approved the decision of the authorized active conversion to forms of self cover funding operations, the implementation of self cover funding operations according to the decision approved.
8. The case of 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. By 2012, the financial sector extended application deployment management information system 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 is responsible for the correct implementation of the provisions in circular No. 107/2008/TT-BTC on 18/11/2008 of the Ministry of finance 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 2012 according to the resolutions of the National Assembly, decrees of the Government and the decision of the Prime Minister:

1. The Ministry, the central agencies when allocating and budgeting for the subdivisions; 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 2012 often genera (not including expenses salaries, wages in nature according to the minimum wage 830,000/month) 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 2012 (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 of the Government) , to make the reform mode of salary in the year 2012.
2. Ministries, central agencies guide the units spent 40% of earned leave as of the 2012 mode (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables) to implement the salary reform mode in 2012; in that note some revenues:-for regular student tuition fees the public schools: 40% of the currency to make the reform mode of salary is calculated on the whole of the student's tuition fees.
-For fees from training activities, joint venture, other training activities of the public schools: 40% of currency to make reform of the salary is calculated on the whole number of tuition fees from the works after the exclusion of the costs involved.
-For currency services, joint venture activities and other revenues of the business units (in addition to revenues according to the Ordinance on fees and charges): 40% of currency to make reform of the salary is calculated on the whole of the collector of the works after deducting the related expenses.
3. The local to use: + 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the soil) make in 2011 compared with the estimate for 2011 is the prime source of revenue increase (for this, the local hard case, self-rate for local revenue sources from low , increase currency in 2011 compared with estimates was small and delivered by the Prime Minister for the local implementation of salary reform when there are difficulties about the source do not reconcile increased revenues between levels of local budget, the Finance Ministry will consider concrete to determine the number of steady currency put into implementation of salary reform sources in 2012; at the same time the report synthesized the Prime results);
+ 50% increase in local revenue (not to mention increasing the currency from the source currency amount using the land) estimation of 2012 expected in 2011 is the prime delivery;
+ Salary reform implementation Resource for 2011 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 and the number of leftovers (if any) after ensuring the needs of funding made to reform the salaries to the minimum wage 830,000/month.
+ 40% of earned leave as of the 2012 mode (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables). 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 leaving hospital charges for public hospital 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 of 2012 to implement reform of the wages to the minimum wage 830,000/month.
4. The Ministry, the central authorities and the people's committees of provinces and cities directly under the Central Government 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 major leftovers 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, delivery estimates: 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, 2011. 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, 2011. The people's Committee of the social base of 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 31/12/2011 and make regular expenditure 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; 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 budget, income estimation in 2012 to each unit using the budget before 31/12/2011 and held the 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 2012 according to the paragraph 3 article 8 the law on the State budget, the outstanding capital of the local budget to 31/12/2011 to the Ministry of Finance before 31/01/2012; 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 of revenue base, the 2012 budget are prime, people's committees, 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 31/12/2011, because of the difficulties and obstacles that the unit estimated level I haven't finished allocation estimate assigned, the unit must report to financial authorities the same level to review, extend the time allocation estimate. With regard to the subjective cause of units, time allocation estimate extends at the latest until 31/01/2012; so this time limit, the general financial reporting authority reduced adjustment expenditure estimation of unit to transfer to another unit, agency, or additions to the reserve to the budget according to the provisions of the Government. With respect to the objective causes, 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 not more than 31/3/2012; so this time limit, the remaining estimation has not allocated will handle similar to the subjective causes mentioned above.
c) When allocated, the estimation for the unit to use the budget, estimating unit level I must note the allocation to reimburse the account has been temporary, advance levels and 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.
d) cases in January 2012 budget use units 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. Following on January 31, 2012, the finance agency and Treasury stopped temporarily funding for units using the budget (except for special cases to have comments in writing of the Council granted financial authority).
II. MANAGEMENT ORGANIZATION, operating BUDGET: article 6. Revenue management organization: 1. the people's Committee, the 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.
-The organisation implemented effective good environmental protection tax law, tax law, non-agricultural land uses and mechanisms, fiscal policy, taxation has effect from 2012.
-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.
-Strict implementation of the 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, tax rates, tax declaration of individual institutions; timely detection of cases of incorrect statements, not enough tax to take measures to rectify. The organization collecting the tax debts in time likely currency of organizations, individual business, work closely with the relevant authorities to implement coercive measures effective tax debt; General the competent authority report handling end point of the tax debt is not capable of collecting. Promote the implementation of the inspection, tax inspection, which is particularly concerned with the establishment of new businesses, new investment business right in the first and second year has incurred losses or has incurred a tax refund, the hole business many years and losses exceed equity; the move marks business reviews; the banking sector, the project land, real estate business, pharmaceutical business, ... and the implementation of long, steady, tax refund, tax extension to access the full collection on GOVERNMENT EXCESSIVE tax funds were fraudulent.
Promote the reform, scrutinizing the tax administrative procedure according to the project of 30 Government to detect, remove or propose removing the unnecessary administrative procedures, to create the most favorable conditions for taxpayers. Improving the quality of the Department's activities "a door" to resolve the tax administration procedures.
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.
Article 7. Governing the State budget estimation: ministries, central agencies, and local units using the 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: follow the progress of actual disbursements of each project.
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. Perform the previous estimation in basic construction investment spending of the next year should ensure Only a supposed 1792/CT-TTg on 15/10/2011 by the Prime Minister on strengthening management of GOVERNMENT EXCESSIVE capital and capital investment from government bonds.
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 these projects progress rapidly, potentially complete but not yet deployed sufficient capital.
5. In the estimation of often genera assigned to The year 2012, the 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 basis; make spending savings, combating waste, cutting costs has not really needed; 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 alleviation, ... 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 funding: 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 progress the volume of tasks; ensure principles:

-Expenses paid to individuals (wages, salary, allowance, social assistance, ...) ensure payment according to the level of the monthly entitlement of paid objects, 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.
-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 in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of Finance shall guide the management mode, allocate, pay expenses the State budget 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 in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of finance.
c payment of debt) on 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, State.
d) Spending national trade promotion: the base estimation was delivered, and the progress of implementation of the programme of national trade promotion, industry and Trade Ministry to withdraw financing in the State Treasury to pay for the program in accordance with the provisions of circular No. 88/2011/TT-BTC on 17/6/2011 Guide to financial support mechanisms from the State budget to implement chapter national trade promotion program.
DD) 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 by 2012, 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 in the form of the level pay from the central budget.
-For the number of advance in the form of withdrawal of the estimation, the State Treasury where the accounting adjustment transactions from real to advance 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.
e) 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 by 2012, 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 in the form of the level pay from the central budget;
-For the number of advance in the form of withdrawal of the estimation, the State Treasury where the accounting adjustment transactions from real to advance the central budget and local budget revenues additional levels from the central budget.
f) 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).
g) additional capital Own goal from top level budget for budget levels under the local level (including supplements that targets), the base earnings ability and asked to perform the task, the people 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.

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 Government.
b) Genus transfer funding for the social insurance of Vietnam to pay pensions and social insurance subsidies.
c) Genus equity contributions international financial organizations.
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 the policy object.
e) investment promotion and tourism.
g) support for businesses, public interest defence.
h) additional Spending national reserve and the preservation of national inventories (for goods to be delivered to the State key enterprises make redundant).
I) genus of sea, Islands program (part of funding allocated to the ministries made) 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.
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 as prescribed.
-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 financial institutions conducted the test, consider the condition prescribed and set spending budget command sent the State Treasury to fund the budget, transfer of funds to the accounts of the Organization, individuals are entitled to according to content recorded budget on pay and the right regulatory regime. 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 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 know to handle 9. Make adjustments using the Unit estimates the budget: 1. in 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 estimation between the units using copper-related budget sent the State Treasury transactions. For units using the budget to reduce the estimation, the State Treasury transactions check balance estimation before made, 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 State Treasury transactions check to confirm the reduced adjusted estimation of unit use other related budget before adjustments increased the estimates for the unit. The case does not have enough balance to adjust the unit, 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.
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, the unit should have uniform opinions of financial institutions to ensure the allocation of funding to accomplish the assigned tasks.
Article 10. Make the source switch to next year: The Ministry, the central agencies, the source switch to locally made years after ensuring the resolution of Parliament: only allows transfer sources to implement the new salary mode, switch the source of the administrative offices and business units implement the mechanism of financial autonomy , for scientific research; do not prolong the duration of capital from the State budget.
Article 11. The practice of saving, waste prevention; Prevention of corruption: The Ministry, the central agencies, local organizations directed to fulfill 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 finance, budget, State: 1. The ministries, 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 , the institutions are State budget support, the project 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 the 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 used the State 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 source of funds from the contributions of the people.
2. 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 the 2012 budget estimation and 2010 budget settlement.
III. IMPLEMENTATION: article 13. The terms enforced: 1. This circular takes effect from October 1, 2012 and apply to the 2012 budget year.

2. Ministries, 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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