Circular 86/2009/tt-Btc: Regulation On Management, Payment Of Capital And Capital Investment Nature Career In State Budget Sources

Original Language Title: Thông tư 86/2011/TT-BTC: Quy định về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn ngân sách nhà nước

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Pursuant to the law the State budget No 1/2002/QH11 on 16/12/2002; 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 the law built on 26/11/2003; Pursuant to the Decree of the Government: No. 12/2009/ND-CP dated February 12, 2009 about project management of construction works; No. 83/2009/ND-CP dated 15/9/2009 about modifying, supplementing a number of articles of Decree No. 12/2009/ND-CP on the management of the project construction works; No. 85/2009/ND-CP on 15/10/2009 on guidelines for implementing the law on bidding and selection of building contractor construction law; No. 112/2009/ND-CP on December 14, 2009 on the management cost of construction investment, number 48/2010/ND-CP on 07 May 2010 about the contract in construction activities;

Based investment management regulation and building attached to the Decree No. 51/1999/ND-CP on 08/7/1999, no. 12/2000/ND-CP dated 10/5/2000, no. 7/2003/ND-CP dated January 30, 2003 by the Government;

Pursuant to Decree No. 74/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities;

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;
The regulations on financial management, the payment of capital source in the State budget (GOVERNMENT EXCESSIVE) as follows: part I GENERAL PROVISIONS article 1. Scope, application object 1. The circular apply to investment projects with investment capital and development capital investment nature career in GOVERNMENT EXCESSIVE capital (hereinafter referred to as the project) by the ministries, ministerial agencies, government agencies, political organizations, social-political organizations, social organizations , social-professional organization, the corporations, the State Corporation (hereinafter referred to as the Ministry), the provinces and cities under central Government (hereinafter referred to as the Department) and the County, district, town, city in the province (hereinafter referred to as the District of) management; including the investment project has many different sources of capital in that if the investment capital from GOVERNMENT EXCESSIVE had the largest proportion of the total cost of the investment project or investment capital from GOVERNMENT EXCESSIVE does not constitute the largest proportion of total capital investment if the parties agree on the method of management of State budget funds made under the provisions of This circular.

2. This circular do not apply to investment projects in the construction of the economic and social infrastructure of the impoverished district make 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for 61 poor districts; and does not apply to investment projects in the social budget (including the town made national target programs to build new rural); the investment project of Vietnam representative offices in foreign countries; the project to buy the owner of the copyright.

For some other investment and development expenditures from GOVERNMENT EXCESSIVE (the State reserve, working capital support for entrepreneurs, venture equity contribution, for borrowing and foreign aid, for development assistance funds) follow the writing guide each own type genus.

With respect to the project from the State's other sources of capital outside of GOVERNMENT EXCESSIVE sources of encouragement to apply the principles of payment prescribed in this circular.

3. the applicable object is the Organization, individuals are related to the management, payment of capital and capital investment nature of careers in GOVERNMENT EXCESSIVE capital.

Article 2. GOVERNMENT EXCESSIVE capital for development investment and capital investment nature career includes domestic-capital of GOVERNMENT EXCESSIVE levels;

-Loans to Government external debt and capital of foreign aid to the Government, the authorities and the State authorities (the State budget).

Article 3. Billing agency invested GOVERNMENT EXCESSIVE resources-State Treasury Agency was tasked to control the sources of capital GOVERNMENT EXCESSIVE payments.

-Some agencies, other units are assigned to control the sources of capital GOVERNMENT EXCESSIVE payments for some specific projects according to the decision of the Prime Minister.

-The organization of commercial bank is the Bank that serves for the use of project funds official development assistance (ODA).

Part II SPECIFIC PROVISIONS a. allocation, CAPITAL ALLOCATION ASSESSMENT article 4. Conditions and the principle of allocation 1. The projects allocated capital plan annual GOVERNMENT EXCESSIVE sources when there's enough of the following conditions:-for the preparation of investment projects: must match the development of the industry and the territory is browse by jurisdiction.

-With regard to the implementation of investment projects: must have decided to invest from the time before 31 October of the year preceding the year of the plan. Of time and capital to make the layout of the project group B not more than five years, the project team C not more than 3 years.

2. for investment capital under central management: after the Prime Minister delivered the annual budget estimates, the Ministry allocated investment capital plan for each project in the scope of management has enough regulatory conditions, ensure the correct match with the assigned targets on total investment; capital structure in the country, which was outside the country, the economic sector; the level of capital the State's important project, the project group A and true to the resolution of the National Assembly, the Government's direction on Executive plan of socio-economic development and estimation of annual GOVERNMENT EXCESSIVE.

3. With regard to the investment in the local people's Committee: the management of the grant plans to allocate capital in the same level people's councils to decide. According to the resolution of the people's Council, committees and allocation decisions in capital plan for each project in the scope of management has enough regulatory conditions, ensure the correct match with the assigned targets on total investment; capital structure in the country, which was outside the country, the economic sector; the level of capital the important projects of State and right with the resolution of Parliament, the Government's direction on Executive plan of socio-economic development and estimation of annual GOVERNMENT EXCESSIVE. Particularly for the projects are invested by the capital was left under the resolution of the National Assembly and the Prime Minister's decision (if any) and which targeted supplements from the central budget to local budgets have to comply with the provisions of the investment object and target use of each source of capital.

-The Department of Finance has responsibility for coordinating with the Department of planning and investment is expected to allocate capital for each project by the management before the report of Committee decisions.

-Finance planning district is responsible for coordination with the relevant authorities of the district people's Committee advised the district capital allocation for each project by the District Manager.

4. The people's committees and Sets the levels of detailed allocation of capital investment for each project according to the code project and the economic sector (category, account) according to Appendix No. 2 issued decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of Finance on the index system of the State budget and the revised text supplements (if any).

5. The principle of allocation of funds for the projects in the plan:-ensure the conditions of project at point 1 and specified in point 2 and point 3 of article 4 of this circular.

-Equity focus layout for the project under the direction of the Parliament and the Government on the planned operating socio-economic development and GOVERNMENT EXCESSIVE estimation; the layout enough capital to pay for the project has been put into use and the approved capital investment projects but also complete lack of capital; the layout of capital to pay the costs of audit, verification and approval of settlement projects completed but have not been approved yet by the payment settlement.

-Project case are arranged in capital investment plans but only to do the preparation work and preparation of investment project implementation should clearly notes in a capital allocation.

6. The allocation and delivery of budget estimation for the project must be completed before 31 December of the previous year.

(Form allocating capital investment plans according to annex 01 attached).

7. After the allocation of capital investment plan-The Ministry of capital investment plan submitted to the Ministry of finance and State Treasury (Central). The State Treasury moved the capital to plan the project (more details under the code, the code project and the economic sector (category, account)) of the Ministry of State Treasury to local control as a base, capital payments;

-The province submitted plans of the Ministry of finance capital, sent the Department of finance and the State Treasury (Department) to track, as a base, control the payment of capital;

-DPCs submit capital plans of the Department of finance, the Council sent the financial plan and the State Treasury (district) to track, as a base, control the payment of capital.

-Simultaneously with the submitted plans for the aforesaid agencies, ministries and people's committees of all levels of planned delivery to the owner to make.

Article 5. Verify capital allocation 1. For the project by the management: 1.1. After receiving the investment allocation plan of the Ministry of State Treasury, the control of payments under the rules. Project case of insufficient investment procedures, the State Treasury does not pay.

1.2. The Ministry of finance will allocate assessment comments submitted to the Ministry within 5 working days after receiving the investment allocation plan of the Ministry. The event is not right distribution projects regulations, the Ministry of Finance of the opinion to the State Treasury to stop the payment, if the payment was made, to recover already paid for that project. The Ministry is responsible for directing the investor of the projects was not properly regulated capital allocation to reimburse the State budget of which had already been paid and are responsible for the consequences due to the improper allocation rules.

2. For the project by the province, the District Manager:


In the process of engaging with relevant units of capital investment annual plan, the Department of finance, financial planning and verification duties allocation of capital before the provincial PEOPLE'S COMMITTEE agencies, district level decision. Base decisions on the investment plan of the provincial PEOPLE'S COMMITTEE, the district level, the State Treasury control payment as specified. Where there is not enough projects of investment procedures, the State Treasury does not pay and informed the Department of finance, financial planning to the provincial PEOPLE'S COMMITTEE, the district level handling.

3. documents attached to capital allocation plans serve the work allocation assessment covering:-the project preparation of investment just to have 1 of the following text: + decision of the authority authorised the preparation of investment;

+ Approved text cost estimation of investment preparation;

+ Planned allocation decisions of the authority.

-For project investment: project investment decisions (or decisions to approve technical-economic report for the project just created the technical-economic report) of the authority, the decision to adjust the project (if any);

Article 6. Adjusted capital plan 1. Principles:-periodically, the ministries of your local progress and the investment goals of the project in years to adjust investment plans under the authority or the prime investment plan adjustment, transfer of capital from the project is not likely to make to progress beyond the performed projects outstanding, the volume, the ability to complete projects beyond the plan in the year.

-Before sending the plan to adjust each capital project for the Ministry of finance, the Ministry of planning and investment (with regard to the project in the central budget), submit the financial agencies, and investment plan (for projects in the local budget), the Ministry, local investor steering handles billing and time worked with the State Treasury to verify the amount of capital in the plan paid for the project, determine the amount of capital the leftovers do not perform, ensuring the project's planning after adjustment does not lower the amount of capital the State Treasury has paid. Local ministries responsible for disbursement figures and planned capital adjustments.

-Cases after tuning but also admit capital compared to excess capital of the delivery plan was adjusted for other units at the discretion of the authority.

2. The ministries and the implementation of the adjustment of capital investment plans, submit the financial agency and Treasury Board to do the payment base. The term adjusted annual capital plan ends at the latest on 25 February as planned. The assessment adjusted capital allocation as article 5 of the circular.

(Form adjusted allocation of capital investment plans under Annex number 2 attached).

B. Article 7 CAPITAL PAYMENT. Open account 1. For domestic capital: investors or project management Committee (hereinafter referred to as the owner) is to open an account at the State Treasury where convenient for investment transactions and facilitate the control of State Treasury payment and follow the regulations of the Ministry of finance about the open mode and use the account in the State Treasury.

The State Treasury is responsible for guiding investors to open accounts for payment of capital.

2. for foreign capital: investors open accounts at banks or at the service of the State Treasury under the guidance of the Ministry of finance.

Article 8. The base of the project document for the management, control the payment of capital investment, the investor must submit to the State Treasury payment account where the material base of the project (these documents are originals or copies are stamped copies of the investor , just send a time until the project ends, except to add, adjust), including: 1. for the preparation of investment projects:-estimation of costs for the preparation of investment;

-The text approved contractor selection results according to the rules of the law of tenders;

-The contract between the owner to the contractor.

2. For the implementation of investment projects: 2.1. For capital projects in the country:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);

-The text approved contractor selection results according to the rules of the bidding (including tenders, assigned the tender, direct sales, shopping the competition, self made and selection of contractors in special cases, the choice of consultant architectural design of buildings);

-The contract between the owner and the contractor and the documents attached to the contract under the provisions of the law (except in highly technical documents);

-Estimation and estimation of the approval decision by the authorized individual work, projects, works for the case indicated the bid or self made and the work done not through contract (except for the project just created the technical-economic report).

2.2. for ODA projects: in addition to the documents prescribed above, should have:-a translation by Vietnamese accents and signature of client: the international treaties signed between Vietnam and ODA donors and the document relating to the payment (if any). Private contract between the owner and the contractor in writing by Vietnamese or Vietnamese translations have the signature and seal of the investor (the regulation of the conditions, payment terms and other content directly related to the payment of the contract). The owner is responsible before the law regarding the correctness, accuracy of Vietnamese translation content.

-Guarantee the advance (if available) according to the specific provisions of the contract (including the case of capital projects in the water but by foreign contractor in construction).

3. For the preparation of investment but of capital in investment plans require the estimation of costs for the preparation of investment.

4. for the preparation of the project but capital investment made in the plan:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);

-Cost estimation for the preparation work of the project are; Separately the clearance must be accompanied by clearance schemes are approved by the authority;

-Text selection of contractor under the provisions of the law of tenders;

-The contract between the owner and the contractor with the documents attached to the contract under the provisions of the law (except in highly technical documents).

5. With regard to the case of self-realization:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);

-Estimation and estimation of the approval decision by the authorized individual work, projects, public buildings (except the project just created the technical-economic report).

-The text of the authority allowing the project (not yet in case the investment decisions of the authority);

-Assigning documents or internal contract;

Article 9. Payment of State capital funding for the investor to investor's payments to the contractor under the contract or payment for the project work done not through the contract, include:-the payment of the advance;

-Complete payment.

Article 10. Advance payment the advance of investor capital for contractors only for the work necessary to advance and must be clearly defined audience, content and specific work in the contract. Advance capital levels, time of advance and the recovery of the advance must be prescribed by the State for each particular type of contract are as follows: 1. The level of advance capital: 1.1. The contract for the construction of:-contracts valued below 10 billion, the minimum advance levels by 20% of the contract value;

-A valuable contract from 10 billion to 50 billion, the minimum advance levels by 15% of the contract value;

-A contract worth over 50 billion, the minimum advance levels by 10% of the contract value.

1.2. With respect to contracts providing for technology equipment, EPC contracts, turnkey contracts and other types of construction contracts: the minimum advance levels by 10% of the contract value.

1.3. for the advisory contract: minimum advance Levels by 25% of the contract value.

1.4. The level of the maximum advance of the type of contract on 50% of the contract value. Special cases should advance with higher level must be the investment decision.

1.5. for clearance work: advance capital Levels according to the progress made in the plan. The Ministry and the people's committees to arrange financing for clearance.

1.6. In addition to the level of capital the maximum response according to the above mentioned contract, for some products, constructions in building great value must be produced prior to ensure progress and some materials are reserved for seasonal working capital advance levels, according to needs and owner of unity with the contractor.

1.7. The level of advance capital for all specified items from 1.1 to 1.6 points above do not exceed the annual capital plan has arranged for tenders, projects.

1.8. The advance shall be made after the contract takes effect; in case the contract owner and contractor agreement in advance on bail, the contractor must have advance guarantee.

2. Recovery of advance capital: 2.1. Advance capital to be recovered through the times of complete payment of the contract, began to recover from the first payment and recovery of end when the value reaches the complete payment of 80% of the contract value. Recovery level each time by the owner and contractor with specific regulations in the contract.

2.2. for clearance work:


-With regard to compensation, work support: after paying for the beneficiary, the owner set of vouchers, payment procedures and revoked advance in slow time limit of 30 working days from the date of payment to the beneficiary.

-For the purchase of housing relocation and other clearance work: working capital advance be recovered into each billing period the volume of completed and recovered off when you're done the work clearance.

3. The owner is responsible, along with the contractor calculates reasonable advance level, managing the use of advance capital for your purposes, the right audience, effectively and responsibly to fully refund the advance which had prescribed.

Advance capital case has not recovered but not used, if the time limit of six months prescribed in the contract must be made to the volume that the contractor has not made due to objective or subjective causes or after the application of capital that the contractor used the wrong investor purposes has the same responsibility the State Treasury refund recovery which advance to the State budget. Cases to the end of the year plans that most recovering yet advance capital due to the contract has not been reached the prescribed rate shall continue to recover in the following years the plan and not deducted from the payment plan capital the following year.

4. advance payment profile: To be paid in advance, the owner sent to the State Treasury the following documents:-certificate of payment of capital investment proposal;

-Remittance vouchers;

-Advance guarantee of the contractor (if in the contract owner and contractor agreement has guaranteed cash advance), investors sent the State Treasury has stamped copy copies of the investor.

5. State funding for the investor to pay in advance at the latest plan is to 31 December (except in the case of payment of the advance to make clearance shall be made until the end of January 31 next year). The investor can be paid in advance once or many times for a contract pursuant to which advance payments needs but does not exceed the prescribed advance capital mentioned above; the case of the capital plan not enough capital level layout of the advance, the owner is the next advance in the plan the following year.

Article 11. Complete payment 1. With regard to the work being done through construction contracts: The contract payment must match the type of the contract, the price of the contract and the conditions in the contract. Times of payment, payment period, the time of payment, payment period, payment records and payment conditions must be clearly specified in the contract.

1.1. for package deal: a payment according to the percentage of contract price or cost of works, projects, the workload corresponding to the payment period stated in the contract.    

1.2. for contracts under a fixed-price menu: payment on the basis of the actual volume completed (including the volume increase or decrease approved by the authority, if any) are and the price in the contract. 

1.3. With respect to the contract according to unit price adjustments: payment on the basis of the actual volume completed (including the volume increase or decrease approved by the authority, if any) are single and have adjusted prices due to sliding prices in accordance with the agreements in the contract.

1.4. for contracts from time to time:-costs for experts is determined on the basis of the wage for professionals and the costs involved by the parties to the agreement in the contract multiplied by the actual work time was (by month, week, day, hour).

-The external costs for experts, the wage payment according to the method specified in the contract.

1.5. for contracts under the percentage (%): payment in proportion (%) of the contract price. The percentage (%) for the payment by the parties to the agreement in the contract. When contracting parties fulfilling all the obligations under the contract, on the subcontract payment for contracting party the amount by the percentage (%) value or the value of work completed are stipulated in the contract.

1.6. for contracts incorporating price contract: the payment is made to correspond with the type of contract as defined in clause 1.1, 1.2, 1.3, 1.4, 1.5 above.

1.7. for volume of work arising out of the contract: the payment of the volume (contracts) have yet to have the unit price in the contract, follow the additional agreement to the contract which the parties agreed before and are consistent with the provisions of the relevant laws. Additional cases of work arise, the owner and the contractor to sign additional contract addendum according to the following rules: a) the case workload incurred greater than 20% of the corresponding workload recorded in the contract or the volume incurred not have unit price in the contract shall be paid on the basis of the unified party determine the price under the new principle of contractual agreement regarding the price per unit mass;

b) where the volume of generated less than or equal to 20% of the corresponding workload recorded in the contract, the application of the price in the contract, including the price has been adjusted according to the terms of the contract (if any) for payment;

c) for single fixed price contracts and contracts over time, when the price of fuel, supplies, equipment by State price stabilization measures applied under the provisions of the Ordinance are abnormal fluctuations in price or when the State tax policy change, influence wages directly to the contract price shall be paid on the basis of the adjusted unit price if level of investment decisions and the parties have agreed in the contract;

d) with respect to the contract according to the adjusted unit price, the unit price in the contract are adjusted for the volume of work at the time of signing the contract, subcontract and parties contracting parties committed to adjust the price by slipping after a certain period of time from the date the contract takes effect.

e) for package deal and contract according to the percentage (%): case of logical tasks arising outside contract signed (the contract for the construction of the mass is outside the scope of the work should follow the design; for consultancy is the mass located outside counseling are done). In this case, when adjusting the volume without changing the investment objectives or not exceeding the total investment approved, the owner and the contractor calculates, the agreement and the signing of the contract Supplement Addendum; the event made a total investment exceeding approved must be competent to decide, review investment decisions; the case of the agreement was not the mass of the work arises which will form the new package, the selection of contractors to make this package according to the current regulations;

1.8. payment record: When there was complete acceptance by the payment period and payment conditions in the contract, the owner file the payment suggestion delivered the State Treasury, including:-the table determine the value of work completed under the contract proposed payment of subcontract party representation and consulting representative (if any) and an Contracting Party (annex No. 3. a attached).

When a mass arising out of the contract, the owner sent a spreadsheet volume value (if any) incurred outside the contract signed the proposal for payment of subcontract party representation and consulting representative (if any) and representatives of Contracting Parties (annex No. 4 attached).

-Paper proposed capital payment or advance payment-Appendix number 05 attached.

-Money transfer documents issued under the provisions of the accounting system of the Ministry of finance.         

2. for the work to be done not through construction contracts:-with regard to the work of the project is done not through construction contracts (such as the project management by the owner directly made, case, ...), the payment on the basis of workload lists completed and approved estimates consistent with the nature of each This type of work. Audio records of payments include: lists the workload completed and approved estimates for each job; the paper proposed capital payment or advance (if any) and remittance vouchers.

-For costs, compensation and resettlement assistance, sound records include: payment confirmation statement volume compensation, clearance made (annex No. 3. b attached); contracts and minutes of the home console (the case of migrant service provider purchase the clearance). Costs for own organization clearance compensation must have approved estimates; the paper proposed capital payment or advance (if any) and remittance vouchers.

With regard to the work of the compensation, compensation and resettlement assistance to building works (including the building of immigration clearance): the advance payment is made, such as with respect to the project or construction bid packages.

Article 12. Control principle of State Treasury payment 1. On the basis of the suggested payment profile of the investor, the State Treasury pursuant to the payment terms specified in the contract (number of payments, payment period, the time of payment and the payment conditions) and the value of each payment to the payment to the owner. The investor responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of works; The State Treasury is not responsible for the problem. The State Treasury pursuant to the billing records, and making payments under the contract.

2. The State Treasury control payment made under the principle of "payment in advance, the following control" for each payment and "control first, pay later" for the payment of the final contract. Based on this principle, the State Treasury specific instructions control method of payment in the system of State Treasury, make sure to create favorable conditions for investors, contractors and proper regulation by the State.


3. within 7 working days for the case "control before payment, the following" and in 3 working days for the case "the first payment, the following control" since getting enough payment profile as specified by the owner, based on the contract (or the approved estimates for the work to be done not through contracts) and the amount of money the owner title pay, the State Treasury control payment financing for the project and financial advance according to the regulations.

4. The plan of capital projects only pay for the volume of completed trials to 31 December, plan; the deadline to complete payment on Jan. 31 next year (including payment to recover the capital advance), unless the project is authorized to extend duration and payment.

5. investment projects using funds official development assistance (ODA), if the international treaties which the Agency, the competent organizations of the Socialist Republic of Vietnam signed the provisions on management, settlement payments which differ from the provisions of this circular shall follow the provisions of international treaties.

6. A capital payment for each work, projects, works and not be beyond approved estimates or price tenders; payment for capital projects not exceeding the total investment approved. A capital payment for the project during the year (including the advance payment and payment completion) is not beyond an annual capital plan has arranged for the project. Particularly for ODA projects the advance payment and the payment is complete, the volume is not restricted by the annual financial plan of the project but does not exceed the overall financial plan of the whole project.

7. for a number of important special projects need to have advance mechanism, other capital payments to the provisions above, after the opinion of the authority, the Ministry of finance will have the text instructions.

Article 13. The management, recovery, payment and settlement advance capital budgeting next year for projects to be implemented are as follows 1. The application before the following year's budget estimates are made according to the provisions of paragraph 3, article 57 GOVERNMENT EXCESSIVE Law No. 01/2002/QH11 on 16/12/2002 and article 61 of Decree 60/2003/ND-CP dated 6/6/2003 of government regulation and GOVERNMENT EXCESSIVE law enforcement Guide and circular No. 59/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ ND-CP on 10/6/2003.

2. After the project was authorized to allow advance, ministries, sectors and localities to allocate the right portfolios have been allocated. The Ministry of finance informs ministries, branches and localities on the category, the total level of application, application, application-level annual capital recovery, and send the State Treasury to pay for the project. The case of the ministries and the local allocation wrong category and the level of capital in the notice of the Ministry of finance, the State Treasury to stop payment at the same time the Finance Ministry report, the review process.

3. Term of payment: payment time limit as invested in the plan. Other special circumstances due to the Prime Minister to decide. Most of the time limit for payment, the State Treasury procedures for cancellation capital advance level.

4. Payback: ministries, sectors and localities are responsible for arranging capital plans for the project in the following year's budget estimates to advance repayment. When examining the allocation of capital in the annual plan. For the central budget the Finance Ministry simultaneously announced divestment, the recovery of the maximum level of which is, unless the Prime Minister allows. The case of The non-deployed or not deployed sufficient recovery prescribed capital, The financial payback by the estimation of The investment spending and has written notice to the Ministry which said to coordinate implementation. For local budgets and capital which targeted supplements from the budget level for the budget, the case of the people's Committee of the levels not deployed or not deployed sufficient recovery prescribed capital, local Treasury informed the Department of finance, financial planning to the people Committee report layout-level recovery of which had the prescribed advance.

5. Capital: capital advance period by redeploying capital to withdraw. The case of the project payback period in a number of years, the recovery of the capital plan would be on an annual budget settlement that year, the number of which had already been paid but not yet arranged to be transferred to the following year settlement consistent with capital recovery plans.

Article 14. Regulations extending the duration and payment XDCB capital (including capital construction according to the annual plan and capital budget estimate in advance the following) 1. On 31 January the following year, a plan which had already been delivered to the project not yet used or use and yet not be spent and canceled; except for the case to be the Minister of Finance (for the central budget), Chairman of the people Committee (for the local budget) decision for stretching. In the case considered, the decision for stretching into next year as specified in point a, section 3, clause I of the circular No. 108/2008/TT-BTC on 18/11/2008 of the Ministry of Finance shall guide the handling of last year's budget and set, report of the annual State budget and revised supplements (if any).

2. The review move which lasted of the project are as follows: after the end of the time limit for payment of the prescribed annual capital (31/1 year later), based on the implementation and payment of capital XDCB investment projects, as proposed by the owner of the object in the project mentioned in point 14.1 above , the governing body, has suggested text accompanied by confirmation of the State Treasury where the project open account terms of payment to capital ended on January 31 the following year (according to Appendix No. 6 attached to this circular) sent the Ministry of Finance (for projects in the central budget) and Chairman of the people Committee (for projects in the budget local books).

3. The time limit extended implementation and payments: not more than 1 year after the plan year. In other cases decided by the Prime Minister.

4. review time extended transfer:-text suggest stretching of the governing body be sent before 15 February each year, in which the need to specify the name of the project, the planned capital of the year, the number of which had already been paid to the end 31/1 year later, suggested capital extended duration and payment , time stretching, stretching reasons.

-According to the text proposed by the governing body, the Minister of Finance (for projects in the central budget) and Chairman of the people Committee (for projects in the local budget) decided the category, the term investment projects are allowed to persist.

-Determining the category, the time limit for the project allowed extended front end on March 15 every year.

On 15 March, the cases do not have the text of the competent authority approval for extending implementation plan to the budget the year after next, then the remaining capital spending abandoned.

C. Management, PAYMENT of CAPITAL WORKS SPECIFICALLY article 15. State secrets works 1. Process state secrets as defined in article 2 of Decree No. 69/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities.

The management of construction works the State secrets made according to Decree No. 71/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities.

The allocation and distribution of capital; control, billing, settlement capital works State secrets follow rules as for the capital GOVERNMENT EXCESSIVE resources. Particularly for the secret project by the State Ministry of public security and the Ministry of defence, Ministry of finance management of capital transfer directly to the Ministry of public security and the Ministry of defence for receiving, granting, payment of capital for the project.

2. Allocate and reallocate capital:-the allocation and capital allocation made under the rules as for the capital GOVERNMENT EXCESSIVE resources, which clearly list and partition of capital projects of State secrets.

-For the secret project by the State Ministry of public security and the Ministry of defence, Ministry of finance manager verifies the allocation of Ministry of public security and the Ministry of defence to manage, control, payment of funds for the project.

3. transfer of capital, capital payment:-payment of investment made under the rules as for the capital GOVERNMENT EXCESSIVE resources.

-Ministry of public security, the Ministry of defence to open deposit account at the State Treasury to receive funding by the Ministry of finance moved to pay for the secret project by the State Ministry of public security and the Ministry of defence management. The planned annual capital base and the progress of the project, the Ministry of finance to transfer funds for the Ministry of public security, the Ministry of defence in the form of money order. A capital transfer each batch reports progress based on the implementation of the project and the text proposed to transfer the capital of the Ministry of public security, the Ministry of defence. After July 31, 1 year later, the balance on deposit accounts payable pay the State budget.

-Ministry of public security, the Ministry of Defence performs control functions, the payment of funds for the project of State secrets under the right rules of control, payment of capital.

-For the secret project of State ministries and the management, the State Treasury only received from the funds and transfer the money according to the owner's proposal that does not control the content. The owner is solely responsible for the content control.

-Years of planning, the Ministry of public security, the Ministry of Defense reported the implementation of the plan, the situation of receiving and use of capital; confirm the amount of capital paid in the year, the accumulated amount paid from the commencement to the end of annual GOVERNMENT EXCESSIVE levels for each project; review of the implementation of the investment plan, the Executive financial policy mode.

Article 16. Construction works under the command of emergency 1. Types of construction works on the orders of an emergency as defined in article 2 of Decree No. 69/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities.


The management of construction works under emergency orders made under Decree No. 74/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities.

2. payment of capital: 2.1-advance payment: advance capital Level and capital withdrawal an advance made under regulations such as capital for the GOVERNMENT EXCESSIVE resources. To record the payment of the advance which included:-the decision of the emergency construction authority;

-Paper suggest the payment of capital;

-Remittance vouchers.

-Advance guarantee of the contractor (if in the contract owner and contractor agreement has guaranteed cash advance);

2.2-the complete mass payment: follow rules as for the capital GOVERNMENT EXCESSIVE resources.

Article 17. Temporary works 1. Types of temporary works as defined in article 2 of Decree No. 69/2005/ND-CP dated 6/6/2005 on the management of government investment construction peculiarities.

2. payment of capital: the management of the advance payment, which the temporary works to be done according to the rules as for the capital GOVERNMENT EXCESSIVE and additional resources as follows: the case for large-scale works, complex that cost field to makeshift home in the operating and construction estimating, the control of payments under the approved estimates; In addition to the documentary record of the project, the billing records are: the decision to approve the attached estimate, valuation tables volume of work completed, the paper proposed capital payment, remittance vouchers.

Case camp Shack, housing costs, construction executives are charged at the rate of% in the construction contract shall be paid according to the rate specified and according to the contract payment is not made as specified above.

D. PAYMENT of CAPITAL management, the CAREER INVESTMENT NATURE of Article 18. Use the career Capital capital investment nature of GOVERNMENT EXCESSIVE estimation of agencies, career administrative unit is used only for the case of reclamation investment expansion, upgrading the existing infrastructure (including the construction of new projects in the facilities of the agencies already , career government units). No capital disposition for the career of new investment projects.

Article 19. Planning, allocation and distribution of capital planning, allocation, allocation of capital assessment made under the provisions of the law and GOVERNMENT EXCESSIVE Finance Ministry's guidelines for venture capital career.

Article 20. Advance payment of capital 1. Base material: – The level of capital projects from 1 billion or more, the base material as for the investment projects with investment capital to grow.

-Projects with capital levels under 1 billion, includes: base document + technical-economic report and decided to approve the technical-economic report or estimation and design approval decision-estimation (not required for approval before 31/10 years ago in the plan);

+ Contractor selection text according to the provisions of the law of tenders;

+ Contract between the owner and the contractor.

2. capital: advance-for projects with total capital from 1 billion or more, advance capital levels and capital recovery is done as for the investment projects with investment capital to grow.

-For projects with the total capital level below 1 billion, the minimum advance capital levels by 30% of the contract value or estimation. Advance capital to be recovered gradually on each billing period the volume of completed and recovered off when reaching the payment of 80% of the contract or the approved estimates.

-Working capital advance records include: paper proposed capital payment, remittance voucher, advance guarantee of the contractor (if in the contract owner and contractor agreement has guaranteed cash advance).

-The management of working capital advance made under the provisions of article 10 above.

3. payment of capital:-for projects with total capital from 1 billion or more, controlling, capital payments made in accordance with the investment project as the source of the State budget.

-For projects with the total capital level below 1 billion, controlling, capital payments made under the provisions of the Guide on financial management modes, payment, allocation of State budget expenditures through the State Treasury.

4. Reporting, settlement and check.

Taken as prescribed for capital and career guidance documents of the Ministry of finance. The private settlement for projects with total capital from 1 billion or more, as prescribed for capital under the guidance documents of the Ministry of finance.

E. REPORTING, settlement, CHECK OUT article 21. The report 1. For investors, the Ministry and the province: implementation report mode as defined in decision No 52/2007/QD-TTg dated 16/4/2007 by the Prime Minister on the report the implementation of State capital investment plan, circular No. 01/2007/TT-BKH on 9/8/2007 of the Ministry of planning and investment on the report form and instructions implementing decision No 52/2007/QD-TTg dated 16/3/2007; Decision No 803/2007/QD-BKH on 30/7/2007 of the Ministry of planning and investment on reporting the implementation of ODA projects programs.

2. for the State Treasury:-implementation of the reporting regime under the provisions of the Ministry of finance.

-Ending the year plan, the State Treasury payment data report capital financial Agency Council according to the rules of State budget settlement.

-Year of the plan, the State Treasury confirmation of payment during the year, the accumulated number of payment from commencement to the end of an annual budget for each project by the investor.

Article 22. The investment capital investment annual capital and investment capital when the finished project done under the guidance of the Ministry of Finance of capital settlement mode.

Approved settlement case, if the capital was a lower settlement amount of capital paid for the project, the investor is responsible for revoking of contractor to reimburse the State of excess payment of capital; If the settlement is higher than the amount of capital the capital payment, the owner is responsible for direct payment or disposition of capital on the plan next year to pay for contractors.

Article 23. Check out the Ministry of the people's Committee, the departments, financial institutions, State Treasury periodically or irregularly check investors, contractors involved with the project about the use of capital, which advance payment is complete and the Executive policy, financial investment mode of development of the State.

The financial authority granted periodically or irregularly checked the State Treasury on the implementation of the capital payment mode.

F. the RESPONSIBILITY and powers of the AUTHORITY IN RELATION to article 24. For the investor 1. Perform functions and tasks are assigned according to the rules. Receiving and using the correct capital purpose, object, saving and effective. Executive regulations of the law on the financial management mode of investment development.

2. Perform the test mass, making payments and recommend payment for contractors from time to time specified by the contract.

3. The owner arranged enough capital in the annual plan to buy buildings insurance according to regulations.

4. Take responsibility for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of the work the recommended value and payment; ensure the accuracy, the integrity, the legality of the data, documents and records provided to the State Treasury and the relevant authorities of the State.

5. timely reports, in full accordance to the investment decision and the relevant State agencies; provide enough records, documents, regulatory situation for the State Treasury and financial institutions for the management and payment of capital; subject to the test of the financial agencies and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.

6. Regularly check the implementation of advance capital, contractors must check before, during and after implementation for the contractor.

7. Perform the accounting unit of the owner; investment capital under current rules. Foremost in the plan, setting the table for Passport capital payment data in send Treasury where the owner to confirm transactions (according to the template at Appendix No. 6).

8. capital payment is required when there were eligible and required the State Treasury to answer and explain the content not yet satisfactorily in the payment of capital.

Article 25. For the Ministry and the people's committees of provinces, District 1. Guide, test, urging the investor in the scope of management of the investment plan, to receive and use the correct investment purposes, the true mode of the State.

2. Within the scope of the authority was delegated, responsible to the Government and the law of the State on his decisions.

Article 26. For financial institutions the level 1. Guarantee funds according to the regulations of the Ministry of finance to the State Treasury payment for the project.

2. Implementing rules on reporting, settlement capital.

3. In coordination with the relevant authorities the instructions and check the owner, the State Treasury, the contractors of the project regarding the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the cases of violation of , out decides to revoke the account, the content in the wrong genus state mode.

4. right to request State Treasury, investor offering documents, the information needed to serve state management on financial investment and development, including the documents for the evaluation of investment project and layout plans with annual capital , the report documents the implementation of the plan and perform capital according to the regulation on mode of information reported, the documents verified the investment capital according to the regulations.

Article 27. For State coffers 1. The investor's Guide to open account to be paid in capital.

2. control, capital payments timely, adequate for the project when there have been qualified and properly regulated.


3. payment procedure issued capital and capital investment nature career to make unity in the State Treasury System. Organize the work payments which, under the control of business processes, timely payment, in full, is convenient for the owner but ensure simple administrative procedure and stricter management of State capital.

4. clear comments in writing to the owner for the payment discount account or refuse payment, answer the questions of the investors in the capital payment.

5. The State Treasury control payment only on the basis of the documents provided by the owner and payment of principle has stipulated, is not responsible for the accuracy of the weight, unit price, level of quality works. Cases detected by the decision authority contrary to current regulations, must have written recommendations to review and specify proposals. If the specified time without answer is right under his proposed resolution; If answered that it deems not satisfactorily resolved, according to the opinion of the authority, and to report to the higher authorities and reporting financial institutions to consider, handle.

6. Regularly urge the investors, the project management done right rules of advance and advance financial collaboration with the investor, make check which had advance to recover the outstanding sum not yet use or improper use of the purpose.

7. Urge the investor liquidated the debt when the project was settlement and payment of your account.

8. Prepare information reports and settlement using investment capital and capital investment nature career according to the regulations.

9. Is entitled to request the client to provide the records, documents and information relevant to cater for the work payments controlled capital.

10. Periodically check and the owner of the implementation project, the observance of the regime, the financial investment policy development, management, use of capital; Be allowed to suspend the payment of capital or capital which investors use the wrong purposes, false or contrary to the mode of financial management of the State, reported the Ministry of finance to handle.

11. Do not participate in the Board experience in the project.

12. Out in the plan, confirming the number of payments in the year, the accumulated number of payment from commencement to the end of an annual budget for each project or confirm the amount of capital paid on demand management (form according to annex No. 6).

13. Responsible to the Minister of finance and the law of the State on the receipt and payment of capital and capital investment nature of careers in the State budget.

Part III ENFORCEMENT of the TERMS of Article 28. Handle forward 1. The issues related to the level of advance capital, divestment performs in the correct handling of the transition provisions in clause 1, article 52 of Decree No. 48/2010/ND-CP on 7/5/2010 of the Government on the contract in construction activity. The problem of the advance will be specified in the contract, the State Treasury to make payments in accordance with the terms of the capital advance, payment in the contract.

2. separate the issue of payment specified by the object's contracts and documents, records of payments according to Decree No. 48/2010/ND-CP on 7/5/2010 of the Government on the contract of construction activities and issues other additional amendments are made uniform for all projects from the day this circular have the effect to ensure unity in the control of capital payments the State Treasury.

Article 29. Terms of implementation 1. This circular has effect from January 5, 2011, replacing the circular of the Ministry of Finance: No. 27/2007/TT-BTC dated 3/4/2007; 130/2007/TT-BTC on 02/11/2007; 88/2009/TT-BTC dated 29/4/2009; 209/2009/TT-BTC on 5/11/2009 guidelines on management, payment of capital and capital investment nature of careers in the State budget.

2. During the implementation process, if there are difficulties and obstacles, the proposal reflects the units in time to finance the study modified, supplemented as appropriate./.