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Circular 90/2009/tt-Btc: Guide To Build The State Budget Estimates For 2011

Original Language Title: Thông tư 90/2010/TT-BTC: Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2011

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Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Implementation of Directive No. 854/CT-TTg dated 11/6/2010 by the Prime Minister on the construction plans of social-economic development and State budget estimates for 2011;

The Ministry of Finance shall guide the evaluation of the implementation of tasks of the State budget 2010 and build the State budget estimation (GOVERNMENT EXCESSIVE) in 2011 as follows: chapter I REVIEWS the 2010 GOVERNMENT EXCESSIVE DUTIES article 1. General rules: 1. The base GOVERNMENT EXCESSIVE duty 2010 Review:-GOVERNMENT EXCESSIVE duties in 2010 was passed by Congress in resolution No. 37/2009/QH12 of Congress about financing the State budget 2010 and decision No. 1908/QD-TTg dated 19/11/2009 by the Prime Minister about the delivery estimates state budget 2010.

-The text of the Government, including: resolution No. 30/NQ-CP on January 15, 2010 about the solutions in leadership just made plans for socio-economic development and the 2010 GOVERNMENT EXCESSIVE estimation; Resolution No. 18/NQ-CP on 10/4/2010 of the solution ensuring macro-economic stability, not to high inflation and achieve economic growth of about 6.5 percent in 2010.

-Circular No. 224/2009/TT-BTC dated 26/11/2009 of the Ministry of finance regulations on holding GOVERNMENT EXCESSIVE estimation of 2010.

-The text direction of the Ministry, the central agencies, the local implementation of the resolutions of the National Assembly, the Government, the people's Council on economic and social development and State budget 2010.

-Implementation of GOVERNMENT EXCESSIVE duties in the first year; These solutions aim to make in the last 6 months.

2. Together with the Organization of the GOVERNMENT EXCESSIVE duties in 2010; the Ministry, the central agencies, people's committees of provinces and cities under central Government held to sum up, reviews the results of GOVERNMENT EXCESSIVE duty period 2006-2010 and the period 2001-2010 as a base to build a 5-year plan for 2011-2015 and strategy 2011-2020.

3. on the basis of the results of reviews of the implementation of GOVERNMENT EXCESSIVE mission 2010, implementation of the policy of the regime, GOVERNMENT EXCESSIVE spending and policy, other relevant regimes applied in the period 2006-2010; the results of the conclusions and recommendations of the audit, inspection agencies; the Ministry, the central authorities and the local initiative to amend, supplement or modify the specific proposal, additional policies, currency, GOVERNMENT EXCESSIVE spending and policies, other modes; recommendations the work instructions, directing, organizing GOVERNMENT EXCESSIVE mission, sending the Finance Ministry and the ministries and agencies concerned to study the amendment, Supplement, or amend the authorized, timely additions.

Article 2. Reviews the implementation task of collecting GOVERNMENT EXCESSIVE 2010: based result GOVERNMENT EXCESSIVE first 6, reviews GOVERNMENT EXCESSIVE implementation in 2010 on the basis of surpass estimates the Congress decision, the Prime Minister delivered a minimum of above 5% (excluding crude oil and collect money using the land). When evaluated, the need to focus on certain content primarily to the following: 1. Assess, analyze the impact of the economic transformation of the economic structure, to the results of the 2010 GOVERNMENT EXCESSIVE income such as: the situation of production-business, import-export operations of enterprises; the results of the indicators on the production and consumption of the product; the price, sale price, profit; reviewing for the new investment projects, investment to expand, invest, the investment project has run out of time to enjoy tax incentives; the results of the mission financial plan on land; the situation of the real estate trading; operational situation of the stock market, ... 

2. evaluation, impact analysis to collect number of GOVERNMENT EXCESSIVE implementation of policy renewal for business tax according to the decision No. 16/2009/QD-TTg dated 21/1/2009, decision No. 58/2009/QD-TTg dated 26/4/2009 of the Prime Minister issued a number of solutions on taxes in order to stimulate implementation of investment and consumption , halting economic decline, the difficulty for business, decision No. 12/2009/QD-TTg on 12/2/2010 of the Prime Minister on the extension of the corporate income tax in order to further difficulty for the business, contributing to boosting economic development in 2010; the export-import policy, including the adjustment of the tax in order to limit the deficit, exports of raw materials and tax adjustments to make the commitment to integration.

3. Assessment of the situation and handle the tax debt in 2010: clearly define the tax debt until December 31, 2009, the expected number of debt incurred in 2010 and the tax debt recovered in 2010. The exact number of full general tax debt, the tax debt classification according to the formula specified in the tax debt management process. Propose measures to handle end to score the tax debt.

4. Evaluate the results of coordination between the departments involved in the management of the currency and the GOVERNMENT EXCESSIVE implementation inspection, test and control of tax debt recovery, lost against, against smuggling, trade fraud prevention; coordination in check; the number of objects has been inspected, checked in the first 6 months and expected a whole year; tax collection recommendations through inspection, checking of tax authorities; number of recommendations the Audit Agency's collection of State, government inspectors and the expected number of filed into GOVERNMENT EXCESSIVE. Propose solutions to enhance co-ordination, improve the effectiveness of this activity.

5. Evaluate the situation declared, reimbursement of value added; expected tax refund arising during the year; the number completed in the first year; which causes complete analysis of the tax increase and decrease over the previous year.

6. Evaluate the results of implementing the new tax policy issued, modified, supplemented in 2009, 2010 affecting the result.

7. Through the deployment held currency, proposed recommendations to adjust the mechanism, policy (if any). 

Article 3. Real situation assessment task development investment: 1. Reviews of the work of the layout and organization of the implementation of the basic construction investment of the year 2010: a) reviews the situation of distribution, estimation of the basic construction investment spending (XDCB) 2010:-reviews of the deployment, allocation , XDCB investment spending estimates for the project, works in the year 2010 (including capital from GOVERNMENT EXCESSIVE resources, Lottery revenues, government bond funds), especially for the works, important, urgent project needs ensuring progress, works, projects completed in 2010; reviews the allocation of capital in line with the development of the sector, ensure the layout for the project enough investment procedures, in line with the progress made.

-Reviews of the time allotted and planned for the investor. At the same time assess the match assigned targets on total investment, capital structure in the country, foreign capital, economics, structure ...-assess allocation of official development assistance (ODA), which arranged the reciprocal capital, foreign capital.

-Reviews the deployment of capital to debt payment in XDCB investment budget.

-Assessment of the situation, resulting in the recovery of capital budget (according to the principles specified in paragraph 4 Article 1 decision No 1908/QD-TTg dated 19/11/2009 regarding the Affairs of GOVERNMENT EXCESSIVE estimation in 2010) to return the number of which had been prescribed advance budget.

b) reviews the results of reviewing, rearrange plans to invest XDCB in accordance with resolution No. 18/NQ-CP on 10/4/2010 of the Government about the solutions ensuring macro-economic stability, not to high inflation and achieve economic growth of about 6.5 percent in 2010. Which focused reviews:-results review investment projects using GOVERNMENT EXCESSIVE capital, which is derived from government bonds, GOVERNMENT EXCESSIVE to move capital towards capital concentration for the urgent, important projects are completed in 2010.

-The results of which were used in 2010 for investment projects, important, urgent works.

-Test results the investment situation, managing the use of capital in the central ministries and agencies, local and economic corporations, State Corporation, State-owned enterprises.

c) assessment of the task XDCB 2010: investment-general implementation of XDCB 2010 investment plan includes the value of the volume done till the end of the second quarter 2010, capital payments to the end of the second quarter of 2010 (including the complete volume of payments and capital advance payment) expected volume and capital payments to 31/12/2010 and the remainder of the annual 2010 budget levels; attach schedule Appendix details of each project, there are data on total investment approved, which had accumulated payment plan until the end of 2009, the 2010 capital plans according to the content as above.

-Reviews the implementation of the program, projects using funds official development assistance (ODA); capital disposition for ODA projects according to commit; progress of disbursed ODA capital sources and inherently bad.

-Ability to make capital XDCB in 2010 under the GOVERNMENT EXCESSIVE funds; which government bonds; investment capital from domestic land use money, lottery revenue; ... d) General, reviews the situation and the results of processing the backlog of investment volume of debt XDCB; the proposed solution to handle the final standing debts; reviews the effectiveness of investment XDCB 2010 and previous years; analysis of the existence, causes and solutions.

DD) settlement situation evaluation projects completed, which stated: the project has been completed but not yet prescribed settlement to the end of June 2010 and scheduled to end in 2010; specify the time the project was completed without settlement, the cause and solution.


e) reviews the situation of capital advance, recovery and repayment of the advance State Treasury Bank exists in accordance with circular No. 49/2005/TT-BTC on 9/6/2005 of the Ministry of finance to implement the project, investment in infrastructure create the advance repayment revenues that have been approved by the authority to attract investment capital of the organisation domestic and international.

2. evaluation results the task of development aid spending by 2010:-the implementation of preferential credit, credit to poor households and social policy, credit students, students (active results, outstanding loans, interest rates, of the interest rate disparity compensation arise ,...).

-Spending policy of lending (lending incentives for ethnic minority households especially hard, poor households do housing, loans to poor households in the Mekong River Delta region to develop production-business, lending projects in the program solidly turns canals transportation, infrastructure, rural aquaculture and infrastructure in rural villages, ...).

-The implementation of policies to support trade, investment promotion, tourism; the policy supports businesses providing products, services, public utility ...-implementation of State reserves in 2010; the number of rows in the output level, the buying did not collect money (details on the type, quantity, value); the State reserve force to 31/12/2010; the ability to respond when the incident occurred.

Article 4. Reviews the implementation task regularly: 1. Reviews of the implementation of GOVERNMENT EXCESSIVE estimation first 6 and expected all five (the development allocation, budgeting, communication of withdrawal estimates; making things move, reduce spending for no outlay allocation be for programs other tasks;...) According to each of the target State mission assigned to the Ministry, the central agencies, and local units in 2010. Reviews the results of the important tasks, programs, and projects of each of the ministries, sectors, localities; the difficulties, obstacles and suggest measures to handle.

2. report the situation to save regular practice, in that particular situation report made to cut unnecessary expenses such as: chi conferences, festivals, travel abroad is not really practical, ... Based on that focus ensure source for new missions arise, especially the task of ensuring social welfare, aid to encourage the production, exports under the provisions of the law.

3. Evaluate the results and the difficulties and problems arising in the implementation of the policy, mechanism and mode of spending in 2010 to perform the duties of the ministries, central agencies, and local units. In particular, note carefully review the results of the mechanism, the following policy:-the implementation of social security policies in which the focusing reviews the implementation of the policy of social protection under Decree No. 67/2007/ND-CP on 13/4/2007 of the Government on assistance in the social protection and objects to Decree No. 13/2010/ND-CP dated 27/02/2010 of the Government modifying, supplementing a number of articles of Decree No. 67/2007/ND-CP; for poor households and households of the near-poor, ethnic minorities, the fellow at the Department especially hard as: poverty reduction support programs fast and sustainable for poor district 62 support, housing for poor households; State policies to support the poor access of households, students, students purchase health insurance; support of land production, housing, land and water activities for minority households poor, difficult life; unemployment insurance policy; support the room except for disease and prevention, recovery, disaster, flood, storm, rescue hungry for people, ...-the situation, the results of implementing Decree No. 133/2005/ND-CP dated October 17, 2005 by the Government on self-reliance mechanisms responsible for the use of payroll and expense management. Assess the organization implementing the self-reliance mode is responsible for performing the tasks, organization, financing and staffing for the unit's public career under Decree No. 43/2006/ND-CP on 25/4/2006, Government Decree No. 115/2005/ND-CP dated 19/9/2005 and Government decision No. 1926/QD-TTg dated 11/20/2009 of Prime.

4. Reviews of the implementation of resolution No. 2005/NQ-CP dated 18/4/2005 of the Government on promoting socialization of activities in education, health, culture and sport and decision No. 39/2008/QD-TTg dated 14/3/2008 of the Prime Minister issued the tender regulation , order, tasked to provide career services the GOVERNMENT EXCESSIVE use; Decree No. 69/2008/ND-CP dated 30/5/2008 by the Government on the policy of encouraging socializing with respect to activities in the field of education, vocational training, health, culture, sports, the environment for the industry, its management areas; Decision No 1419/QD-TTg dated 10/10/2008 of the Prime Minister issued a detailed list of these types, the criteria of the scale, the standard of the facilities done socializing in the fields of education, vocational training, health, culture, sports, the environment. In that note reviews, analysis of total resources and the structure of social investment resources for developing the industry, the field, the results of the mobilization of resources for social sector development, field; the existence, causes and solutions in the time to come to the effective mobilization of resources for social development, the field.

5. Reviews of the situation of the reform of the administrative procedure according to the project of 30 GOVERNMENT EXCESSIVE management in 2010; stating the existence, causes and solutions. 

Article 5. Reviews of the implementation of the national target program, 135 program (phase II) and new planting projects 5 million ha of forest: 1. Assess the allocation, expenditure estimation of the target program, Project 2010; on the basis of cost estimation has been delivered and the progress made, the governing body of the national target program, project coordinated with ministries, Central and local authorities held to summarize, evaluate the effectiveness of the program, the project period 2006-2010, on the basis that the category suggestions objectives, content, the national target program, project period 2011-2015, build the content, scope, principles, funding allocation criteria, process evaluation, management, monitoring, evaluation of the national target program, project to the review authority, decided to make the facility implemented from 2011.

2. for the national target program made by domestic capital and foreign capital, both technical evaluation on the situation outside the capital disbursed (advantages, difficulties, causes and solutions to overcome).

Article 6. Reviews the results of salary reform mode: 1. Report the results, review the funding needs identified reform of salary.

2. Reviews the results of measures taken supplies of finance to reform the salary from: Save 10% regularly (not counting salary and the salary nature); from 35-40% of revenues are leaving under the regulatory regime; from the 50% increase in local revenue (not including land use money); ... in 2010 and the 2007-2010 period, determine the source of years ago according to the regulations has not yet used up (after having arranged to ensure enough sources to make the minimum salary level 730,000 VND/month in 2010) move on to 2011 (if available) to continue creating salary reform implementation resource (swine metrics report specific report).

Article 7. A number of specific points in the evaluation mission of the 2010 provincial GOVERNMENT EXCESSIVE, the central cities: in addition to the above request, needs attention focused assessment made a number of the following: 1. The solution, local measures on local budget operating to ensure local budget estimation were competent to decide.

2. Assess the needs and resources of local development; the work to mobilize financial resources in order to perform local tasks of socio-economic development of the locality.

3. The results of the policy, according to the mode decision No 24/2008/QD-TTg, 25/2008/QD-TTg dated 26/2008/QD-TTg, 27/2008/QD-TTg and decision No. 113/2009/QD-TTg dated 11/9/2009 of the Prime modification, addition of some articles of the decision: No. 24/2008/QD-TTg, 25/2008/QD-TTg , 26/2008/QD-TTg, 27/2008/QD-TTg on the issuance of a number of mechanisms, policies to support socio-economic development for the province of North-Central and Central Coast, Highlands region, the Mekong River Delta and the region and the northern mountain by 2010; the results of the program in support of land production, housing, land and water activities for minority households poor, difficult life (134), the program of social-economic development of the town particularly difficult mountainous and remote areas (135 program-phase II); the results of the resolution 30a/2008/NQ/CP dated 27/12/2008 by the Government on poverty reduction support programs fast and sustainable for poor district 62; the results of the policy to support poor households for housing by the decision 167/2008/QD-TTg dated 12/12/2008 of Prime, ...

4. The budget implementation of the mechanism of State policies aimed at social-economic development, poverty alleviation, such as the health insurance policy for the poor, ethnic minorities, children under 6 years, support the poor access to medical insurance, unemployment insurance policy support policies, fishermen, help the audience policy social protection; the situation for layout planning, ... locally.

5. Evaluate the layout of the budget (including the number of the central budget support targeted to the local budget-if available) and backup use the security missions, Defense; prevention, remedial, disaster, disease in humans and on cattle, poultry, plants, ...


6. Assess policy implementation exempt irrigation fees collected in the locality; the situation of implementing the long currency donations according to Directive No. 24/2007/CT-TTg dated 01/11/2007 of Prime boost correct implementation of the provisions of the law on fees, policies to mobilize and use the donations of the people.

7. Reviews of the implementation of the genus from the source currency amount using the land for investment in the construction of local infrastructure, make measurements, record-setting, certificate of land use and the allocation of land development fund established under the provisions of Decree No. 69/2009/ND-CP on 13/8/2009 of the Government.

8. Assessment of the situation made collecting from lottery sources; the layout, use of this source of revenue for the construction of local social welfare local.

9. Implementation of mobilizing private capital in infrastructure (including the situation, mobilization of capital to return the layout of both principal and interest to 30/6/2010) the provisions in paragraph 3 of the article 8 Law, GOVERNMENT EXCESSIVE are: first, the balance of the year, mobilization of the repayment due, estimated residual debt raised to 31/12/2010 (for the cities of Hanoi and Ho Chi Coalition reviews the mobilization of private capital as financial mechanism-specific local budget).

10. Reviews of the implementation of the program solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure (including the results of the refund results, both the principal and interest when due); ...

11. Base reviews the results of social-economic and State budget in 2010, reviews the results of the plan for socio-economic development and State budget in the 2006-2010 period compared to the resolution of the Congress Party. In it, focused reviews of the achievements, the still limited and the cause exist to orient development plan 2011-2015.

CHAPTER II CONSTRUCTION ESTIMATING GOVERNMENT EXCESSIVE 2011 article 8.  The goal, principles: 1. GOVERNMENT EXCESSIVE 2011 estimation is done together with the process of implementing the resolution of the key Party Congress XI, socio-economic development plan and financial plan social — budget 2011-2015, the strategy of economic development-social and financial strategy 2011-2020 meaningful, critical in generating momentum fast and sustainable growth for both stages, advanced a step in the quality of life of the people. Accordingly, the GOVERNMENT EXCESSIVE 2011 estimation need clear objectives promote fast, sustainable growth, improving the effectiveness and efficiency of the State management, through a policy of reasonable motivation to encourage, through the resources for investment and development, to focus resources in order to contribute to the adjustment of the structure of the economy towards enhancing the effectiveness , competitive, fast and sustainable development, increase the level and proportion of GOVERNMENT EXCESSIVE investment for people, implementation of social security policies, hold the defense, security, ensure the safety of the national financial system.

2. GOVERNMENT EXCESSIVE income estimation in 2011 must be built on the basis of: a) the alignment of investment situation forecasting, production and business development; the right policy, mode; right, enough GOVERNMENT EXCESSIVE revenues of enterprises, organizations, individuals in 2011, in which attention computer revenues incurred in 2010 but is allowed to relax the deadline, the revenues from the investment project has run out of time for tax incentives.

b) estimation must build positive GOVERNMENT EXCESSIVE income, solid, feasible with high motivation level reached over 23% of GDP, including tax and fee revenue reached over 21% of the GDP. Estimating the country's Inland Revenue (excluding revenue from crude oil, land use charge) increased on average a minimum of 17-19% compared to the estimated assessment of 2010 (excluding the impact factor due to make tax renewal in 2009 and 2010).

c) set out the measures and specific routes to handle the tax debt; combating tax evasion, lost and commercial fraud; strengthen the inspection, testing, detection, and timely handling of cases of violation.

3. About the budget, expected in 2011 is built on the basis of: GOVERNMENT EXCESSIVE spending estimates are constructed on the basis of criteria system and quota allocation of State budget 2011 (first year of the new budget stabilization period); the provisions of the law on the policy, the current budget spending and funding requirements to perform the important task, goal, strategy of the country expected to make in 2011 and the 2011-2015 period. On the basis that: a) the base system the criteria and norms for the 2011 budget allocation according to the decision of the Prime Minister, the regime, costs and duties, the Ministry of industry, regulatory bodies, the field at Central and provincial people's committees, the central city in estimating the 2011 budget in the range of test estimation the 2011 budget was the Ministry of Finance announced (genus from domestic capital expenditure estimate according to the progress of the loan projects and disbursement of aid) details under each sector (including GOVERNMENT EXCESSIVE balance from the source and read more from the source obtained leave according to the mode), the task of the large genus (containing sort order of priority) ensure the rule of law and the practice of saving, against waste from the construction estimation.

b) ministries, Central and local authorities when building GOVERNMENT EXCESSIVE spending estimates must be active expected funding needs full implementation of mode, the policy has been issued and the new task arises. For other modes, policies, mission authority issued in the process of estimating, estimating implementation cost according to the instructions of the competent authority. Additional backup sources for the task that the Ministry, the Central and local authorities when building, budgeting allocations are not fully deployed delivery cost according to the prescribed regimes to make.

c) In the process of building the 2011 budget estimation, ministries, Central and local authorities when proposing additional amendments, issued the new policy, mode, need to make the investigation, survey, to hold the number of objects, the expected funding needs; calculate the integrating between the policies, the regime is expected to amend or enact new with current policies, coordinate with financial institutions to calculate the layout capabilities, ensure sufficient funds made before submission to the authority.

d) continue implementation of reorganization expenses towards savings, efficiency, improve the efficiency of capital investment from the budget in order to promote rapid and sustainable growth, maintaining macroeconomic stability, ensuring social security and social safety order; ensure funding development of the field of education and training, science and technology, health, culture, protection of the environment according to the resolutions of the party, National Assembly; increase State reserves to active prevention, remedial, disaster, disease; the funding arrangement to ensure continued implementation of salary reform.

4. The Ministry, the Central Agency estimating incomes and expenses budget and presentation facility details, estimating base according to the units made and according to these important tasks (the base, the policy mode, the resulting situation is done, the layout of the 2011 spending estimates and the next year , ...), Ministry of finance, the Ministry of planning and investment to the synthesis report from the Prime Minister.

5. Balanced budget, local GOVERNMENT EXCESSIVE positive, healthy, sturdy; ensuring the security of national financial safety, local budget.

Article 9. Construction estimating GOVERNMENT EXCESSIVE collection 2011:1. Inland Revenue estimation: the local GOVERNMENT EXCESSIVE income estimation when building on the right is based on the analysis, forecasting economic growth, transforming the economic structure and increased production capacity in 2011 for each sector, each of the sectors, each sector, the economic base of the region and to the entire sum of the broadcasting revenue born on the area (including the number of budget revenues in communes, wards and towns). When building estimating GOVERNMENT EXCESSIVE 2011 collection is based on a full review of actual results done in 2009; requires striving and ability to make 2010 and the number of test estimation collection 2011 has been announced. Estimate currency must ensure the right, PC enough each sector, each tax under the provisions of tax legislation, the currency in which, noting the mode, the new collection policy is issued to modify, add the following: a) corporate income tax: follow defined in Decree No. 53/2010/ND-CP dated 19/5/2010 of the Government regulation on local investment incentives, tax incentives for new administrative unit established by the Government to adjust administrative boundaries; the text of the Finance Ministry as circular No. 177/2009/TT-BTC dated 10/9/2009 Guide to determine taxable income disparity in rates of the debt payable in foreign currency; Circular No. 201/2009/TT-BTC on 15/10/2009 instructions handle the difference in rates in the business; Circular No. 201/2009/TT-BTC dated 20/10/2009 management mode instructions, use and depreciation of fixed assets; Decision No 3110/QD-BTC dated 03/12/2009 regarding the revised circular No. 130/2008/TT-BTC dated 26/12/2008; Circular No. 10/2010/TT-BTC on 13/01/2010 corporate income tax guide for ticket sales operations, golf membership card; Circular No. 38/2009/TT-BTC on 19/3/2010 Guide to make regulations for the Organization, the individual transferable rights to the exploration, exploitation and processing of minerals; Decision No. 12/2009/QD-TTg on 12/2/2010 of the Prime Minister on the extension of the corporate income tax in order to further difficulty for the business, contributing to boosting economic development in 2010 and circular No. 39/2009/TT-BTC dated 22/3/2010 of the Ministry of Finance shall guide the implementation of decision No. 12/2009/QD-TTg on 12/02/2010; Circular No. 40/2009/TT-BTC on 23/3/2010 Guide to determine taxable income difference due to the revaluation of assets; Circular No. 55/2010/TT-BTC dated 16/3/2010 Guide to value added tax and enterprise income tax for the Vietnam television station and the tv station, radio-television, the city.


Tax obligations applicable to organizations, individual foreign business in Vietnam or have income in Vietnam: implementation as defined in circular No. 201/2009/TT-BTC on 9/10/2009 of the additional financial circular No. 134/2008/TT-BTC dated 31/12/2008 tax service guide applicable to the Organization foreign individuals doing business in Vietnam or have income in Vietnam; Circular No 64/2009/TT-BTC dated 22/4/2010 of the Ministry of finance the additional amendments to circular No. 134/2008/TT-BTC dated 31/12/2008 guide service tax apply to foreign individuals, organizations and business in Vietnam or have income in Vietnam.

Tax obligations for investors investment abroad: Vietnam make as specified in circular No. 11/2009/TT-BTC on 19/1/2010 of the Ministry of Finance shall guide the implementation of tax obligations for the Vietnam investment investors abroad.

b) About the resource tax: Calculating and estimating as stipulated in Act No. 45/2008/QH12 on November 25, 2009 by the National Assembly on the resource Tax, resolution No. 928/2010/UBTVQH12 of the Committee of the National Assembly on the resource tax rate schedule; Decree No. 50/2010/ND-CP on 14/5/2010 of the Government mandate the details and guiding the implementation of some articles of the law on tax on resources; Decision No 588/QD-BTC dated 22/3/2010 of the Ministry of finance about the announced sale price average eletricity applied tax rates make the natural water resources of hydropower production in 2010.

c) personal income tax: follow the provisions in the text of the Finance Ministry as circular No. 161/2009/TT-BTC on 12/8/2009 guidance on personal income tax for some cases of transfer, inheritance, receive the gift is real property; Circular No. 164/2009/TT-BTC on 13/8/2009 individual income tax guide for winners in the gambling; Circular No. 176/2009/TT-BTC on 9/9/2009 Guide to reducing personal income taxes for individuals working in the economic area; Circular No. 03/2009/TT-BTC on 11/01/2010 additional instructions circular No. 84/2008/TT-BTC dated 30/9/2008, guiding the implementation of some articles of the law on personal income tax and guide the implementation of Decree No. 100/2008/ND-CP on 8/9/2008 from the Government detailing a number of articles of the law on personal income tax.

d) stamp fees: follow the rules in circular No. 68/2009/TT-BTC dated 26/4/2010 of the Ministry of finance guidelines on advance fees.

DD) On revenue from oil and gas: made as defined in Decree No. 100/2009/ND-CP dated 3/11/2009 by government regulation and autumn surcharges for oil interest sections are divided by oil and gas contractors when the crude oil price fluctuations; Circular No. 03/2009/TT-BTC on 12/02/2010 of the Ministry of finance instructed the Decree No. 100/2009/ND-CP on November 3, 2009. 

About currency regulation for the Dung quat oil refinery: follow separate instructions of the Ministry of finance.

e) agricultural land use tax: temporary calculation, construction estimating currency according to the current mechanism is applicable for the period from 2003 to 2010.

f) About fees: follow the Ordinance fees and other legal documents. For consular fees and charges made under the provisions of circular No. 236/2009/TT-BTC dated 15/12/2009 the Ministry of Finance shall guide mode, lodging and usage management consular fees and charges apply at the diplomatic missions, consular representative offices in Vietnam; environmental protection charges for mineral extraction made according to the provisions of Decree No. 82/2009/ND-CP dated 12/10/2009 of the Government revising, supplementing a number of articles of Decree No. 63/2008/ND-CP on 13/5/2008 by the Government on environmental protection charges for mineral extraction , Circular No. 238/2009/TT-BTC on December 21, 2009 the Ministry of Finance shall guide the implementation of Decree No. 82/2009/ND-CP dated 12/10/2009 of the Government; tapping franchise fees airports conducted as specified in circular No. 240/2009/TT-BTC on December 25, 2009 by the Ministry of finance.

g) Private land use charge estimation, secured building suitable to implementing the land use plan has been approved by the plan (defined in Decree No. 69/2009/ND-CP on 13/8/2009 of additional government regulation of land use planning, land, land , compensation, assistance and resettlement), the expected progress made the auction the right to use the land and paid use of land.

h) Collected from the lottery: continue construction of estimation on the basis of existing laws and regulations make managing currency through GOVERNMENT EXCESSIVE (not taken into GOVERNMENT EXCESSIVE balance).

2. Estimation of revenue from import-export activity: a) is built on the basis of the impact assessment to the budget revenues through analysis, forecasting world economic situation and turnover, import taxable goods; the impact of the adjustment of tax and non-tax-related barriers to curb deficit and boost exports and the implementation of the agenda of tax cuts to make the commitments of international economic integration.

b) estimation of revenue must be built on the basis of the implementation of regulations on customs procedures; check, customs surveillance, export tax, import tax and tax administration for export and import goods specified in circular No. 79/2009/TT-BTC on 20/4/2009 of the Ministry of finance and the relevant text. Boost simplifying administrative procedures in the field of customs in order to shorten the customs clearance time and reduce costs for imported goods. Strengthen measures against debt processing such as lost taxes, combating smuggling, tax evasion, combating commercial fraud.

3. Revenues are to leave by the regime (fees, hospital charges, the mobilization of contributions, ...): The Ministry, the central authorities and the local base of fact made currency in 2009, the estimated revenues in 2010, expected to adjust the level of currency (in which tuition fees made under Decree No. 49/2010/ND-CP on 14/5/2010 of the Government regulation on exemption tuition reduction, support for study costs and the mechanism of currency, use the tuition for vocational education in national education systems from 2010-2011 to 2014-2015 school year) and the factors expected to impact revenue in 2011 to build revenue estimation for consistent, positive. Career earnings nature reviews the Agency's business services unit, not in GOVERNMENT EXCESSIVE income, estimating, proposals do not take public financing costs, fees in GOVERNMENT EXCESSIVE.

Article 10. Construction estimating GOVERNMENT EXCESSIVE spending in 2011:1. Construction investment development expenditure estimation in 2011: a) construction investment spending estimates of the Ministry of development, the central authorities on the basis of guarantee capital for the ongoing project unfinished; financing arrangement for the project group C completed in 3 years, project group B completed in 5 years; layout limitations of capital for new projects has not really needed. Construction of estimation of investment expenditure growth of the city, directly on the basis of criteria system, capital allocation level of growth by the 2011 GOVERNMENT EXCESSIVE resources, including additional number have the aim of developing investment from the central budget to local budgets and additional items have different goals according to the decision of the Prime Minister.

b) units when building development investment spending estimates, 2011 need to continue your opinion holds, streamline, tune in again the deployment of capital investment to enhance the effective use of GOVERNMENT EXCESSIVE capital, contributing to macroeconomic stability, fast economic growth and sustainability. Focus development investment spending layout to make the goal of socio-economic development in 2011 and the 2011-2015 period, the priority of which layout estimation for the project, the national key projects, development of agriculture, rural areas, promote poverty alleviation and sustainable development; continue to favor investment layout of human resource development for the field of education and training, health, science and technology, environmental protection, security, defence, ... c) prioritize the layout which made the social security policy; the layout ensures sufficient capital for the program, projects using ODA according to the commitments; focus for capital works, effective transition projects, key projects, urgency of dikes, irrigation, rural transport development infrastructure, the feces from the flood, the flood of tourist infrastructure, slow, ... d) ensure preparation for capital investment; debt payment volume construction completed of the works; the layout of the capital advance account refund as prescribed; at the same time holds in the Organization made to debt XDCB.

the remaining capital) layout for the project, construction of new buildings, in which priority capital projects, national key works; decision delayed construction projects not in the planning, not the prescribed procedure, many procedural obstacles to investment, yet the clearance, the project has not really urgent, effective, low ... e) Investor investment projects from Government loan capital on lending again to arrange financing for the project consistent with the content of this agreement has been signed and the regulation of financial management in water so as not to affect the progress made.

g) for estimating the genus-level credit interest rate disparity compensation development investment, credit policy of the State, based on the implementation of the 2010 scheduled changes in the policy and mission in 2011 to build estimates spending according to the prescribed regimes.

h) for estimating the additional spending State reserve: basing development strategies national reserve, reserve duty assigned State, requires the prevention, disaster recovery, the disease, the Ministry of industry, the State reserve administration is responsible for evaluating State reserve levels defined by the management units, to 31/12/2010; additional reserve levels expected of each type of goods, materials and equipment are really essential, estimating the State budget spent on increasing State reserves, preserving the goods and innovative rotation plan inventories State in 2011.


I) implement additional targeted capital development from NSTW according to these criteria, the quota allocation of investment and development expenditure estimates by source GOVERNMENT EXCESSIVE 2011 is the Prime Minister decided to make the national target program, the national program period 2011-2015, the program fast and sustainable poverty reduction for poor districts and programs 62 the other major project, perform the period 2011-2015; support a reciprocal stake in ODA projects; local support make investments in infrastructure, industrial investment to upgrade the provincial health system, etc.; in which additional priorities for the local budget in the middle area and the Northern Rockies, Northern and Central Coast, Highlands, South-Western, ethnic minority regions in difficulty, the local really hard.

k) ministries, central agencies and the local Prime Minister tasked with XDCB investment from government bonds made up investment spending estimates from government bond funds in 2011 for the construction, transportation, irrigation projects, medical systems solidly investment goods, school and public building service for teachers, student housing is already in the list approved by the authority. At the same time focus on ensuring timely implementation and objectives were defined.

2. Construction of estimation often genera 2011: a) construction estimating genus career development education and training, culture, health, environmental protection, science-technology, social guarantees; Defense, security; the State administrative management expenditure, the party, the unions ... are political mission base, planned social-economic development of each Ministry in 2011, the central authorities and local, level base allocation of regular GOVERNMENT EXCESSIVE spending in 2011 according to the decision of the Prime Minister and the mode specific policies have been granted authority to enact.

b) for those expenses often don't have the quota allocation, the 2011 estimates are constructed on the basis of reviews of the implementation of the budget in 2010, expected the mission 2011 (clarifies only expenses incurred in 2010, not 2011, the resulting increase in 2011 according to the mode , the field has been approved by the authorized), check out the 2011 budget was announced and standard mode level of spending under the current rules. The estimation should arrange the order positioned funding made the mode, spending policy has been issued; the tasks of prime importance, authority was delegated to each of the disciplines, fields.

c) within the country, arranged financing GOVERNMENT EXCESSIVE spending in 2011 (including development investment, reform expenditure, regular salaries) for the field of education and vocational training, reaching 20% of the total GOVERNMENT EXCESSIVE spending (including from lottery revenue); the field of culture and information reaches a minimum of 1.8%; the field of science and technology reached a minimum of 2%; career activities to protect the environment on 1%; increased layout for the health sector is higher than the average spending increase speed of GOVERNMENT EXCESSIVE, in that priority funding for preventive medicine.

d) estimating economic career spending base construction volume of tasks are assigned authority and norms stipulated budget; layout focus spent on these important tasks: maintaining the system key economic infrastructure (transportation, irrigation, ...) to increase the time used and the efficiency of investment; funding to implement the plan; Mission extension, forestry, fisheries, public encouragement; the task of mapping, set the record and certificate of land use rights, ... contributing to promote growth, economic restructuring. Promote the application of the tender regulation, order, tasked to provide career services the GOVERNMENT EXCESSIVE use as specified in decision No. 39/2008/QD-TTg dated 14/3/2008 of the Prime Minister.

DD) In the process of building GOVERNMENT EXCESSIVE 2011 estimation, ministries, sectors, localities must restructure the task of GOVERNMENT EXCESSIVE spending accordingly on the basis of the delivery mechanisms follow the autonomy, accountability on the use of payroll and administrative management expenditure provisions in Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government in order to increase autonomy associated with responsibility , improve the effectiveness of financial management and operational performance. The unit's public career made under the provisions of Decree No. 43/2006/ND-CP dated April 25, 2006 the Government's autonomy, self responsible for performing the tasks, organization, staffing and financing for public business units and Decree 118/2005/ND-CP dated 19/9/2005 of the Government and other regulations relevant to the the regulation mechanism of autonomous, responsible of the Organization of public science and technology; at the same time, the pilot transferred a number of accredited business units have the condition to operate under Enterprise mechanism.

e) State administrative agencies, public career has its currency under the provisions of the law must establish a full estimate of revenue and expenditure estimates for the mission from the revenue source of fees and other revenues are leaving the unit spent according to the prescribed regimes.

g) for the task of scientific research, performing the duties of the State order and the other important tasks, estimating budget according to the current regulations and guidance in this circular, the full presentation of the calculation bases.

h) for some other specific genus: Mission-ministries, central agencies have dispatched parts merged into the Vietnam representative offices abroad are responsible for estimating the funding guarantee operations for this Division, Ministry of Foreign Affairs combined into a general estimation of the Foreign Ministry approval authority to allocate for the Vietnamese representative offices Male in foreign in the correct sense of direction in the Prime Directive No. 367/CT-TTg dated 19/3/2010.

-Estimating the genus information technology application as stipulated in Decree No. 64/2007/ND-CP on 10/4/2007 of the Government on the application of information technology in the activities of State bodies and the guidance in circular No. 43/2008/TTLT-BTC-BTTTT on 26/5/2008 of the Ministry of finance and the Ministry of information and communication.

-Construction estimation of funding needed to implement the program, popular legal education from 2008-2012 was approved by the Prime Minister's decision No. 37/2008/QD-TTg dated 12/3/2008.

-Estimating the genus project sync renovated the statistical indicators system in the Mission of the Ministry, the Central Agency prescribed in decision No. 312/QĐ-TTg dated 8/3/2010 of the Prime Minister.

-Estimating spending from GOVERNMENT EXCESSIVE to make tuition exemption mechanisms and the support cost study for the object specified in Decree No. 49/2010/ND-CP on 14/5/2010 of the Government regulations on long, steady tuition tuition support, and the mechanism of currency, use the tuition for vocational education in national education systems from the academic year 2010-2011 to the 2014-2015 school year.

3. Construction of the genus estimation programs, projects using ODA capital sources: implement full estimating in the correct sequence, and form GOVERNMENT EXCESSIVE decision under the provisions of the law on GOVERNMENT EXCESSIVE public debt management Law, and guidance documents, the Government's Decree on the management of investments and construction , on the management of loans and foreign debt, which set detailed attention to ODA and capital for each project, program, according to the nature and sources of capital investment spending and XDCB career, ensure consistent with progress made; send the Ministry of planning and investment, the Ministry of finance to General GOVERNMENT EXCESSIVE estimation in 2011, the Government, the National Assembly decided.

4. perform source estimation of salary reform in 2011:2011, ministries, central agencies and the local GOVERNMENT EXCESSIVE use, the units continue to proactively implement fully, properly regulated supplies solutions to reform salary salary reform scheme in the period 2008-2012. According to it: spend part of revenues are leaving in 2011 under the regime; Save 10% on regular spending in 2011 (not counting salary and the salary nature); local budgets using 50% increase implemented expected local 2010 budget (not including increased land use charge), and move the sources make salary reforms years ago has not yet used up (if any) to 2011 to continue to perform. The entire funding source must be managed, private accounting to create a source of continued reform of the salary, not using the funds for other purposes. The Finance Ministry will have a private guide text calculation, determine the source of funds to implement the salary reform in 2011 after the new decree the Government has adjusted the minimum wage.

5. expenditure estimation made the national target program, important project: a) the governing body of the programme, a project based on the text of the decision by the authorized national target programmes and large projects, the programme implementation period 2011-2015, in collaboration with the Ministry of planning and investment to clearly define the goals , specific tasks in 2011 for the national target programmes and large projects, programs important to the Prime Minister decided to make the base building GOVERNMENT EXCESSIVE estimation guide 2011.

Own national target program using the energy saving and efficiency; The national target programme on responding to climate change: the construction estimate for 2011 and the 2011-2015 period continue to follow the decision was approved by the Prime Minister.

b) to base targets, tasks, current financial regime, ministries, central agencies and the local estimating demand implementation of the program, a project in 2011, submit to the Ministry, the central agency program management, project General sent the Ministry of finance, the Ministry of planning and investment.


c) base layout level expected funding for each program, the project by the Ministry of finance, the Ministry of planning and investment announcements, ministries, central agencies assigned program management, project estimating spending in 2011 by each program or project; at the same time expected to allocated expenditure estimation approach the program objectives, the project in 2011 for the Ministry, the central authorities and the local (to the program made by foreign capital, the detailed allocation approach including both domestic and foreign capital), sent the Ministry of planning and investment The Ministry of finance review, General.

6. reserve estimates state budget: the central budget and local budget levels redundant layout of the budget according to the provisions of the law and the level of GOVERNMENT EXCESSIVE allocation of regular GOVERNMENT EXCESSIVE spending in 2011 to proactive prevention, remedial, disaster, disease and treats the important task urgent arise, beyond estimation. The layout and write a separate entry in the GOVERNMENT EXCESSIVE spending 2011 estimation of ministries, central agencies and the agencies, local units of funds spent on search and rescue operations, rescue, disaster response, disaster as defined in decision No 118/2008/QD-TTg dated 26/8/2008 of the Prime Minister issued the financial management regulations for the activity search rescue, rescue, disaster response, disaster and circular No. 92/2009/TT-BTC dated 12/5/2009 the Ministry of Finance shall guide the payment of funds from the GOVERNMENT EXCESSIVE resource for organizations and individuals involved in search and rescue operations, rescue, disaster response, disaster.

7. Estimation of the expenses from the source obtained leave according to mode (fees, hospital charges, the mobilization of contributions, ...): The Ministry of the central authorities, and the locally made estimating more details from this source of revenue, the details for each task, and General field on the estimation of The , Central and local authorities to the decision authority.

8. test of base currency, the 2011 budget, ministries, central agencies, the local construction spending estimates are tight and the details for each task, each unit using the budget; after work and consistently with the Ministry of finance, the Ministry of planning and investment, the Ministry, the central agencies and the provinces, the city of centrally deploy immediately the work plans allocation of the 2011 budget estimates of the Ministry, local agencies to get budgeting the prime delivery active, the Authority decided to allocate budget estimates and to use the budget unit ensure before 31 December in accordance with the provisions of the law on GOVERNMENT EXCESSIVE.

The Ministry, the Central and local authorities should focus on reviewing back all the stitches in the allocation, management, GOVERNMENT EXCESSIVE use, especially XDCB and investment loans, aid, to ensure that the allocation of the budget target, the true mode, the right audience; the management and use of the budget is tight, efficient, has a reporting, inspection, audit, avoid to occur loss, waste.

Article 11. Construction estimating local budget 2011:2011 is the first year of the period of stable new local budget according to the provisions of the law on GOVERNMENT EXCESSIVE; the construction estimation currency, local budget, local is targeting, the Mission of GOVERNMENT EXCESSIVE 2011 mentioned above and on the basis of resources according to the 2011 budget allocation norms, pursuant to the provisions of GOVERNMENT EXCESSIVE Laws and the documents the law Guide to build the 2011 budget estimates and the period of 2011-2015; estimation of local budget 2011 is built to ensure the development of the local budget, ensuring sufficient resources to perform the mode, by the central policy was issued and in accordance with the provisions of the law on GOVERNMENT EXCESSIVE.

In addition to the prescribed general guidelines on work estimating the State budget, the establishment, construction of local budget estimation should note some of the following principal contents: 1. Build the estimation of local budget revenue: the target base to draft the plan for socio-economic development in the period 2011-2015 of the country and of the and local branches, the ability to make socio-economic indicators and the 2010 budget, on the basis of forecasts for economic growth and revenues in 2011 for each industry, each sector, the economic base of each locality and new revenues generated to calculate the correct , the computer enough each sector, each account currency regimes; Inland Revenue estimation from tax revenue and cost (not counting revenue from crude oil, land use charge) increased on average a minimum of 17%-19% compared to the estimated assessment of 2010 (excluding the impact factor due to make tax renewal in 2009 and 2010); estimation of revenue from import-export activity increased a minimum of 7%-9% in comparison with the estimated 2010 Review (excluding the impact factor due to make tax renewal in 2009 and 2010).

2. About building local budget estimation:-according to the estimation of local GOVERNMENT EXCESSIVE income, local budget revenues are entitled to 100% according to the provisions of the law on GOVERNMENT EXCESSIVE spending, balance the budget, according to local norms, the 2011 budget allocations according to the decision of the Prime Minister to determine the percentage (%) divided the revenues split between the central budget and the local budget, the additional number of balance from the central budget to local budgets (if available) and are stable in the new budget period under the provisions of the law and the GOVERNMENT EXCESSIVE writing guide law. On that basis, the base of socio-economic development tasks to the local society of the period 2011-2015 development goals and socio-economy in 2011, current spending policies and the actual situation of each locality, Department of finance, in coordination with the Department of planning and investment advisors to help provincial people's Committee of the people's Councils at the same level of decision sources and hierarchy: the task of the new budget stabilization period and quota allocation of local budget 2011 for each level of local government under the level and stability of supplements from the budget balance superior to subordinate budget and the percentage (%) divided the revenues split between the budgets of the local authorities for the year during the the new stable. At the same time, ensure the quota allocated to the local budget for the mission critical of genera (the field of education and vocational training, scientific and technological fields, the environment) is not lower than the level required by the resolutions of the party, the Congress of the decision and the Prime Minister.

-Funding priorities made the task of building the infrastructure, focusing on investment projects, local key projects completed soon put into use (transportation, irrigation, the work serves economic restructuring, remedial works disaster, ...); actively arrange the local budget to implement the program solidly school chemistry, chemical neutralization canals investment, rural roads, infrastructure, tourist villages; make developing crop varieties and animal breeds; transforming the economic structure; trade promotion, expansion and the search for export markets; attach importance to the implementation of social security tasks like poverty, alleviate poverty, create jobs, ...-layout is inherently bad for the ODA projects on local responsibility according to the decision of the Prime Minister; proactive computing arranged in genus XDCB source of investment estimation to handle scoring XDCB debts, debts must pay when due to mobilization.

-Layout estimation the basic construction investment spending of local budgets from the source currency amount using the land to invest in the construction of infrastructures, socio-economic projects for migration, resettlement, land preparation construction; proactive land development funds allocated under the provisions of Decree No. 69/2009/ND-CP on 13/8/2009 of the Government; priority funding enough layout to expedite the work measurement, set the database record and certificate of land use under the provisions of the law of the land and the resolution of the National Assembly.

-For revenues from lotteries continues to be used to invest in social welfare works; in it, the focus for the field of education, of health according to the provisions and implementation of revenue management, through the State budget (not put on balancing the State budget).

-Build scheme of mobilizing private capital in local infrastructure, local budget layout ensure full repayment due debts (both principal and interest) as prescribed in paragraph 3 article 8 of the law on GOVERNMENT EXCESSIVE and the Decree 60/2003/ND-CP dated 6/6/2003 by Government ensure balance mobilized (including the expected number of years) not exceeding 30% of investment expenditure estimation XDCB of the provincial budget (Hanoi and Ho Chi Minh City, no more than 100%).

-Priority funding arrangement to implement the policies issued to economic and social development in accordance with the resolutions of the party, the National Assembly and the Prime Minister's decision.

-Build the 2011 budget estimates, the active local compute resources to make salary reform spending as prescribed in clause 4 Article 10 above.

3. for the local authorities piloted not organized the people's Council, estimating content 2011 budget implemented under the provisions of this circular; on the sequence and duration as defined in circular 63/2009/TT-BTC dated 27/03/2009 of the Ministry of Finance regulates the work estimate, made the estimation and budget-settlement of the district, the County, ward where no organized the people's Council.

CHAPTER III IMPLEMENTATION article 12. The responsibility of the Ministry, the central management agencies of the national target program, 135 program and the program, national key projects: 1. Coordinate with ministries, central agencies and the relevant local scheduled tasks, the level of funding to implement the programme, a project in 2011 send the Ministry of planning and investment The Ministry of Finance on 20/7/2010.

2. Plans for the 2011 spending estimates allocation for each Ministry, the Central Agency and each province, the central cities sent the Ministry of finance, the Ministry of planning and investment on 30/7/2010.


3. Proactive, and perfecting the text Guide complete jurisdiction in 2010 as a base the organization implementing the project, program from 2011.

Article 13. The responsibility of the Ministry, the central authorities and the local: 1. check the number of bases has been informed, the Ministry, the central authorities and the people's committees of provinces and cities under central guidance and notice the check on the estimation of incomes and expenses budget for the unit directly under estimation and budget levels under the regulations.

2. Ministry of planning and investment to host, in cooperation with the Ministry of finance estimate for 2011 on development investment, investment spending allocation methodology developed several areas of the central budget was assigned the Finance Ministry sent ahead on 10/9/2010.

3. Organize the formulation, synthesis and reporting of the 2011 budget estimates in accordance with the provisions of the law on GOVERNMENT EXCESSIVE, the guidance documents and the content of this circular guides; full report contents, form, in accordance with circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance and the relevant forms specified in this circular; Ministry of finance, State Audit before January 20/7/2010 for the Ministry, the central agencies, before on 25/7/2010 for the province, central cities.

Article 14. Set form report and budgeting for 2011:1. With regard to the Ministry, the central organ: synthesis and reports the Ministry of Finance estimated GOVERNMENT EXCESSIVE according to the form and the time specified in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance, the additional form (2 and 5) the provisions of this circular and in the form specified in circular No. 03/2006/TTLT-BTC-BNV 17/01/2006 of , the Interior Ministry major guiding the implementation of Decree No. 130/2005/ND-CP dated 17/10/2005, Government's circular No. 71/2006/TT-BTC dated 9/8/2006 the Ministry of Finance shall guide the implementation of the Decree 43/2006/ND-CP; in that note the construction of detailed budget estimates to each unit using budget (according to the Schedule of 2-Appendix 2-circular No. 59/2003/TT-BTC) and the important task of the Agency to report to Congress about the budget estimation of each Ministry, the Central Agency. After the Prime Minister delivered the 2011 budget estimation, estimation and allocation of the budget to the unit using the budget before 31/12/2010 under the provisions of the law on GOVERNMENT EXCESSIVE.

2. With regard to the General local: estimating the local budget, reported the Ministry of Finance according to the form (Schedule No. 01, 03, 06, 09, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 – Annex No 6) and the time specified in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance and the supplementary form (Schedule No. 01 , 03, 04, 06, 07, 08, 09, 10, 11) the provisions of this circular.

Article 15. The terms enforced: 1. This circular have enforceable from the date signed.

2. in the process of building the 2011 budget estimates, if there are new policies issued, the Finance Ministry will be announcing additional instructions; If problems arise in the work of the Organization to build the 2011 budget estimates suggest the ministries, central agencies, the local economic Corporation, the Corporation State reflects on the Finance Ministry to promptly handle./.