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Circular No. 224/2009/tt-Btc: Provisions On Implementation Of State Budget Estimates 2010

Original Language Title: Thông tư 224/2009/TT-BTC: Quy định về tổ chức thực hiện dự toán Ngân sách Nhà nước năm 2010

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CIRCULAR regulations on implementation of State budget estimates of 2010 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the resolutions of the National Assembly XII No. 37/2008/QH12 11 November 2009 on financing the State budget 2010 and the number 38/2008/QH12 on November 13, 2009 on allocation of central budget in 2010;

Pursuant to decision No. 1908/QD-TTg on November 19, 2009 by the Prime Minister about the delivery estimates state budget 2010, the Finance Ministry regulations on implementation of State budget estimates of 2010 are as follows: i. ESTIMATION and ALLOCATION of STATE BUDGET 2011 article 1. Revenue divisions and tasks for the local budget expenditure 1. The year 2010 is the last year the budget stable during the period between the central budget and local budget (2007-2010), in addition to implementing stable in percentage (%) of the Division of revenue between the central budget and local budget and the additional number balance (if any) from the central budget to local budgets according to the level of the National Assembly and the Committee of the National Assembly decided in 2007 (the rate of Division of the city's revenues are made according to resolution No. 705/2008/UBTVQH12 on 19/11/2008 of the Commission of the National Assembly); the central budget supplement for the local budget to implement reform of the wages to the minimum wage in 650,000/month and are the prime delivery for each province, the central cities in decision No. 1908/QD-TTg on November 19, 2009.

2. The hierarchy of sources of revenue, the task between the budget of the local government levels, the percentage (%) of the Division of revenues between levels of local budget and additional numbers from the superior budget balance for the budget, beyond the implementation of stability in accordance with the resolutions of the people's Council and people's Committee's decision with regard to the budget during the year stable; additional provincial budget balance to make reform of the salary according to the resolution of the provincial people's Council and people's Committee's decision on the same level.

3. Continue to implement mechanisms to balance the amount of land use in the local budget to balance investment in the construction of infrastructure, social-economic and use a portion of revenues from this to perform measurements, establish a database record and certificate of land use. The local focus funding arrangement to perform measurements, establish a database record and certificate of land use in 2010; strive to the end of the year 2010 basically complete the certification of land use right for 3 types of land is used for agriculture, forestry and land in the use of 30% to 50% of the amount of land use and land lease to the land development fund established in accordance with the provisions of Decree No. 69/2009/ND-CP on 13/8/2009 of the Government on additional regulations rules land use planning, land, compensation and resettlement (Ministry of finance will have a private guide text).  

4. Continue to implement resolution No. 68/2006/QH11 on 31/10/2006 Parliament's Lottery revenues, not put in balance the local budget, which is managed through the State budget; the base ability collectible lottery in 2009 and plan for economic growth in 2010, the provincial people's Committee of the people's Councils at the same level distributed Lottery resources to invest in the construction of local social welfare according to the principles in document No. 4472/BTC-on 27/3/2009 GOVERNMENT EXCESSIVE of the Ministry of Finance on guidelines to allocate and use resources lottery in 2009.

Article 2. Distribution and delivery of expected budget revenues 1. The Ministry, the central agencies, people's committees of provinces and cities under central deployment of assigned revenue budget year 2010 for the subdivisions subordinate authorities, ensure the level higher than estimated striving currency Prime budget Affairs. In addition to the delivery of expected budget revenues, the Ministry, the central organ, the people's committees of provinces and cities centrally tasked with collecting a career for the subsidiaries (if any).

2. The allocation and delivery of budget revenue estimates are based on the evaluation results of budget revenues in 2009; to base the tax law, the modes of garner; the economic growth of each of the sectors, each sector, the ability to produce business, the specific service of the enterprises, institutions, households and business; required to strengthen inspection, test, implementation of measures to combat smuggling, tax evasion, tax fraud and illicit trade, promote recovery of previously standing debts, tax amount, record the currency after the inspection, test according to the conclusions of the inspection agencies, the State Auditor; the full collection of the tax was renewed in 2009 to the tax deadline in the budget; make a tax payment deadline you relaxed for the income tax of enterprises of small and medium businesses, enterprises, textile, leather and shoes, according to the resolution of the National Assembly.

Article 3. Distribution and delivery of State budget expenditure estimation 1. Distribution and delivery of investment and development expenditure estimation: ministries, Central and local authorities allocated, investment development expenditure estimation is done properly the provisions on investment and construction management; at the same time ensure the following requirements: a) the ministries, central authorities:-allocate expenditure estimation and construction investment for the investors, the project details by economic sector; arranged debt payment to capital construction for the project have completed put to use but not enough capital; which layout to payback due advance in 2010 according to the decision of the Prime Minister.

-Arranged financing for the projects using ODA as pledged; guarantee capital for investment preparation.

-Focus on the layout for the project, important work, urgency, effectively; priority capital project layout, the processes have the ability to complete the putting in use in 2010-2011; do not arrange funds for the project, the work was not enough investment procedures.

-After the layout for the tasks mentioned above, the new layout for the projects, there are enough procedures and arrangements which according to the prescribed regimes, towards capital concentration, avoid spread.

b) The province, central cities:-layout estimation the basic construction investment spending is allocated to liquidated debts basic building volume of works subject to the investment of the budget according to the prescribed regimes, not to arise new insolvency and not deployed to fund these projects incomplete procedure prescribed by law; the layout of capital to recover the sums due in advance of 2010 according to the decision of the Prime Minister; the layout pay enough (both principal and interest) the mobilization of investments as stipulated in paragraph 3 article 8 on State budget Law to limit pay in 2010; charged on loans incentives credit program solidified canals, traffic infrastructure, rural villages, fisheries infrastructure to limit pay in 2010.

-Make sure the layout enough capital from the local budget for the project, the program was supported by the central budget in part to accomplish the goals of the project, the program: the program supports the poor about housing; The program supports production land, living water for fellow minorities poor, difficult lives, the project solidified the school, classroom and home civil service teachers, construction projects, renovations, upgrading district hospital and regional hospital district uses the source of government bonds and other support programs that the capital budget Central only support.

-For the ODA project management: local-focused reciprocal financing arrangement from the local budget for the project according to the commitment.

-For the program, project, an important task of the locally made additional resources available from the central budget, to make the layout in accordance with objectives, expected to be delivered. Prioritize capital layout program supports fast and sustainable poverty alleviation for poor districts under resolution No. 62 30a/2008/NQ-CP on December 27, 2008.

-Capitalization layout for the project, the work effective, capable of completion putting into use in 2010-2011.

-Allocation and investment spending estimates developed for the agencies, subdivisions and subordinate authorities with regard to the field of education-vocational education and training, scientific and technological fields are not lower than the level of the Prime Minister assigned to the field.

-After the layout for the above mentioned duties on the new layout for the new projects are eligible capital disposition according to the prescribed regimes, towards capital concentration, avoid spread; which priorities for public investment projects, development of agriculture, farmers, rural.

-Cases in need of raising capital to invest in the construction of infrastructure works in social-economic due to provincial budget guarantee in the portfolio during the 5-year plan (2006-2010) was the provincial people's Council to decide, then allowed to mobilize capital in the country, ensuring the maximum mobilization of outstanding levels do not exceed the 30% of capital construction in the country's provincial budget in 2010 under the provisions of the law on the State budget and the writing guide. Particularly for Hanoi and Ho Chi Minh City, raising capital levels to comply with the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004 and Decree 118/2004/ND-CP dated 18/5/2004 of the Government.

In addition, for the local demand to advance the project, capital investments in infrastructure to create source currency repayment of the advance was granted the approval authority to attract investment capital of economic institutions in and outside the country, follow the provisions of circular No. 49/2005/TT-BTC dated 9/6/2005 of the Ministry of finance.

2. Allocation and expenditure estimation social-economic career, defense, security, administrative management in 2010.


a) ministries, Central and local authorities when the allocation, expenditure estimation social-economic career, defense, security, administrative management to ensure funding to implement these important duties under the provisions of the law, the Government's prime task has decided. At the same time ensuring the required spending tight budget, savings, efficiency, contributes to the implementation of the objective of economic and social development, ensure enough sources to make the social security policy, in which note the following points:-continue arranging funding to carry out the plan of developing e-commerce in the 2006-2010 period was approved by the Prime Minister in Decision No. 222/2005/QD-TTg dated 15/9/2005 and the instructions of the Ministry of Commerce (now the Ministry of industry and trade).

-Ensure funding for implementation of the administrative reform under decision No 94/2006/QD-TTg dated 27/4/2006 Prime Minister's approval of the plan to reform State administration period 2006-2010.

-Ensure the funding policy of direct support for people in poor households the difficult decision 102/2009/QD-TTg on 7/8/2009 of the prime source of funding from subsidies, the cost of aid policy items (not counting the original seed and Party newspaper subsidies agriculture) have often genera in proportioned of local budget every year. On the basis of the report of the local funding direct support for people in poor households the difficult decision 102/2009/QD-TTg of expense increase more than the cost of a policy of subsidies in the budget balance has cost local (if any), the central budget had additional goals for the local budget to make.

-Arranging of funding support to develop rural industries under Decree No. 66/2006/ND-CP dated 7/7/2006 and Government guidance in circular No. 113/2006/TT-BTC on 28/12/2006 the Ministry of finance.

-Funding arrangement to ensure operational needs in information technology application as stipulated in Decree No. 64/2007/ND-CP on 10/4/2007 of the Government.

-Funding arrangement made the decision No 144/2006/QD-TTg dated 20/6/2006 of Prime rules applicable quality management system according to ISO 9001:2000 ISO standard on activities of State administrative agencies.

-Funding arrangement made the directive no. 24/2008/CT-TTg dated 8/8/2008 by the Prime Minister on strengthening the prevention, fight crime and violation of the law on the protection of the environment in the integration period.

-Arranged funding to perform the planning as specified in circular No. 24/2008/TT-BTC dated 14/3/2008 of the Ministry of finance.

-Active funding arrangement of the school extension granted under Directive No. 11-CT/TW on 13/4/2007 of the Central Executive Committee and the text of 9169/BTC-HCSN on 10/7/2007 of the Ministry of finance.

-Arrange the funding for the prevention, AIDS, drugs, prostitution under the direction of the Prime Minister at the announcement no. 193/TB-VPCP on 04/8/2008 of the Government Office and the instructions of the Ministry of finance.

b) for the Ministry, the central authorities and the local when the allocation, expenditure estimation social-economic career, defense, security, Administration (including cost of reform of salary with a minimum of 650,000/month) to the unit using the budget to ensure correct joints estimation genus are the prime delivery The Ministry of Finance shall guide all about total and details for each field of the genus; allocation of expenditure estimation is the right mode, standards, and norms prescribed by the law.

In addition, when allocating delivery estimates for the business units, on the basis of the estimation is the Prime Minister, the Ministry, the Central Organ decided the level of allocation of funds for the business units accordingly, ensure effective according to the guidelines, the unit has career earnings the service fee, must strive to raise the level of self cover demand from its premium income, to take the priority source layout for the operational units primarily by State budget sources. Continue delivery of autonomy for the business units and perform socialization to the type of career, especially health, education to a higher level.

-Allocation, delivered the 2010 budget estimation for the agencies, subdivisions, subordinate authorities with regard to the field of education-vocational education and training, scientific and technological fields are not lower than the level of the Prime Minister's spending estimates were delivered. When allocating expenditure estimation communication education-funding guarantee training mission of the level in which the note layout of funding made the task of universal preschool 5 years. Complete the development of preschool education by decision No. 161/2002/QD-TTg dated November 15, 2002 by the Prime Minister and the decision No 149/2006/QĐ-TTg dated 23/6/2006 Prime Minister's approval of the project "development of preschool period 2006-2015".

-For the field spent his career protecting the environment: the provincial people's Committee based estimation of Financial Affairs Minister, the policy mode, the volume of tasks to perform, based on the reality of the local people's Councils of the same level. In it, focus the funding arrangement to handle medical waste, sanitation in schools, garbage disposal, shopping facilities for waste collection, disposal note the environmental hot spots.

-Based budgeting in 2010, the province, the city of centrally arranged funding to implement the policy, the Central regime issued up to the time of delivery of the 2010 budget estimates. Most is implementation of social security policies to the subjects entitled to monetary policy support right from the first months of 2010 as: (1) funding policy help social protection objects according to Decree No. 67/2007/ND-CP on 13/4/2007 of the Government.

(2) the expense of medical insurance premiums for people in poor households; the ethnic minorities are living in regions with socio-economic conditions are difficult, especially difficult; children under 6 years old according to Decree No. 62/2009/ND-CP dated 27/7/2009-Government's detailed rules and instructions for the implementation of some articles of the law on health insurance.

(3) the cost of implementing decision No 82/2006/QD-TTg dated 14/3/2006 of Prime about the adjustment policy scholarship level for students, students who study in minority schools and boarding school clan headed the Foundation course.

(4) funding policy for poor households and kindergarten in the communes of 135 under decision No. 101/2009/QD-TTg on 04/8/2009 of the Prime modification, addition of some articles of the decision No. 112/2007/QD-TTg dated 20/7/2007 of the Prime Minister.

(5) cost to implement the project of social-economic development of the Vietnam-Laos border line Township; Vietnam-Cambodia until 2010 according to decision No 160/2007/QD-TTg dated 17/10/2007 by the Prime Minister.

(6) funding for the irrigation fees exemption made under Decree No. 115/2008/ND-CP on November 14, 2008 Government's amendments and supplements to some articles of Decree No. 142/2003/ND-CP on November 28, 2003 detailing the Government's implementation of some articles of the Ordinance on protection of exploitation of irrigation.

(7) the cost of implementing Decree No. 127/2008/ND-CP on December 12, 2008 the Government detailing and guiding the implementation of some articles of the law on social insurance for unemployment insurance.

(8) the expense of implementing decision No 75/2009/QD-TTg dated 11/5/2009 by the Prime Minister on the regulation regime for rural health workers.

(9) cost of implementing Decree No. 64/2009/ND-CP on 30/7/2009 by Government on policy for officers, medical officials in the region have socio-economic conditions extremely difficult.         

(10) the expense of implementing Decree No. 92/2009/ND-CP on 22/10/2009 of the Government about the title, quantity, modes, internal policy, public servants in the communes, wards and towns and those not dedicated to the.

3. Allocation, expenditure estimation made national target programs, programs, projects, task 2010: genus estimation base made the national target programs, programs, projects and some other duties delegated by the Prime Minister, ministries, central agencies The people's Committee, the provinces and cities under central allocation, made the estimation for the subdivisions subordinate authorities, ensure the objectives, the content of each program, the project has been authorized. The province, central cities make integrating the target program funds on national regulatory regimes to implement effectively; In addition to targeted support funds from the central budget, the provinces and cities under central actively deployed local budget and financial resources to implement.

The program of social-economic development of the town especially hard the minorities and mountain period 2006-2010 (135 program phase II) allocated under the provisions of decision No 1445/QD-TTg dated 25/10/2007 by the Prime Minister and the decision No 101/2009/QD-TTg dated 5/8/2009 of the Prime Minister.

The support policy of land production, housing, land and water activities to 2010 for ethnic minority households poor, difficult life is allocated according to the levels specified in decision No. 1592/QD-TTg dated 12/10/2009 of the Prime Minister.


For the education-training done by decision No. 07/2008/QD-TTg dated 10/1/2008 of the Prime Minister on the approval of the national target program of education-training by 2010; Circular No. 125/2008/TTLT-BGDDT-BTC dated 22/12/2008 of the Ministry of finance and the Ministry of education and training guides make national target programme on education-training by 2010; private project for strengthening the capacity of vocational training made as specified in circular No. 90/2008/TTLT-BTC-BLDTBXH on October 16, 2008 by the Minister of finance, labor-invalids and social guidance for management and use of funds projects intensified vocational competencies in national target programmes the education-training by 2010.

4. Allocation and estimation of loans, aid from foreign capital: ministries, Central and local authorities must allocate more for each unit of use and ensure correct joints with the total cost estimates have been the prime delivery.

5. The layout of the budget reserve to local authorities under the provisions of the law on the State budget and not lower the level of redundancy were the prime delivery to actively perform remedial, prevention of disaster, disease ... According to the provisions of the law on the State budget.

6. In the process of deciding the allocation of revenue estimation, budget, the case of the people's Council decided to grant his revenue estimates are entitled according to the prescribed regimes higher level on delivery, the estimated spend on the corresponding increase in layout (not to mention increased from land use earner) , after taking the 50% of the salary reform implementation, the rest need to perform the task, mode, key policies are decided by the authorized, handle debt settlement construction volume according to the prescribed regimes, additional backup to the local budget, increasing the reserve to active in the operating budget process.

7. The ministries, central agencies and the local delivery plan capital investment for the owner details to Sort out, accounts, categories, sub categories of the index of State budget project code and decision No. 33/2008/QD-BTC dated 2/6/2008 and additional documents of the Ministry of finance.

Estimation units level I plans to allocate the genus regularly delivered to the unit using the budget, detailing to the type, terms and codes national target programs, the program 135, new planting projects 5 million ha of forests (if any) issued decision No. 33/2008/QD-BTC dated 2/6/2008 and additional documents of the Ministry of finance; in that particular source delivery save 10% increase (if any) prescribed to make reform of the salary.

Particularly for State agencies implement self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government, the allocation and delivery of detailed estimation of 2 parts: the estimated State budget Affairs made self mode , responsible; part of the State budget estimates non-performing delivery modes responsible self-reliance.

With regard to the implementation of autonomy public accountability of finance as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006, the allocation of Government and entrusted financing currency, the State budget based on the assigned task, classify business units cost estimation, the State budget ensures regular activities in the early period of stability is the approval authority (for the self-assured part costs of activities and business units due to the State budget ensures the entire operating costs); detailed estimation of 2 parts: the estimation of State budget for operational expenditure estimation portion, often not function regularly.

As for the subject, science and technology projects using the State budget according to the provisions of Decree No. 115/2005/ND-CP dated 19/9/2005 of the Government, the allocation and delivery of cost by 3 parts: funding mission science technology, funding operations funding, not often. When making cost estimates made science and Technology Mission for the unit to use the budget, ministries, central agencies delivered details according to the subject, funding is allocated, the funds were not allocated stock as specified in circular No. 93/2006/TTLT/BTC-S & T on 4/10/2006 of the Ministry of finance-science and technology stock trading mode Guide the charge of the subject, scientific and technology projects using the State budget.

Continue regular operation funding grant from the State budget according to the method and norms as 2009 for scientific research institutions, institutions of scientific research and technological development, the Organization of scientific and technological services stipulated in Decree No. 115/2005/ND-CP dated 19/9/2005 of the Government regulation mechanism of autonomy , responsibility of the institutions of science and technology.

8. The case of the district, the County, Ward made the pilot not held people's Council, the allocation decision and the estimation made by the guidance in circular No. 63/2009/TT-BTC on 27/3/2009 of the Ministry of Finance regulates the work of estimating, project organization and district budget-settlement , district, ward where no organized the people's Council.

9. In 2010, the financial sector extended application deployment management information system budget and Treasury (TABMIS); Therefore, in addition to the content distribution, estimation guidance in this circular, the central agencies, ministries and localities to join the TABMIS is responsible for the correct implementation of the provisions in circular No. 107/2008/TT-BTC on 18/11/2008 of the Ministry of finance.

Article 4. Make supplies of financial mechanisms to implement the regime wages, subsidies in 2010 according to the resolutions of the National Assembly, decrees of the Government and the decision of the Prime Minister 1. Ministries, central agencies when allocating and budgeting for the subdivisions; The people's committees of provinces and cities under central when allocating and budgeting for lower level budget must define and communicate a 10% savings (often genera of estimation often genera in 2010 increased compared to the 2009 estimates, not to mention the salary expenses , has the nature of salary under the minimum wage 650,000/month) guarantee not lower the level of the Ministry of Finance has instructed; The people's Committee, the local level when allocation and assigning the estimation for the subdivisions do not include 10% save added (not counting the business units implement public finance mechanisms under the provisions of Decree No. 43/2006/ND-CP on 25/4/2006, Decree No. 115/2005/ND-CP dated 19/9/2005 of the Government and State authorities conducted autonomy, self responsible use payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government), to implement the reform mode of salary in 2010.

2. Ministries, central agencies guide the units spent 40% of earned leave according to the 2010 mode (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables) to implement the reform mode of salary in 2010.

3. The local to use the 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) in 2009 compared with the estimate of 2009 was the prime source of revenue increase (for this, the local hard case, self-rate for local revenue sources from low increased number of revenue in 2009, versus estimates was small and delivered by the Prime Minister for the local implementation of salary reform when there are difficulties due to the harmonic sources are increased revenues between levels of local budget, the Finance Ministry will consider concrete to determine the number of steady currency put into implementation of salary reform sources in 2010; at the same time the report synthesized the Prime results), the source made the reform the salary increase through the end of 2009 have not used switch and save 10% on regular (not counting salary, salary nature) estimates spending increase in 2010 compared to 2009 and spending estimates of leftovers (if any) after ensuring the needs of funds made money reform salaries to the minimum wage in 650,000/month, from the source:-50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) estimation of 2008 compared with the 2007 estimate was the prime delivery;

-50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) estimation of 2009 in comparison with 2008 estimation is the prime delivery;

-50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) estimation in 2010 compared with 2009 expected to be delivered by the Prime Minister;

-10% savings often genera (not including salary, salary nature) of 2007 spending estimates;

-10% savings often genera (not including salary, salary nature) expenditure estimates in 2008 increased compared to 2007 spending estimates;

-10% savings often genera (not including salary, salary nature) estimates spending increased in 2009 compared to 2008 spending estimates;


-40% of earned leave according to the 2010 mode (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables). The number of currency to back to back under the aforesaid mode not excluding operating costs fall in the case of currency is currency from the investment by the State service and has been the State budget ensures the costs for collecting activities (such as the number of tuition fees to leave public schools; the number collecting hospital charges to leave public hospitals after deducting the cost of the drug blood, fluids, chemicals, supplies, consumables, etc.). The number of obtained leave according to the mode of business units was minus operating costs fall in the case of currency is currency from the investment by the State service or from the Service Department in the privilege of the State, but not yet the State budget ensures operational costs (specified in point b of paragraph 2 article 11 of Decree 57/2002/ND-CP dated 03/ 6/2002 detailing the Government's enforcement of the Ordinance on fees and charges).

-The number of arranged support from the central budget in the estimation of 2010 to make reform of the wages to the minimum wage in 650,000/month.

4. The Ministry, the central authorities and the people's committees of provinces and cities directly under the Central Government after the implementation of measures such as training on without sufficient sources, the central budget support to ensure implementation sources.

Article 5. Time allocation, delivery estimate estimation base currency, the budget was delivered, the authorized ministries and central authorities (for the central budget) Decides to allocate the budget estimation, delivered to each unit using the budget; The people's Committee levels (for the local budget) the same level people's Council to decide the State budget revenue estimates in the budget estimates, the decision to allocate a estimates his supply budget to ensure the delivery of expected revenues, the 2010 budget to each unit using the budget before 31/12/2009 and held the estimation the budget rules. In particular, note the following points: 1. provincial people's Committee to base the decision of the Government of Prime Minister tasked with currency, budget, the Council decided at the same level of revenue estimation, local budget, budget allocation approach provincial and additional levels from the provincial budget for previous subordinate budget on December 10, 2009; at the same time a base resolution of the provincial people's Council, the implementation of assigned revenue, the budget for each agency, subdivisions of the province; the task of collecting, chi, the percentage (%) of Division revenues for the budget, additional levels from the provincial budget for each County, district, town, city in the province (if any).

The provincial people's Committee has the responsibility to report the results of allocation, budgeting, local delivery of the Ministry of finance is the latest 5 days after the people's Council of the same budgeting level decision in accordance with the provisions of article 40 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget and 5.3 part III section 5-point circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance; report capital mobilization levels in 2008 according to the paragraph 3 article 8 State budget Law, the outstanding capital of the local budget to 31/12/2009 on the Ministry of Finance before 31/01/2010; reporting currency, and the balance of financial reserve fund as defined in Section 19.3 Points 19 section IV circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance.

The people's Committee at district level to base the decision of the provincial people's Committee given the task of collecting, your budget at the same level people's Council decided to estimate the budget of incomes and expenses of the district and plans to allocate budget estimation districts before 20/12/2009; at the same time a base resolution of Council districts, assigned the task of collecting, the budget for each agency, units at district level, additional levels from the level of the budget for each of the communes, wards and towns.

The township-level people's committees to base the decision of the district people's Committee given the task of collecting, your budget at the same level people's Council to decide the estimation of incomes and expenses budget and allocation of social budgeting before 31/12/2009 and made regular expenditure estimation allocation according to each type of Table of contents Clause, the State budget enacted by decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance, at the same time submit the State Treasury where the transaction (a) as a basis for payment and control spending.

2. estimation of revenue base, the 2010 budget was the Prime Minister, the people's Committee, the unit of estimation of level I of the central budget and local budget levels make allocation and estimation of incomes and expenses budget for the unit using direct budget in accordance with the provisions of Decree 60/2003/ND-CP on 06/06/2003 of government regulation details and guidelines for implementing the law on the State budget, circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree 60/2003/ND-CP and additional guidance in this circular (financial agency report according to model No. 1a, 1b and 1 c attached to this circular). Particularly for the allocation of expenditure estimation and development investment made by circular No. 27/2007/TT-BTC dated 3/4/2007 of the Ministry of finance; Circular No. 130/2007/TT-BTC on 02/11/2007 of the Ministry of finance about the amendment, adding a score of circular No. 27/2007/TT-BTC dated 3/4/2007 of the Ministry of Finance shall guide the management, payment of capital and capital investment nature of careers in the State budget and circular No. 209/2009/TT-BTC on 05/11/2009 of the revised financial Supplement circular No. 27/2007/TT-BTC dated 3/4/2007 of the Ministry of finance guidelines on management, payment of capital and capital investment nature of careers in the State budget; in that note a few points: a) within 7 working days from the date of receiving the distribution plan budget estimates, financial institutions must have written notice of assessment results. If the 7 working days that financial institutions not have comments considered as agreed with the Agency's allocation approach, the unit has posted the financial agency. The case of the financial authorities agreed with the allocation approach, the heads, the budget allocation for immediate delivery estimates for units using the budget, sends financial agencies, the State Treasury at the same level (according to the model No. 2a, 2b and 2 c attached to this circular) and the State Treasury where the transaction (send via bank use unit book a unit for details). The case of financial institutions, the adjustment proposal within 3 working days from receipt of the text of the financial agencies, agency, distribution unit, adjust and send back the financial agencies to unify; case of inconsistency of content regulators, reports the Authority considers the decision as defined in Point 1.5 of section 1, part IV, circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance.

b) where after the date December 31, 2009, because of the difficulties and obstacles that the unit estimated level I haven't finished allocation estimate assigned, the unit must report to financial authorities the same level to review, extend the time allocation estimate. With regard to the subjective cause of units, time allocation estimate extends the slowest to 31/01/2010; so this time limit, the general financial reporting authority reduced adjustment expenditure estimation of unit to transfer to another unit, agency, or additions to the reserve to the budget according to the provisions of the Government. With respect to the objective causes, beyond the jurisdiction of the unit not approved by the terms of the authorized organization, implementation mechanism mission ... estimation units level I have to finish the period expected to financial institutions for long stretches of time allocation slow song, for not more than 31/3/2010; so this time limit, the remaining estimation has not allocated will handle similar to the subjective causes mentioned above.

c) When allocated, the estimation for the unit to use the budget, estimating unit level I must note the allocation to reimburse the account has been temporary, advance levels and receivables according to the decision of the competent authority; the case of estimating distribution units for the account to this recovery, financial institutions have written notification to the agencies and units for re-allocation, and notify the Agency of the State Treasury at the same level to temporarily not yet funding until getting a distribution as prescribed above.

d) cases in 01/2010 unit using the budget not yet competent decisions, financial institutions and State Treasury funding to perform the task for the units directly under the budget according to the provisions of article 45 of Decree 60/2003/ND-CP dated 6/6/2003. After July 31, 2010, the finance agency and Treasury stopped temporarily funding for units using the budget (except for special cases to have comments in writing of the Council granted financial authority).

II. GOVERNING the OPERATING BUDGET of the STATE, article 6. Revenue management organization 1. The people's Committee levels, tax authorities, customs and other relevant agencies are responsible for: implementing organization-right from the beginning of the year the work of budget revenues, ensure the correct collection, currency, currency promptly under the provisions of the law.

-Organization implementing good tax law resource and the text direction of the Government, the Ministry of finance with effect from 2010. At the same time, the organization collected properly, timely enough, currency revenues according to the policy, the new tax laws enacted or amended and supplemented.


-Continue to implement the collection of fees as prescribed by law, the local seriously implementing Directive No. 24/2007/CT-TTg dated 01/11/2007 by the Prime Minister on strengthening rectify the implementation of the provisions of the law on fees, policies to mobilize and use the donations of the people. To the unit have the funds that perform tasks when making long currency the type of fees under Directive 2007/24/CT-TTg, people's committees of provinces and cities under Central People's Council report the same level of proactive support funding arrangement for the unit from the local budget.

-About the costs for environmental protection against mining provisions in Decree No. 63/2008/ND-CP on 13/5/2008 Government Decree No. 82/2009/ND-CP dated 12/10/2009 the Government's additional amendment of some articles of Decree No. 63/2008/ND-CP on 13/5/2008 of the Government and the guidance documents of the Ministry of finance; perform accounting of incomes and expenses budget balance according to the prescribed regimes.

2. Tax agencies, customs strengthen monitoring, inspection and control the goods name declarations, code, tax rates, tax declaration of individual institutions; timely detection of cases of incorrect statements, not enough tax to rectify measures; at the same time, the organization collecting the debts unsettled tax likely recall of organizations, individual business; the synthesis report the Agency has the authority to end processing standing debts tax points do not have the ability to recover. Boost inspected, checked by the method of risk management, the Ombudsman institutions, intensive checks according to each industry, each of the key areas and the implementation of long, steady, tax extension to access the full collection on water budget tax funds were fraudulent.

3. The Ministry, the central agencies, the local interest in the direction of public property management, land use management from the planning of land use, set the record, certificate of land use, land transfer to management and budget revenues in full, promptly according to the prescribed regimes , as the revenues from auctions of land use ensure to avoid losses and waste public property. Promote the rearrangement, handling of State-owned land under decision No. 9/2007/QD-TTg dated January 19, 2007 and the decision No 140/2008/QD-TTg dated 21/10/2008 of the Prime Minister.

4. promote the reform, scrutinizing the tax administrative procedure according to the project of 30 Government to detect, remove or propose removing the unnecessary administrative procedures, to create the most favorable conditions for taxpayers. Improving the quality of the Department's "one stop shop" to resolve the tax administration procedures.

Article 7. The operating organization to State budget estimates of the Ministry, the central agencies, local units and use the budget implementation within the assigned budget estimation; financial institutions, the State Treasury operating organization within the budget estimation, implementation of strict spending controls ensure your purposes, standards and norms, modes of State regulation. In that note: 1. expenses from the source of loans and aid disbursements made under the principle of spending control:-for estimating the genus from the capital, with aid money: make correct estimates and implementation mechanisms as domestic capital sources (unless otherwise stated, the agreement made under the agreement).

-For expenditure estimation from capital aid, according to the method of record ceasing the State budget: follow the progress of actual disbursements of each project.

2. Directing bodies, relevant units to coordinate with financial institutions to actively planning application at the beginning of the year for capital projects of special importance according to the prescribed regimes, for building renovation works the dikes, irrigation, disaster prevention , disease, remedial project migration, flooding out the avalanche danger as the project authority decides ...

3. Perform the previous estimation in basic construction investment spending of the following year must ensure in accordance with the provisions of Decree No. 60/2003/ND-CP dated 6/6/2003 by the Government, namely the project, national constructions and construction works in Group A and qualify according to the rules of construction and investment management , are done and the need to accelerate the progress; In addition only be reviewed to allow advance financing capital construction investment spending of the following years for these cases as capital for ODA projects, the irrigation project urgency, the project layout which compensate the clearance that compensation and estimation approach , the clearance was approved.

4. Regularly inspect, assess the progress made in the projects, the works; for the project, the work done is not true progress must promptly decide or report the Agency has the authority to decide to adjust to transfer funds for these projects progress rapidly, potentially complete but not yet deployed sufficient capital.

5. In the estimation of often genera 2010 delivered to the ministries, central agencies; The Ministry of Finance announced the payments in foreign currency to the active unit performs. For the equivalent funding from $ 500,000/year over, be sure to spend in foreign currency according to the delivery estimates; the case of funding is under 500,000 USD/year, the ministries, the Central Agency was financing in foreign currency according to the exchange rate at the time of accounting transactions, but does not exceed the estimation by local currency.

6. for the central cities, if irregular spending needs arise outside estimation but not be delayed was that redundancy is not enough budget, then have to rearrange the costs in the estimation was delivered, or the use of the fiscal reserve fund to meet the sudden demand. The provincial people's Committee decided to use the provincial financial reserve fund in accordance with Point e paragraph 3, Article 58 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget.

7. Direct the Agency, in collaboration with the relevant divisions of financial institutions regularly check the implementation of the policy regime in the grassroots units, make savings spending, against waste, cutting costs has not really needed; proactively arranged regularly, prioritizing important tasks, ensure resources made the social security policy and salary adjustments. The case of the detection level, the unit used the incorrect budget, policy regime, especially its policies related to the implementation of social policy, poverty, ... need to take measures to ensure the timely processing of policy, make the right audience and effectively.

8. Reporting of the implementation of the State budget estimation according to the regulations.

Article 8. Make payment, allocation of funds 1. With respect to the unit using the budget: the base year estimate assigned, the unit used the budget implementation of the withdrawal plan by the regime, the costs of the budget has been the competent State agencies issued and tempo, the volume of tasks; ensure principles;

-Expenses paid to individuals (wages, salary, allowance, social assistance, ...) ensure payment according to the level of the monthly entitlement of paid objects, subsidies from the State budget. The Ministry, the central agencies, people's committees of provinces and cities under central direction and implementation of wage payments through account for paid objects; The State Treasury to coordinate closely with State Bank and the institutions providing payment services implemented seriously pay through an account paid for the objects from the State budget according to Directive No. 20/2007/CT-TTg dated 24/8/2007 by the Prime Minister.

-The temporary nature of expenses or only arise at some point in time as the basic construction investment, shopping, major repair and other casual nature make payments according to schedule, the mass following the prescribed regimen.

2. Continuing to implement the withdrawal plan in the State Treasury for the task below: a) additional Spending from the budget balance superior to subordinate budget: additional estimation base balances from the budget to the budget level on the level below are competent and asked to perform task monthly financial agency, granted under the initiative to withdraw the estimation at the State Treasury Board level to ensure budget balance level; withdrawal of township-level budget own estimates at the State Treasury where the transaction.

With regard to supplement the balance from the central budget to local budgets, the estimation of monthly withdrawal in principle not exceed 1/12 of the total additional annual balance level; separately, in the first quarter, the required base, the task of estimating withdrawal rates may be higher than the average on, song of the level of withdrawal estimates both the quarter does not exceed 30% of the year.

The case of the local budget has been estimated advance next year budget supplements from the central budget, need to recover additional expenses in balance from the central budget to local budgets for 2010, the Ministry of Finance notifies the State Treasury except the number recovered on early estimation was given; the remaining estimation section divided in to withdraw. The number has to the local budget are recovered as follows:-for the number of levels in the form of advance pay then the recovery of advance is also done in the form of the level pay from the central budget.

-For the number of advance in the form of withdrawal of the estimation, the State Treasury where the accounting adjustment transactions from real to advance the central budget and local budget revenues from the addition of the central budget.

Special cases should increase the pace of withdrawal, the provincial people's Committee must have the text suggested the Finance Ministry to review the decision.


With regard to supplement the balance from the budget superior to subordinate local budget, ability collectible source base and asked to perform the task, the Committee level on regulating the extent of withdrawal estimates of monthly budget provided to fit local realities.

The paper base to withdraw the budget estimation of financial bodies, social people's Committee (under the form of C2-9/NS attached); The State Treasury where the transaction examined the conditions: already in the estimation are delivered, within limits, monthly drawing, then the superior budget accounting, budget revenues provided under additional terms and content index of the State budget.

In the case in the superior budget additional estimation advance budget next year for the budget, when it withdrew to advance estimates accounting of incomes and expenses on the budget the following year as a rule.

b) Genus subsidies for newspapers, magazines were delivered in the estimation of the Ministry, the central agencies: the base estimation be the competent agency and the progress of the task are subsidies, the newspapers, magazines do withdrawal procedure of estimate in the State Treasury to be paid in accordance with the provisions in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of finance management mode instructions, allocate, pay expenses the State budget through the State Treasury. The level of private funding for certain types of newspapers, magazines for the ethnic minority and mountainous region especially hard by decision No. 975/QĐ-TTg dated 20/7/2006 of Prime is still done by forms of pay.

c) funding to train pupils in Laos, Cambodia aid expenditures: the base estimation are competent authorities communicate and work requirements, the unit was tasked with training pupils Laos, Cambodia expected withdrawal procedures in the State Treasury to be paid in accordance with the provisions in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of finance.

d) On payment of the debt of the central budget implementation in accordance with clause 6 section II circular No. 107/2008/TT-BTC on 18/11/2008 of the Ministry of finance manual supplement some points on the management of operating budgets, State.

In addition to these task follow the above mechanisms, the task remaining genera (such as: pay foreign debt, aid, spending for Defense, security, ...) are still made according to the current rules.

DD) additional Spending aimed from the central budget to local budgets are the Prime intersection in the early estimation is done as follows: traffic estimation base, advance capital according to the mode and the progress of implementation of the program, the Mission (including capital and funding career) by the owner or the unit was assigned the task) the report; refer to results of monthly pay by State Treasury agency where trades sent the Department of finance; Department of general financial demands to withdraw additional targeted estimation from the central budget to local budgets (form No. 3 attached), with the paper retract the estimation (according to the model of C2-9/NS attachments) sent the State Treasury where the transaction to withdraw additional capital there from the central budget to local budgets. The maximum withdrawal rate estimation for program delivery, the Mission has been the prime delivery. The Department of finance is responsible for the level of proposed additional targeted funds from the central budget to local budgets to implement the program, the Mission has been the prime delivery.

The payment, for the owner and for the beneficiaries of the policy, the mode (the funding) from the State budget funds made under the current rules.

The case of the local budget is targeted supplementary estimates from the central budget the following year (including capital and funding career), need to be recovered in the estimation of additional objectives from the central budget to local budgets for 2010, the Ministry of Finance notifies the State Treasury except number are recovered in the first year estimation , the rest made the estimation at the State Treasury according to stipulations on. The number has to the local budget are recovered as follows:-for the number of levels in the form of advance pay then the recovery of advance delivery is also done in the form of the level pay from the central budget;

-For the number of advance in the form of withdrawal of the estimation, the State Treasury where the accounting adjustment transactions from real to advance the central budget and local budget revenues from the addition of the central budget.

e) additional targeted case from the central budget to local budgets incurred in the process of implementation of the budget estimate (including the additional advance aimed from the central budget to local budgets) are as follows:-additional Capital there from the central budget to local budgets incurred in the process of organizing make budget estimates to perform the tasks of prevention, remedial disasters, fire, epidemics or sudden, urgent task: based on the decision of the authority, the Ministry of Finance has announced additional text outside the estimation for the local budget. Based on the written notice of the Ministry of finance, the Department of Finance made to withdraw financing in the State Treasury where the transaction.

For additional advance accounts has the objective from the central budget to local budgets: based the decision of the authority, the Ministry of Finance has written notice to financial Department made the withdrawal plan in advance the State Treasury where the transaction, the Department of Finance established the paper retract previous estimation estimating next year according to the regulations.

-End of year budget, the case has drawn local budget estimation does not carry out the payment to pay for the task from the additional resources available from the central budget to local budgets, the proposal the Commission has granted people reports the Ministry of finance to the general process of the prime consideration of specific processing unless the source is transferred to the following year according to the prescribed regimes.

-Particularly for the account of the central budget in advance to the local budget, when the withdrawal of estimating the advance made interim accounting currency, temporarily and make a withdrawal follow rules (accounting adjustment to currency, real spending in the transfer case of supplements for local budgets or temporary reduction of local budgetary revenues temporary reduction of the central budget spending in the case must repay the advance to the central budget).

Separate additional capital f) goal from grant budget on budget-level under the local level (including supplements that targets), the base earnings ability and asked to perform the task, the Committee level on regulating the withdrawal of lower level budget estimation for the actual match locally).

Based on the paper retract the Agency's budget estimates fiscal, social people's Committee (under the form of C2-9/NS attached), the State Treasury where the transaction examined the conditions: already in the estimation are delivered, the progress made, the decision of granting additional authority in the process of doing budgeting; then the superior budget accounting, budget revenues under the correct content of the additional spending has the objective and contents of State budget.

Monthly, at the latest on the 15th of the following month, the State Treasury (for the central budget) and the Treasury, the district (for the local budget) in General, the report of the financial Agency Council regarding withdrawal results in additional expenditure balanced estimation, there are additional goals of superior budget for budget levels under current regulations in the previous month the onions.

On the accounting of the additional clause, advance from the superior budget for budget local subordinates perform as specified for the account in addition, advance from the central budget to local budgets.

Article 9. Make adjustments using the Unit estimates the budget 1. Case of need adjusted estimation between the units directly under the budget that does not change the total cost and details for each field of the genus was given the estimation units, level I decision to adjust estimation between the units using copper-related budget sent the State Treasury transactions. For units using the budget to reduce the estimation, the State Treasury transactions check balance estimation before made, confirm the adjustment to the reporting unit level accounting unit I (a fax, photocopying) to notify the unit using the budget was adjusted to increase the estimation. For the unit to use the budget to be increased, the State Treasury transactions check to confirm the reduced adjusted estimation of unit use other related budget before adjustments increased the estimates for the unit. The case does not have enough balance to adjust the unit, use the budget report estimating unit level I to adjust again.

2. where the estimation units level I was assigned additional authority to perform tasks arise, if additional financing decision has shown the genus field details and units perform the allocation plans are not submitted to financial evaluation Agency , which allocate delivered the estimate for subdivisions and State Treasury announcements relevant to implementation.

3. where the adjusted estimation from the expense does not perform self mode to the funding of autonomous regimes, occasional funding to the regular budget, the unit should have uniform opinions of financial institutions to ensure the allocation of funding to accomplish the assigned tasks.

Article 10. Make the source switch to next year The Ministry, the central agencies, local and State Treasury done reviewing, handling, shifting the balance of the State budget in 2010 to the following year in accordance with the provisions of the law on the State budget, the text of the guidance law and circular No. 108/2008/TT-BTC on 18/11/2008 of the Ministry of finance , make sure the source 2010 transfer tight then, correct mode, push the unit to use the funds effectively, limiting the transfer of resources to the following year.

Article 11. The practice of saving, waste prevention; Prevention of corruption


The Ministry, the central agencies, local organizations directed to fulfill the provisions of the law on prevention of corruption, the law practice of saving and waste prevention. Timely processing at the same time, full of violations are detected through inspection, inspection, auditing; clarify the responsibilities of each individual and organization make the regime responsible for the heads of units using the State budget in the budget when the operating management to occur loss, waste, use of the wrong budget policy mode.

Article 12. Made public finances, State budget 1. The Ministry, the central agencies, local direction and full implementation of the provisions of decision No 192/2004/QD-TTg dated 16/11/2004 by the Prime Minister on the public financial regulation with regard to the level of State budget, budgeting, institutions are the State budget support investment projects, construction has used the State budget, the State enterprises, the source of funds from the State budget and the funds available from the contributions of the people and the circulars of the Ministry of public finance, in which note : a financial authority levels) made public the State budget in accordance with the provisions of circular No. 03/2004/TT-BTC on 06/01/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the level of State budget and the situation report made public finance , Circular No. 54/2006/TT-BTC on June 19, 2006 of Ministry of finance regarding public regulation guidelines for the financial support of the State budget for personal, residential.

b) the unit using the budget to perform publicly in accordance with the provisions in circular No. 21/2005/TT-BTC dated 22/3/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the budgeting units and organizations are the State budget support.

c) State enterprises made public in accordance with the provisions of circular No. 29/2005/TT-BTC on 14/4/2005 of the Ministry of Finance shall guide public finance rules for State enterprises.

d) agencies, the unit used the State budget made public according to the provisions in circular No. 10/2004/TT-BTC on 02/02/2005 of the Ministry of Finance shall guide the implementation of the public financial regulations for the allocation, management used the basic construction investment of resources in the State budget.

DD) agencies, units assigned to manage the funds available from the State budget and the funds are from donations of the people made public under guidelines in circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on the public finances for the Fund comes from the State budget , and the source of funds from the contributions of the people.

2. Agencies, units, organizations use State assets made public according to the provisions of decision No. 115/2008/QD-TTg dated 26/8/2008 by the Prime Minister on the management, use of State assets in State bodies, public and business units assigned to manage organizations , used state assets.

At the same time to implement decision No 192/2004/QD-TTg dated 16/11/2004 of the Prime Minister, the State budget levels, which are using the budget should make reporting implementation of public regulation and sent authorities to track general general assessment in the country according to the prescribed regimes. The Ministry, the central authorities and the local (MOF) responsible for sending the public report to the Finance Ministry soon after the 2010 budget estimates and budget-settlement in 2008.

III. IMPLEMENTATION article 13. Terms of implementation 1. This circular has effect from January 1, 2010 and apply to the 2010 budget year.

2. Ministries, central agencies, provincial people's Committee, the central cities basing specified in this circular to direct agencies, subdivisions and local-level Government under implementation. In the process of implementation, if there are obstacles to timely reflect the recommendation of the Ministry of finance to coordinate resolution./.