Circular build estimates state budget 2011 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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. 751/CT-TTg dated 3/6/2009 by the Prime Minister on the construction plans of social-economic development 2011-2015;
Implementation of Directive No. 756/CT-TTg dated 5/6/2009 by the Prime Minister on the construction plans of social-economic development and State budget estimates in 2010;
The Ministry of Finance shall guide the evaluation of the implementation of tasks of the State budget 2009 and budget estimation of construction of State (GOVERNMENT EXCESSIVE) in 2010 are as follows: i. REVIEWS the 2009 GOVERNMENT EXCESSIVE DUTIES article 1. General provisions 1. GOVERNMENT EXCESSIVE duty assessment base 2009:-GOVERNMENT EXCESSIVE duties in 2009 has been passed in the National Assembly resolution No. 21/2008/QH12 of Congress about financing the State budget 2009 and the resolution of the National Assembly in session 5, National Assembly XII about the adjustment of some indicators of socio-economic and State budget estimates 2009.
-Objectives, tasks of socio-economic development and revenue estimation, budget 2009 was the prime delivery;
-The text of the Government, the Prime Minister, including: resolution No. 10/2008/NQ-CP on 09/01/2009 of the Government about the solutions in leadership just made plans for socio-economic development and GOVERNMENT EXCESSIVE estimation of 2009; Resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution to prevent economic recession, maintain economic growth, ensuring social security; Decision No. 12/2009/QD-TTg dated January 19, 2009 by the Prime Minister on the plan to implement the resolution No. 30/2008/NQ-CP of the Government; 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 and some additional tax solution to implement market stimulate investment and consumption, prevent economic deterioration, difficulty for business;
-Circular No. 115/2008/TT-BTC on 2/12/2008 of the Ministry of finance instructed a number of organizations make GOVERNMENT EXCESSIVE estimation of 2009;
-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 2009 mission; the Ministry, the central agencies, people's committees of provinces and cities under central reviews the results of GOVERNMENT EXCESSIVE duties in 2009 as a base to build GOVERNMENT EXCESSIVE 2010 estimates associated with the work of the 2006-2010 five-year plan, 2001-2010 10-year strategy to make the base build 5-year plan and 10-year strategy for the next phase.
3. on the basis of the results of reviews of the implementation of GOVERNMENT EXCESSIVE duties in 2009, reviews policy, GOVERNMENT EXCESSIVE spending mode and other modes, policies are concerned; 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 tasks of GOVERNMENT EXCESSIVE 2009 revenue: based result budget revenues first 6, reviews results budget revenues in 2009 on the basis of striving for the highest level attained income, including revenues from import-export activities in the correct policy regimes and export-import turnover in fact arise. When evaluated, the need to focus on certain content primarily to the following: 1. Assess, analyze the impact of the economic slowdown affecting the outcome of budget implementation in 2009 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 preferential treatment; 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 the influence of the implementation of the policy on the exemption, reduction, relaxation of the tax to prevent economic recession, maintain economic growth, stimulate investment and consumption, ensure social security; which focused reviews, analysis of affecting GOVERNMENT EXCESSIVE 2009 collection through the implementation of 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.
3. Evaluate the impact of 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 (WTO, CEPT/AFTA, ASEAN-China, ASEAN-Korea, ...)
4. Evaluate the results of coordination between the departments involved in the management of the budget revenues and holding checked, tax, debt recovery controls against smuggling, anti-lost, against commercial fraud, ...
5. Evaluate the situation lingering debt and debt tax form processing, 2009: clearly define the tax debt until December 31, 2008, the expected number of debt incurred in 2009 and the number of tax arrears recovered in 2009. Full precision synthesis of tax debt tax debt, classification backlog, according to the formula specified in the tax debt management process.
6. Evaluate the deployment of inspection, tax inspection; coordination in check; the number of objects has been inspected, checked in the first 6 months; tax collection recommendations through inspection, check; number of recommendations the Audit Agency's collection of State, government inspectors and the expected number of visitors filed into the GOVERNMENT EXCESSIVE taxes in the year.
7. Reviews the situation declared, reimbursement of value added; tax refund in 2009; the number of completed for enterprises in 2009; which causes complete analysis of the tax increase, the sudden reduction in comparison with the previous year.
8. The Ministry, the central agencies, the local, the units use the budget reviews the implementation of currency in 2009 (total currency lodging numbers, GOVERNMENT EXCESSIVE, numbers are leaving the genus under the regime; the number moving currency to 2010 due to the implementation of relaxed currency in 2009).
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 2009: a) reviews the situation of distribution, estimation of the basic construction investment spending (XDCB) 2009:-reviews the allocation of capital, investment expenditure estimation XDCB for projects , works in 2009 (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 2009-2010; arrange payment of debt capital to invest XDCB in the capital budget, to repay the capital budget to advance were repaid in the year prescribed.
-Reviews the implementation of the program, projects using funds official development assistance (ODA); the capital guarantee for ODA projects according to commit; progress of disbursed ODA capital and position for responders.
b) reviews the results of sort, layout XDCB investment spending plans under resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution to prevent economic recession, maintain economic growth, ensuring social security. Which focused reviews:-results the GOVERNMENT EXCESSIVE amount of capital disbursed the remainder of 2008 to the end of June 2009.
-The results of which were GOVERNMENT EXCESSIVE use (including capital postponed the withdrawal) to invest in the project, the work of the transportation industry, agriculture, and rural development; the programme to build clusters of residential lines in the Mekong River Delta region, the project, important works, other urgent, ...-the results of the priority investment projects using employees are locals, used building materials production in the country.
-The results of the adjustment of total investment and regulate capital between the project, the work is used by government bonds.
c) assessment of the task XDCB 2009: investment-general assessment of the implementation of the investment plan 2009-XDCB according to the contents: each project (divided into groups A, B, C); total investment approved; amount of capital accumulated was paid from the commencement to the end of 2008; the investment plan was delivered in 2009 (including additional plans and things move, which advance in 2009); the value of the volume made the remainder of the second quarter of 2009, which was paid through the end of the second quarter of 2009 (which divided the mass payment XDCB complete and advance payment); expected volume to the end of December 31, 2009 and estimated payments to the end of December 31, 2009.
-Ability to perform XDCB investment under the GOVERNMENT EXCESSIVE capital, ODA; 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 2009 and previous years; analysis of the existence, causes and solutions;
DD) reviews the situation of capital investment projects completed: number of projects have been completed but not yet browsed through the rest of settlement in June 2009 and scheduled to end in 2009.
2. evaluation results the task development assistance spending in 2009:

-Implementation of interest rate support for the Organization, personal bank loans to business-production; loan interest rates support the purchase of machinery, equipment, materials for agricultural production and building materials in rural areas.
-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 arises, ...).
-The implementation of policies to support trade, investment promotion, tourism; business support policy, public interest ...-implementation support business development; evaluation of operation and efficiency of the credit guarantee Fund for small and medium businesses, the investment fund of local urban development ....-implementation of the 2009 national reserve; national reserve levels reached to 31/12/2009; 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 expects both 2009 (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 2009. Reviews the results of the important tasks, programs, and projects of each of the ministries, sectors, localities and agencies, units; the difficulties, obstacles and suggest measures to handle.
2. report the situation make cuts the task not yet needed, less effective as meetings, surveys in and outside the country, stores; the implementation of circular No. 111/TTLT/BTC-BCT on 01/06/2009 of the Ministry of finance, the Ministry of industry and trade power-saving guidelines in the State bodies, business units, ... on the basis that ensure resource focus for new missions arise, especially the task of ensuring the social security support, encourage export production.
3. evaluation results, the difficulties and problems arising in the implementation of the policy, mechanism and mode of spending in 2009 performed the duties of 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 rescue hungry for poor households; support poor households eat Tet Buffalo 2009; policy with regard to the access of poor households; support the room except for disease and overcome the disaster prevention, flood storm; support to the implementation of social security policies; the deployment of loan incentives for ethnic minority households especially hard, household production in the region difficult, students, students and other policy objects; the program supports deployment of fast and sustainable poverty reduction for poor districts 61, supported housing for poor households; support of land production, housing, land and water activities for minority households poor, difficult life; unemployment insurance policies, support for workers to take jobs in businesses in trouble due to the economic slowdown, ...-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 of the Government.
4. report results using GOVERNMENT EXCESSIVE outlay has to perform the important task, of urgency related to prevent economic decline, social security guarantees, upholds the political security and social order and safety.
5. The Ministry of industry, administration, field reviews of 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 made socialization 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 from the society for the development of the industry, the field; the existence, causes and solutions in the time to come to a better mobilization of resources from society to develop the industry, his field.
6. administrative improvements in the implementation of GOVERNMENT EXCESSIVE estimation of 2009; 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 target programs in 2009; on the basis of cost estimation has been delivered and the progress made, the governing body of the national target program, the project and the local reviews volume in 2009, according to the details of each program, the project; in that note reviews the effectiveness, the obstacles and unreasonable about the goals, content, methods of implementation of programs and projects, on the basis of which the proposed adjustments, the remedy in 2009 and 2010 to ensure the correct implementation of the goals and tasks of the program project, and additional recommendations, improve program management, project.
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); ... and identify the source of years ago according to the regulations has not yet used up switch in 2010 (if available) to continue to make supplies of the salary reform.
3. Reviews of the implementation of decision No. 169/2008/QD-TTg dated 15/12/2008 by the Prime Minister about the difficult subsidy for public servants and the armed forces have low wages, hard life.
Article 7. A number of specific points in the evaluation mission of the 2009 GOVERNMENT EXCESSIVE, the central cities.
In addition to the above request, needs attention focused reviews make the task of implementing resolution 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution aims to prevent economic recession, maintain economic growth and ensure social security; which focuses some of the following: 1. The solution, local measures on local budget Executive in implementing the policy of free, steady and chill the taxes to make sure the local budget estimation were the prime delivery. Expected impact clearly falling currency GOVERNMENT EXCESSIVE due to the policy of a particular long, steady, relaxed the tax in 2009; number of GOVERNMENT EXCESSIVE increase due to implementation of the measures strive to increase revenues, debt handling form, lost, prevention ...; the expected reduction of local budgetary revenues and the number of proposals to the central budget support (if any).
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; the results of the resolution of the National Assembly on the investment status against the spread, disperse; handle debt XDCB capital, ...
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 of the Prime Minister on a number of mechanisms, policies to support socio-economic development for the province of North-Central and Central Coast the Highland 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 61 poor districts; 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 policy, the implementation of the programme, the objective aimed at social, economic development, poverty reduction (make the policies of the national goals of eradicating hunger, reducing poverty; health, education, culture, economic and social development of the difficulties , the minorities, mountain, ...); implementation of the social policy programme, the policy for the people with the revolution, who participated in the resistance and the offspring of them infected with the Agent Orange, for poor children under age 6, policy support 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. Review the implementation and layout, use the amount to use land for investment in the construction of local infrastructure, make measurements, record-setting, certificate of land use.
8. Assessment of the situation made collecting and using Lottery revenues.
9. Implementation of the provisions in paragraph 3 article 8 on State budget Law on financing infrastructure investments and debt situation has mobilized to date, estimated residual debt raised to 31/12/2009 (for the cities of Hanoi and Ho Chi Minh City reviews of the mobilization of private capital as financial mechanism-specific local budget).
10. Evaluate the layout (both principal and interest) loans, advance to the limit: the mobilization as prescribed in paragraph 3 article 8 State budget Law; preferential credit loans performed solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure; ...
II. building GOVERNMENT EXCESSIVE ESTIMATION of 2010 article 8. The goal, principles: 1. GOVERNMENT EXCESSIVE estimation of 2010 need holds the continuation of effective implementation of the proposed solution in 2009, continue to promote the process of restoration of sustainable economic growth, maintain macroeconomic stability, ensuring social security and social safety order. Accordingly, the year 2010 continues to scrutinize, rearrange budget expenditures (including regular spending and investment spending) to save and radically improve the effectiveness of budget spending, guarantee resources to implement the projects, programs, social security policy, contributing to rapid and sustainable poverty reduction keep, national financial security.
2. GOVERNMENT EXCESSIVE income estimation in 2010 must be built on the basis of: a), mode and policy on the basis of alignment forecasts the situation of investment, production and business development; to calculate the right, PC enough revenues to State budget of enterprises, organizations, individuals in 2010, in which the note count the revenues arising from the investment project has run out of time tax incentives;
b) estimation must build positive GOVERNMENT EXCESSIVE income, solid, feasible with high motivation level striving on 21% of GDP, including tax and fee revenue reached over 20% of GDP. Estimating the country's Inland Revenue (excluding revenue from crude oil, land use charge) increased on average a minimum of 16%-18% compared to the estimated 2009 review (excluding the impact factor due to the long, steady, relaxed the tax in 2009). Estimation of revenue from import-export activity increase to a minimum of 5%-7% in comparison with the estimated 2009 review (excluding the impact factor due to the long, steady, relaxed the tax in 2009).
c) set out the measures and specific routes to handle the debts unsettled tax; 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 2010 is built on the basis of: a) the ministries, departments, administration areas in Central and provincial people's committees, the central cities, which estimates the budget estimating level of 2010 in the range of test estimation at the 2010 budget was the Ministry of Finance (private message from capital outside of estimating expenditure according to the progress of the loan projects and disbursement of aid). Construction of the 2010 budget estimates under each sector (including the genus from source to balance the State budget and from the source obtained leave according to the mode) ensure the provisions of the current law and practice, saving wasted right from when building estimation.
b) ministries, Central and local authorities when building GOVERNMENT EXCESSIVE spending estimates to calculate the full cost of demand made the policy regime has 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 estimating the budget 2010, 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, ensure sufficient resource disposition made prior to 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 the process of restoration of sustainable economic growth, maintain macroeconomic stability, ensuring social security and social safety order; ensure funding development of the field of education and training, science-technology, culture, environmental protection according to the resolutions of the party, the Congress, the layout increase spent on the health sector was higher than the average spending increase speed of GOVERNMENT EXCESSIVE; increasing the national reserve to active prevention, remedial, disaster, disease; the funding arrangement to ensure continued implementation of salary reform.
4. The Ministry, the Central Agency estimating unit budget execution and the important tasks (including demonstration bases, details the policy regime, the situation the results of estimation layout level, genera 2010 and the following years, ...), Ministry of finance The Ministry of planning and investment to the synthesis report from the Prime Minister. The Ministry, the central authorities and the local initiative to prepare the report clear, detailed presentation of income estimates, the 2010 budget of local ministries, according to the prescribed regimes.
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 of 2010:1. Inland Revenue estimation: estimating building local GOVERNMENT EXCESSIVE income on the basis of forecasts for economic growth in 2010 for each of the sectors, each sector, the economic base of each locality to the right, PC enough each sector, each tax according to the tax law, collection mode. Revenue estimation of each province, central cities must aggregate all the revenues arising on the area (including the number of budget revenues in communes, wards and towns). Estimate currency must have economic bases and detail to each industry, each unit, each economic sector. On that basis, evaluate results of full year 2009; requires striving 2010 and the number of test estimation thu, 2010 has been reported, the report building and organization estimation thu, 2010 according to the form specified in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance and the provisions of this circular. In it, should note the policy, currency regime has been modified, additional guidance, as follows: a) corporate income tax: follow the provisions of the law on enterprise income tax of 14/2008/QH12 was National Assembly XII, third session through; Decree No. 124/2008/ND-CP on 11/12/2008 the Government detailing and guiding the implementation of some articles of the law on enterprise income tax; Circular No. 130/2008/TT-BTC dated 26/12/2008 of the Ministry of Finance shall guide the implementation of some articles of the corporate income tax law No. 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP on 11/12/2008 detailing the Government's implementation of some articles of the law on enterprise income tax.
b) value-added tax: follow provisions in tax law value of 13/2008/QH12 was National Assembly XII, third session through; Decree No. 123/2008/ND-CP on 8/12/2008 the Government detailing and guiding the implementation of some articles of the law on value added tax; Circular 133/2008/TT-BTC dated 26/12/2008 of the Ministry of Finance shall guide the implementation of some articles of the law on value added tax and guide the implementation of Decree No. 125/2008/ND-CP on 08/12/2008 the Government detailing and guiding the implementation of some articles of the law on value added tax; Circular No. 112/2009/TT-BTC dated 20/5/2009 the Ministry of Finance shall guide the conditions apply value added tax 0% for international transportation and aviation services, marine.

c) On special consumption tax: follow the provisions of the law on special consumption tax number 27/2008/QH12 was National Assembly XII, States the fourth case through; Decree No. 26/2009/ND-CP dated 16/3/2009 detailing the Government's implementation of some articles of the law on special consumption tax; Circular No 64/2009/TT-BTC on 27/3/2009 of the Ministry of Finance shall guide the implementation of Decree No. 26/2009/ND-CP dated 16/3/2009 detailing the Government's implementation of some articles of the law on special consumption tax.
d) About the resource tax: Calculating and estimating as instructed in Ordinance No. 07/2008/PL-UBTVQH12 amending and supplementing article 6 the resource Tax Ordinance; Decree No. 05/2009/ND-CP dated 19/1/2009 detailing the Government's enforcement of the resource Tax Ordinance and Ordinance amending and supplementing article 6 the resource Tax Ordinance; Circular No. 45/2009/TT-BTC dated 11/3/2009 of the Ministry of finance guidelines on value added tax, resource tax, enterprise income tax for the hydroelectric production facility; Decision No. 720/QD-BTC dated 9/4/2009 of the Minister of finance regarding the announced sale price average eletricity apply as provisional tax natural water resources hydropower production in 2009.
DD) Of the individual income tax: follow the provisions of the personal income tax Law No. 04/2007/QH12 was National Assembly XII, second session through; Decree No. 100/2008/ND-CP dated 8/9/2008 from the Government detailing a number of articles of the law on personal income tax; Circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance shall guide 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; Circular No. 62/2009/TT-BTC on 27/3/2009 of the Ministry of finance revised instructions, additional circular No. 84/2008/TT-BTC; some specific guidelines, such as: circular 42/2009/TT-BTC on 9/3/2009 of the Ministry of finance instructed the personal income tax deduction for individuals doing Lottery agents and personal income tax deduction for individuals with income from lottery prizes; Circular No. 122/2008/TTLT-BTC-BQP on December 16, 2008 by the Ministry of finance, the Ministry of defence guidelines of personal income tax revenues for the audience paid the Ministry of Defense; Circular No. 125/2008/TTLT-BTC on December 16, 2008 by the Ministry of finance, the Ministry of public security guide mode of individual income tax for lower officers, officers, workers, paid officials of the Ministry of public security; Circular No. 19/2009/TTLT-BTC-BNV on 2/2/2009 of the Ministry of finance, the Ministry of Internal Affairs instruction mode of personal income tax for people who work in organizations, ... e) gasoline costs: make as required in decision No. 03/2009/QD-TTg dated 9/1/2009 of the Prime about adjusting the level of costs of gasoline.
g) revenues related to oil, gas: implementation as defined in the circular 32/2009/TT-BTC dated 19/2/2009 of the Ministry of Finance shall guide the implementation of the tax rules for organizations and individuals to conduct the search operations for exploration and extraction of oil and gas under the oil and gas Act regulations; Circular No. 98/2009/TT-BTC dated 20/5/2009 of the Ministry of Finance on tax obligations and procedures with respect to crude oil give the Dung quat oil refinery.
h) some particular text: circular No. 134/2008/TT-BTC on December 31, 2008 of the Ministry of Finance shall guide the implementation of tax obligations applicable to organizations, individual foreign business income in Vietnam or in Vietnam; Circular No. 45/2009/TT-BTC dated 11/3/2009 of the Ministry of finance guidelines on value added tax, resource tax, enterprise income tax for hydro electric production facilities.
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 export restrictions form resources and implementing the agenda of tax cuts to make the commitment to integration.
b) estimation of revenue must be built on the basis of successfully implementing guide on customs procedures; check, customs supervision; the 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. Strengthen measures against debt: handling as interior condensation, anti-smuggling, tax evasion, combating commercial fraud.
3. Revenues are to leave by the regime (fees, hospital fees, Lottery revenues, the mobilization of contributions, ...): The Ministry, the central authorities and the local implementation of base currency in 2008, the estimated fall 2009, the factors expected to impact revenue in 2010 to build revenue estimates for fit , positive. The payment of fees, collecting a career in 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 2010:1. Construction of estimation of investment expenditure development 2010: a) construction investment development expenditure estimation is holds the implementation of your solution, arrangement, adjust the back focus capital, enhance the efficient use of capital in the process of implementation, contributing to macroeconomic stability and to promote economic growth.
b) estimation of investment expenditure growing in 2010 needs to focus development investment spending layout for the program of social-economic development, poverty alleviation phase 2006-2010. In which capital priority projects, key projects, national priority investment targets of the State; continue to favor investment layout of human resource development for the field of education and training, science and technology, health, environmental protection, rural agricultural development, security, defense, etc.
c) secured financing arrangement for the program, projects using ODA according to the commitments; focus for capital works, the complete transition projects put into use in 2010, projects, key projects, effective, urgent dikes, irrigation, rural transport development infrastructure, the feces from the flood, the flood slowly, tourism infrastructure, the village infrastructure, commercial infrastructure infrastructure, aquaculture, ... completed in 2010.
d) guarantee capital for investment preparation; debt payment volume construction completed of the works; the layout of the capital advance account refund as prescribed; liquidated the debts XDCB complete volume, simultaneously 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, not effective, ... e) Investor investment projects from Government loan capital on lending again to arrange financing for This project is consistent with the content of the agreement has been signed and the financial regulation in the country in order not to affect the progress made.
g) for the genus-level credit interest rate disparity compensation development investment, credit policy of the State, based on the implementation of 2009 scheduled policy innovations and quest 2010 to build estimates spending according to the prescribed regimes.
h) for additional spending in State reserve: basing development strategies national reserve, reserve duty assigned State, requires the prevention, remedial, disaster, disease, ministries, central agencies have the responsibility to determine the assessment level of reserves by the ministries management units to 31/12/2009; additional reserve levels expected of each type of goods, materials and equipment are really essential, estimating the State budget spent on increasing the national reserve, preserved goods and alternate renovation plans every national reserve in 2010.
I) ministries, central agencies and the local Prime Minister tasked with XDCB investment from government bonds make up the 2010 estimates for the projects, irrigation, transport, medical systems, invest solidly turned schools and public building service for teachers housing for students from government bond funds according to the specified mode. At the same time focus on ensuring timely implementation and objectives were defined.
2. Construction of estimation often genera 2010: a) construction estimating genus career development education and training, culture, health, environmental protection, science-technology, social; ensure the defense and security; the State administrative management expenditure, the party, the unions ... are the base of socio-economic development plan the 2010 society of each Ministry, the central authorities and the local, the policy mode have been authorized, issued, and the specific tasks needed to implement in 2010.
b) within the country, arranged financing GOVERNMENT EXCESSIVE spending in 2010 (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.

c) estimation of economic career spending base construction volume of tasks are assigned authority and norms stipulated budget; layout focus spent on these important tasks: maintaining economic infrastructure system-critical (traffic, 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.
d) In the process of building GOVERNMENT EXCESSIVE estimation of 2010, ministries, sectors, localities must restructure the State budget tasks 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 aims to increase the Government's autonomy mounted with accountability, 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 regulation mechanism of autonomy , 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.
DD) 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.
e) 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.
g) the ministries, local proactive cost estimation for construction organization plan on social-economic development 2011-2015 and strategy 2011-2020 to the authority for approval.
h) ministries, central agencies continue:-estimate 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 financing funds needed (for administrative levels) to implement the project to simplify administrative procedures on the State management sector the 2007-2010 period was approved by the Prime Minister's decision No. 30/QĐ-TTg dated 10/1/2007; to make the popular program, legal education from 2008-2012 was approved by the Prime Minister's decision No. 37/2008/QD-TTg dated 12/3/2008.
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 the State budget and the guidance documents, the Government's Decree on the management of investments and construction , on the management of loans and pay foreign debt, Decree No. 131/2006/ND-CP dated 9/11/2006 the Government issued regulations on the management and use of sources of official development assistance (ODA) and circular No. 02/2003/TTLT-BKH-BTC on 17/3/2003 of the Ministry of planning and investment, Ministry of finance and the circular No. 108/2007/TT-BTC dated 07/09/2007 of the Ministry of finance guide financial management for project, program, official development assistance (ODA); in that note the establishment of the ODA and capital for details on each program, project, 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 pursuant to General GOVERNMENT EXCESSIVE estimation in 2010, the Government of the Congress decision.
4. Resource estimation made reform of salaries 2010:2010, ministries, central agencies and localities to continue budgeting arrangement and mobilize financial resources make the prescribed wage reform. The ministries, central agencies, the local unit and the use of the State budget devoted to source Computing initiative taken towards wage reform: Save 10% on regular spending in 2010 (not including salary and the salary nature); use a minimum of 40% of earned leave according to the 2010 mode of administrative agencies, business units have currency, separate business units in the medical industry to use a minimum of 35% of the currency to back under regime (after deducting the cost of smoking, blood, fluids, chemicals, alternative materials , consumables); local budgets using a minimum 50% increase in local revenue estimates in 2010 compared to 2009 estimation and 50% increase in local revenue performed 2009 expected the prime delivery; at the same time made the implementation of salary reform source years ago according to the regulations has not yet used up (if any) to the year 2010 to continue; 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 after the Government Decree on minimum wage adjustment.
5. expenditure estimation made the national target program, important project: a) the target base, the task, the content of the national target program, important project the 2006-2010 period was approved by the Prime Minister, the Ministry, the governing body of the program, project reviews the results of the program the project in 2006-2009, identification of objectives, specific tasks for 2010 for the national target program, the program 134, 135 program (phase II), new planting projects 5 million ha of forest by 2010; the program supports investment in 61 poor districts; programs to assist poor households for housing; the program of building new rural model pilot period of industrialization and modernization;... b) to base targets, tasks, current financial regime, ministries, central agencies and the local estimating demand implementation of programs and projects in 2010, send The the Central Agency, program management, project and send 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 Agency program management, project estimating chi 2010 of each program or project; at the same time expected to allocated expenditure estimation approach the program objectives, the project 2010 for ministries, central agencies 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.
6. reserve estimates state budget: the central budget and local budget levels redundant layout of the budget at a high level under the provisions of the law on the State budget to proactive prevention, remedial, disaster, disease and treats the important task of urgency arises outside estimates. At the same time make the layout and write a separate entry in the 2010 GOVERNMENT EXCESSIVE spending estimates of the 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 regulations for financial management with the search and rescue operation, 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 fees, Lottery revenues, 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, budget 2010, 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 2010 budget estimation by 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 the State budget.
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 loan investment aid, in order to ensure the allocation of the budget the right goals, the right 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. Build local budgeting in 2010:1. Build revenue estimation of local budget:

The target base plan for socio-economic development in the 2006-2010 period has been granted through the Party Congress, the ability to implement the socio-economic indicators and the 2009 budget, on the basis of forecasts for economic growth and revenue in 2010 for each of the sectors, each sector , the economic base of each locality and new revenues generated to calculate properly, 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 16%-18% compared to the estimated 2009 review (excluding the impact factor due to the long, steady, relaxed the tax in 2009); estimation of revenue from import-export activity increase to a minimum of 5%-7% in comparison with the estimated 2009 review (excluding the impact factor due to the long, steady, relaxed the tax in 2009).
2. About building local budget expenditure estimates: local budget 2010 in stable budget period (2007-2010) according to the provisions of the law on the State budget, the Committee granted people actively construct their local budget estimation on the basis of revenues and spending has been stable divisions; the budget estimates the local level 2010 are built on the basis of: defined revenue sources to base the percentage (%) divided the revenues split between the level of the budget, local budget revenues are entitled to 100% according to the provisions of the law on the State budget and the additional numbers from the superior budget balance for the budget (if any) are stable under varying the estimation for 2007 was the National Assembly, the Committee of the National Assembly (particularly for Hanoi are made according to resolution No. 705/2008/UBTVQH12 on 19/11/2008 of the Commission of the National Assembly in proportion to divide revenues between the central budget and the budget of the Hanoi City) The people's Council, the upper level decision, the Prime Minister, the superior people's Committee. The base task of socio-economic development of the local 2010, the 2006-2010 period, the policy mode, current costs; construction of the 2010 budget estimates specific to each sector, in order to ensure that priorities and the guidelines in article 10, section II of this circular, and made the following principal contents: a) continue reviewing, categorizing projects arranged to have order in the layout plan , in which the note layout estimation for the project to build the infrastructure, the project, the local key projects effectively, have the ability to put into use in 2010 (traffic, irrigation, the work serves economic restructuring, remedial works disasters ...); proactively arranging local implementation budgets invested solidly turns canals and rural roads; the infrastructure of the village infrastructure, aquaculture, irrigation pumping power station producing State; focus on mission poverty, alleviate poverty, create jobs, handling social ills; ...; financing arrangement for the ODA projects in accordance to local deployed from the local budget; taking the sources in genera XDCB estimation to handle the repayment of the advance, XDCB, mobilized to pay debts when due.
b) arranged financing for the projects of infrastructure construction and the project migration, resettlement, land preparation construction corresponds to the number of local land use charge in 2010 and the years ago leftovers the switch (if available) according to the prescribed regimes.
c) approach build mobilizing private capital in local infrastructure, local budget layout paid enough dues to term (both principal and interest) is charged as prescribed in paragraph 3 article 8 the law on the State budget.
d) construction investment spending estimates from government bonds for transportation, irrigation, health establishments (according to resolution No. 18/2008/QH12 on 03/6/2008 by Congress), the school chemistry classes and solidly built home civil service teachers under the scheme was approved by the authority; in particular, the initiative set aside local budget resources (lottery, investment in local budget balance) to make investments for the fortified program turns the school classroom and building public service teachers according to the rate specified by the Ministry of finance.
DD) for infrastructure investment tasks according to the decision No 24/2008/QD-TTg, 25/2008/QD-TTg dated 26/2008/QD-TTg, 27/2008/QD-TTg of the Prime Minister on a number of mechanisms, policies to support socio-economic development for the province of North-Central and Central Coast the Highland region, the Mekong River Delta and the region and the northern mountains to 2010 and the other decision ... based target task and needs investment capital has rules; the resulting base has invested the remainder of 2008, likely made in 2009, the local build, calculate the duty in 2010, in which the active layout, sort of local budget and financial resources according to the specified mode to perform the tasks on the estimated central budget proposal support accompanied by captions calculation bases.
e) for the program, project tasks under resolution 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for poor districts 61, policies to support poor households for housing by the decision 167/2008/QD-TTg dated 12/12/2008 of the Prime the target base, the mission and the need for investment capital, the policy mode has rules; The program 134, 135 program (phase II) to base the ability to perform in 2009, the local build, calculate the duty in 2010, expected the central budget recommendation level of support accompanied by captions calculation bases.
g) arranging funding to implement resolution No. 37/2004/QH11 on 03/12/2004 of Congress about education, the Central resolution 2 (tags VIII) with regard to the field of science and technology, resolution 41-NQ/TW on November 15, 2004 of the Politburo for the task of protecting the environment in the duty of the local budget.
h) estimating cost to perform the task of ensuring social security (medical expenses of children under 6 years of age, poor; funding spent on social protection, student scholarship mode, provided irrigation fees, revenue ...), including the initiative of local budget resources and needs support from the central budget.
I) build of 2010 budget estimates, the calculation of active local spend the resources to implement the salary reform spending as directed at paragraph 4, article 10, section II of this circular.
k) redundant layout of the local budget at a high level; additional financial reserve fund under the provisions of the law on the State budget, to proactively respond to natural disasters, floods, disease and treat those urgent tasks locally.
3. the balance Of the local budget: a) The province, central cities build local budget expenditure estimates don't exceed local budget revenues are affected and the additional number balance (if any) from the central budget to local budgets according to the level of stability as the level estimated in 2007 the Prime Minister has delivered for local Hanoi's own, are calculated in percentage divide the revenues split between the central budget and the budget of the city according to resolution No. 705/2008/NQ-UBTVQH12 on 19/11/2008 of the Commission of the National Assembly.
b) for the province, central cities have the need to mobilize more capital to increase investment in development must build according to the estimation provided for in paragraph 3 article 8 State budget Law ensures outstanding levels of mobilization (including expected number mobilized 2009) does not exceed 30% (for Pasig city Ho Chi Minh City, is 100%) XDCB investment spending estimates of the provincial budget; at the same time have to layout the source to repay the sum due (both principal and interest).
4. With regard to the local government level pilot not held Council content estimating, budget 2010 made as prescribed in 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.
Article 12. Pilot work of building the financial medium-term plan and the medium-term spending plans.
The Ministry of local affairs, the pilot deployment build financial medium-term plan and the medium-term spending plans under decision No. 432/QĐ-TTg dated 21/4/2003 of Prime (the Ministry of planning and investment, finance, traffic-transportation, agriculture and rural development, education and training , Health; local Hanoi, Binh Duong, Vinh Long) and use flexible methods of building financial plans and medium term expenditure plans has been the Finance Ministry instructions in time to serve the construction plans and GOVERNMENT EXCESSIVE estimation of 2010.
III. IMPLEMENTATION article 13. The responsibility of the Ministry, the central management agencies of the national target program, 135 program (phase II) and new planting projects 5 million ha of forest; key national programs.
1. In coordination with the Ministry of planning and investment, Ministry of finance and other ministries, central agencies, relevant local scheduled tasks, program implementation funding levels by 2010 send the Ministry of planning and investment, Ministry of Finance on 20/7/2009.
2. Plans to allocate expenditure estimation in 2010 for each of the central agencies, and each of the provinces and cities under central Government sent the Ministry of finance, the Ministry of planning and investment on 30/7/2009.
3. Proactive, and perfecting the text Guide complete jurisdiction in 2009 as a base the organization implementing the project, program rules.
Article 14. The responsibility of the Ministry, the central authorities and the local.
1. The base of the test was announced, ministries, central agencies 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 of 2010 on development investment, investment spending allocation methodology developed several areas of the central budget was assigned the Finance Ministry sent ahead on 10/9/2009.
3. Organization building, and reported the 2010 budget estimates in accordance with the provisions of the law on the State budget, the text instructions and the instructions of the content of this circular; 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 20/7/2009 for the ministries, central agencies, before on 25/7/2009 for the province, central cities.
4. The required local work on the 2010 budget estimates, the proposed schedules, registration with the Ministry of Finance before the date of 25/7/2009 to the layout (finished before 1/9/2009), time guarantees, Government reports and Congressional agencies about GOVERNMENT EXCESSIVE estimation of 2010.
Article 15. Set form report and budgeting in 2010:1. With regard to the Ministry, the Central Agency and Finance Ministry report GOVERNMENT EXCESSIVE estimation 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, 4) specified in this circular and in the form specified in circular No. 03/2006/TTLT-BTC-BNV on January 17, 2006 of Ministry of finance The Interior Ministry 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 agencies; After the Prime Minister delivered the 2010 budget estimation, estimation and allocation of the budget to the unit using the budget before 31/12/2009 under the provisions of the law on the State budget.
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. 1 , 3, 5, 6, 7, 8, 9, 10) the provisions of this circular.
Article 16. Terms of implementation.
1. This circular have enforceable from the date signed.
2. in the process of building the 2010 budget estimates, when the new regime enacted policies, the Finance Ministry will be announcing additional instructions; in the construction of budgeting in 2010 if there are obstacles and suggest the central ministries and agencies, local, economic, State Corporation reflects on the Finance Ministry to promptly handle./.