A number of circulars on implementation of State budget estimates 2009 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the resolutions of the National Assembly XII No. 21/2008/QH12 on 08 Nov 2008 about the State budget estimates 2009 and no. 22/2008/QH12 on November 10, 2008 on the allocation of the central budget in 2009;
Pursuant to decision No. 1676/QD-TTg on November 19, 2008 by the Prime Minister on the allocation of State budget estimates 2009.
The Ministry of finance instructed some views on implementation of State budget estimates 2009 are as follows: a. the DISTRIBUTION and DELIVERY of EXPECTED STATE BUDGET 2009 i. REVENUE DIVISIONS and tasks for the LOCAL BUDGET EXPENDITURE: 1. Year 2009 is the year of the budget stable period between the central budget and local budget (2007-2010) In addition, the implementation of stable in percentage (%) of the Division of revenue between the central budget and local budgets (Revenue Division rate of Hanoi are made according to resolution No. 705/2008/UBTVQH12 on 19/11/2008 of the Commission of the National Assembly) and the additional number balance (if any) from the central budget to local budgets according to the level of the Parliament and the Commission The National Assembly decided to 2007; the central budget supplement for the local budget to implement reform of the salary up to the year 2008 with 540,000 minimum wage/month and are the prime delivery for each province, the central cities in decision No. 1676/QD-TTg on November 19, 2008.
2. The hierarchy of sources of revenue, the task between the budget of local authorities, the rate of 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 the decision of the provincial people's Committee.
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 funding arrangement continues to perform measurements, establish a database record and certificate of land use in 2009; striving to basically complete the 2010 certificate of land use for the 3 main soils are agriculture, forestry and land. 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 2008 and plan for economic growth in 2009, the provincial people's Committee of the people's Councils at the same level the decision expected Lottery revenues in 2009 to match reality; at the same time use of this revenue to invest in social welfare works critical of the local, which focuses on investment in educational buildings, health.
II. ALLOCATION and BUDGETING AFFAIRS: 1. Allocation, budget revenue estimation: a) the ministries, central agencies, people's committees of provinces and cities deployed centrally assigned budget revenues in 2009 for the subdivisions subordinate authorities, ensure the level higher than projections strive for budget revenues the prime delivery.
b) the allocation and delivery of budget revenue estimates are based on the evaluation results of budget revenues in 2008; 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; requires implementation of the measures against furniture, commercial fraud, promote recovery of previously standing debts tax; a policy of long, steady, relaxed tax under the provisions of the law on the State budget income.
2. Allocation, allocation of State budget expenditure estimation: a) allocation, investment development expenditure estimation: ministries, central agencies and the local distribution, investment and development expenditure estimation is done properly the provisions on investment and construction management; at the same time ensure the following requirements:-ministries, central agencies: + distribution and delivery of the estimation of the basic construction investment spending in the right industry structure, the field was delivered, ensure full repayment of the funds must have recovered on the estimation of 2009 according to the decisions of the Prime Minister's estimation; arranged debt payment to capital construction for the project have completed put to use but not enough capital.
+ Allow for capital works, projects using ODA as pledged; guarantee capital for investment preparation.
+ Arranged for works progress, effective transition project, capable of completion put into use in 2009, the beginning of 2010, especially the key project, urgency.
+ After the layout for the tasks mentioned above, the new layout for the new construction project, have sufficient procedures and conditions according to the prescribed regimes, towards capital concentration, avoid spread.
-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 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 2009; charged on loans incentives credit program solidified canals, traffic infrastructure, rural villages, fisheries infrastructure to limit pay in 2009.
+ The refund arrangement of the central budget must have been recovered on the 2009 budget estimation by decision delivered the estimation of the Prime Minister.
+ Ensure reciprocal financing arrangement from the local budget for the project, the program was supported by the central budget in part to accomplish project goals, program: the project of school chemistry class, shelters and home civil service teachers, construction projects, renovations, upgrading district hospital and regional hospital district uses the left source Government and other assistance programs that the central budget only supports local, arranged financing for the project, the program completed objectives on time.
+ 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.
+ Capitalization layout for the project, the work effective, capable of completion put into use in the year 2000, the start of 2010.
+ Allocation and estimation of investment expenditure for development 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.
+ Case 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 2009 according to the provisions of the law on the State budget and the writing guide. Particularly for Hanoi and Ho Chi Minh City, raising capital levels to comply with the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004 and Decree 118/2004/ND-CP dated 18/5/2004 of the Government.
In addition, for the local demand to advance the project, capital investments in infrastructure to create source currency repayment of the advance was granted the approval authority to attract investment capital of economic institutions in and outside the country, follow the provisions of circular No. 49/2005/TT-BTC dated 9/6/2005 of the Ministry of finance.
b) allocation, expenditure estimation social-economic career, defense, security, administration, 2009:-ministries, central agencies and the local 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 prime mission, the Government 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 the note a few points: + continue funding arrangement to implement plans to develop 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 industry and Commerce (formerly Ministry of Commerce).
+ Ensure funding administrative reform implemented 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.
+ Arrange funding to support the development of 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.

+ Arrange funding to implement decision No 144/2006/QD-TTg dated 20/6/2006 of Prime rules applicable quality management system according to the ISO standards ISO 9001:2000 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.
+ Funding made layout planning in local and Central 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 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.
-For ministries, central agencies when estimating delivery allocation, the genus socio-economic career, defense, security, Administration (including funding reform with a minimum level of 540,000 salary/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 fit, ensure effective.
-For the province, the city of centrally allocated budget estimation, a career social-economic, defense, security, Administration (including funding reform with a minimum level of 540,000 salary/month) for bodies, subdivisions and subordinate authorities must follow the provisions of the law on State budget in that note a few points: + allocation, delivered the 2009 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 education in the 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 2009, the province, the city of centrally arranged funding to implement the policy, the Central regime issued to time delivered the 2009 budget estimates. Most is implementation of social security policies to the subjects entitled to monetary policy support right from the first months of 2009 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 expenditure made for the examination of subjects in the social policy area as defined in decision No 118/2008/QD-TTg dated 26/8/2008 of Prime adjustable rates on health insurance premiums for the objects in the social policy area; free clinics funding for children under 6 years of age under the law on protection, care and education of children.
(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 ethnic college preparatory school.
(4) funding policy for poor households and kindergarten sold in 135 communes under 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.
c) allocation, expenditure estimation made national target programmes, programmes, projects, missions, 2009: basing expenditure estimation made 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.
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; 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.
d) expense allocation, delivery of loan financing, aid from the Ministry of foreign capital, the central authorities and the local have to allocate for each unit use and ensure the match overall was the prime delivery.
DD) further budget layout and make supplies of financial mechanisms to implement the regime wages, subsidies in 2009 according to the resolutions of the National Assembly, decrees of the Government and the Prime Minister's decision, in which the note:-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 2009 increased more than expected in 2008, not to mention the salary expenses wage nature, according to 540,000 minimum wage/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 2009.
-Ministries and central agencies guide the units spent 40% of earned leave according to the modes of 2009 (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables) to implement the reform mode of salary in 2009.
-The local to use a 10% saving on regular spending (not including salary, salary nature) estimates spending increased in 2009 compared with 2008 and spending estimates of leftovers (if any) after ensuring the needs of funding made to reform the salary according to Decree No. 93/2006/ND-CP on 7/9/2006 , Decree No. 94/2006/ND-CP on 7/9/2006, Decree No. 166/2007/ND-CP on November 16, 2007 and the Decree No. 184/2007/ND-CP on December 17, 2007 of the Government; adjust the monthly pension for retired officer under Decree No. 101/2008/ND-CP on 12/9/2008 by the Government in 2009, 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) in 2008 compared with estimates for 2008 are the prime delivery. The local case difficult, self-rate for more details from local low income, increase currency in 2008 than expected are prime small Affairs, the Ministry of finance will consider concrete to determine the number of steady currency brought into sources of salary reform in 2009; at the same time the report synthesized the Prime results.

+ 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;
+ 40% of earned leave according to the modes of 2009 (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables);
+ Sources to implement the salary increase; the difficult subsidy for public servants and the armed forces according to the decision No 127/2008/QD-TTg dated 15/9/2008 of the Prime Minister; adjust the monthly pension for retired officer under Decree No. 101/2008/ND-CP on 12/9/2008 Government's 2008 not yet expended switch;
+ The number of arranged support from the central budget in 2009 estimates to ensure increased funding according to Decree No. 93/2006/ND-CP on 7/9/2006, Decree No. 94/2006/ND-CP on 7/9/2006, Decree No. 166/2007/ND-CP on November 16, 2007 and the Decree No. 184/2007/ND-CP on December 17, 2007.
-Ministries, central agencies and the people's committees of provinces and cities under central after the implementation of measures such as training on without sufficient sources, the central budget support to ensure implementation sources.
e) redundant layout of the budget of the local government levels according to 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.
g) during estimation of revenue allocation decisions, 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.
h) estimating unit 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) of the index State budget enacted by decision No. 33/2008/QD-BTC dated 2/6/2008 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 and science and technology exchanges in the mode of Business Guide the charge of the subject, scientific and technology projects using the State budget.
3. time allocation, traffic estimation: estimating 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 2009 budget to each unit using the budget before 31/12/2008 and held the estimation the budget rules. In particular, note the following points: a) the provincial people's Committee to base the decision of the Government of Prime Minister tasked with currency, budget, the Council decided at the same level of revenue estimation, local budget, budget allocation approach provincial and additional levels from the provincial budget for grants under the budget before December 10, 2008; 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 applicable). 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 the same level decided to attend payments to the budget 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 Points section 5 of part III of the 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 31/12/2008 of the Ministry of Finance before 31/01/2009; 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.
-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 20/12/2008; 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.
-People's Committee decision to base of township-level people's Committee at district level on assigned revenues, the budget at the same level people's Council to decide the estimation of incomes and expenses budget and allocation of social budgeting before 31/12/2008 and implement distributed estimation often genera according to each type of Table of contents Clause, the State budget enacted by decision No. 33/2008/QD-BTC dated 2/6/2008 of the Ministry of finance, at the same time submit the State Treasury where the transaction (a) as a basis for payment and control spend. b) estimation base currency, the 2009 budget is the Prime The people's Committee, delivered, unit-level estimation of the central budget and local budget allocations and implementation, budget estimates for the unit to use the budget directly in accordance with the provisions of Decree 60/2003/ND-CP on 06/06/2003 of Government of detailed rules 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 and the 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 Management Guide payments, capital and capital investment nature of careers in the State budget; in that note the following points:-within 7 working days from the date of receiving the distribution plan budget estimates, financial institutions must have written notice of assessment results. If the 7 working days that financial institutions not have comments considered as agreed with the Agency's allocation approach, the unit has posted the financial agency. The case of the financial authorities agreed with the allocation approach, the heads, the budget allocation for immediate delivery estimates for units using the budget, Council sent financial agencies, the State Treasury at the same level (according to the model No. 2a, 2b and 2 c attached to this circular) and the State Treasury where the transaction (send through the unit using the budget a unit for details). The case of financial institutions, the adjustment proposal within 3 working days from receipt of the text of the financial agencies, agency, distribution unit, adjust and send back the financial agencies to unify; case of inconsistency of content regulators, reports the Authority considers the decision as defined in Point 1.5 of section 1, part IV, circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance.

-The following circumstances on December 31, 2008, 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 31/01/2009; 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, mechanisms to accomplish the task, ..., the estimation level I have to finish the period expected to financial institutions for long stretches of time allocation slow song, for not more than 31/3/2009; so this time limit, the remaining estimation has not allocated will handle similar to the subjective causes mentioned above.
-When the allocation, delivery estimate 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.
-In the case of unit 01/2009 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, 2009, 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).
B. the GOVERNING BODY of the OPERATING BUDGET, i. the GOVERNING BUDGET REVENUES: 1. the people's committees of all 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, collecting enough , currency promptly under the provisions of the law.
-Good organization of the implementation of the individual income tax law, income tax Law, tax law, business value, special consumption tax law and the text direction of the Government, the Ministry of finance.
-Perform, duration, conditions for the production and business-business were difficult due to the impact of the financial crisis, in which the focus of processing for the object is small and medium businesses, manufacturing and processing enterprises agricultural aquaculture, seafood, ... According to the regulations of the authority, in accordance with commitments in the WTO.
-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.
-About the costs for environmental protection against mining provisions in Decree No. 63/2008/ND-CP on 13/5/2008 by Government, 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 after customs clearance to access the full collection on a budget the funds were tax fraud.
3. The Ministry, the central agencies, the local interest in directing the organization 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.
II. Management, operating budget: from 2009 implementation apply management information system budget and Treasury (TABMIS), ministries, central agencies and localities to join the TABMIS is responsible for guiding and organizing the implementation of the regulation on the management of the operating budget, consistent with the application of TABMIS as specified in circular No. 107/2008/TT-BTC on 18/11/2008 of the Ministry of finance. At the same time make the management of the operating budget, according to the content below: 1. the operating organization estimates state budget: ministries, central agencies, the local unit and the use of 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:-expenses from loan capital and aid made the disbursement, expenditure control according to the principle: + for estimating spending from capital, aid with money: make correct estimates and implementation mechanisms as domestic capital sources (unless otherwise stated, the agreement made under the agreement).
+ For estimation from capital spending, aid according to the method of record ceasing the State budget: follow the progress of actual disbursements of each project.
-Directing the Agency, 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 decision...-make the advance estimation of 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 Government , namely the national works, projects and construction work in Group A, qualified under the regulations on the management of investments and construction, 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.
-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.
-In the estimation of often genera 2009 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 a year or more, is central to ensure budget spent in foreign currency according to the delivery estimates; the case of funding is under 500,000 USD/year, the ministries, the central authorities must actively bought foreign currency to undertake and organise within the assigned budget estimation to handle the disparity in rates if there arise.
-For the province, central cities if there irregular expenditure 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.
-In the process of organizing the 2009 budget estimates, world economic cases and in countries with large fluctuations, affect balance, State budget expenditure in 2009 was the National Assembly decided, through the people's Council; The Government's Finance Ministry reported the Commission of the National Assembly, the provincial people's Committee report the people's Council decided at the same level as prescribed by the law on the State budget.
-Directing the Agency, in collaboration with the relevant divisions of financial institutions regularly check the implementation of the regime, policies in grassroots units. 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.
A report on the implementation of the State budget estimation according to the regulations.
2. Make the payment, allocated funding, moving the following year to the source: a) 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 progress the volume of tasks; ensure principles:

-Expenses paid to individuals (wages, salary, allowance, social assistance, ...) ensure payment according to the level of the monthly entitlement of paid objects, subsidies from the State budget. The Ministry, the central agencies, people's committees of provinces and cities under central direction and implementation of wage payments through account for paid objects; The State Treasury to coordinate closely with State Bank and the institutions providing payment services implemented seriously pay through an account paid for the objects from the State budget according to Directive No. 20/2007/CT-TTg dated 24/8/2007 by the Prime Minister.
-The temporary nature of expenses or only arise at some point in time as the basic construction investment, shopping, major repair and other casual nature make payments according to schedule, the mass following the prescribed regimen.
b) continued to withdraw financing in the State Treasury for the task below:-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 is from the central budget, need to recover additional expenses in balance from the central budget to local budgets in 2009, the Ministry of Finance notifies the State Treasury except the number recovered on early estimation was given; the remaining estimation section subdivided into early in the year to withdraw. The number has to the local budget are recovered as follows: + number for advance level in the form of money order, then the recovery of advance is also done by pay level;
+ For 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.
-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 direction lead management mode, 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.
-Cost of training 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.
-To pay the debt in the water in the central budget: estimated base paid the debt in the country are competent and committed to repay the State Treasury, CITES budget account payments to creditors while, at the same time pay the domestic debt accounting.
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.
c) since budget 2009, made the transfer form to allocate equal pay to withdraw form the estimation in the State Treasury for additional capital from the budget goals superior to subordinate budget (including target implementation of additional projects in the sea program-Islands and capital mobilization preparation) , in particular:-for additional capital there 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 venture capital career) by the owner (or the assigned unit perform the Mission) 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 (which career) 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 which careers), need to be recovered in the estimation of additional objectives from the central budget to local budgets in 2009, 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: + number for advance level in the form of money order, then the recovery of advance is also done by pay level;
+ For 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.
-For additional capital there from the central budget to local budgets incurred in the process of implementation of the budget estimate (including the additional capital to advance objectives from the central budget to local budgets) are as follows: + additional Capital there from the central budget to local budgets incurred during the nest implementation of 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.
+ Account number advance targeted supplements 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 perform most of the work payments 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.
-For additional capital from the budget goals superior to subordinate budget in 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 suit in local reality.
-Based on the paper pulled 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.

d) case should adjust the estimation between the units directly under the budget that does not change the total cost and details for each field of the genus was given the estimation units, level I decision to adjust estimation between the units using copper-related budget sent the State Treasury transactions. For units using the budget to reduce the estimation, the State Treasury transactions check balance estimation before made, confirm the adjustment to the reporting unit level estimation unit I (a fax, photocopying) to notify the units using other budget was adjusted to increase the estimation. For the unit to use the budget to be increased, the State Treasury transactions check to confirm the reduced adjusted estimation of unit use other related budget before adjustments increased the estimates for the unit. The case does not have enough balance to adjust the unit, use the budget report estimating unit level I to adjust again.
The case of estimating level I units are 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 distributed delivery estimates for subdivisions and State Treasury announcement that related to implementation.
Particularly for the case of estimation adjustments 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.
DD) on the handling balance transfer budget in 2009 to the following years: ministries, central agencies, local and State Treasury done reviewing, handling, shifting the balance of the State budget in 2009 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 2009 transfer tight then, correct mode, push the unit to use the funds effectively, limiting the transfer of resources to the following year.
3. Practice saving, waste prevention; corruption prevention and made public finances, State budget:-ministries, 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.
-Ministries, central agencies, local direction and full implementation of the provisions of decision No 192/2004/QD-TTg dated 16/11/2004 by the Prime Minister on the public financial regulation with regard to the level of State budget, budgeting, 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 : + financial institutions granted 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.
+ 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.
+ The 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.
+ The bodies, 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.
+ The bodies, the unit was assigned the management of funds sourced from the State budget and the funds available from the contributions of the people made public under guidelines in circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on the public finances for the Fund comes from the State budget , and the source of funds from the contributions of the people.
-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 implementation of the 2009 budget estimates and budget-settlement in 2007.
C. IMPLEMENTATION of this circular have the effect after 15 days from the date The quote and apply for the 2009 budget year; abolish circular No. 86/2006/TT-BTC on 18/9/2006 by the Ministry of Finance shall guide additional capital management objectives from the central budget to local budgets. The Ministry, the central agencies, people's committees of provinces and cities under central bases specified in this circular to direct agencies, subdivisions and local-level Government under implementation.
In the process of implementation, if there are obstacles to timely reflect the recommendation of the Ministry of finance to coordinate resolution./.