GOVERNMENT DECREE detailing and guiding the implementation of the law on the State budget the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law the State budget No 1/2002/QH11 on December 16, 2002;
According to the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. This Decree detailing and guiding the implementation of the law on State budget estimating, Executive, accounting, auditing and finalizing State budget. The management, budget and use of State property for some of the field of Defense and security; financial mechanisms-the special budget for the capital, Hanoi, Ho Chi Minh City are made according to the Government's own rules.
Article 2. Collect the State budget include: 1. Taxes due the Organization, individuals filed under the provisions of the law.
2. the submission of the State budget according to the provisions of the law from the charges and fees.
3. Revenues from economic activity of the State under the provisions of the law, including: a) divestment of State Money in the economic base, b) recover the money for the loan of the State (both principal and interest);
c) income from the State's capital on the basis of the economy, including revenue from the profit after tax obligations fulfillment of the economic organization of the participation capital contribution by the State under the provisions of the Government.
4. the submission of the budget according to the provisions of the law from the career activities.
5. land use Money; the marginal revenue from property and public land.
6. Rents, rent water.
7. Mobilization from the organizations and individuals, in accordance with the law.
8. voluntary contributions of organizations and individuals in and outside the country.
9. Income from financing construction of infrastructure works as defined in paragraph 3 article 8 of the law on the State budget.
10. the State budget according to the provisions of the law from the sales or rental property owned by the State.
11. The following non-refundable aid of Governments, organizations and individuals outside the country for the Government of Vietnam, the local State organization according to the provisions of article 50 of the Decree.
12. Currency from the financial reserve fund as defined in article 58 of this Decree.
13. Currency the balance the budget according to the provisions of article 69 of this Decree.
14. other revenues prescribed by law, including: a) The legacy of State accounts;
b) submission of the budget according to the provisions of the law from the penalties, seizure;
c) recovery of State reserves;
d) Currency price difference, surcharge on;
DD) additional Revenue from the superior budget;
e) Currency transfer funds from the budget years ago switched;
g) other revenues.
Article 3. The State budget include: 1. development of investment Spending: a) investment in the construction of infrastructure works in social-economic inability to payback;
b) investment and support enterprises, economic organizations, financial organizations of the State; contribute to equity, venture into the business sector need the involvement of the State in accordance with the law;
c) additional Expenditure in State reserves;
d) investment development Expenditure in the national target program, State project;
DD) investment expenses other development under the provisions of the law.
2. often Genera: a) career education activities, training, health, social, culture and information literature and art, sports, science and technology, the other social career;
b) economic career activities, c) defense, security and social safety order;
d) activity of the State bodies;
DD) activities of the Communist Party of Vietnam;
e) activities of the Vietnam Fatherland Front Committee, the Vietnam Labor Union, the Communist Youth League. Vietnam Veterans Association, the combined Association of women Vietnam, Vietnam farmers Association;
g) subsidies according to the policies of the State;
h) part regularly in the national target program, State project;
I) support to the Social Insurance Fund;
k) to support the objects of social policies;
l) support to the social-political organizations, social organizations, social-professional organizations;
m) other regular expenses as prescribed by the law.
3. Pay the debt principal and interest the sums borrowed by the Government.
4. aid Spending of the central budget for the Government and foreign organizations.
5. The genus of lending to the central budget.
6. Payment of principal and interest the account financing of infrastructure construction according to the provisions in paragraph 3 article 8 of the law on the State budget.
7. additional Expenditure of financial reserves Fund as defined in article 58 of this Decree.
8. additional Expenditure Budget superior to subordinate budget.
9. The genus moved funds from the budget of the previous year to the following year's budget.
Article 4.
1. the target State is overspending on central budget is determined by the difference between the total lack of the central budget and the total amount of Central revenue in the budget: local budget was balanced with the total number does not exceed the total amount of currency as stipulated in paragraph 3 article 8 of the law on the State budget.
2. The source offset overspending State budget include: a) in domestic loans from government bonds and from other financial sources;
b) The Government domestic loans deposit is put into balancing the budget.
Article 5.

1. The State budget consists of the central budget and local budgets. The local budget consists of the budgets of administrative units of the people's Council and people's Committee under the provisions of the law on organization of people's councils and people's committees, under the current rules, including: a) the budget, central cities (known collectively as the budget) , including the provincial budget and the budget of the district, the County, towns and cities in the province;
b) budgets, districts, towns and cities in the province (referred to collectively as the district budget), including the budget and the budget of the communes, wards and towns;
c) budget the communes, wards and towns (known collectively as the social budget).
2. The relationship between the budget levels follow the following principles: a) made according to divide the percentage (%) for the revenues split between the budget and the balance from the budget supplement superior to subordinate budget to ensure fair and balanced development between regions , the local. The number of supplements from the budget is the budget's revenues lower levels;
b) percentage (%) of Division revenues and additional numbers from the budget balance superior to subordinate budget specified in point a of paragraph 2 of this article, be stable from 3 to 5 years (collectively known as the budget stabilization period). The Government submitted to the National Assembly decided the budget stable period between the central budget and local budgets provincial people's committees of the same level people's councils to decide the budget stable period between the local level;
c) task in the budget level would do the budget levels that guarantee; case of need issued the policy, the new mode increases the budget after the estimation was competent to decide to have secured financing solutions consistent with the ability of balancing the budget each level;
d) during the period of stability, the local budget is used to increase the annual budget revenue sources (local budget section entitled) to spend on the task of economic and social development; After each period of the budget stability, must balance capabilities, local budget development, implementation of the additional number of descending from the superior budget for additional recipients from the local budget) or increase in percentage (%) regulate the number of currency lodging on a budget (for the local article about superior budget);
DD) where State-level agency on authorization for State administration under its genus mission must then transfer the funds from the budget level for the budget to perform that task;
e) supplemental income and in addition to delegated tasks specified in the genus points a, b and paragraph 2 of this article, not used to this level of budget to spend on the task of another level, except in the case specified in clause 2 of this g-spot;
g) people's Committee granted his supply budget used to support the unit due to a management level on played on the area in the following cases: when the disaster occurred and other urgent cases that need it urgently mobilizing local forces to ensure stable social and economic situation;
The unit due to upper level management in carrying out his functions, the combination made several missions at the request of lower levels.
Article 6. Decentralized management of State budget must ensure principles: 1. Fit the decentralized management of social-economic, defense, security of the State and capacity of each level;
2. the central budget and local budget is designated revenue source, task specific: a) to the central budget to keep dominant role, ensuring the implementation of the strategic mission of national importance, such as the projects of development of infrastructure for economic-social impact on the country or the many local , the program, national projects, important social policies, coordination of macro-economic activity of the country, guarantee the security, defence, Foreign Affairs and support the balance yet to be local currency, budget;
b) local budgets are guaranteed revenue divisions actively perform the task of socio-economic development, national defense, security and order within the social security administration;
3. The hierarchy of sources of revenue, the task between the budget of local authorities by the provincial people's Council decided, time to make this hierarchy must match the stable period in local budget; enhanced social media, revenue and financial management officer-budget to a good, effective management of financial resources in the hierarchy;
4. End each period of budget stability, based on the likely source of revenue and expenditure of each level, according to the authority specified in articles 15, 16 and 25 of the law on the State budget, the Parliament, the people's Council to adjust additional levels balanced from top level budget for grants under budget; The Commission of the National Assembly, the provincial people's Council to decide the adjustment of the percentage (%) of the Division of revenues between the budget levels.

Article 7. The estimation of the central budget and the budgets of the local authorities deployed reserves from 2% to 5% of the total expenditure of the budget of each level to spend on prevention, disaster recovery, fire, important task on defense, security, other urgent tasks that arise outside the budget year estimation : the Authority decided to use the reserve to the budget as follows: 1. for prevention of the central budget, the Minister of finance are decided not too spending 1 billion for each task, the aggregate quarterly reporting of the Prime Minister, for the expenses on the 1 billion The Ministry of planning and investment, chaired the Finance Ministry with the Prime Minister to decide for a basic construction investment, additional State reserves, support State credit, equity contributions, joint ventures; The Ministry of finance with the Ministry of planning and investment, the Prime Minister decided for a rest.
With regard to the use of the reserve of the central budget in order to implement the policy, the new regime was the Government, the Prime Minister, the decision to finance the Organization made, the Government reports, Prime results.
The Government report the Standing Committee of the National Assembly of the situation using redundancy of the central budget and quarterly reports to Congress in session.
2. for the budget reserve levels of local government, organs of the people's Committee of financial decisions.
Committee report the people's Council reserve the use of local budget and quarterly reports in the people's Council session. As for the social people's Committee report, the Chairman, the Vice Chairman of the people's Council reserve the use of the budget quarterly and report Township Council in session.
Article 8.
1. The ministries, ministerial agencies, government agencies, other agencies in the Central Government, the people's Committee in the scope of its powers, duties, set out the measures necessary to ensure complete operation, the budget was delivered; the head of the Agency, organization, unit used is responsible for budget implementation measures against corruption, waste; the practice of saving in the range is assigned to manage; Organization financial management – budgets in accordance with the regulations, ensure the standard level, capacity, quality of staff to manage the budget tight, effective.
2. Organizations and individuals have the responsibility to implement good estimation of incomes and expenses budget was delivered on time, in full, lodging taxes, fees and other account payable to the budget according to the provisions of the law; management, use the account of capital, funding by the State level for your purposes, the true mode, saving and effective.
3. In addition to Agency budget estimation, not an organization, individuals would be changing the mission budget was allocated.
4. financial authority levels, within the scope of its powers, duties, have the responsibility to urge, check the individual organization is obliged to submit the budget submission of full, timely payment must submit the State budget; the correct mode, standard level, timely progress made under the expenses in the range of estimates.
5. Prohibit the organization or individual set off mode, the standard currency of the State budget, the rules of law.
6. The ministries, ministerial agencies, government agencies, other agencies in the Central Government, the local unit, is responsible for implementation of the budget spending estimates in the range was delivered. Prohibit the following cases: a) to use the budget to direct lending, except use of central budget loan source for business loans under government regulations;
b) loan or constitute the capital of the Organization, the individual rules of law;
c) improper budget use mode, the target of wrong policies, due to the prescribed authority article 9. Ministers, heads of ministerial agencies, government agencies, other agencies in the Central People's Committee Chairman, the level of organization make the right task, assigned powers in the field of finance-budget and responsibility for violations of the organizations, units, individuals in the scope of management in performing management duties , used, financial settlement-budget, State assets.
Article 10. The Authority decided the quota allocation and the mode, standard, budget costs are defined as follows: 1. The Prime Minister decides the budget allocation norms as a basis of construction estimating, budget allocations for the ministries, ministerial agencies, government agencies, other central agencies , the local; before promulgation, the Prime report the Standing Committee of the National Assembly for opinion writing.
2. Based on the level of the budget allocated by the Prime Minister, the Government issued financial capabilities-budgets and characteristics of the situation at local, provincial people's Council to decide the budget allocation norms as a basis of construction estimation and allocation of local budgets.

3. Pursuant to the policy, the policy of the party, the State, the Parliament, the Government decided the important budget mode, range-wide impact, related to the implementation of socio-economic tasks of the country such as: wages, social assistance, for people with the revolution the proportion of the budget, make the task of education and training, science and technology in the General State budget; prior to the enactment, the Government reported the National Assembly Committee for comments in writing.
4. Government the Prime Minister decides the mode, standard costs, uniform implementation throughout the country. For a number of modes, standard, costs to match the characteristics of the local Government's Prime frame and provincial people's Council delivered concrete decisions.
5. Government Affairs to the Minister of finance decides mode, standard, budget norms for the sector after sector, with the industry, sector Manager; case of inconsistency, the Finance Ministry and the prime consideration, for comments before the decision.
6. In addition to the standard mode, the level of spending by the Government, the Prime Minister, the Minister of Finance issued, for some task properties in local peculiarities in order to perform the task of socio-economic development, ensure social safety and order on the on the basis of local budget resources warrant, provincial people's Council was decided budget regime, consistent with the actual local characteristics. The genus mode private nature of salaries, wages, allowances, before deciding to have the opinion of the Ministry of industry, the field of management.
The provincial people's Committee reported the Finance Ministry issuing the local budget to aggregate and monitor implementation;
7. Pursuant to the request, the content and effectiveness of work, within the financial resources used, heads of business units have obtained the decision the Administration spending, business spending consistent with actual requirements and financial capability of the unit in accordance with the Government on the fiscal regime for the business units have currency after Italy opinion of the Agency on the level of governance; This mode must submit financial organs at the same level and the State Treasury where the transaction to coordinate and monitor implementation. The case of the genus that does not conform with the Government's regulations, the financial authority of the opinion to adjust accordingly.
Article 11 1. The organizations and individuals who have the task of collecting, filing and use State budget to organize accounting, reporting and settlement in accordance with state accounting mode; payment in full, promptly and honestly the revenues and expenses incurred; use the invoice, certificate from the currency, according to the regulation of the Minister of finance.
2. Strictly prohibited the Governments, organizations and individuals to self retain revenues of the State budget or the budget of State-level resources used to establish the Fund in addition to the budget rules of the law.
Article 12.
1. Government, administrative agencies, business units, social-political organizations, the social-political organizations, social organizations and social-professional organization is the State budget support must be made public: budgeting are competent; budget settlement was competent; results of audit by the auditing Agency budget is announced in accordance with the law.
2. collection agencies, financial institutions, the Treasury Agency is listed on the processes, procedures, reduced the free submission, earning revenues of State budget, allocations and payments to the budget in place.
3. The Prime Communication detailing the public in the area of the budget.
Article 13. The Ministry of finance, the Ministry of planning and investment, the ministries, ministerial agencies, government agencies, other agencies in the Central Government, the people's Committee of the central cities, and other local agencies have a responsibility to report and provide the documents relating to currency budget, to the economic and Budget Committee, the Council and the Commission for other pan of the Parliament, the Council and the Board of the people's councils in accordance with the established rules, the Parliament decided to State budget estimates, budget allocation approach and Central approval of settlement the State budget by the Commission of the National Assembly enacted and regulation review, estimation and decision to allocate local budgets, approval of local budget settlement by the Government.
Article 14.
1. Currency, State budget expenditure be accounted in Vietnam.
2. With respect to the revenues of the State budget in Vietnam representative agencies abroad, to be paid into the Fund to the budget according to the regulations of the Ministry of finance.
3. where the State budget income in kind and workdays, to redeem the money in local market prices to reflect on the State budget.
4. for the State budget needs in foreign currency, are estimating, bronze Vietnam allocated to buy units of foreign currency by the Bank, except in some cases be spent in foreign currency in accordance with the Prime Minister.

Article 15. Delivered to the Minister of finance pursuant to the provisions of the law on the State budget and the provisions of this Decree specifies the management of currency, social budget expenditure; the local people's Committee deployed enough officers were trained to manage the social budget; at the same time, regular training, fostering officer to ensure sufficient capacity to manage the budget according to the provisions of the law on the State budget.
Article 16.
1. The State budget guarantees the balance of funding activities of the Communist Party of Vietnam and the social-political organizations under the principle of State-level budget variances between the estimated spend is browse by mode, standards, and norms stipulated by the authority and the resources of the institutions mentioned above according to the prescribed regimes (fee group , Union dues, fees; the other source of revenue under the provisions of the law).
2. The institutions are State budget balance secured funding activities are estimating, estimation and implementation according to the prescribed regimes.
Article 17. The social-political organizations, social organizations, civil society organizations-secured yourself career funding activities. The case of the Organization on the work associated with the tasks of the State shall be the State budget support; the Prime communication detailing the support of the State budget for the organization.
Article 18.
1. Funding activities of the Communist Party of Vietnam and the social-political organization specified in clause 1 article 16 of this Decree are arranged in the estimation of the level of the budget submission to Congress, the people's Council to decide.
2. Total funding support for social-political organizations, social organizations, social-professional organization are combined in the estimation of the level of the budget. After estimating the budget gets Congress, the people's Council to decide the Prime Minister, people's Affairs Committee support levels specific to each organization.
Article 19. All the assets be invested from budget sources, the source of the contribution the people, land and other assets owned by the State must be closely managed, using the correct purpose in accordance with the law.
 
Chapter II BUDGET MANAGEMENT DIVISIONS and the RELATIONSHIP BETWEEN article 20 GRANTS BUDGET. The central budget's revenue consists of: 1. The revenues of the central budget to enjoy 100%: a) value added tax increase of imported goods;
b) export Taxes, import tax;
c) special consumption tax of imported goods;
d) enterprise income tax of the whole industry accounting unit (the Minister of Finance announced the whole industry accounting unit);
DD) taxes and other revenue from the operations for exploration and exploitation of oil and gas, ground rents, water;
e) money payback of the central budget in the economic base, recover the money for the loan of the central budget (both principal and interest), collected from the financial reserve fund of Central, income from capital of the central budget;
g) non-refundable aid of Governments, other organizations, individuals abroad for the Government of Vietnam;
h) submission the State budget according to the provisions of the law from the fees and charges due to the Agency, the central organization units currency, excluding the cost of petrol, oil and stamp fees;
I) submission of the budget according to the provisions of the law from the revenues of the unit by the central agencies directly managed;
greater income disparity k) branch of the State Bank of Vietnam;
l) Currency the central budget balance;
m) Currency transfer funds from the central budget in previous years;
n) fines, seizure and other revenues of the central budget in accordance with the law.
2. The accounts receivable divided by the percentage (%) between the central budget and the budget dịa: a) the value-added Tax, excluding the value added tax on imported goods defined in art. 1 this value and tax revenue from lottery activity;
b) enterprise income tax, business income tax regardless of the payment of the whole industry transparent unit specified in point d of paragraph 1 of this article and the corporate income tax revenue from lottery activity;
c) income tax for high income earners, not counting taxes VND account specified in point 1 of this article;
d) special consumption tax revenues from goods and services in the country not to mention the special consumption tax revenue from lottery activity;
the cost of gasoline, oil).
Article 21. Task of the central budget include: 1. development of investment Spending: a) investment in the construction of infrastructure works in social-economic inability to payback by the Central Administration;
b) investment and support enterprises, economic institutions, which is stock, the venture into enterprises in the areas required the involvement of the State in accordance with the law;
c) spent on financial support, additional capital support and rewards for export enterprises, economic organizations under the provisions of the law;
d) investment development expenditure Part in national target programs, State project by the central agencies;
DD) support the State's financial institutions by the Central Administration;
e) additional Expenditure in State reserves;
g) expenses other development investment under the provisions of the law.
2. often Genera:

a) career education activities, training, vocational training, health, social, culture and information literature and art, sports, science and technology, the environment, the other by career central management bodies: The ethnic boarding schools; Postgraduate training, high school, College, University, professional, vocational training and other forms of training, other training;
Prevention, healing and health career activities;
The basis of invalids, people with the revolution, social camp, prevention of social evils and other social activities;
Conservation, museums, libraries, historical restoration have been rated, the creative works of literature, art and other cultural activities;
Radio, television and other information activities;
Fostering the training of coaches, athletes of the national team; the national competitions and international, managing the base fitness competitions, sports and fitness activities, sports;
Scientific research and technological development;
The other career.
b) economic career activities by the central agencies: the career of traffic: maintenance, maintenance, repair bridges and roads, the works of other traffic, signage and measures to ensure traffic safety on the route;
A career in agriculture, irrigation, fisheries and forestry: maintenance, repair the levees, irrigation, agricultural camps stations, fisheries, forestry; the work of agriculture, forestry, fisheries; the work of farming, forest fire prevention, protection, protection of aquatic resources;
Basic investigation;
Measurement of administrative boundary;
Drawing a map;
Measurement of the border, demarcation of the border;
Surveying, mapping and cadastral records;
Default, settlement and the new economy;
Environmental career activities;
The other economic career.
c) The duty of Defense, security, social safety order by the central budget is secured as prescribed by the Government;
d) activities of the National Assembly, the President, ministries, ministerial agencies, government agencies, systems, people's courts, people's Procuracy;
DD) activities of the central organ of the Communist Party of Vietnam;
e) activities of the central organ of the Central Committee of the Vietnam Fatherland Front; Vietnam Federation of labor; Vietnam Veterans Association; Vietnam Women's Union; Vietnam farmers Association; The Communist Youth League.
g) subsidies according to the policies of the State;
h) part regularly in the national program, State project by the central agencies;
I) made the regime for retirees, lost power in accordance with the Labor Laws for objects in the central budget is guaranteed; support to the Social Insurance Fund as prescribed by the Government;
k) implement the policies for the wounded, the sick soldiers, relatives, families of the martyrs of the revolution and other social policy audience;
l) support to the social-political organizations, social organizations, social-professional organization governed by the provisions of article 17 of this Decree;
m) other regular expenses as prescribed by the law.
3. Repayment of principal and interest on the sums borrowed by the Government.
4. aid Spending for the Government and foreign organizations.
5. Spend the loan under the provisions of the law.
6. additional financial reserve fund of Central 7. Supplement to the local budget.
8. Chi transfer from the central budget in previous years to the central budget of the following year.
Article 22. Revenues of the local budget consists of: 1. The revenues of local budgets to enjoy 100% a) Tax, land;
b) resource Tax; not to mention the resource tax revenue from oil and gas activities;
c) Tax;
d land use right Transfer Tax);
DD) agricultural land use tax;
e) land use Money;
g) rents, hire of water regardless of the water rents collected from oil and gas activities;
h) land damage compensation;
I) Money for rent and sale of State-owned housing;
k) fee stamp;
l) revenue from lottery activity;
m) revenue from capital of the local budget, money payback of local budgets in the economic basis, revenues from the financial reserve fund of the provincial level as stipulated in article 58 of this Decree;
n) non-refundable aid of institutions and individuals overseas local directly prescribed by law;
o) submission of the budget according to the provisions of the law from the fees, the fees due to the agencies, units of local currency, excluding the cost of petrol, oil and stamp fees;
p) collected from public land fund and the other marginal revenue;
q) submission of the budget according to the provisions of the law from the revenues of the unit by dịa management methods;
r) mobilized from the Organization, the individual provisions of the law;
s) voluntary contributions by organizations and individuals in and outside the country;
t) revenue from financing construction of infrastructure works as defined in paragraph 3 article 8 of the law on the State budget;
u) Currency the balance of local budgets;
v) fines, seizure and other revenues of local budgets in accordance with the law;
x) additional Revenue from the superior budget;
y) Currency transfers from the local budgets of the previous year to local budget the following year.

2. The accounts receivable divided by the percentage (%) between the central budget and local budget according to the provisions in paragraph 2 of article 20 of this Decree. Article 23. The provincial people's Council to decide the source currency hierarchy for the budget of the local government levels according to the principles specified in article 6 of this Decree, and must ensure the following requirements: 1. Associated with the mission and management capabilities of each level, limiting the addition from superior budget for grants under budget; recommended levels for enhanced management of currency, lost against; limit partition of the small source of revenue for many levels.
2. social budget, are entitled to a minimum of 70% for the following revenues: a land use right Transfer Tax);
b) Taxes, land;
c) Tax revenue from individual article subjects, business households;
d) agricultural land use tax collected from households;
DD) stamp fee, land.
3. The budget of the town, a city in the province are entitled to a minimum of 50% of the revenue stamp fee, regardless of the fee before the home vessel, land.
Article 24. The task of the local budget expenditure include: 1. development of investment Spending: a) investment in the construction of infrastructure works in social-economic inability to withdraw local-capital management, b) investment and support enterprises, economic organizations, financial organizations of the State under the provisions of the law;
c) investment expenditure in the development section of the national program by the local authorities;
d) expenses other development investment under the provisions of the law.
2. often Genera: a) the activities of education, career training, vocational training, health, social, culture and information literature and art, sports, science and technology, the environment, the other local-career management: education, continued education, kindergarten, the common peoples, boarding and other educational activities;
University, College, high school, vocational training, professional training and other forms of training;
Prevention, treatment and other health activities;
The Socialist camp, social relief, social evils prevention and other social activities;
Conservation, museums, libraries, performing arts and other cultural activities;
Radio, television and other information activities;
Fostering the training of coaches, athletes the provincial team; the provincial competitions; to manage the base fitness competitions, sports and fitness activities, sports;
Scientific research, technology development;
The other career management by means of dịa.
b) career activities on local economy: career management: maintenance, maintenance and repair of bridges and roads and transportation; establishment of the signage and measures to ensure traffic safety on the route;
A career in agriculture, irrigation, fishery, and forestry matches: maintenance, maintenance of the levees, irrigation, agricultural camps stations, forestry, fishery; the work of agriculture, forestry, fisheries; genus farming, forest fire prevention, protection, protection of aquatic resources;
A career: maintenance, maintenance of the lighting system, sidewalks, water supply system, traffic, urban parks and other city career;
Surveying, mapping and cadastral records and the other main local career activities;
Basic investigation;
The environmental career activities;
The other economic career.
c) The duty of Defense, security, social safety order due to local budgets made pursuant to the Government;
d) activities of the State organs, organs of the Communist Party of Vietnam in the locality;
DD) activities of the local authorities of Vietnam Fatherland Front Committee, Vietnam Veterans Association, Vietnam Women's Union, the Vietnam farmers ' Union, the Ho Chi Minh Communist Youth;
e) support to the social-political organizations, social organizations, civil society organizations-local Careers under the provisions of the law;
g) implementation of the social policy for the audience by means of management dịa;
h) part regularly in the national program by the local authorities;
I) subsidies according to the policies of the State;
k) other regular expenses as prescribed by the law.
3. the original interest rate, pay money to invest according to the provisions in paragraph 3 article 8 of the law on the State budget.
4. additional Expenditure of financial reserve fund of province level.
5. additional Expenditure to the budget.
6. transfer of local budget resources Spent years ago to local budget the following year.
7. The task specified in point b of paragraph 1 and paragraph 8 and 4 of this article, only the provisions for the provincial budget, does not apply to district-level budget and budget levels.
Article 25. The provincial people's Council decided the task hierarchy for the budget of the local government levels according to the principles specified in article 6 of this Decree, and must ensure the following requirements: 1. Fit the decentralized management of social-economic, defense, security for each sector and economic characteristics population, geography, and each region level, the capacity of the staff, ensure efficiency;

2. hierarchical task To invest in construction of the national schools level, electric lighting, water supply, transportation, sanitation and other public welfare work for the towns and cities in the province.
Article 26. The mobilization of capital to invest in the construction of infrastructure works in the provincial budget range specified in paragraph 3 article 8 of the law on the State budget are as follows: 1. When there is the need to mobilize private capital, the provincial people's Committee plans the same level people's Councils decided to content, scheme must specify: a) five-year investment plan in the provincial budget to ensure resources were provincial councils approval;
b) project financing proposal in the portfolio during the 5-year investment plan was the peoples Council decision;
c) investment decisions of competent levels of investment project proposals seeking funding;
d) socio-economic efficiency of the project;
DD) total investment capital needed to mobilize and expected source of guaranteed repayment of the provincial budget;
e) forms of financing; the mass mobilization; mobilizing interest and repayment options when due;
g) residual debt capital at the time of the option and if approved schemes guarantee does not exceed 30% of the basic construction investment capital in the country's provincial budget every year, not counting additional capital as the target does not have regular stable properties from the central budget to the budget;
h) provincial budget balance in reporting and repayment ability of the budget next year;
I) other documents aimed at mobilizing projects presentation clearly.
2. After the option of raising capital are the people's Council decided the provincial people's Committee, reported the Ministry of planning and investment, the Ministry of finance to monitor and supervise the implementation of the General report and the Prime Minister.
3. local financing is made according to the forms of investment bonds issued under the provisions of the Government about the release of bonds the Government and mobilized from other legal financial sources prescribed by law.
4. capital mobilized provincial budget income accounting to the intended target and the right layout in balance of the budget granted to proactively pay off debt when due.
Article 27.
1. provincial people's Council decided some charging mode and the donations of the people under the rule of law.
2. provincial people's Committee plans to mobilize and use the revenue from the contributions of the people under the rule of law, the people's Council report reviewing the decision.
3. When in need of mobilizing voluntary contributions of organizations and individuals to invest in the construction of infrastructure works of communes, towns and cities in the province, the people's Committee plans to report the same level people's councils to decide.
4. Revenues from the mobilization of voluntary contributions was the local budget revenue accounting, public management, has been testing, control and ensure the correct use of the purpose, the right to democratic rules in the basis and direction of the Ministry of finance.
Article 28.
1. Pursuant to the resolution of the National Assembly on State budget estimates early stable budget, according to the jurisdiction specified in article 16 of the law on the State budget, the Committee of the National Assembly to decide specifically what percentage (%) of the Division of revenues between the central budget to the budget of each province , central cities.
2. Based on the percentage (%) divided the revenues due to the Standing Committee of the National Assembly decided for each province, central cities and the revenues split between the budgets of the local authorities, the provincial people's Council to decide the percentage (%) of the Division of revenues between the provincial budget with budget and social budget Middle-level budget, with the budget, ensure social principles: a) with respect to the revenues split between the central budget and local budgets, when redistributed for the budget of the local government level, the percentage (%) divided the revenues do not exceed the rate by the Commission of the National Assembly decided for each province , central cities;
b) ensure the percentage (%) of the minimum Division for some of the revenues to the budget communes and towns, the city budget in the province according to the provisions in paragraph 2 and paragraph 3 Article 23 of this Decree.
3. The percentage (%) divided the revenues be applied against all the revenues split between the central budget and local budgets. With respect to the revenues split between the local government level by the provincial people's Council decision engine.
4. Percentage (%) of split for dividing revenues and balance the budget the additional number is determined according to the following principles: a) percentage (%) of split for dividing revenues and additional numbers are identified on the basis of calculating the revenue source, task of the budget each level according to the criteria of the population , natural conditions, socio-economic conditions of each region; pay attention to the remote areas, the revolutionary base areas, ethnic minority areas and other difficult areas;

b) percentage (%) of the Division of revenue between the central budget and local budgets are determined to ensure that revenues for local budgets proportionately with demand according to the assigned mission. for the central cities, after having taken leave 100% of the revenues split between the central budget and local budget for local the task of the genus is still larger than the local budget revenues are affected, the central budget will make the balance for additional local budget corresponds to the number of slight discrepancies between the source currency and; 5. Depending on actual conditions at local, provincial people's Council can just Bank divisions of currency regulation, has made additional balance for the district, the County, towns and cities in the province.
Article 29.
1. The Government of the Congress decided the additional levels from the central budget to the budget of each province, city in Central People's Committee of the people's Council to decide the level of added from his supply budget for direct subordinate budget.
2. additional from the superior budget for lower level budget include: a) supplements balance, to ensure that budget expenditure for the Government under the balanced budget resources to the task of socio-economic, defense, security was delivered;
b) targeted to additional budget support granted under perform the following tasks: to support implementation of the policy, the new regime due to superior issued has not been arranged in budget estimation of early stable budget, specific support levels are determined on the basis of the ability of balancing the budget the relevant level;
Support the implementation of the program, national projects delivered to local agencies; specific support levels follow the estimation of pharmaceutical spending authority;
Support the implementation of the objectives, the work, the project has great significance for the development of social-economic local, years in the planning and has been approved by the authority in accordance with the provisions of the law on investment management and building, lower level budget arranged the genera but not enough sources or need to focus our resources so that the quick implementation of a the given time; the level of support under the scheme was approved by the authority;
Partial support to handle sudden difficulties: overcoming natural disasters, fire, crash scale with the severity, after lower level budget was using backup, part of financial reserve fund but have yet to meet local needs;
Support the implementation of a number of essential tasks, other urgent; additional levels as determined by the authority.
3. additional funding target must be used according to the specified target.
 
Chapter III ESTIMATING STATE BUDGET article 30. Bases of estimating annual State budget: 1. The task of socio-economic development and defense, security assurances.
2. The specific tasks of the ministries, ministerial agencies, government agencies, other agencies at the Central, local.
3. the hierarchy of sources of revenue, the task of the State budget (for the early estimation of stability of the budget); percentage (%) of Division revenues and additional levels of superior budget balance for the lower level budget was defined (for next year's estimation of the period of stability).
4. The policy, budget revenues; budget allocation norms, modes, standard, budget costs.
5. The Prime Minister's directive on the construction plans of social-economic development and estimation of the budget the following year;
Circular of the Ministry of Finance on the budget estimate;
Circular of the Ministry of planning and investment on construction plan of socio-economic development, development of investment plans in the State budget and the text direction of the provincial people's Committee.
6. Number of test estimation of incomes and expenses of the State budget by the Finance Ministry and message of check on investment development expenditure estimation by the Ministry of planning and investment announced for ministries, ministerial agencies, government agencies, other agencies in the Central Government and the province people's Committee , central cities; Superior people's Committee announced the test numbers for the units and people's Committee.
7. The implementation of the budget of the previous year.
Article 31. Requirements for estimating annual budget: 1. State budget estimation and budgeting the authorities must aggregate income fields, genera and structure between regular expenditure, investment and development, pay debt; When estimating the State budget to ensure the total tax and fees must be greater than the regular spending.
2. the unit's budget estimates expected the levels are set in the correct form, content, time limit and must demonstrate sufficient revenues, according to the index of the State budget and the instructions of the Ministry of finance, including: a) The establishment of the State budget revenue estimates are based on economic growth , the relevant norms and the provisions of the law on budget revenues;

b) making development investment spending estimates are based on the investment project has enough capital arrangements under the provisions of the Statute capital management to build and fit a 5-year financial plan, the possibility of annual budget; at the same time arranged financing priorities consistent with the progress of the program, the project has been granted the authority to decide and implement unfinished;
c) The estimating of often genera, are subject to the policies, standards, modes and norms by the competent State Agency regulations;
The estimating the budget of the agencies performing stock mode payroll and expense management and the business units have currency, follow the Government's own rules;
d) budgeting In the levels are arranged to pay the due debt (including the original debt and paying interest) in accordance with the repayment obligation;
e) The estimating of the loan offset the shortfall on the central budget, is based on balancing the budget, the ability of each borrower repayment ability, sources and extent of control overspending the budget according to the resolution of the National Assembly.
3. the budget estimates must be accompanied by a clear presentation reports the base, the base calculation.
Article 32. Guide to estimating the budget and notice of annual inspection: 1. Before 31 May, the Prime Minister issued a directive on the construction plans of social-economic development and budget estimates next year.
2. Based on the directive of the Prime Minister, first on June 10, the Ministry of Finance issued circular instructions on requirements, content, duration estimating State budget and notice of check on budgeting with total and each sector incomes and expenses budget for the Ministry of , ministerial-level agencies, government agencies, other agencies in the Central Government, total revenues, and a number of important areas for the province, central cities; The Ministry of planning and investment issued circulars about the requirement, contents, building plans of social-economic development, investment and development plan in collaboration with the Ministry of Finance announced the number of check capital developed in the State budget, the capital investment credit.
3. Based on the directive of the Prime Minister, circulars, the check on the budget estimates of the Ministry of finance, the Ministry of planning and investment and the specific duties required of local agencies, ministries, ministerial agencies, government agencies, other agencies in the central message of check on State budget estimation for the subdivisions; The provincial people's Committee organized instructions and notice the check on the estimated budget for the subsidiaries and district-level people's committees; District-level people's committees informed of the test of budget estimation for the subdivisions and the social people's Committee.
Article 33. Enterprises based on production plans-their business, the laws and ordinances of tax and State budget collection mode, and tax amount expected to be paid to the budget year following registration with the tax authorities and the State Agency tasked with collecting the budget.
Article 34. Estimating estimation units and organizations are supporting the budget.
1. The unit using the budget estimating income budget in the scope of the task assigned, sending senior administration directly. The superior governing body directly (not the case unit of the estimation level I) consider, General estimation of the subdivisions subordinated to the send level estimation units i. 2. The institutions are State budget estimating income support budget expenditure, in the scope of the task assigned to send financial agency, agency planning and investment at the same level.
3. State bodies at Central and local levels (level l estimation) estimating the budget of incomes and expenses in direct management of scope, consider the estimation by the subdivisions; synthesis and estimating, budget delivery management domain financial agency, agency planning and investment at the same level. The central State Agency submitted a report before the July 20 years ago. Time to send a report of the local State agencies by the provincial people's Committee regulations collection estimation, budget must include a detailed presentation of each calculation base account currency, chi. Article 35. The governing body of the industry, the field at Central and local levels in cooperation with financial institutions and agencies to plan and invest the same level estimating incomes and expenses budget, by sector, in charge of the field-level budget. State administration in the field of education and training, science, technology at Central and local levels in cooperation with financial institutions and agencies to plan and invest the same level estimating incomes and expenses budget according to areas of responsibility within the country and locality. The central State agencies submitted reports to the Ministry of finance, the Ministry of planning and investment on July 20 years ago.
Article 36.
1. Customs Bureau estimating export taxes, import taxes, excise taxes, import goods of special value, imports of other revenues relating to import-export activities in the scope of management and under the area of each province sent the General Department of customs and the provincial people's Committee , and send the DOF-gi Department of planning and investment.

2. Tax Office estimating State revenue on the geographical scope of management, value added tax number must follow the mode on the geographical scope of delivery management Of taxation, the provincial people's Committee, the Department of finance – pricing, planning and investment.
The Department of taxation the tax agency to guide users in estimating State revenue on the table dịa to send the people's committees, the finance agency and Agency for planning and investment, ensure the requirement, contents and time estimation of local budgets.
Article 37. Estimating local budget: 1. Dof-hosted, in cooperation with the Department of planning and investment, consider the budget estimates of the subdivisions in the revenue estimates, tax authorities, customs agencies (if any), estimation of incomes and expenses budget of the district; estimating State revenue on the table, estimate the budget of incomes and expenses (include budget estimates the district and provincial budget estimates), estimation of the national target program spending, estimating the cost of authorized committees report to the provincial people's Council the previous review on July 20 years ago.
2. after the opinion of the people's Council, the provincial people's Committee submitted a report estimating the local budget to the Ministry of finance, the Ministry of planning and investment, the governing body of the national target program (the genus estimation national target program) at the latest on July 25 years ago.
The provincial people's Committee of the specific guidelines in the preparation of the budget estimates of the levels in accordance with local requirements, content and duration of the budget estimate, the central cities.
Article 38. Estimating the State budget and the central budget: Ministry of finance, in cooperation with the Ministry of planning and investment and the ministries and agencies concerned, and estimating revenues, State budget plans central budget allocation process of the Government on the basis of revenue estimation due to the budget, ministries, ministerial agencies, government agencies and other agencies in the Central Government and the provinces, the central cities of reports; estimation of State budget expenditure by sector (for the field of education and training, and science and technology), the national target program by program management agency national goals report; the repayment demand and ability to lend. According to the assignment of the Government surplus, the Finance Ministry authorized the Prime Minister to report and explain to Congress and the agencies of the National Assembly in accordance with established rules, the Parliament decided to State budget estimates, budget allocation approach Central and approve the State budget settlement by the Commission of the National Assembly.
Article 39. The duties and powers of the people's Committee levels and State agencies in the process of establishment, general budget estimation and allocation: 1. The people's Committee: a) guide the Organization and steer the subdivisions subordinate authorities, estimating, budget management domain; coordination and direction to the tax authorities, Customs (if any) in estimating local currency budget, expected value added tax number must follow the mode;
b) estimating State revenue on the table, estimate, local budget; report the people's Council or the President, the Vice President of the Council (for the social level) to review the report before State administrative agency superior;
c) mission base currency, the budget is granted on the delivered, the same level people's Council to decide the local budget estimation and budgetary allocation approach his level, reported by State agencies, financial institutions, investment plans and agency supervisor local budget estimation and results budgeting allocation levels themselves have been Meeting people the same level of decision;
d) based on resolutions of the people's Councils at the same level, given the task of collecting, the budget for each agency, subdivisions, the task of collecting, and additional budget levels for the lower level;
DD) plans to adjust local budget estimation and estimation of revenue allocation plan, budget level, the same level people's Council decided upon the request of the State administrative agency superior in case the resolution of the Assembly of people of the same level are not consistent with the task of collecting , superior budget Affairs;
e) check the resolution on budget estimation of lower level councils; request lower level councils to adjust budget estimates in case of need;
2. financial authority levels: a) for the first year of the period of budgetary stability, presided, in collaboration with the Agency to plan and organize work with investment committees direct subordinates, the bodies, the same level of budgeting; have the right to request reassigned the account currency, in estimation is not yet the right mode, standard, irrational, yet saving, yet consistent with the ability of budget and towards social-economic development. For the next year of the period of stable budget, only work when people's Committee had recommended subordinates;
In the course of work, estimating the budget and construction budget allocation approach, if there are different opinions among financial institutions with the same agency-level and lower level Governments, financial institutions and levels in the local parent committees must report the same level of decision;

The Ministry of finance must report the Prime Minister decide;
b) presiding, in cooperation with the Agency and investment plans and the related organs at the same level in the aggregate, estimating the budget according to the field level. For the field of education-training and science-technology to aggregate, estimating according to local areas and within the country;
c) presiding, in coordination with the authority, the relevant units in the synthesis, estimating and budget allocation of budget estimation of levels;
d) in collaboration with the Agency to plan and invest the same level in the estimation of investment and development expenditure budget levels;
DD) the Finance Ministry estimates the total cost base more details twin with the tasks specified in point c of paragraph 1 to article 21 of this Decree have been authorized, the Organization made according to the prescribed regimes;
e) Ministry of finance general estimation and allocation scheme estimates the national target program spending (the regular expenditure estimation by the squid program management agency State; g) proposed to balance the budget and measures to implement the policy of increased currency budget savings;
h) the Finance Ministry to check the resolution of the budget estimates of the provincial people's Council, the opinion suggested to adjust the budget estimation in case of need. The financial authority granted in the dịa method checks the resolution on financing the budget of the people's Council to propose the comments course of the people's Committee at the same level, require lower level councils to adjust budget estimates in case of need.
3. The Agency and the level of investment plans: a) Ministry of planning and investment, the Government projects the plan for socio-economic development of the country and the principal balance of the national economy, including the financial balance, currency, investment in basic construction , as the basis for the construction of financial planning, budget;
b) planning and investment agencies in coordination with financial institutions at the same level in the aggregate, estimating the budget levels; hosted, in cooperation with the financial institutions of the same level set estimation of investment expenditure development expenditure allocation plans, investment in basic construction, additional spending on State reserves, credit support and State shares, venture capital contribution under the current provisions of the law; in Central, sending the Finance Ministry before the September 10 years ago to Finance Ministry Estimating aggregate State budget and budget allocation approach the Central Government according to the provisions in paragraph 3 article 21 the State budget Law;
c) Ministry of planning and investment in General estimation and allocation scheme estimates the genus national target program (part of the basic construction investment) by the governing body of the national target program established and combined estimation of patch option to allocate the genus national target programs send the Finance Ministry before the September 10 years ago.
4. The central State organs and local.
a) the ministries in coordination with the Ministry of finance in the construction mode, standards, and norms the State budget in the industry, the field of charge as specified in clause 5 article 10 of this Decree;
b) Central State agencies and local organizations estimate the budget of incomes and expenses in the scope of delivery management of financial agency, agency plans and investing the same level; estimating the genus national target programs to send financial agencies, planning and investment agency and program administration previous national goal on July 20 years ago; in collaboration with financial institutions at the same level and allocation of budget estimates by sector of the budget level;
c) The governing body of the national target program, in collaboration with financial institutions, investment and planning agency estimating and allocating spending national target programs for the unit, sending local financial institutions, investment and planning agency the same level before the July 30 years ago to General on budgeting and the project budgeting allocation process have jurisdiction to decide.
The case of the opinion of the governing body of the national target program is not consistent with the opinion of the Ministry of finance, the Ministry of planning and investment, the report from the prime consideration, decision.
Article 40. Decisions, allocate, allocation of State budget estimates: 1. Pursuant to the resolutions of the National Assembly on State budgeting, allocation of the central budget, the resolution of the Standing Committee of the National Assembly on the percentage (%) divided the revenues split between the central budget and local budget The Finance Ministry, the Prime Minister assigned to the currency, the budget for each of the ministries, ministerial-level agencies, government agencies and other agencies in the Central Government according to each sector; the task of collecting, chi, the percentage (%) divided the revenues split between the central budget and local budget and the additional level of balance, additional targeted levels from the central budget for each province, the central cities in advance on November 20 years ago.

2. On the basis of the decision given the task of collecting, the budget of the Prime Minister, provincial people's Committee in the same people's Council decision to supply the local budget estimation, estimation distribution approach provincial budget and additional levels from the provincial budget for grants under the budget before December 10 years ago; the Finance Ministry report, the Ministry of planning and investment, the budget estimates and the resulting allocation of provincial budget estimation were provincial people Council decided.
Based on the resolutions of the provincial people's Council, the Department of finance-the provincial people's Committee decision given the task of collecting, the budget for each agency, subdivisions of the province; the task of collecting, chi, the percentage (%) of the Division of revenues between the central budget and the budget dịa budget and between levels of local government; additional levels from the provincial budget for each district, the County, towns and cities in the province.
3. After receiving the decision given the task of collecting, the budget of the people's Committee, the people's Committee in the same people's Council decision to supply the local budget estimation and budgeting allocation levels, ensure social budgeting is decided before 31 December of the previous year. After estimating the budget gets the people's Council to decide the people's Committee, the same level reported people's Committee and the financial agency supervisor about budgeting has been the people's Council to decide.
Article 41 1. State budget estimation, estimation of the central budget allocation, the percentage (%) divided the revenues split between the central budget and local budget and the additional levels from the central budget to the budget of the central cities, when the Parliament must be accompanied by the documents required under the provisions of article 42 of the law on the State budget and The regulations establish, verify, the Congress decided to State budget estimates, budget allocation approach Central and approve the State budget settlement by the Commission of the National Assembly.
2. the budget estimates and budget allocation approach the local authorities when the Council must accompany the documents required as prescribed in the regulations to consider, decide and estimation of local budget allocation, approval of local budget settlement by the Government.
Article 42.
1. where the State budget estimates, budget allocation approach Central have yet to be decided, the Government reiterated the State budget estimates, budget allocation approach the Central Congress in due time the Congress decision.
2. in case of local budget estimates have not been the same level people's Council to decide the people's Committee, declared budgeting the same level people's Councils at the time due to the people's Council to decide, but not later than October 1 next year for the budget on 20 January, after the budget for the district on Jan. 30 and the following year against the budget.
43 things. Adjusted budget estimates: 1. Case of major upheaval on the State budget than the estimation has allocated need to adjust overall, estimating adjusted Government budget allocation approach, the central budget of the National Assembly decided at the most recent session.
2. in case of urgent requirements of Defense, security or for reasons of objectivity need to adjust incomes and expenses of mission agencies, local units, but did not make major changes to the overall structure and budget, the Government of the Standing Committee of the National Assembly decide and report at the nearest session of the Congress.
3. where there are large fluctuations of local budget compared to the estimates already allocated need to adjust overall, people's committees of the same level people's Council decided to adjust the local budget estimation.
4. in case of urgent requirements of Defense, security or for reasons of need adjusting operation, the genus of some part or of the budget, but did not make major changes to the overall budget of the local people's Committee in the same people's Council decision to adjust the level of local budget estimation.
The adjustment of the overall State budget estimation, estimation of local budget according to paragraph 1 and paragraph 3 of this article, follow up processes, decision-making, allocation of annual budget estimates.
5. The State Agency budget estimation adjustments of the subdivisions in the following cases: a) When the Prime Minister, the people's Committee decided to adjust the estimates of the budget of the Agency;
b) reallocation of budget Needs for the subdivisions.
c) making the point a and point b paragraph 5 of this article, follow the rules of traffic estimation and estimation adjustments prescribed in article 44 of this Decree.
 
Chapter IV STATE BUDGET EXECUTIVE Article 44.
1. After the Prime Minister, the Committee delivered the budget estimates, the State bodies at Central and local level 1 estimation units conduct distribution and delivery of budget estimates for the unit directly under the budget according to the following principles :

a) total allocated to units does not exceed the estimate was delivered by the authorized both the total cost and details fields. For the task of capital construction investment spending to prioritise the key project forward; for new projects, just lime allocation, delivered when the estimation are eligible under the provisions of the law on investment management and construction;
b) estimates delivered to units using the budget is allocated according to the details of your group of contents mainly the State budget. For those expenses are temporary in nature or only arises in some time as the basic construction investment, shopping, major repair and other casual nature according to the progress made each quarter.
2. Option to allocate the budget estimates for the unit to use the budget to send financial bodies of the same level to verify. The case of the allocation does not match the content estimation by the competent authority, does not meet policy, mode, standards, norms, the financial institutions require the Agency to adjust budget allocations.
3. The allocation and delivery of budget estimates for the unit to use the budget must be completed before 31 December of the previous year, unless State budget estimates have yet to be decided, the local budget estimates have yet to be the people's Council to decide.
4. In the process of implementing the budget estimation, when necessary, level 1 estimation units are budgeting adjustments between the subdivisions, after unification with financial institutions at the same level, but not alter the overall and detailed projections were delivered to units of the estimation level I. Article 45.
1. In the case at the beginning of the budget year, budget estimation and budgetary allocation schemes not yet competent State agency decisions, financial institutions and State Treasury funding for the task: a) the genus and wage salary in nature;
b) Genus and professional public service charges;
c) some other necessary expenses to ensure operation of the apparatus, except the account stores the equipment, fix;
d) spend on project forward in the national curriculum;
DD) additional Spending to balance the budget.
2. interim monthly Rates must not exceed the average spending may 1st of the year before.
Article 46.
1. Organizations and individuals, including the institutions, foreign individuals active on the territory of the Socialist Republic of Vietnam have obligations in full, on time, taxes and fees to be paid to the State budget in accordance with the law.
2. organizations and individuals who can recommend the competent agency specified in clause 4 This allows slow budget in the following cases: a) individual organizations objective difficulty due to natural disaster, fire;
b) The case is slowly filed under the provisions of other laws.
a. the case of organizations, individuals filed slowly without permission, based on the requirements of the competent authority specified in paragraph 4 of this article, the Bank and the Treasury where the Organization, individuals are taken from account opening deposit accounts of the organization or individual that submits to the State budget or adopt other measures to fall for the ' banking books. At the same time, organizations, individuals filing came slowly and was disciplined, the administrative sanction or prejudice criminal liability under the law.
4. The following bodies have jurisdiction to require the Bank to State Treasury, CITES member organizations and individuals violating the provisions in paragraph 3 of this article to submit the State budget: a) the tax authorities, customs authorities with regard to the slow filed taxes and other revenues are the management interface , b) financial institutions for the retarded filed of other revenues.
5. in case of the Organization, the individual intentionally not filed shall in addition be quoted account to submit budgets also dealt with under the provisions of the law of Article 47. The revenues of the State budget to be paid directly into the State Treasury.
For some of the costs, fees, collect taxes for households and business are not fixed, the budget revenues in the locality because of objective reasons which the submission directly into the State Treasury hard, then the Agency can collect revenue directly, but must pay the State Treasury according to the regulations of the Minister of finance.
Article 48.
1. Only the following organs held th u State budgets: a State tax agency);
b) Customs;
c) financial institutions and other government agencies, or by the Ministry of finance delegation.
2. have the task of collecting bodies and powers stipulated in article 54 of the law on the State budget.
3. collection agencies must use the vouchers under the provisions of the Ministry of finance to implement currency lodging, budget.
Article 49.
 
 
Based on the purpose of the loan, the use of foreign loans was made according to the principle: a) for loans for investment projects of construction of infrastructure works and projects for socio-economic development in the State budget-level objects, was deployed in limited supply due to budgeting decision authority The Finance Ministry, made funding according to the prescribed regimes;
b) for loans for projects subject to State credit, the Finance Ministry made loans under the Government's regulations.

2. Minister of finance specifies the management of currency and foreign loan allocation according to the above principles and in accordance with previously signed agreements with foreign countries.
Article 50. The non-refundable aid with money or in kind of the Governments, institutions and individuals, in addition to the Government, the authorities and the bodies, the State unit must be full accounting on the State budget according to the following rules: 1. for aid have identified the unit using the financial institutions doing the write procedure ceasing through the State budget;
2. for the aid not yet determined unit of use, financial institutions have the responsibility to manage and record budget revenues, and identify methods to use in accordance with the commitments, agreed with the objectives of the aid, the authority to decide, then distributed to the units used and the procedures to State budget records.
Article 51. State budget expenditure is only done when there is enough of the following conditions: 1. Had in estimating the State budget are allocated, except the following cases: a) budgeting and budgeting allocation not yet competent authorities decide according to the provisions of article 4 of this Decree;
b) Genus from rising currency expected to be delivered to and from the backup source the budget according to the decision of the authority;
2. In the right mode, standards, and norms by the regulatory authority;
3. Unit heads were using budget or person authorized to decide more details;
4. In addition to the conditions prescribed in paragraphs 1, 2 and 3 of this article; use cases, capital expense budget to basic construction investment, procurement of equipment, means of work and other work are through tender or valuation shall have to tender or valuation in accordance with the law;
5. The regular nature of expenses to be divided in five to genus; spending time in nature or just arises at some point in time as the basic construction investment, shopping, major repairs and expenses other casual nature must follow the estimation is estimation units level I delivered together with delivery of the estimation year.
Article 52. The responsibilities of the agencies and individuals in the management of the State budget are specified as follows: 1. Financial institutions: a) verify the allocation of budget estimates for the unit to use the provisions of article 44 of this Decree;
b) source layout to meet the demand, the case of the unit using the budget spending exceeded the ability collectible and the mobilization of budgetary funds, the financial institutions should actively implement the measures prescribed for temporary loans to ensure the source;
c) check, monitoring the implementation and expenditure in the budget of the Agency, the unit used the budget. The case uncovered expenses exceeded the permitted source, wrong policies, the mode or unit not reporting mode, the Executive has the right to ask the State Treasury payment suspension. The case discovered the executor of estimation using slow or inconsistent budget affect the results, the Mission has the right to require the State Agency and unit-level estimation on timely solution or adjust tasks, estimating expenditure of agencies , subdivisions, in order to ensure the implementation of the budget according to the objectives and progress of the regulations 2. The State Treasury: a) made the payment, pay the expenses the State budget based on the estimation was given, the decision of the heads of units using the budget and the legitimacy of the other necessary documents stipulated in article 51 of this Decree;
b) has the right to reject the budget expenditures are not eligible expenditure as defined in Article 51 of this decree or to pause the request of payment financial institutions with regard to the cases specified in point c of paragraph 1 of this article;
c) heads the State Treasury responsible for the payment decisions, budget or reject the budget payment specified in point a and point b paragraph 2 of this Article.
3. State bodies at Central and local guide, track, check the use of the budget in the industry, by sector and administration of subdivisions; periodically report the implementation of currency, budget and other financial reporting under the provisions of the law of responsibility for violations of the unit, directly under the organization.
4. Unit heads used budget: a) decided to spend in the right mode, standards, norms and in range estimation are competent;
b) management, use of budget and State assets in the correct mode, standards and norms; for your purposes, saving, effective. Violations, depending on the nature and extent, will be disciplined, the administrative sanction or prejudice to criminal liability in accordance with the law;
5. The person in charge of financial affairs, accounting at the unit using the budget task is done correctly the mode of financial management-budget, State accounting mode, internal test mode and is responsible for preventing, detecting, and recommended the heads of units, the same level of financial agencies handle for those violations.
Article 53.
1. The regular expenditures allocation of administrative agencies, business units are as follows:

a) based on the estimated State budget was delivered, the progress of work to patch budget conditions, the head of the unit using the budget decision to spend sending the State Treasury where the transaction, called for under the necessary documents according to the prescribed regimes;
b) State Treasury check the legality of the document by using the send budget unit, make the payment when the conditions specified in article 51 of this Decree;
c) the payment of capital and expense budgets follow the guidelines directly from the State Treasury for the Huang Liang, social support and the supply of goods and services;
d) for expenses not yet has done the direct payments, the State Treasury advance to the unit using the budget to actively spend according to be delivered, then the payments with the State Treasury according to the right content, the time limit prescribed by the Minister of finance;
Finance Minister) specific provisions on procedure, in accordance with the actual situation in each stage.
2. Allocation of capital construction is done as follows: a) based on the estimation of budget year are delivered, the value of the volume of work performed and the budget conditions, the owner set the payment proposal documents accompanied by the documents required under the provisions of the law sent the Agency allocate capital;
b) Agency was tasked to allocate capital records suggest the payment of owner and make payments when having enough of the prescribed conditions;
c) Minister of finance specifies the methods and procedures for payment and allocation of capital construction in the source State budget rules on the management and investment of building and the regulation in specified Facilities.
3. The expenses of the Vietnam representative offices abroad: based on quarterly expenditure estimation by the financial authorities announced, the unit is to withdraw money from the budget rules because the Finance Ministry authorized for units managed to spend according to be delivered according to the prescribed regimes.
4. authorized funding Level: case-level State administration on the authorized State Agency under his task done, the financial institutions authorized to transfer funds for financial institutions are authorized to perform the duties which the receiving agency funding authorization is responsible for managing , use of funds under the correct capital allocation mode the State budget but must report and accounting separately for authorized State agencies. To 31 December, the authorized funding not yet used up to pay back the budget authorization level.
5. The Government has its own budget rules for the field of Defense and security.
6. The Minister of Finance shall guide the budget process specifically for the task: to pay the debt, investment and support for enterprise, additional spending from the budget over the level for the budget, spending for the Vietnam Communist party organs and other expenses of the State budget.
Article 54. During the observance of the State budget, if there is a change in the currency, the Government and the people's committees of all levels as follows: 1. If the rising currency compared to the number of deliveries increased estimation currency after the reward for the locality as defined in clause 1 and clause 5 Article 59 of the law on the State budget and the money used to reduce overspending the rising debt payments, increased investment, development, additional financial reserve fund, increasing the reserve budget. The Government plans to use for each task, the report of the National Assembly Committee for comments prior to implementation; The people's Committee plans to use for each task of unification with the people's Council before implementation; as for the social people's Committee, unification of opinion with the President and Vice-President of the people's Council before implementation. Periodically, the Government of the people's Committee, the province reported the implementation of the provisions referred to in paragraph 1, 2, 3 and 5 to article 54 Article 56 of this Decree, as defined in paragraph 6 to article 59 of the law on the State budget.
2. in case of not reaching the estimation are Parliament, the people's Council decided, the Government reports the Standing Committee of the National Assembly of the people's Committee, reported the people's Council, for the social people's Committee, the people's Council report adjusted off some expenses respectively;
3. If any sudden external demand estimation but not be delayed was that redundancy is not enough budget to meet the expenses in the estimation are delivered or used financial reserve fund to meet the demand source she spent irregularly.
The Prime Minister addressing the use of financial reserve fund of the Central People's Committee, the Department decided to use the financial reserve fund of the province to meet the demand in the said prescribed in point e clause 2 Article 58 of this Decree.
Article 55.
1. The unit using the budget and the institutions are State budget support often have to open an account at the State Treasury, the Agency's examination of finance and Treasury of the chicken water during payment, use of funding. The case was opened the account at the State Bank to focus some of the revenues must be managed and used in accordance with the provisions of the law.

2. The State Treasury is responsible for management of the State budget Funds (Fund of the central budget and the budget funds to local levels of Government), unified management, billing, automatic organization of capital and cash in the Fund, the State budget intended to focus fast, full of revenues; satisfying the demand for payment, the pay of the State budget.
3. open Treasury account at the State Bank and the State commercial bank under the provisions of the law on the State Bank of Vietnam to focus on revenues, grants, payment of the expenses of the State budget. The bank where the State Treasury accounts have the responsibility of ensuring payment, cash, foreign currency for the State Treasury in full, promptly upon the task of collecting, the genus of the nhgân State. Deposits of the State Treasury at the Bank was the Bank charged interest rates as the economic organization unit, the payments of the State Treasury through the Bank to store charge.
Article 56. The rewards for the local budget from the central budget increase compared with estimates was the Prime from the revenues split between central banks with local budgets follow the following principles: 1. the bonus rate is determined annually for each province and was the Prime Minister announced right from the beginning of the year does not exceed 30% of the revenue increase compared with projections payment of part of the central budget was entitled from the revenues split between the central budget to local budgets 2. Maximum bonus number not exceeding the number of rising currency central budget section entitled versus made years ago from the revenues split between the central budget to local budgets.
3. The reward on overall revenues divided, not từnng own account review.
4. Based on the bonus rate stipulated by the Prime Minister and the result of exceedingly currency, the Finance Ministry made the genus bonus for each province, the central cities.
5. Based on the level of reward, the provincial people's Committee, the people's Council to decide the use to individual investments to build infrastructure, crucial tasks in the tasks of the provincial budget and the budget for grants under the principle of revenue management achievements associated with the locality. The use of the bonus in the lower level budget due to the people's Committee of the people's Councils at the same level decided to supplement the basic construction investment and perform other important tasks.
6. the central budget bonus spending exceed revenue accounting for local budgets into the budget year revenues exceeding estimates of local budget revenue accounting, use bonuses beyond currency in bank owned bonus account usage beyond this autumn.
The Minister of Finance shall guide the specific accounting, settlement currency bonus spending exceed revenue expected.
Article 57. The use of the reserve to the budget must comply with the conditions stipulated in article 51 of the budget and the budget process, the provisions of article 53 of this Facilities.
Article 58. Financial reserve rules: 1. The source form the financial reserve fund of Central include: a) a part of the central budget revenue increase compared to estimates; specific level because the Prime Minister decided after the opinion of the Standing Committee attended the Congress;
b) fifty percent (50%) of the balance of the central budget; c) a disposition in the estimation of the annual expenditure of the central budget; specific measure the Government level the Congress decision, d) the financial resources of another under the provisions of the law.
2. The sources of formation of financial reserve fund of the provincial level, including: a) a part of rising currency than the estimation of the budget; specific level by provincial people's Committee decision after the opinion of the people's Council of the same level;
b) fifty percent (50%) of the provincial budget balance; c) a disposition in the estimation of the annual expenditure of the provincial budget. Specific level by provincial people's Committee, the people's Council decision;
d other financial resources) in accordance with the law.
3. Management and use of financial reserve fund: a) financial reserve fund be deposited at the State Treasury State Treasury and was charged interest rates of deposits under the interest rate that the Bank pay to the State Treasury, this interest was added to the Fund;
b) financial reserve fund of the Central Government by the Minister of finance do account holders; Financial reserve fund of the plan by the provincial people's Committee Chairman do account holders;
c) The extract of the financial reserve funds be made gradually each year; the level of control a maximum of 25% of the annual budget of the corresponding level;
d) financial reserve Funds are used to advance the demand when revenue has not focused up and must repay in the budget, except for the cases specified in point e task item 3 of this article. The Finance Minister decided to advance from the Reserve Fund of the Central Finance; Server area of the provincial people's Committee decided to advance from the financial reserve fund of the province;
DD) Prime (for the central budget), the people's Committee levels (for the local budget) Decides to use his level of financial reserve fund to balance the budget in the handling of the case:

Budget revenues or borrowing to offset overspending does not reach the level of estimation were Congress, the people's Council decided, after the streamlined budget and used up reserve which has enough sources to meet the task;
Perform the task of prevention and remedial disaster, fire, crash scale with the severity, important task on defense, security and other urgent tasks arise in addition to estimates that after the streamlined budget and used up reserve budget that not enough sources to meet the task;
The total spending from the financial reserve Fund (not counting advance) a year does not exceed 30% of the balance of the Fund at the beginning of the budget year.
e) provincial budget are advance from the financial reserve fund of Central if used out of the reserve fund. Level budget and social advance from the financial reserve fund of the province.
Article 59. Financial institutions, the State Treasury is responsible for full payment, timely payments in accordance with progress made, within the budgeting year was delivered; the right to refuse the expenses do not qualify the provisions of article 51 of this Decree, but must promptly notify the unit know and take responsibility for his decisions. The unit denied, if not agreed with the decision of the finance agency, State Treasury, has the right to complain to the State administrative organs at the same level and financial bodies, the State Treasury.
Article 60. The case of revenues and loans in the estimation of the budget was not performed in time according to the progress of the plan, financial institutions are using legitimate financial sources such as financial reserve fund, advance from the budget and financial resources temporarily idle another to advance to the demand and to recover the refund in the year of the budget.
For the central budget if the sources mentioned above still does not meet the Finance Minister was to advance from the Fund of social insurance, the State Fund or the Prime Minister decided to advance the State of the Bank's capital.
The advance from the State Bank must reimburse the pharmacy budget, except in special cases by the Commission of the National Assembly decided.
Article 61.
1. The following cases are budgeting advance spending next year in the range of possibilities allows the Fund's budget: a) The project, national constructions and buildings in Group A qualifying, made under the provisions of the regulation on the management of investments and construction , are done and the need to accelerate the progress;
b) The urgent, critical tasks are defined in the following year, but the estimation is made right in the year, has not yet been deployed in estimation and backup sources don't meet.
2. for the genus advance the central budget estimation for the tasks referred to in point a clause 1 of this article, the Ministry of planning and investment, chaired the Finance Ministry with the Prime Minister's decision. The genus application before the central budget estimation for the tasks referred to in point b of paragraph 1 of this article, by the Minister of finance decides.
The Ministry of finance is responsible for the recovery of the advance payments to the central budget estimation.
3. The genus budgeting advance the level of local government by the President of the people's Committee decision and be responsible for recovery of advance payments.
4. The genus advance estimates are not affecting the layout estimation the following year. Total spending budget estimation advance the following year for the Agency, the unit does not exceed 20% of the budget estimates under each of the respective fields of current year has delivered or check the budget estimation the following year reported to the Agency, that unit. When allocating the budget estimates for the following year, the Agency distributed budgeting to ensure the layout plan for the projects, the mission spent enough estimation advance repayment sources were level before according to the specified time.
Article 62.
1. The State bodies, organizations and individuals have the obligation to submit the budget, use the budget and the budget of the organization is tasked to support periodic report the implementation of currency, budget, accounting, settlement reports and financial statements in accordance with accounting legislation , statistics and reporting by Ministry of finance regulations.
2. Financial institutions have the right to ask the State Treasury temporary suspension of budget organizations, individuals and units fail to timely complete the reporting regime referred to in paragraph 1 of this article, except for the costs of salary, allowances, social assistance, scholarships and some urgent expenses as prescribed by the Minister of finance. The allocate, pay only made back when the Organization, individual, unit has full executive reporting mode and not re-offending. When the decision to temporarily suspend budget, financial authorities at the same time inform the superior authority of the institution, the unit is temporarily suspended to know.
 
Chapter V AUDIT, ACCOUNTING and BUDGET-SETTLEMENT Article 63.

1. The organization, individuals have a duty to collect, submit the State budget, the use of capital, funding and management of State budget revenues, the fiscal expenditure to organize accounting, reporting and accounting and settlement revenues and expenses of the State budget and the revenues financial expenditure, in accordance with the law on accounting, statistics, according to the accounting mode and index of the State budget.
2. financial authorities should set up a budget settlement reports of the Government of the same level.
Article 64.
1. The State Treasury held made accounting expense budget; monthly, quarterly, in reporting the performance estimation of incomes and expenses budget for financial institutions at the same level; District Treasury reporting currency budget of each communes, wards and towns send people's Committee of the communes, wards and towns; make regular report mode or irregularly for the financial regulatory authority of the Minister of finance.
2. The State Treasury periodically report the implementation of incomes and expenses budget estimation for the authorities as stipulated by the Minister of finance.
Article 65. Accounting woes and budget-settlement are made according to the provisions of the law: 1. Certificate from the currency, State budget expenditure.
2. Index of the State budget.
3. The system of accounts, books, sample schedule report.
4. tax payers code and the object code to use the budget.
Article 66. Most of the accounting period (month, quarter, year) the unit of accounting to accounting course. The lock last year budget ledger must ensure the following requirements: 1. Revenues in the budget of the previous year, but if paid in the year following the settlement and accounting must be in budget revenues next year.
2. expenses in the budget estimates of the previous year, but if not done or not done exhausting not to be transferred to the following year's spending continues; unless the Minister of Finance (for the central budget), Chairman of the people's Committee (for the local budget) decided to continue the settlement and accounting as follows: a) If done in time modify settlement, then use the previous year's budget funds exist to handle accounting and , settlement on the previous year's budget;
b) if the decision made in the following years, the financial agency procedures for the genus moved to then source the next. The unit performs accounting and settlement on the following year's budget; the budget levels made settlement of the genus moved years ago to source the following year at the previous year's budget.
3. The account has an advance of funds in the project to spend the remainder of the 12/31 not enough payment procedure, continued payment in time modify settlement and settlement on the budget of the previous year. The advance processing of capital construction made according to the regulations of the Minister of finance.
The case most of the time corrects settlement not enough payment procedures must then report the State management agency superior to suggest financial institutions the same level allow moving advance in previous years to advance the next year; without the consent of the financial institutions, the Treasury made the recovery of the advance by the corresponding expenditure items deducted in the following year's budget estimates of the unit. If the estimation year after not spending items that layout or layout but less than the number to recover the advance, the State Treasury inform financial institutions of the same level of processing.
4. The temporary currency, the custody must be reviewed and processed as follows: a) has decided the case of handling of the authority shall perform the handling right (filed into the budget or repaid to the objects being temporary, custody);
b) undecided cases dealt with by the authority, the last on December 31 the leftovers on the custody account is transferred to the following year's balance window to continue processing.
5. With regard to the type of materials, goods, inventory and cash funds in the last estimation units on December 31 inventory made under current rules and handling are as follows: a) commodities, supplies and inventory on the settlement budget of the previous year, if used for the following year the Unit organized track, use closely and reported separately. The case is no longer in use for the next year, the Board established liquidation sale, paid into the State budget, đốii with the business units have the currency to be used in accordance with the law;
b Cost of cash funds) units to 31 December in the State budget level or advance in the estimation to spend but not yet spent to pay the charged state budget, except for the account to spend on salary, salary nature under the regime but not yet spent. 6. Authorized funding to the end of December 31, yet made no further expenditure, if moved into account funding authorization, the State Treasury transfer charged to the budget level and notify the authorized financial institutions hard.
7. Account balance deposit account-level budget of the unit open estimation in the State Treasury to end on December 31 to submit pay the State budget, except for the case to be moved in the next after the regulation of the Minister of finance.

8. The administrative payroll stock regimes and administrative management expenditure, the business units has a currency, the Vietnam Communist party authority be transferred to budget funding guarantee normal operations have yet to use the expired account balances, deposits and cash over to the following year as specified by the Minister of finance.
Article 67. Modify the specified budget settlement as follows: 1. The implementation content in time modify settlement: a) the next accounting, budget revenues arose from December 31, and earlier, but vouchers are;
b) budget accounting for the advance was enough payment procedures and expenses are competent to decide for the next clause 2 Article 66 of this Decree;
c) collate and handle the errors in the accounting process;
d) Genus moved from the previous year to the following year by the decision of the authority.
2. The Minister of Finance shall prescribe the time corrects settlement for each level of the budget.
Article 68. Budget settlement and report the budget must ensure the following principles: 1. settlement figures State budget: a) the settlement currency is the currency of the State budget has been filed or has accounting currency the State budget through the State Treasury;
b) Of State budget expenditure settlement is of the genus has paid or has accounting by the provisions of article 62 of the law on the State budget and expenses moved the following year to the source next to the provisions in clause 2 Article 66 of this Facilities;
2. the figures in the budget settlement reports must be accurate, truthful, full. The content of the report of the budget according to the contents in the estimation and catalog the State budget; The heads of the unit using the budget to be responsible before the law for the accuracy, truthfulness, completeness of the report of the unit, responsible for the revenues, accounting, settlement in the wrong mode.
3. the report of the unit and the budget estimates of the levels of local government are not larger spending settlement currency.
4. The budget under the terms of settlement are not authorized funding of the budget into bigger l-level Bank settlement reports.
Last year, the agency authorized financial reporting settlement funding authorized under the rules of sending financial authorizations and industry regulators, the field authorization level.
5. Report the year sent the State Agency has the authority under the regulations to include presentation report causes increased, reducing the target currency, compared with budget estimates.
6. The State Treasury the liability settlement data sent financial bodies of the same level to the financial reporting authority. The State Treasury collection confirmation, more details on the budget report of the budget level, the unit used the budget.
Article 69.
1. The central budget balance is the difference between total revenue and offset the overdraft loan is greater than the total number of the central budget, local budget balance is the difference between total revenue is greater than the total local budget. Budget expenditure including expenses transferred funds to the following year.
2. The budget balances are treated as follows: a) The balances of the central budget, the provincial budget was encrusted fifty percent (50%) moved into the financial reserve fund and fifty percent (50%) added to the budget revenues next year. Financial reserve fund case has enough limits specified in point c of paragraph 3 to article 58 of this Facilities, then move on to the budget revenues next year;
b) The residual level of budget and social budget was transformed into a household budget revenues next year.
Article 70. Program creation, delivery, and evaluation of settlement estimation units are defined as follows: 1. Unit-level estimation under established budget settlement reports in according to the prescribed regimes and sent units of estimation.
2. Unit-level estimation on settlement review and report results to review the subdivisions directly under. The unit of estimation is estimation units level 1, to General and reporting of their settlement and settlement reports of the unit-level estimation below, submit the financial bodies of the same level.
3. Financial institutions the same level evaluation of settlement estimation units level I, processed under the authority or the authority handling violations of the settlement unit of the estimation level I, announced currency settlement intended to send the unit-level estimation: estimating unit case level I at the same time as using the budget financial agency, settlement notification and browse results for settlement units review the estimation level I. Article 71. The order sent, verify payment currency, annual budget expenditure of the budget levels are defined as follows: 1. The form, the report of the State budget and budget levels follow state accounting mode and the text direction of the Minister of finance.
2. The Financial Committee established Township settlement currency, the township-level budget committees submit review financial Room Township District; at the same time people's Committee of the Township Council approved Township. After being approved by Town Council, town Committee, additional reports, budget settlement sent finance district.

3. Finance and district evaluators settlement currency, the social budget expenditure; established the settlement currency, the genus-level budgets, settlement reporting currency budget district and settlement currency, the budget of the district (including settlement currency, budget and settlement currency, social budget) process-level people's committees to consider send-Department of finance; at the same time people's Committee of the district level people's Councils at district level approval. After the people's Council district level people's Committee approval, the report added, send a budget settlement Department of finance – pricing.
4. Department of finance-appraising the State budget revenue settlement arose on the district, settlement currency, the district budget; established the settlement currency, the provincial budget; Summing up the State budget revenue settlement on the province and settlement currency, the local budget (including settlement currency, the provincial budget; settlement currency, budget and settlement currency, social budget expenditure) the provincial people's Committee to consider sending the Ministry of finance; at the same time the provincial people's Committee of the provincial people's Council approves. After the people's Council approved by provincial people's Committee, the report added, the budget settlement sent the Ministry of finance.
5. The Ministry of finance appraisal of State budget revenue settlement, settlement reports, currency, local budget; established the settlement currency, the central budget and the General establishment of settlement currency, State budget expenditure (including settlement currency, the central budget and settlement currency, the local budget) process of the Government to review the National Assembly's ratification; Council sent the State Audit Agency.
Article 72.
1. for projects, investment in basic construction, the program, national projects, the investor must make accounting, accounting reports and the establishment of the settlement under the provisions on the management of investments and construction, according to the accounting mode and the guidance documents of the governing bodies of the competent State.
2. for the project, basic construction and program, national projects had been completed, the owner must report the full settlement capital budget reports presentation with the use of capital sent the agency allocated investment capital construction and the competent authority report review building construction works a project, program, according to the prescribed regimes. If the basic construction, program, national projects are not yet completed, the end of the budget year the owner must report the use, capital budget capital settlement, the use of capital and the value of the volume was completed in the year of settlement, sent the agency allocated investment capital construction Agency, the upper level of the investor and financial bodies of the same level.
3. With regard to the project, works by important national Congress decided, in addition to implementing accounting and settlement reports specified in clause 1 and clause 2 of this article, the owner must report the settlement the Government review for submission to the National Assembly.
Article 73.
1. Review in settlement are made according to the following principles: a) the review of each account currency, incurred in the unit;
b) revenues to the laws and ordinances of tax Ordinances, fees and other revenue of the state mode;
c) expenses to ensure the condition of the genus stipulated in article 51 of this Decree;
a) revenues and expenses are accounted in accordance with the accounting mode, the correct index of the State budget, annual budget level right;
Collectible vouchers), to legal books and report must match the vouchers and match the demographics of the State Treasury.
2. Unit-level estimation on when settlement review of the unit directly subordinate estimation has the right: a) State audit recommendations or hire independent auditor in accordance with the law, the audit report of the project, the program targets large-scale more bases for review;
b) require explanation or units to provide information, data needed to conduct the review of settlement;
c) require submission of the right unit must submit the State budget as defined, and export the expenses wrong mode, incorrect expenditure estimation, processed under the authority or the competent agency recommendation dealt with the spending unit heads in the wrong mode, causing the loss of the State budget;
d) adjust the flaws or require subdivisions formed report again if necessary.
3. Finish the settlement review year, unit-level estimation on settlement review message in sent lower level estimation units; for estimating unit level I send the unit level under estimation and submit the financial bodies of the same level.
4. Heads of superior estimation units are responsible for settlement review results for the estimation units, if so happens that infringement is not detected or was detected but not processed will be dealt with according to the provisions of the law.
Article 74.
1. financial evaluation Agency of settlement estimation units level I in the budget level and lower level directly under the budget according to the following:

a) check the adequacy and proper articulation between the prescribed settlement figures; ensure the correct match between the unit's settlement figures estimating level I with the announcement of the settlement, bodies browsing subdivisions and confirmed figures of the State Treasury;
b) consider, determine the accuracy and legality of settlement data of the account increase, reducing the expected deliveries;
c) comment on the settlement of the year.
2. When done, the settlement evaluation financial institutions have the right to: a) requires estimating unit level I or level financial organs under the additional information and data necessary for the evaluation of settlement;
b) requires the agency responsible for exporting payment, recover the improper spending mode and ordered filed as soon the account payable to the State budget according to the prescribed regimes;
c) requires that the Agency approve settlement to adjust the unit's settlement figures estimates or recommendations people's Committee of the people's Councils at the same level adjust the level under the budget settlement again if there are errors;
d) to reimburse or suggest authority reimburse the account submitted incorrect budget provisions of the law.
3. valuation process end in settlement, financial authorities announced settlement with due diligence reviews, recommendations send estimation units level I or level under the financial authority under the rules. The case discovered violations, implementation of the handle or the competent agency proposals processed in accordance with the law.
Article 76.
1. The time limit for the submission of reports, accounting, and report in the following provisions: a), accounting reports, the unit's quarterly estimates of levels and budget levels follow the accounting mode by the Minister of Finance issued;
b) of settlement because the estimation level II and level III by estimating level I specified but must ensure time to estimate unit level I, General, review, submit the financial bodies at the same level as specified; for the unit level estimation of the central budget, to submit before 1 October of the following year; for the unit level estimation of budget levels in local, the deadline due to the provincial people's Committee decision;
c) settlement in the budget of the local government level by the financial agency established to send the people's committees at the same level of consideration; for the provincial budget is submitted before 1 October of the following year; The people's Commission plan specifies the deadline for the report issued under the budget;
d) Finance Ministry, established the settlement of incomes and expenses of the State budget to send economic and Budget Committee of Parliament at the latest 14 months after the budget year ended.
2. The sending of settlement the Ministry, ministerial-level agencies, government agencies, other agencies in the Central Government, of the local agency for State audit performed in accordance with the law.
3. the unit case estimation level I and level directly under the budget does not send the correct year of settlement of the time prescribed in clause 1 and clause 2 of this, financial institutions have the right to temporarily suspend or ask the State Treasury to temporarily suspend funding until the budget received in settlement except the account: wages, salary, allowances, subsidies, scholarships and some urgent expenses as prescribed by the Minister of finance.
Article 76. The time limit for the evaluation, review and approve five budget-settlement defined as follows: 1. The time limit for settlement review of estimation of level II and level III by estimating level I specified, but must guarantee the duration of settlement review of estimating level I under the provisions; the deadline for settlement review unit of estimation of level I the central budget completed before 1 September of the following year; the deadline for level 1 estimation of unit budget levels in the local people's Committee issued the specific regulations.
2. The evaluation of settlement of the financial bodies at the same level for level 1 estimation units subordinated to the right to complete the prescribed time; for the unit level 1 estimation of the central budget must be completed before 31 December of the following year.
The provincial people's Committee decided the time financial evaluation Agency budget settlement in local year guarantee for provincial level must be completed before 1 August of the following year.
3. time-settlement year approval of Congress and the people's Council levels to follow the provisions of article 67 of the law on the State budget.
4. At the latest 10 days after the people's Council approves the budget settlement, local people's Committee sent the local budget settlement to financial institutions.
Article 77. The case of dissolution, the merged unit, unit heads and the person in charge of the accounting unit shall be responsible for resolving any revenues, and created, send the report to the time of the dissolution of the merger, according to the regulations. The heads and the people in charge of the unit's accountant must complete the new report was moved to other work and be responsible before the law on violations (if any) in the unit during the mission.
Article 78. The audit of the settlement unit of estimation and budget levels due to the State Audit Agency made under the provisions of article 66 of the law on the State budget.
 
Chapter VI CHECKING, Inspection And PROCESS VIOLATIONS

Article 79. Ministries, ministerial agencies, government agencies, other agencies in the Central Government, the local superior estimation units are responsible to check the observance of the mode, and budget management, the management of State assets of the subdivisions and guide this unit performs the test in his unit.
Article 80.
1. The Financial Ombudsman has the task of inspection of the observance of currency, and budget management, the management of State assets of organizations and individuals in accordance with the law.
2. When performing their duties, the Financial Ombudsman has the right to: request the Organization, individuals are inspected to produce the Tiger documents attached;
b) asked the relevant agencies to join the inspection coordination;
c) depending on the nature and extent of the violation, the Inspector of finance handling according to jurisdiction or competent authority recommendations handle the violation in accordance with the law;
d) When receiving the recommendations of the financial inspection agency, the Agency has the authority to process and announce the result handle to the Financial Ombudsman.
3. Financial Inspector is responsible for the conclusion of his inspection.
4. duties, powers and responsibilities of the financial inspection in the inspection management, use of budget and State assets are specified in the text of the Government's own.
Article 81. Organization, individual achievement: currency right law and exceeded the estimate; budget savings, but still ensures the quality of the assigned tasks; leadership, direction to increase local currency, save, after each period of the budget stability, diminishing the number of supplements from the budget over the level or increase in percentage (%) of regulating currency lodging on a budget, be rewarded according to the provisions of the law. Article 82. The following acts are violations of the law on budget: 1. no declaration or false declaration of income, revenue, cost, price and the computer the account payable to the budget; delay, filed incomplete or does not perform the obligation to submit the State budget, except in cases allowed by the agency filed slowly have jurisdiction to decide.
2. For the long, steady and allow slow remit must submit the State budget in the wrong jurisdiction, contrary to content regulation; retained earnings of the budget in the wrong mode, using the sources obtained leave to spend not true purpose, beyond the standards, regulations and norms, modes.
3. Advantage of the prerogatives, powers to usurp, or constitute the source of budget revenues.
4. Make the wrong Division of revenues between levels of budget.
5. recording the wrong provisions of the law.
6. The genus wrong mode, no proper purpose, not properly estimating the budget was delivered.
7. Browse the wrong provisions of settlement legislation 8. False accounting accounting regime of the State and contents of State budget causing damage to the budget.
9. The organization, individuals are allowed to declare themselves, self false declaration that tax, filed false regulatory regimes which cause damage to the budget.
10. Manage invoices, vouchers in the wrong mode; sale, repair, fake invoices and payment vouchers; use the invoice, voucher not legal;
11. Delay the budget when it has secured enough spending conditions stipulated in article 51 of this Decree; budget settlement slowly compared to the prescribed time limit.
12. The acts contrary to the provisions of the law on the State budget, this Decree and the other legal texts in the field of the budget.
Article 83. The Organization, individuals are violations of the law on the budget according to the provisions of article 82 of this Decree shall, depending on the nature and extent of the violation may be subject to disciplinary, administrative sanction or prejudice criminal liability; If the cause of damage to public funds pay compensation under the provisions of the law.
Article 84. The Organization has the right to appeal, petitioner, individuals have the right to appeal, petitioner, denouncing violations of the law on budget. Complaints, claims, accusations, and the resolution was made under the provisions of the law.
 
Chapter VII ENFORCEMENT PROVISIONS Article 85. This Decree shall take effect from the year 2004 budget. Abolition of Decree No. 87/CP dated 19 December 1996 from the Government detailing the management hierarchy, created, Executive and State budget settlement and Decree No. 51/1999/ND-CP dated 18 July 1998 of the Government revising, supplementing a number of articles of Decree No. 87/CP dated 19 December 1996 from the Government.
The previous regulations of the Government, ministries, ministerial agencies, government agency contrary to the content of this Decree are repealed.
The Minister of Finance shall guide and organize the implementation of this Decree.
Article 86. Ministers, heads of ministerial agencies, government agencies, other agencies at the Central and provincial people's Committee Chairman, central cities is responsible for the implementation of this Decree.