Management circulars, payment of capital and capital investment nature career and build the State budget in the _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002;
Pursuant to Decree No. 51/1999/ND-CP on 8/7/1999 of the Government about issuing of investment management regulation and build, Decree No. 12/2000/ND-CP dated 10/5/2000 of the Government on the amendments and supplements to some articles of the Statute and building investment management attached to Decree No. 51/1999/ND-CP on 8/7/1999 and Decree No. 19/2003/ND-CP January 30, 2003 by the Government on the amendments and supplements to some articles of the Statute and building investment management attached to Decree No. 51/1999/ND-CP on 8/7/1999 and Decree No. 12/2000/ND-CP dated 10/5/2000 of the Government;
The Ministry of Finance shall guide the management, payment of capital and capital investment nature career and build in the State budget are as follows: part 1: GENERAL PROVISIONS 1. This circular applies to investment projects with investment capital and development capital investment nature career in GOVERNMENT EXCESSIVE capital due to the ministries, ministerial agencies, government agencies, political organizations, social-political organizations, social organizations, social-professional organization , the State Corporation (hereinafter referred to as the Ministry), the provinces and cities under central Government (hereinafter referred to as the Department) and the County, district, town, city in the province (hereinafter referred to as the district).
This circular does not apply to projects in social budgets; the investment project of Vietnam representative offices in foreign countries; the project has required security in the Privy, Defense; the project to buy the owner of the copyright.
2. Which State budget (including domestic capital levels of the State budget, which the Government's foreign debt and capital of foreign aid to the Government, the authorities and State agencies) only pay for investment projects to use State budget (GOVERNMENT EXCESSIVE) under the provisions of the law on GOVERNMENT EXCESSIVE regulation and investment management and construction.
3. investment projects by development or investment capital by spending his career in GOVERNMENT EXCESSIVE estimation of investment projects, using different sources of which separate the GOVERNMENT EXCESSIVE capital investment for these categories, the work or the project uses many resources but cannot separate the capital budget that investment capital from GOVERNMENT EXCESSIVE have the largest proportion of the total cost of the investment project must have enough investment and construction procedures, deployed on the investment plan and the annual business plans of the State (hereinafter referred to as the plan) and is eligible to be paid under the capital investment and management rules of construction and the provisions of this circular.
4. The project is invested by the capital spent his career in GOVERNMENT EXCESSIVE estimation (hereinafter referred to as the industrial capital of investment properties) only applies in the case of repair, renovate, expand, upgrade the existing facility, in order to restore or increase in value of fixed assets (including the construction of new projects in the facilities have There's bodies, administrative career). No capital disposition for the career of new investment projects.
5. Financial authority levels make the financial management of capital and capital investment nature of careers in GOVERNMENT EXCESSIVE capital. The State Treasury is responsible for control, timely capital payment, in full, the right mode for the project when there was enough capital payment conditions.
Commercial banking institutions whose role is to serve the Bank for the use of project funds official development assistance (ODA) must comply with the regulations of the Ministry of finance guidelines on OAD project financial management depending on the functions and tasks.
Part 2: SPECIFIC PROVISIONS a. ESTABLISHMENT and NOTICE of the PAYMENT PLAN, capital INVESTMENT PROPERTIES INVESTMENT CAREER I WRITE projects PLANNED CAPITAL INVESTMENT ANNUAL XDCB of the STATE when the FOLLOWING REQUIREMENTS: 1. for project planning: to have the outline or the task of project planning and estimation planning costs are Browse by jurisdiction.
2. for the preparation of investment projects: must be in the development of the industry and the territory, must have written lets proceed to prepare cost estimates and investment preparation authorized under investment.
3. for the preparation of project implementation: must have decided to invest from the time of the previous year's 10-year plan and estimate the cost of preparation of the project.
4. With regard to the implementation of investment projects: must have decided to invest from the time of the previous year's 10-year plan, technical design (TECHNICAL DESIGN) and total (INVESTMENT) approved by the authority. Special cases for group projects A, B if not available, TECHNICAL DESIGN and TECHNICAL, in the investment decision must specify which of each category of works, design and estimation of construction projects in the year are approved by the authority. The project group C are positioned enough capital to make the project not to exceed 2 years.

5. for the projects are invested by the capital level project: from 1 billion or more to have the procedure as point 2, 3, 4 above; the project, the level of capital below the 1 billion must have design-approved estimation.
II. CAPITAL PLANNING, testing and NOTIFICATION PAYMENT PLAN CAPITAL XDCB in: 1. for projects using capital: in the period established yearly GOVERNMENT EXCESSIVE estimation, based on the objectives and progress of the project, the investor's capital investment planning project for the superior management agency sent to sum to the GOVERNMENT EXCESSIVE estimation according to the GOVERNMENT EXCESSIVE regulation.
For projects that use capital investment nature career: based on the need to repair, renovate, expand, upgrade the existing facilities of the Agency, the unit, the owner of investment spending plan by career, sent the agency superior to General estimating GOVERNMENT EXCESSIVE under provisions of the law on GOVERNMENT EXCESSIVE.
2. The General Ministry, planning capital sent the Ministry of finance and the Ministry of planning and investment.
The province set up local budget estimation of capital investment plan section the provincial people Council review the opinion before sending the Ministry of finance and the Ministry of planning and investment.
3. After the GOVERNMENT EXCESSIVE estimation be the Congress decision and the Prime Minister delivered: 3.1-the Kit (for investment capital under central management) and allocation decisions in capital plan for each project has enough investment procedures in the range management, ensure the correct match with the assigned targets on total investment; capital structure in the country, foreign capital; the structure of the economy; the level of capital the important projects of State and right with the resolution of Parliament, the Government's direction on Executive plan of socio-economic development and estimation of annual GOVERNMENT EXCESSIVE.
3.2-PPC (for investment in local management) plans to allocate capital in the management of local people's Councils of the same level. According to the resolution of the people's Council, the PEOPLE'S COMMITTEE and allocation decisions in capital plan for each project has enough investment procedures in the range management, ensure the correct match with the assigned targets on total investment; capital structure in the country, foreign capital; the structure of the economy; the level of capital the important projects of State and right with the resolution of Parliament, the Government's direction on Executive plan of socio-economic development and estimation of annual GOVERNMENT EXCESSIVE.
Department of finance – pricing is responsible for coordinating with the Department of planning and investment, on the estimated allocation of capital for each project by the management before PPC reporting decisions.
Financial district hosted in collaboration with the relevant authorities of the district PEOPLE'S COMMITTEE advised the district capital allocation for each project by the District Manager.
Particularly for the projects are invested by the capital was left under the resolution of the National Assembly and the decision of the Government also must comply with the provisions of the investment object and target use each source of capital.
After the allocation of each investment project, the PPC plan submitted to the Ministry of finance capital investment; Districts submit capital plans for the Department of finance – pricing.
3.3-the project was to allocate capital in the plan must comply with the following:-make sure the conditions of project investment plan layout as specified in section I, paragraph A of part II of this circular.
-Ensure the allocation of capital as defined in points 3.1 and 3.2 above.
(Sample schedule plans invested according to annex No 1).
4. check and notice the payment plan capital XDCB: 4.1 – central project management: after the capital allocation for each project, the Ministry sent capital plan for the Finance Ministry to test prescribed in point 3.3 above.
After checking, if allocation not guarantee the requirements above, the Ministry of Finance has proposed text to the regulators. The case of The non-adjusted or adjusted but still not properly regulated, the Finance Ministry report in writing the prime consideration of the decision.
4.2 – for the projects in the PPC, PPC Management District: where the allocation has not yet properly with the provisions in point 3.3 above, the Department of finance – pricing or finance district of PPC report writing or DPC consider adjustments.
4.3-after the capital plan has allocated or after adjustment has been consistent with the regulation, the Ministry and the PEOPLE'S COMMITTEE of the people's Committee of the District of planned delivery to the owner to make, send the State Treasury where the project open account to track, as a base control payment of capital.
4.4-notice capital payment plans for each project: capital payment plan is the plan allocation for each project in the capital investment of the GOVERNMENT EXCESSIVE have qualified as specified in point 3.3 above. The announced capital payment plan as follows:-for the project by the management, the Finance Ministry reported capital payment plans for the State Treasury to make capital payment base for the project, and send it to the Ministry to track, coordinate management.

-For the project by the province, district, Department of financial management-pricing or finance payment plan notice district capital for the State Treasury to make capital payment base for the project, and send for the project management industry to track, coordinate management. The case of the Department of finance – pricing or finance the district has not yet announced plans for payment of capital into state coffers, the State Treasury pursuant to decisions of the PPC plan or interim funding to the district PEOPLE'S COMMITTEE paid for the project.
5. The owner must submit financial authority levels the material basis of the project to the test, announced plans to pay for capital projects, including:-a written approval of the outline or project tasks planning; Lets proceed to prepare investment;
-Cost estimation for the planning, preparation or preparation of investment project implementation;
-Project investment decisions of the authority; The decision to approve the TECHNICAL DESIGN and INVESTMENT.
III. ADJUST PLANS CAPITAL INVESTMENT ANNUAL PAYMENT: 1. principles:-The local, reviewing the progress made and the investment goals of the project in years to adjust investment plans under the authority or the prime investment plan adjustment, transfer of capital from the project is not likely to make to advancing beyond the performed projects the outstanding volume, speed, the ability to complete projects beyond the plan in the year.
-Before sending the plan to adjust each capital project for financial institutions, ministries, local work with the State Treasury to determine the amount of capital in the plan paid for the project, the amount of capital left by the does.
2. Financial authorities granted review to inform payment plan of capital adjusted for each project as specified in point 4 section II paragraph A of part II of this circular.
3. The time limit for payment plan adjustment of capital investment every year end of December 31.
B. the PAYMENT of the INVESTMENT, capital INVESTMENT NATURE CAREER i. ACCOUNT OPENING: 1. for domestic capital:-investor (Pmu) is to open an account at the State Treasury where convenient for payment control and convenience for transactions of the client.
-The State Treasury account opening instructions for the owner.
2. for foreign capital: investors (Pmu) is to open an account at a bank that serves under the guidance of the Ministry of finance and the Bank.
II. documentation of the BASIS of the PROJECT: To serve for the management, control the payment of capital investment, the investor (Pmu) are sent to the State Treasury payment account where the material base of the project (this document is only sent once until the end of the investment project exception, additions, adjustments) include: 1. With respect to project planning:-text of authority approve or mission project planning;
-Cost estimation for the plan to be approved by the authority;
-The decision to approve results of bidding (bidding case), decided to specify bid or decide tasked;
-Economic contract between the owner to the contractor.
2. for the preparation of investment projects:-text of the authority authorized to prepare investment;
-Estimation of costs for the preparation of investment was approved by the authority;
-The decision to approve results of bidding (bidding case), decided to specify bid or decide tasked;
-Economic contract between the owner to the contractor.
3. for preparing project implementation:-feasibility study report (PREPARED FEASIBILITY STUDY REPORTS) or investment report (BCĐT) and the investment decisions of the authority. In addition: for the work not the bidding organization:-cost estimates preparation of the project was approved by the authority;
-The decision to designate the bid (for package valued at 100 million and over);
-Economic contract between the owner and the contractor.
For the Organization of the tender:-the decision to approve the tender result;
-Economic contract between the owner and the contractor bidding (including the accompanying documents of economic contract: a prognosis of the approved bid; a tender evaluation prognosis attached rates of contractors and details the conditions of price changes (if any), the General conditions and the specific terms of the contract).
4. For the implementation of investment projects:-PREPARED FEASIBILITY STUDY REPORTS or BCĐT and investment decisions of the Authority (case not yet in project preparation);
Investment approval decision attached, TECHNICAL DESIGN and TECHNICAL;
In addition: for the work not the bidding organization:-cost is for each work, projects;
-The decision to designate the bid (for package valued at 100 million and over);
-Guarantee for the advance of ODA projects (as requested by the sponsor stipulated in the agreement); The case of the project investment by domestic capital but by foreign contractors performed must have the guarantee of the advance (for the case of an advance);
-Economic contract between the owner and the contractor. Private import equipment must have written approval of the contracting authority under current rules.
For the Organization of the tender:-the decision to approve the tender result;

-Guarantee for the advance of ODA projects (as requested by the sponsor stipulated in the agreement); The case of the project investment by domestic capital but by foreign contractors performed must have the guarantee of the advance;
-Economic contract between the owner and the contractor bidding (including the accompanying documents of economic contract: a prognosis of the approved bid; a tender evaluation prognosis attached rates of contractors and details the conditions of price changes (if any), the General conditions and the specific terms of the contract). Private import equipment must have written approval of the contracting authority under current rules.
The case of the project to be implemented in the form of the project itself, including the base document PREPARED FEASIBILITY STUDY REPORTS or BCĐT and the investment decisions of the authority; INVESTMENT and TECHNICAL DESIGN, approval and INVESTMENT decisions; the decision of allowing authorized the project in the project investment decision; the unit performs a self organization contracted to closely monitor the investment and construction, responsible before the law on quality, pricing of products and construction works.
5. With regard to investment projects by career capital: 5.1-projects with capital levels from 1 billion or more, the base material as for the investment projects with investment capital to grow.
5.2-level capital projects under 1 billion, include base material: estimation and design approval decision-estimation; In addition: for the work not tender: + decision specifies the bid (for the package of value from 100 million and over);
+ Economic contract between the owner and the contractor.
For the work tender approved decision + tender results;
+ Economic contract between the owner and the contractor bidding (including the accompanying documents of economic contract: a prognosis of the approved bid; a tender evaluation prognosis attached rates of contractors and details the conditions of price changes (if any), the General conditions and the specific terms of the contract).
The case of the project to be implemented in the form of the project itself, the base materials including estimation and design approval decision-estimation; the decision of the authority allowing the project; the unit performs a self organization contracted to closely monitor the investment and construction, responsible before the law on quality, pricing of products and construction works.
III. ADVANCE and ADVANCE CAPITAL RECOVERY: 1. The subject was the advance of capital and working capital advance level: 1.1-the project or package made according to key forms through the EPC contract (referred to as the project or package made according to the EPC contract):-advance for the purchase of equipment based on the schedule of payments (such as regulating the advance for the device).
-The rest of the advance 15% of the contract value, but most do not exceed an annual capital plan was arranged for this work.
1.2-project or package of construction tender according to the package deal or contract price adjustment:-the value of package below 10 billion, the level of the advance equal to 20% of the contract value, but not exceeding the annual capital plan has arranged for the package.
-The value of package from 10 billion to 50 billion, advance levels by 15% of the contract value, but not exceeding the annual capital plan has arranged for the package.
Value package-from 50 billion or more, advance levels by 10% of the contract value, but not exceeding the annual capital plan has arranged for the package.
Capital plan case at all in the layout below which are above advances (contract not yet paid sufficient working capital advance level according to the specified rate), the State Treasury continued payment of capital in advance of the plan the following year until reaching the prescribed advance rate.
1.3-device shopping package (including import equipment and equipment purchased in the country): advance capital Level is the amount that the investor must pay under contract but most don't pass the capital plan in the year for package layout.
Capital advance is paid according to the payment schedule of the owner with respect to supply contractors, equipment processing is stipulated in the contract and are made until the equipment entered the arsenal of owner (for installing equipment) or have been finished and installed (for installing devices).
1.4-for the advisory contract: advance capital Level a minimum 25% of the package value, but not exceeding an annual capital plan has arranged for work to hire consultants.
1.5-for compensatory work clearance and some work in other costs of projects which advance, advance capital levels according to the necessary requirements but do not exceed an annual capital plan has been arranged for that job. To advance, investors sent the State Treasury where the account opening documents for each type of job: responsible for compensation, clearance must have approved estimation and compensation; the cost of the fee land, land use right transfer tax ... must have notice of professional bodies require investors to pay; the cost of operation of the project manager must have approved estimates.

1.6-for urgent projects such as building and renovation works, crossed the flood dikes, flood drainage, works just like the right projects, the consequences of the flood disaster, the level of which the advance is 50% equity in the delivery plan.
1.7-for investment projects by funding small valuable career under 1 billion, the level of which the advance is 30% of the plan.
2. Recovery of advance capital: 2.1-projects or tenders made in the form of key through the EPC contract (referred to as the project or package made according to the EPC contract):-advance Capital to shop the equipment was recovered in each payment volume complete equipment (such as regulations for the equipment below).
-Advance Capital for the rest of the projects or tenders be revoked as prescribed for the mass construction below.
2.2-the project or package of construction tender according to the package deal or contract price adjustments, which are recovered gradually advance when payment complete in accordance with the following:-start time: + recovery packages worth under 10 billion: when payments reach 30% of the contract value.
+ The package is valid from 10 billion to below 50 billion: when payments reach 25% of the contract value.
+ Bids valued at 50 billion or over: when the payment reaches 20% of the contract value.
-Working capital advance be recovered off when packages are complete payment reaching 80% of the contract value.
-Advance capital cases has not yet revoked visas do not bid packages be paid the prescribed rate is reached on the project but was not followed or family plan execution, the owner must submit to the State Treasury on the use of advance capital not yet recovered at the same time report the Authority handles.
-Where was the capital of that advance payment requirement does not progress according to the time specified in the contract, the owner must submit with the State Treasury and are responsible to repay the amount deposited.
2.3-device shopping package: appliance shopping advance Capital are recovered each time payment device complete.
For installing equipment, when the equipment has been checked and enter the warehouse owner, the owner is responsible for sending documents to the State Treasury for payout volume complete equipment and withdrawal of capital deposited.
For installing equipment, when the device has reached the warehouse owner, the owner informed the State Treasury to track; When the device is installed, the client sending the right documents to the State Treasury for payout volume complete equipment and withdrawal of capital deposited.
Paid in capital cases that advance the expiry set forth in the contract are still not getting the device, the owner must submit with the State Treasury and are responsible to repay the amount deposited.
2.4-for consulting contracts: working capital advance be recovered into each payment for consulting work completed under the principle of:-the time of the recovery started when the finished mass payment.
-A capital recovery payment capital multiplied by (x) the rate of advance funding.
2.5-for compensatory work clearance and some work in the other costs of the project are granted advance capital, working capital advance be recovered into the billing period of complete this work.
2.6-for urgent projects such as building and renovation works crossed the flood embankments, drainage works, like flood, the right project outcome flooding disaster, which advances are recovered when the capital payments reached 30% of the plan and revocation of visas when payment of capital reaching 80% of the plan.
2.7-for investment projects by funding small valuable career under 1 billion, which the advance recovered gradually on each billing period and finished off in the recovery years of planning. Advance recovery of capital each by a capital payment multiplied by (x) the rate of advance.
2.8-advance capital recovery Level of the type of contract could exceed the above provisions if the owner and the contractor suggested unity.
2.9-advance capital cases for some jobs (such as clearance compensation, ...) where for reasons of force majeure has not paid to the beneficiary, the investor must deposit in the State Treasury or the credit institution, if the interest rate to be paid the full amount of interest incurred on the GOVERNMENT EXCESSIVE.
2.10-for the package, the work of the project is to advance according to the value of the contract if the remainder of the annual capital plan that an advance not recovered by the end of package not yet reached national payment rules continue to recover in the following years the plan and not deducted from the payment plan đâù capital investment next year.
3. advance capital payments: in addition to the base profile as specified in section II above, the investor (Pmu) sent to the State Treasury paper suggested the advance capital and funding.
The State Treasury control, owner financing, and instead the investor paid directly to contractors or other beneficiaries.

4. for some products, constructions in building great value must be produced prior to ensure the progress of investment and some kind of special materials, materials are stored according to the season and some of the content of the work arising in the process of project implementation If it is necessary to advance more than advance capital as defined above, the owner works with the State Treasury to review the advance.
This advance capital to be recovered when the payment for the completed XDCB volume there constitute the above mentioned advance.
5. The project to have foreign capital or the tenders held international tender in the credit agreement signed between the Governments of Vietnam and the sponsor have the regulation on working capital advance (advance audience, conditions and advance levels, payback advance) other than the above mentioned regulations shall be implemented as specified by the sponsor.
IV – PAYMENT COMPLETED.
1. Payment of the completed construction volume: 1.1-the volume of the finished construction in the form of specifying the tender form or order the project to be paid is worth the mass execution was staged trials or trials, monthly under a contract signed and have qualified after the :-the mass trials are properly designed a drawing (or technical) are browser and available in five investment plan was delivered;
-Have approved detailed estimation according to the current rules on the level of the unit cost of the State.
1.2-the complete construction volume according to the tender form or according to the EPC contracts to be paid is the mass trials were performed under contract in progress are as follows:-for package deal and EPC contract in the contract did not prescribe more of the payment conditions, the mass trials under the progress is the mass contained in the signed contract (according to Regulation for the tender in point 4 section II paragraph B of part II of this circular), calculated unit price winning bid, there in the year investment plan was delivered.
-For the contract price adjustment, EPC contract in the contract has specific regulations about the conditions, limits the scope of the work, the category was adjusted and the adjusted formula then the acceptance of payment volume is the volume and the value of experience in contract signed (under the rules for the bidding organization work in point 4 section II paragraph B of part II This circular), has planned to invest in.
Case volume increase or decrease arising in comparison to the volume of the contract, the acceptance of payment volume is the volume to suit the specific conditions stipulated in the contract, calculated unit price winning bid and do not exceed the value of the contract and there in the year investment plan was delivered.
On the basis of volume has experience, owner and contractor to determine the progress made under the contract to pay.
1.3-When there are complete, the owner file the payment suggestion delivered the State Treasury, including:-the minutes of trials completed construction volume accompanied a calculate the value of the volume to be checked;
-Slip the price paid;
-Advance payment proposal Paper capital (if any);
-Certificate from the funding.
For complete construction volume in the form of bidding, the State Treasury based on the progress made by the owner and the contractor determined on the basis of the contract and the mass trials for payment. The owner and the contractor is responsible before the law on the quality and progress.
1.4-The volume incurred beyond or outside the contract must have written approval (if the volume incurred are tender) or supplementary estimates approved (if the volume incurred specified bid) of the authority.
2. Payment of the completed equipment mass: 2.1-volume complete equipment be paid is the volume of the device has the following conditions:-the category should match the equipment investment decisions and have in the investment plan was delivered;
-Have in the economic contract between the owner and the contractor;
-Was the owner to enter the repository (for installing equipment) or have installation is finished and has been (for the equipment installation required).
2.2-When there are complete, the owner file the payment suggestion delivered the State Treasury, including:-invoice cum output slip (for equipment purchased in the country);
-The document import (for imported equipment);
-Report on the trials of synthetic test equipment for installing equipment; The votes to enter the repository (if business), minutes (if the administrative career) for installing equipment;
-The transport documents, insurance, taxes, storage charges (case not yet included in the price of the equipment);
-Payment statement or the voucher price paid;
-Advance payment proposal Paper capital (if any).
-Certificate from the funding.
Payment consulting work completed: 3.1-volume complete consultancy work to be paid is the mass execution was testing there in economic contracts and investment plans in assigned.
3.2-When there are complete, the owner file the payment suggestion delivered the State Treasury, including:

-Minutes of collecting workload completed counseling;
-Slip the price or payment statement;
-Advance payment proposal Paper capital (if any);
-Certificate from the funding.
Other complete payment: in addition to the work have to hire consultants, the kinds of other work be paid when there was insufficient proof the work was done as follows:-level fees for construction, land transfer tax land use must have a valid voucher, invoice your organization collect money.
-With regard to compensation, clearance must have a validated mass compensation has done; economic contract and handing the House (the case of migrant service provider purchase the clearance).
With regard to the work of the compensation, the clearance must build public buildings (including construction of immigration clearance): advance payment, as for the project or bidding packages.
-For the cost of dismantling the architectural character and clean using the building must have approved estimates, contracts, minutes.
-For the cost of the project managers are planning to cash in, lists the cost, the related vouchers.
-The cost of construction, trials, trials, the inauguration must have approved estimation and cost statement.
-The costs of experts, training technicians and production managers must have economic contracts, cost estimation was browsing.
-Insurance costs for buildings must have insurance.
-For the costs in planning, preparing, preparing project implementation must have approved estimates, economic contracts, a test workload or report the results of the work completed. Private plan must have the task of project planning.
The payment of the capital project investment nature career:-The scale of capital projects from 1 billion or more, the payment volume complete follow the mode of payment of capital.
-The projects capitalized below 1 billion, when the mass is finished, the owner file the payment suggestion delivered the State Treasury, including: + minutes of collecting complete volume;
+ A spreadsheet detailing volume value payment;
+ Payment or price lists Votes;
+ Certificate from the funding.
6. Payment: the profile base pay because the owner sent to (according to the points 1, 2, 3, 4, 5 above), within 7 working days from receipt of a valid application, the State Treasury control, funding for investors at the same time on behalf of the owner of direct payment to the contractor advance capital recovery, as prescribed.
7. where the project has enough investment procedures, the layout in plan year but investors have yet to get the plan and not yet notified payment schedule, if any capital investment in urgent need of capital for payment, as follows:-for the central project management : on the basis of the proposal of the Ministry, the Ministry of finance to consider, resolve plans in advance for the project. Advance capital to be recovered when announcing the payment plan of capital projects.
-For local project management: on the basis of the recommendations of the departments, the sector, the Department of finance – pricing (or financial district) review, resolve the advance of the plan for the project. Advance capital to be recovered when announcing the payment plan of capital projects.
8. The projects have foreign capital or the tenders held international tender in the credit agreement signed between the Government of Vietnam with the sponsor to have regulation on payment with the aforesaid provisions shall be implemented as specified by the sponsor.
9. The owner must arrange adequate capital in the annual plan to buy buildings insurance. The State does not pay for the investor to offset the cost of the damage, the risk in the coverage if the owner does not buy insurance of construction works under the current rules.
10. Every year, the State Treasury transferred to the account of custody pending finalization of 5% of the payment plan of investment project (except ODA projects). The custody rate for each specific work by the content owner decides; particularly for some special work content (such as clearance compensation) when there was a full payment profile as specified, then the owner may be recommended for payment to 100% of the plan were credited for the work;
This custody capital announcing enough after the Agency has the authority to approve settlement received report of investment and to be paid after the finalization of the project, project, project components, the category of project completion has been approved according to the rules. The payment of which the custody of 5% be done according to the following principles:-If the settlement was greater than the amount of capital paid for the project (not including the capital custody 5%), shall be paid in full according to the finalization of the scope of which the custody of 5%.-If the payment is less than the number which had paid for the project (not including the capital custody 5%) , then the owner is responsible for revoking of contractor to reimburse the State the capital of excess payments, while the State Treasury submits a 5% capital project in the custody of GOVERNMENT EXCESSIVE.

-If the settlement approved by a capital payment for the project (not including the capital custody 5%), then the State Treasury submits a 5% capital project in the custody of GOVERNMENT EXCESSIVE.
11. Amount of capital paid to individual work, projects are not beyond the estimation or winning bid price; payment for capital projects not exceeding total and total investment were approved.
A capital payment for the project during the year (including the advance payment and complete volume) more for not exceeding a year capital plans have been announced for the project.
12. for a number of important special projects need to have advance mechanism, other capital payments to the provisions above, after the opinion of the authority, the Ministry of finance will have the text instructions.
C. REPORTING, settlement, CHECK I. Report: 1. for investors:-periodically on April 5 surrendered to you, the owner has a responsibility to report the implementation of investment, capital payments of projects granted investment decisions, the State Treasury and financial institutions Council (for local projects in the management). Particularly for the Group A project, the owner sent the report on 20 monthly for the Ministry or PPC, Ministry of planning and investment, the Ministry of finance to the General report of the Prime Minister. (Form as Appendix No. 2).
-Ending the year plan, the investor reporting done in capital-investment decision, the State Treasury and financial institutions Council level (for projects in the local management) on October 1 next year. (Form according to annex No. 3).
The report made the investment in the year to analysis, reviews the implementation of the plan, the results of investment in years, the problem exists and propose remedies.
-Years of planning, the owner set the table against the capital payment data for each project on the number of payments in the year, the accumulated number of payments from construction to the end of GOVERNMENT EXCESSIVE levels youth, sends the State Treasury confirmation (form according to annex No. 6).
2. for The PPC: first quarterly-may 15, the Ministry and the PPC is responsible for synthesis of the implementation of the investment plan, the payment situation of the capital project delivery management in the Ministry of finance, the Ministry of planning and investment, Ministry of construction, the General Department of statistics as specified (form according to annex No. 4).
-Ending the year plan, the Ministry and the General People's Committee report made the investment in the year sent the Ministry of finance, the Ministry of planning and investment, Ministry of construction Of the Statistical Bureau on 20 January next year (form according to Appendix No. 5).
The report made the investment in the year to the analysis reviews the implementation of the plan, the results of investment in years (the target object), the problem exists and propose remedies.
3. for the State Treasury:-prepare the information report by the Finance Ministry's own rules.
-Ending the year plan, the State Treasury settlement use investment capital to finance agency Council according to the rules of GOVERNMENT EXCESSIVE settlement.
-Year of the plan, the State Treasury confirmation of payment during the year, the accumulated number of payments from construction to the end of GOVERNMENT EXCESSIVE levels youth for each project by the investor.
II. CAPITAL SETTLEMENT: 1. Capital investment annual plan year runs out, the investor reporting year capital settlement according to the form prescribed in accounting regimes applicable to the unit owner by the Ministry of Finance issued.
2. capital settlement complete: When projects, sub-projects, project components and projects completed, the owner is responsible for reporting investment capital; competent person inspection organization and approved the settlement under the provisions of the investment capital.
Settlement case was that of the capital was a lower settlement amount of capital paid for the project, the investor is responsible for revoking of contractor to reimburse the State for the payment of the capital surplus.
III. Inspection: The Ministry of the PEOPLE'S COMMITTEE, the provinces, the financial agency or irregular check investors, contractors involved with the project about the use of capital, which advance payment is complete and the Executive policy, financial investment mode of development of the State.
The financial authority granted periodically or irregularly checked the State Treasury on the implementation of the capital payment mode.
D. the RESPONSIBILITIES and POWERS of the RELEVANT AGENCIES I. for investors:-perform functions, tasks are assigned according to the regulations of the investment and construction management. Receiving and using the correct capital purpose, object, saving and effective. Executive regulations of the law on the financial management mode of investment development.
-Responsible for the correctness, legality of volume projects or progress made (case of package construction bidding done) when payment (the volume is under construction drawing design or construction engineering design, quality assurance according to design requirements); ensure the accuracy, legality, of the figures, the document provided to the State Treasury and the relevant authorities of the State.
-When XDCB mass were qualified according to the contract, to conduct trials in a timely manner, the full set of payment records and proposed payment to the contractor within 10 working days from the date the contractor sufficient payment procedures.

-Timely, full report in accordance to the investment decision and the relevant State agencies; provide enough records, documents, regulatory situation for the State Treasury and financial institutions for the management and payment of capital; subject to the test of the financial agencies and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.
-Perform the accounting unit of the owner; investment capital under current rules.
-Capital payment is required when there were eligible and required the State Treasury to answer and explain these points not satisfactorily in the payment of capital.
II-for the MINISTRY and the PEOPLE'S COMMITTEE of the District:-instructor, test, urging the investor in the scope of management of the investment plan, to receive and use the correct investment purposes, the true mode of the State.
A report on the implementation of the investment plan.
-Within the jurisdiction assigned, responsible to the Government and the law of the State on his decisions.
III-for STATE TREASURY AGENCY:-the Central Treasury Regulation the payment process to make investment in the country.
-Guide the investor account opening to advance and payment of capital.
-Control, capital payments timely, adequate for the project when there have been qualified and properly regulated.
-Clear comments in writing to the owner for the payment discount account or refuse payment, answer the questions of the investors in the capital payment.
-Cases detected by the decision authority contrary to current regulations, must have written recommendations to review and specify proposals. If the specified time without answer is right under his proposed resolution; If answered that it deems not satisfactorily resolved, according to the opinion of the authority, and to report to the higher authorities and reporting financial institutions to consider, handle.
-Implement the mode of information reporting and settlement using investment capital and capital investment nature of careers in GOVERNMENT EXCESSIVE capital in accordance with the Law and GOVERNMENT EXCESSIVE Finance Ministry's instructions.
-Is entitled to request the client to provide the records, document, information, according to the prescribed regimes to cater for the work payments controlled capital.
-Are allowed to suspend the payment of capital or the recovery of the capital invested using false the intent, not the right audience or left with the mode of financial management of the State, reported the Ministry of finance to handle.
-Do not engage in mass trials XDCB Council.
-Organize the work payments which, under the control of business processes, simple administrative procedures but ensure tight capital management, timely payment, in full, is convenient for the owner.
-Year of the plan, confirming the number of payments in the year, the accumulated number of payments from construction to the end of an annual GOVERNMENT EXCESSIVE regulation for each project, commented on executive order XDCB, Executive single quota price, the prescribed policy mode.
-Responsible to the Minister of finance and the law of the State on the receipt, using GOVERNMENT EXCESSIVE capital and payments during construction.
IV-for FINANCIAL AUTHORITY LEVELS:-ensure funds for State Treasury agency under the Ministry of finance to the State Treasury payment for the project.
-Made the capital investment under the provisions of the law on GOVERNMENT EXCESSIVE.
-In cooperation with the relevant authorities the instructions and check the owner, the State Treasury, the contractors of the project about the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the cases of violation of , out decides to revoke the account, the content in the wrong genus state mode.
-Are right to ask the State Treasury, investor offering documents, the information needed to serve state management on financial investment and development, including the documents for the evaluation of investment project and layout plans with annual capital , the report documents the implementation of the plan and perform capital according to the regulation on mode of information reported, the documents verified the investment capital according to the regulations.
Part 3: terms of ENFORCEMENT 1. This circular has the effect after 15 days from the Post Gazette and replacing circular No. 96/2000/TT-BTC on 28/9/2000 of the Ministry of Finance shall guide the management, payment of capital and capital investment nature career and GOVERNMENT EXCESSIVE capital in the construction.
2. for other investment and development expenditures from GOVERNMENT EXCESSIVE (the State reserve, working capital support for entrepreneurs, venture equity contribution, for borrowing and foreign aid, for development assistance funds) follow the writing guide each own type genus.
3. for investment projects from the other State's capital also apply the principles of payment prescribed in this circular.