CIRCULAR guide the management, payment of capital and capital investment nature career and build in the State budget pursuant to the law on State budget, issued on 20/3/1996 and Conference địnhsố 87/CP dated December 19, 1996 by the Government detailing the management hierarchy , established, Executive and State budget settlement;

Pursuant to Decree No. 51/1999/ND-CP on 8/7/1999 of vềviệc Government issued regulations on investment and construction, and Decree No. 12/2000/ND-Cp 5/5/2000 of the Government on the amendments and supplements to some articles of the Statute of chếQuản investment management and building attached to Decree No. 51/1999/ND-CP ngày8/7/1999 of the Government;

The Ministry of Finance shall guide the management, payment and investment vốnsự investment properties and industrial construction in State budget nhưsau: part I GENERAL PROVISIONS 1. State budget Capital (including capital in the water levels of the State budget, which the Government's foreign debt and foreign aid for capital Chínhphủ , the level of Government and State agencies) only pay for ánđầu of used objects of capital budget under the địnhcủa Law (GOVERNMENT EXCESSIVE) GOVERNMENT EXCESSIVE regulation and investment management and construction.

2. investment projects using GOVERNMENT EXCESSIVE capital must have enough investment and construction procedures, the đượcbố position on the annual investment plans of the State and are eligible under the regulation capital beats paying investment management and construction, and the provisions of this circular.

3. Financial authority levels made the management of capital and capital sựnghiệp investment properties and construction in the GOVERNMENT EXCESSIVE capital and the project tưsử of the other State's capital. State Treasury Agency have tráchnhiệm check, strictly controlled the stitching in the checkout process, make sure the bảothanh capital promptly, in full, in the right mode for the project has enough capital kiệnthanh; If the owner uses the wrong, wrong purpose built capital độgây wasting money capital losses of the State must take measures to prevent and promptly xửlý.

4. This circular apply to investment projects from GOVERNMENT EXCESSIVE capital and capital investment quality cótính and career building in the management of the Ministry, government agencies, political organizations, social-political organizations, social organizations, organization xãhội-occupation, the State Corporation (hereinafter referred to as the Ministry) , the province, the central cities (hereafter referred to as the Department) and the County, district, town, city in the province (hereinafter referred to as the district).

Việcquản, control the payment of capital in the social budget; management, kiểmsoát, GOVERNMENT EXCESSIVE capital payment for the project planning, the project of the quanđại an overseas project, Vietnam had requested secrecy in security, quốcphòng, project-buy copyright ownership is regulated under separate documents.

 Part II SPECIFIC PROVISIONS i. OBJECT of INVESTMENT PROJECTS USING GOVERNMENT EXCESSIVE CAPITAL and CAPITAL INVESTMENT QUALITY CÓTÍNH and CAREER BUILDING 1. infrastructure projects to social-economic inability to payback thuộccác field: Giaothông, irrigation, health, education and training;

Trồngrừng watershed, forests, national parks, nature reserves;

Greenpay, veterinary, farm, plant, research new varieties and breeds;

Xâydựng works of culture, society, sport, public welfare;

Manage my home water, engineering science;

Bảovệ-ecological environment in the area, the territory.

2. National Defense projects, security does not have the ability to withdraw funds.

3. support the projects of enterprises investing in the necessary fields have sựtham of the State under the provisions of the law.

4. The project was arranged by which spent his career in GOVERNMENT EXCESSIVE estimation to repair, renovate, expand, upgrade the existing facility, valued at 100 triệuđồng or more, aiming to restore or increase in value of fixed assets (including new construction việcxây the categories of works in the facilities of the agencies already administrative đơnvị, career).

Layout which career OPS for the new construction project, except for the hợpcó school in the Prime Minister's decision.

5. The project to tưkhác according to the decision of the Government.        

II. ESTABLISHMENT And CAPITAL PLAN ANNOUNCEMENT, Which HAS TÍNHCHẤT CAREER In INVESTMENT And CONSTRUCTION 1. The plan: 1.1 In estimating GOVERNMENT EXCESSIVE time annually, based on the progress project ánvà the check number was announced, the investor's capital investment planning of gửicơ project management level on aggregate to estimating GOVERNMENT EXCESSIVE under the provisions of LuậtNSNN.

Căncứ on the need to repair, renovate, expand, upgrade the existing infrastructure Agency, unit cócủa, the owner of investment spending plan by sựnghiệp, General in the GOVERNMENT EXCESSIVE estimation, send the superior Agency prescribed GOVERNMENT EXCESSIVE củaLuật.

1.2 The PPC and the aggregate capital investment planning, Ministry of finance and investment plans vàBộ.

1.3 on the basis of the plan for socio-economic development, the principal balance of the kinhtế, the Ministry of finance in cooperation with the Ministry of planning and investment allocation of each tưcho capital planning, PPC and key projects of the State.

Main SởTài-join the Department of planning and investment advised Zhang vềchủ province people's Committee development investment in each period and in each year of the plan, capital allocation for each project by the management.

Main PhòngTài district joined with the district's authorities advised UBNDhuyện of investment undertakings developed in each period and in each kếhoạch year, capital allocation for each project by the District Manager.

1.4 after the budget delivered by the Government, ministries and PEOPLE'S COMMITTEES of the province đầutư capital allocation for each project in the scope of management, ensure correct joints with đượcgiao indicators of total investment; capital structure in the country, foreign capital; ngànhkinh structure; the level of capital projects of the State's important and true to the direction củaChính on operating the plan for socio-economic development and GOVERNMENT EXCESSIVE estimation hàngnăm.

1.5 after the capital allocation for each project, the Ministry and the province submitted kếhoạch for the Ministry of finance capital to check on the following: Việcđảm the project's conditions are arranged according to capital investment planning địnhtại point 1 paragraph III of part II of this circular.

Sựkhớp right with the target due to the Government on the total investment, capital structure in the country, which was outside the country, the economic sector, the level of capital the key projects of the State.

Sựtuân the principle layout plan; must have investment projects addressing private địnhđầu from about 10 times of the year before the year of the plan; the ánnhóm B, Group C are positioned enough capital to carry out projects under the provisions of Chínhphủ.

Saukhi check, if the plan did not guarantee the deployment requirements on these financial thìBộ have written proposal to adjust. The case of The cáctỉnh PEOPLE'S COMMITTEE and not adjusted or adjusted but still not properly regulated, main BộTài have written Prime report the decision, while the main quanTài Motors has not moved the capital to the State Treasury for payout.


Main SởTài-pricing (or financial district) review project list was bốtrí in XDCB investment plans according to local regulations on points here. Particularly for the projects are invested by the capital was left under the Nghịquyết of the National Assembly and the decision of the Government also must comply with the rules địnhvề investment objects and the use of each source of capital. Case hoạchđã design to deploy yet ensure the regulations, the Department of finance – pricing (or Tàichính) to the PPC report writing (or district), chỉnhlại review and not yet transferred the money to the State Treasury for payout.

1.6 on the basis of the plan already allocated or after adjustment has to match the quyđịnh: CácBộ and the province, the District of planned delivery to the owner to thựchiện, send the State Treasury Board authority levels to the track, do kiểmsoát, payments of capital base.

The Đốivới project by the management, the Finance Ministry announced plans to pay vốnđầu for the State Treasury to make capital payment base for the project.

The Đốivới project by the Department of management, the Department of finance – pricing announced plans for capital beats paying the State Treasury of the province to do the payment base capital for cácdự projects.

The Đốivới project by the District Manager, finance the district announced plans for capital beats paying the State Treasury of the district to make payment of capital base for the cácdự project.

2. plan you: Nộidung capital plan, capital investment nature career and build hàngquý must reflect the value of the volume have made of the previous quarter and an exponent of early kếtừ to the end of the previous quarter; capital has been recovered, advance and advance your beats paying in advance and accumulated from the beginning of the year to the end of the previous quarter; expected price trịkhối the amount done in you; capital needs advance payment and capital trongquý.

2.1 based on the capital investment plans and the progress of the project, the tưlập quarterly investment plan under the content on here send home Treasury home nướcnơi direct investment transactions, the Ministry or the PPC on 10 trading spot before the end of the củatháng (private & escort I owner, submitted 5 days after receiving the kếhoạch invested in by the Ministry or PPC).

2.2 based on five investment plans and the ability of the budget, the financial agency responsible cótrách quarterly spending layout and notify the State Treasury; cứvào capital needs based payments, timely capital transfer for the State Treasury to beats paying for the project.

2.3 for the project by the District Manager, investors quarterly funding gửiPhòng planning financial district. An annual capital plan bases and the ability to budget, major PhòngTài quarterly spending allocation district for each project, notify the owner, sent the State Treasury of the district; based on the needs of capital, the transfer of vốnkịp payment for the State Treasury to pay for the project.

2.4 capital for business investment and construction properties, based on the estimation NSNNnăm was announced, investors quarterly spending plan sent Treasury nướcnơi home owner directly to trading as a base, control the payment.

III. CONDITIONS for the PAYMENT of CAPITAL INVESTMENT, capital INVESTMENT and QUALITY CÓTÍNH CAREER BUILDING investment Cácdự capital GOVERNMENT EXCESSIVE payment when there are enough of the following conditions: 1. There are sufficient procedure on investment and construction, specific phases as follows: 1.1 the investment preparation : Vănbản of the authority authorized to prepare investment.

Dựtoán costs for preparation of investment to be approved by the authority.

1.2 preparation of the project: Báocáo feasibility study (or investment statements) and cóthẩm levels of investment decisions right.

Dựtoán costs for preparation of the project to be granted the authority phêduyệt.

1.3 investment: Báocáo feasibility study (or investment statements) and cóthẩm levels of investment decisions right.

Technical Thiếtkế and total, decided to approve the design and engineering of dựtoán. The group projects A, B if not already have technical and design of đượcduyệt, the estimation of the investment decision must specify which of the items côngtrình and must have the design and estimation of construction projects in the year đượccấp the approval authority.

2. The layout plan of the capital as stipulated in point 1 paragraph II, part II to this Thôngtư.

3. Decisions given the task owner, established project management (school hợpphải founded the Pmu), appointed by the prefect, or chief accountant in charge of the kếtoán.

4. bidding held or specify the bid selection advice, shopping, xâylắp equipment as prescribed by regulation.

5. Eligible capital advance payment and payment thànhtheo complete volume prescribed in clause IV and V of part II of this circular.

6. for business capital investment properties and building: Cóbáo feasibility study report (or reports) and investment decisions.

Cóvăn a to approve the tender result (for the package of tender organization) hoặcquyết plan approved design estimates (for the specified package contractors).

Cóhợp assigning Council or economic contract between the owner and the contractor.

GOVERNMENT EXCESSIVE estimation in Đượcbố years.

7. The owner opened the account at the State Treasury where the check for soátthanh and convenient for investment transactions.

IV. ADVANCE And ADVANCE CAPITAL WITHDRAWAL 1. The object was to advance capital: Investment Programme tender according to key contract.

Cácgói tender bidding.

Muasắm equipment (including import equipment and equipment purchased in the country).

Cáchợp Advisory Council.

Côngviệc clearance compensation.

Mộtsố work in the other costs of the project, as the cost of project management, the land tax or land use right transfer tax.

Cácdự investment or workload in addition to investment projects in the nêutrên object which advance payment only when the Prime Minister allows.

2. working capital advance conditions: 2.1 for investment projects implementation tender according to key contract (tender all of the design work, construction, equipment supply is thựchiện through a contractor) and the requirement to perform construction tender: Cóvăn a results for the approval of the authority.

Cóhợp Economic Council between the owner and the contractor.

Cógiấy guarantee contract fulfillment contractor.

2.2 for stores of equipment (including import equipment and domestic appliances): Cóvăn a result of bidding approval authority (for the set bịtổ tender) or the tender specified text (for the device not the nest chứcđấu contractor).

Cóhợp Economic Council between owner and contractor supply, fabrication machining security entrance control equipment. Particularly for imported equipment must have written approval of cấpcó authority under current rules.

Cógiấy guarantee for implementing the contract of the contractor (for the chứcđấu nest equipment bid).

2.3 for the jobs to hire consultants: Cóvăn a result of bidding approval authority (for the UK job bidding) or the tender specified text (for the non-tender organization).

Cóhợp Economic Council between client and consultant.

2.4 for some work in the other costs of the project: Côngtác compensation, clearance must have approved estimation and compensation.

Cácchi cost of the land, the land tax or the transfer of land use rights must be informed of the views of professional củacơ ask the investor paid.


Chiphí activity of the project manager must have approved estimates.

3. The level of working capital advance: 3.1 for the investment project implementation contract tender key: Tạmứng for shopping the device base on the progress payment (as defined tạitiết 3.3 below).

Phầncòn back the advance of 15% of the value of package, but most do not pass vốncả-year plan was arranged for this work.

3.2 for construction: Cácgói bid valued below 10 billion, the level of the advance equal to 20% of the contract value exceeds the annual capital plan nhưngkhông of the package.

Cácgói bid worth from 10 billion to 50 billion, below the level of the advance equal to 15% of the giátrị contract but does not exceed the annual capital plan package.

Cácgói bids valued at 50 billion or more, advance levels by 10% hợpđồng value but does not exceed the annual capital plan package.

Trườnghợp annual capital plan of lower level layout package which was an advance on theoquy (package not yet paid sufficient working capital advance levels by quyđịnh rate), the State Treasury continued payment of capital in advance of the plan to saucho when reaching the prescribed advance rate.

3.3 with regard to procurement of equipment: Mứcvốn advance is the amount that the investor must pay under contract but not nhiềunhất beyond the capital plan in the year. Capital plan case đủnhu which no disposition for payment under the contract, the owner has the responsibility to find additional nguồnvốn.

Vốntạm is paid according to the payment schedule of the investor for the nhàthầu supply, fabrication and manufacturing equipment are specified in the contract of business tếvà is done until the device has entered the arsenal of owner (for vớithiết be installing) or have been finished and installed (for installing security entrance control equipment).

3.4 with regard to consultancy, the level of capital the minimum advance is 25% of the package value, but not exceeding an annual capital plan has arranged for work to hire consultants.

3.5 Đốivới work clearance compensation, the level of capital required cầnthiết advance for compensatory work but do not exceed an annual capital plan has deployed chocông the clearance compensation.

3.6 for some work in other costs of projects which advance mứcvốn advance, according to the necessary requirements but do not exceed an annual capital plan has bốtrí for the type of work.

4. Recovery of the capital advance: advance Capital 4.1 the construction contract are recovered gradually in each period toánkhối energy bar contruction completed as specified here: Thờiđiểm started: + recovery packages worth under 10 billion: when payments reach 30% of the hợpđồng value.

+ The package is valid from 10 billion to below 50 billion: đạt25% when paying the value of the contract.

+ Bids valued at 50 billion or over: when the payment reaches 20% of trịhợp.

Sốvốn advance be recovered whenever mass payment package has built successful lắphoàn 80% of the value of the volume.

Mứcvốn advance recovery of each period is determined as follows: + When the payment volume reached 50% of the contract value, the level of advance capital currency hồiđạt to 40% of the total capital in advance.

+ Payment volume reached 70% of the contract value, the level of advance capital currency hồiđạt to 80% of the total capital in advance.

+ Payment volume reached 80% of the contract value, the level 100% hồiđạt income advance capital total capital advance.

Trườnghợp advance capital has not yet revoked visas do not package paid to reach female lệquy on but the project was not continued the plan or was constructed, the owner must present to the Treasury about the use of tạmứng capital has not yet been recovered, and the report processing authority.

Trườnghợp has been a capital payment of the advance which package do not progress theođúng the time limit stipulated in the contract, the owner must submit with the repository bạcnhà of water and are responsible to repay the amount deposited.

4.2 advance equipment shopping Capital are recovered each time lượngthiết block payment being completed.

Đốivới installing the device, the device has to be checked and enter the Home Depot đầutư, the owner is responsible for sending documents to the State Treasury to do mass payment thủtục complete equipment and recover the amount deposited.

Đốivới installing equipment, when the device has reached the depot owner, newspaper owner cáovới the State Treasury to track; When the device is installed, the client certificate from the gửingay to the State Treasury for payment security entrance control equipment complete and recover the amount deposited. The State Treasury should recall application equipment vốntạm when payment for the volume of the finished installation.

Trườnghợp has paid advance capital that expiry of the provisions in the contract were still getting the device, the owner must submit with the State Treasury and have the refund number tráchnhiệm which has the advance.

4.3 Capital advance to the consulting contract was revoked on each payment chokhối amount of consulting work complete according to the principle: Thờiđiểm recovered when starting payment completed.

Sốvốn recovered by a capital payment multiplied by (x) the rate of advance funding.

4.4 the advance Capital for compensatory work clearance and other chiphí in the work of the project be revoked once payment complete volume on thànhcủa that work.

4.5 capital recovery Rate of advance of the type of contract could exceed the provisions trênđây if the owner and the contractor suggested unity.

4.6 cases to the end of an annual plan that advance capital not yet recovered off due to thầuchưa packages be paid the prescribed rate is reached, then continues to recover in the following hoạchnăm and not deducted from the following year's capital plan.

5. for a number of materials and products, structures are built in lớncần value to the previous production to ensure the progress of the construction works and some special investment loạivật, materials need seasonal reserves, if need more working capital advance level tạmứng as specified above the owner reported The Tàichính (for the project by the Ministry of Administration), Department of finance-pricing (for the dotỉnh project management), finance (for the project by District Manager) to decide. This Vốntạm be recovered when payment for the completed XDCB volume has cấuthành the types of materials that are above advances.

6. With regard to capital investment nature career and build: Cácdự project with capital from 1 billion or over, and recall the advance đượcthực advance as capital for investment XDCB.

Cácdự projects capitalized below 1 billion advance 50% of the project. Vốntạm is the gradual recovery on each billing period the volume of completed and thuhồi off in the year of the plan. Capital advance recovery of each period by the number of beats paying capital multiplied by (x) the rate of advance.

7. The projects have foreign capital or the tender package quốctế that in the credit agreement signed between the Governments of Vietnam and the sponsor have quyđịnh about capital advance (advance audience, conditions and advance levels, advance capital thuhồi) differs from the above mentioned regulations shall be made under quyđịnh in the credit agreement signed.

V. PAYMENT Of The COMPLETE VOLUME 1. Construction volume billing complete:


1.1 complete construction volume in the form indicated the bid amount làkhối payment made has been collecting monthly, according to the contract, are in investment kếhoạch was delivered, has designed and approved cost according to the đúngđịnh level, the unit cost of the State.

1.2 the completed construction volume according to the form of tender was paid is lượngthực blocks have now been checked according to the contract, are in the investment plan was delivered.

1.3 payment volume to be completed construction, the owner sent to Shed water bạcnhà the following documents: 1.3.1 Trườnghợp specify the bid: Vănbản design approval and cost projects.

Quyếtđịnh specifies the bid.

Economic Hợpđồng between the owner and the contractor.

Biênbản trials completed construction volume is accompanied by a lượngđược value calculation.

Phiếugiá and payment vouchers.

1.3.2 case bidding: bidding results approval Vănbản.

Economic Hợpđồng between the owner and the contractor.

Biênbản trials completed construction volume is accompanied by a lượngđược value calculation.

Phiếugiá and payment vouchers.

Nhữngkhối the amount of incurred outside the package must have written approval of results for thầubổ (if the volume incurred are tender) or supplementary estimates đượcduyệt (if the volume incurred specified bid).

1.4 the base proposed by the owner and payment records by owner, trongvòng 7 working days from receipt of a valid application, the State Treasury checks, payment to the investor and the contractor and the divestment of the advance in the correct quyđịnh.

2. Payment of the completed equipment mass: 2.1 device volume complete payment is volume nhậpkho device owner (for installing equipment), or have the installation is completed and the đượcnghiệm currency (for installing devices) and have the following conditions: Danhmục device must match the investment decision and investment plans have in the đượcgiao.

Cótrong economic contract between the owner and the contractor.

Đãđược investors to enter the repository (for installing equipment) or have installed xongvà (equipment needed for installation).

2.2 To be payment device is complete, the owner sent to Shed water bạcnhà the following documents: economic Hợpđồng between the owner and the contractor.

Hoáđơn cum output slip (for equipment purchased in the country) or the certificate from the nhậpkhẩu (for imported equipment).

Phiếunhập kho (for installing equipment) or mass payment price votes lượnglắp most recent equipment (for installing devices).

Cácchứng from shipping, tax, insurance, storage fees.

Phiếugiá and payment vouchers.

2.3 the base proposed by the owner and payment records by owner, trongvòng 7 working days from receipt of a valid application, the State Treasury checks, payment to the investor and the contractor and the divestment of the advance in the correct quyđịnh.

3. mass payment consulting work completed: consulting work volume 3.1 complete payment is done đượcnghiệm volume of currency matching economic contracts and investment plans have been delivered.

3.2 To be paid, the owner sent to the State Treasury the following documents: Quyếtđịnh winning bid or specify the bid.

Economic Hợpđồng between the owner and the contractor.

Biênbản start-up consulting workload completed.

Chứngtừ payment.

3.3 proposed bases of owner and billing records by owner, trongvòng 7 working days from receipt of a valid application, the State Treasury checks, payments to contractors advance divestment as prescribed.

4. Payment of other costs: 4.1 in addition to the work have to hire consultants, the kinds of other work in the kháccủa project cost paid when there was insufficient proof the work already đượcthực as follows: Đốivới building land level fees, land tax or land use right transfer tax invoice phảicó vouchers valid for your organization collect money.

Đốivới compensation, clearance must have and the compensation estimation đượcduyệt, confirming the volume to compensate.

Đốivới the cost of dismantling the architectural character and clean using the building must have đượcduyệt estimates, contracts, minutes.

Đốivới the cost of the project manager must have approved estimates, cash plan, lists the cost, the related vouchers.

Đốivới costs and evaluation design, estimating, contract bảnnghiệm must have currency.

Cácchi construction charges, trials, trials, the inauguration should have đượcduyệt estimation and cost statement.

Cácchi expert fees, training technicians and production managers cầnphải contract the economy, cost estimation was browsing.

Đốivới insurance costs works must have insurance.

Đốivới the costs of preparation, preparation of investment project implementation phảicó estimation, economic contracts, a test mass success việchoặc reports the results of the work completed.

4.2 proposed bases of owner and billing records by owner, trongvòng 7 working days from receipt of a valid application, the State Treasury checks, payments to contractors advance divestment as prescribed.

5. A capital payment for each category of works is not beyond the estimation or giátrúng contractor; the total amount of capital paid for the project not be beyond total vàtổng investment has been approved.

Sốvốn payment for the project during the year (including the advance payment and the lượnghoàn block) more for not exceeding a year capital plan has arranged for the project.

6. in the document issued by the investor to send to the State Treasury, there kinds of tàiliệu just sent once for the entire project and type of document sent each time when đềnghị payment. The documents submitted once include: feasibility study report (or reports), investment decisions, approved by decision kỹthuật and the design of the estimation, the documentary about the estimate, approved text results đấuthầu, economic contract between the owner and the contractor.

7. The projects have foreign capital or the tender package quốctế that in the credit agreement signed between the Government of Vietnam with the sponsor of the cóquy of payment with the aforesaid provisions shall be specified in the hiệntheo credit agreement signed.

8. The owner must arrange adequate capital in the annual plan to buy côngtrình insurance building. The State does not pay for the investor to offset the more damage, the risk phíthiệt in the coverage if the owner does not buy insurance côngtrình building according to the current rules.           

9. With regard to capital investment nature career and build: Cácdự project with capital from 1 billion or more, the payment thànhthực complete volume of the capital management regime.

Cácdự projects capitalized below 1 billion, when complete volume was nghiệmthu, the owner file the payment suggestion delivered the State Treasury, including: Biênbản complete volume test.               

Bảngtính details the payment value.

Phiếugiá or lists (for other expenses do not use votes) and chứngtừ payment.

Căncứ on funding limit due to financial institutions, the State Treasury control, payments to beneficiaries and the recovery of the advance which (if any).


10. for a number of important special projects need to have advance mechanism, the other toánvốn with the above regulations, after the opinion of the authority, the main BộTài will be writing a private guide.

VI. REPORTING, settlement, CHECK 1. Periodically monthly and 10-day 20th of the month following the quarter, investor reporting cótrách the implementation of the investment, the situation got capital, use vốntrong, or the previous quarter sent the State Treasury agencies, the investment-quyếtđịnh. Particularly for the Group A project, the owner sent the report to the quanKho of Silver State, Ministry or PPC, Ministry of planning and investment, Ministry of finance, BộXây, Directorate General statistics to report the Prime Minister.

Kếtthúc years of planning, the owner is responsible for the implementation report kếhoạch, report the accounting unit of the owner under the current rules; When the project is complete, the đầutư owner is responsible for reporting investment capital theoquy about capital investment mode.

Trườnghợp of settlement projects completed was that of the capital are more toánthấp decision of which had paid for the project, the investor is responsible for recovering lạicủa contractor to reimburse the State for the payment of the capital surplus.

2. Quarterly and end years of planning, the Ministry of the PEOPLE'S COMMITTEE and the tổnghợp are responsible for the implementation of the investment plan, the situation of the capital payments management scope ánthuộc sent the Ministry of finance, the Ministry of planning and investment, Ministry of construction, the General Statistics Office.

3. State Treasury agencies, financial agencies in Central and local level hiệnchế information reports on capital payment settlement situation, attend the ánhoàn and other necessary information according to the provisions of the Ministry of finance vềchế informative reports in the field of investment XDCB.

Kếtthúc an annual plan, the State Treasury settlement with financial institutions on the vốnngân the book got, paid for the projects under the provisions of decision toánNSNN.

4. The PEOPLE'S COMMITTEES, the finance agency, province and State Treasury Agency has prepared periodic investigation độkiểm and irregular investors about the use of capital, which advance payment completion and observance of the policy, your chínhđầu investment mode of development of the State.

VII. The RESPONSIBILITIES And POWERS Of The AGENCY HAS LIÊNQUAN 1. For investors: Thựchiện function, tasks are assigned according to the regulations of the investment and construction management. Receiving and using the correct capital purpose, object, save and have hiệuquả. Executive regulations of the law on the financial management mode of construction tưvà head.

Chịutrách of the correctness, legality of project volume when payment (khốilượng are under design or construction drawing design of construction engineering, chấtlượng ensure the request design); ensure the accuracy, legality, lệcủa data, documents provided to the State Treasury and chứcnăng of State agencies.

Khicó volume XDCB were qualified according to the contract, the conduct test kịpthời, full payment profile established and proposed payment to the contractor.

Timely, full Báocáo in accordance to the investment decision and the quannhà of the water concerned; provide enough records, documents, regulatory situation choKho Silver State and financial institutions to cater for the management and capital beats paying; subject to the test of the State Treasury, financial institutions and investment quanquyết about the use of capital and policy Executive, financial chếđộ investment and development of the State.

Thựchiện get and use accounting capital under current rules of accounting đơnvị owner; capital investments completed as specified.

Đượcyêu capital payments when there were eligible and required Treasury agency home nướctrả words and explain these points see satisfactorily in the payment of capital.

2. for the Ministry of the province, district: Hướngdẫn, test, urging the investor in the management scope implementation hoạchđầu, receive and use the correct investment purposes, the true mode of the State.

Báocáo implementation of the investment plan.

Trongphạm vi-authority was delegated, responsible to the Government and the law nhànước about his decisions.

3. for State Treasury Agency: Khobạc central State regulation of processes, procedures, records and vouchers to send a lầnvà to send each of the times in the course of advance, payment of capital.

Hướngdẫn investors open accounts to advance and payment of capital.

Timely, full capital beats paying for the project when there were eligible.

Cóý clear comments in writing to the owner for the account toánhoặc suppressor refused payment, answer the questions of the investors in the capital beats paying.

Trườnghợp detection of the decision of the authority contrary to current regulations, must have written recommendations to review and specify proposals. If the time specified without gianquy answer is right under his proposed resolution; if it was answered that it deems not satisfactorily resolved, the competent củacấp opinion, and to report to the higher authorities đểxem review.

Thựchiện information reporting regime and investment capital and capital investment and tínhchất have career-building in GOVERNMENT EXCESSIVE capital in accordance with the Law and GOVERNMENT EXCESSIVE hướngdẫn of the Ministry of finance.

Đượcquyền requires the investor to provide the records, document, information by quyđịnh mode to serve for the work payments controlled capital.

Đượcphép suspension of payment of capital or the recovery of the capital invested using false mụcđích, not the right audience or left with the mode of financial management of the State, reported the Ministry of finance to handle; was the right to refuse payment of capital project chocác that the owner does not make serious capital planning regime đầutư quarterly report mode under the provisions of regulation xâydựng and investment management and this circular.

Khôngtham in the XDCB mass test assemblies complete.

Uk the work payments which, under the control of business processes, ensure tight capital management, timely payment, in full, convenient for chủđầu.

Chịutrách formerly the Minister of finance and the law of the State of việcnhận, using GOVERNMENT EXCESSIVE capital and payments during construction.

4. With regard to the financial authority granted: Đảmbảo funds and timely capital transfers to the State Treasury to Shed water bạcnhà payment for the project.

Báocáo and development investment capital under provisions of the law on GOVERNMENT EXCESSIVE.

Phốihợp with the Ministry, the instructions and check the owner of chếđộ Executive, financial investment policy development, management, use of capital đầutư.

Đượcquyền requires the investor to provide the materials, necessary information for vụcho state management on financial investment and development, including the tàiliệu serve for evaluation of investment projects and the annual plan layout, the tàiliệu of periodic reports under the provisions on information reporting regime , the liệuphục service verifies the investment capital.

 Part III ENFORCEMENT PROVISIONS 1. This circular have the effect after 15 days from the date of signing and substitute Information tưsố 135/1999/TT-BTC on 19/11/1999 of the Ministry of Finance shall guide the management, payment of capital and capital investment nature career and build from nguồnNSNN and circular No. 76 TC/ĐTPT on 1/11/1997 of the Ministry of Finance shall guide việcquản Ly, XDCB capital allocation in the budget of the district, commune.


2. for other investment and development expenditures from GOVERNMENT EXCESSIVE (the State reserve, chihỗ working capital support for entrepreneurs, venture equity contribution, for nướcngoài loans and foreign aid, for development assistance funds) hiệntheo the text of each own type Guide.

3. for investment projects from the other State's capital also apply nhữngnguyên principles of payment prescribed in this circular.