The CIRCULAR indicator guide 132/TTg dated 27/3/1993 of the Prime Minister on strengthening management of State budget revenues _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ made no 132/TTg dated 27/3/1993 of the Prime Minister on strengthening management of State budget revenues; The Ministry of finance detailed instructions some of the following content: I/GENERAL PRINCIPLES.
1/planning currency, the State budget was the Government Affairs (or authorize the Ministry of finance, the State Planning Committee) for the ministries and localities is the target of the Ordinance; the ministries and are responsible for local implementation, strive to complete the planned currency, the State budget has been delivered.
2/all revenues, spending (including currency, by aid) of the Ministry of finance, and local industries must be fully reflected in the general budget of State revenues. The heads of the ministries TW and the local Council is responsible for organizing, directing the units in their range management, done right the financial mode due to state regulations on currency, State budget expenditure. Any violations of the law on the State budget revenue must be handled strictly.
3/on the currency, guarantees the right to tax laws, ordinances of tax and other revenue mode due to State regulation has just lost against substance abuse prevention, and autumn; the Ministry, local branches are not arbitrarily set out the revenues left with regulatory regimes. The local case has a new source of revenue generated, local want regulation mode, you have to ask permission, when granted on the permit to be done.
4/the unit base, the kit, local branches are responsible to report the situation using the quarterly budget and settlement currency annual budget accurately, timely in accordance with the regulations of the State.
II/THE SPECIFIC PROVISIONS.
1/under the direction of the levels, the tax authorities must cooperate with the industry, the agencies strengthen unions against lost, holding currency is true enough, as defined by the tax law, the Tax Ordinance and regulation by the state mode. Prohibit the governing body, the PEOPLE'S COMMITTEE, the finance, tax authorities allow the economic organization, administrative careers, units of the armed forces, in the unions, social organizations. .. to hold back revenues of the State budget to spend, or to do any purpose whatsoever beyond the regime or outside the plan. At the same time strengthen the check, if the detected violations of the existing regulations and currency lodging budget, need handling in accordance with current legislation.
 The Government has laid out the requesting mission collect taxes and other revenues for the State budget is the Central, regular of all sectors and levels, Chairman of the Province, the city has a duty to steer the financial sector, market management, inspection, public security to coordinate closely with the sector Prosecutor , the Court supported the tax and customs bodies currency timely, fully total State budget revenues arise; strict processing timeliness the speculation, smuggling, tax evasion, particularly tax money misappropriated, chây invasion target the account must submit the State budget.
The tax Bureau of the Province, the city must urgently strengthen or more organized teams check against State budget lost by decision No. 134 TC/TCT on 23/3/1992 of the Ministry of finance.
2/rigorous decision No. 276/7/28 CT 1992 of the President of the Council of Ministers (Prime Minister) on the management of currency unification, the fees, charges, the Ministry of Finance has issued the circular mode specified the types of fees; the ministries, in cooperation with local financial institutions, tax levels taken seriously the rules were issued, timely recommendations to financial institutions fees issued levels not yet have defined mode or mode is not yet justified. All costs, fees to use the receipt, certificate from the unified due to the Ministry of Finance (tax) released. The branches, which put out the kind of fees that do not allow comments from the Government or the Ministry of Finance shall be repealed.
3/tax authorities granted to strong innovation tax management methods under the guidance of the Ministry of Finance (tax administration) and considered this task in the work of collecting the taxes.
a/To tax management organization split into three independent parts.
-Tax Division, established the tax, the tax agency leaders and the tax notice.
-Urging tax departments, managing tax payers make tax for business.
-Parts inspector to check the implementation of the Tax Law for enterprises and tax officials.
Tax management organization in three parts must be performed for all economic areas, all tax payers. This is a required task, the tax Bureau, tax Bureau must take measures to make good things.
b/expand implementation of tax collection through the State Treasury, created favorable conditions for direct submission of tax payers money in the State Treasury; in the area of tax collection away from Treasury, the Treasury agency needs to assign the officers down in the team or the tax to hold station cashier, for tax at the Tax Agency Ward Township and the State Treasury should organize currency focus at the headquarters tax team commune , ward. Restrictions and proceed to terminate the direct tax officials collect money of "households" pay tax. The tax Bureau works closely with the Treasury Department calculates the plan specific steps, gradual expansion of each point, the layout of officers and vehicles to secure the job.
c/financial authorities in the ministries, along with the local tax authorities to rigorous statistical accounting Ordinance; strengthen the accounting test; as for the State sector to check bookkeeping, against the false accounting, wasteful spending, contributing to tight management of assets, capital funds, conservation of the State's capital. As for the State sector to guide test, forcing immediate large household, just have to make the regime open bookkeeping, invoices and vouchers for use in relation to a sale, open accounts in the Bank or the Treasury. Financial institutions must organize regular audits for State units and private.
d/urgently held up the agricultural tax to the farmers, implementing direct tax income management for farmers.
4/the financial and tax authorities to work closely with our agency make propaganda explaining the provisions of the tax Laws, ordinances of tax to the tax payers, the additional amendments, to every industry, people understand and support the work of the tax.
5/after receiving the plan currency, due to Prime (or authorize the Minister of finance delivered) the heads of the ministries, Chairman of the Province, the city must deploy delivery plan for the units with the spirit to strive for higher levels of revenue collection has delivered and save the regular expenses lower levels of spending, Government Affairs.

6/the ministries and localities must arrange the expenses in the range of the level of the plan by the Prime Minister (or the credentials for the Ministry of finance, the State Planning Committee). Absolutely not allocated expenses not included in the plan and the wrong policy, the regime has rules. From now onwards all demands arising from shops property, vehicles, repair of large, small, the General Conference ... .... ministries, sectors and localities to strive to arrange, settle within the plans a year has allocated and be the Prime Minister or the Minister of finance.
7/In the operating budget process, if new spending needs arise like: remedial won the disaster presents..... Firstly, departments, units, localities must sort the approved budget; After the case has been ordered, but not guaranteed to be the heads of ministries, ministerial agencies, Government-affiliated agency, Chairman of the Province, the central cities of making additional recommendations which text posted on the Finance Ministry and the State Planning Commission to consider additional funding. After receiving the text of the ministries, local recommendations, the Ministry of finance must actively research the level of process and there dispatches or Exchange directly with the State Planning Commission and the ministries concerned to please add comments about the level of participation. Within 5 days from the receipt of the text or the direct exchange of opinions of the Ministry of finance, the State Planning Commission and the ministries concerned have comments join sent the Finance Ministry, after the aforementioned time if the Agency had no idea to answer then regarded as agreed with the opinion of the Ministry of finance. On the basis of the opinion joined by the State Planning Commission and the ministries concerned, within 15 days from the receipt of the text suggested by the units, the Minister of finance to consider the decision to handle the expenses under 500 million from the reserve source of State budget and reported the Prime Minister said after the open. With regard to the expenses of the Government undertakings yet, no plan or plan beyond on 500 million, then the Finance Minister reported the Prime measure of processor.
In addition, to proactively solve sudden problems arise in emergency aid such as local hunger, overcome the disaster of losing the season. ... The Province, the city should use the social assistance budget have been arranged in the planning and establishment of humanitarian nature on the basis of people's active contributions to the average value of 1 kg of paddy/lao, in quỹdự-room establishment in the province to have its premises (resolution Chairman , The city had a specific regulation in accordance with the actual situation in the locality).
8/to facilitate proactive in conducting the local's budget plan to get additional capital from the central budget, the Finance Ministry will announce plans to complement the local capital for each quarter, which has split out each month on the November 25-30 of the last month of the previous quarter and secured the transfer of funds to the local time at the beginning of every month. The remote Province, the Ministry of finance will transfer the funds sooner with your chi. in case the local trouble about getting additional funding is needed immediately for the Telegraph finance (GOVERNMENT EXCESSIVE Service) to address the timeliness, the Department of finance does not need the additional capital to receive.
9/for the national program such as: combating malaria, goiter, level I, universal education, combating degradation, job programs, greening the bare soil hills bare under the approved project, and. .. Managing the ministries to coordinate with the State Planning Commission, the Ministry of finance allocation plans for the local unit and within the total approved levels, reported the Prime Minister; The governing body is to decide the next allocation account funds (if any) of the program the project but to the Prime contract report submitted to the State Planning Commission, the Ministry of finance.
From 1994 onwards the allocation planned spending must do at the same time with the delivery of planned State budget income.
10, the agency uses the capital NS in TW and local quarterly to plan income has divided by month and reporting assess the use of funding sources, GOVERNMENT EXCESSIVE report expense budget sent to the same financial level. The Ministry of finance and the Department of Industry, the provinces, the city is responsible for general planning and review expense you have broken out, and report the situation to use venture capital quarterly State budget submitted to the Ministry of finance at the latest on the 20th of last month of the previous quarter. At the same time set the report currency State budget years ago posted on the Finance Ministry on time was specified. The case of non-delivery, or slow to send the report and plan the use of capital funds of the State budget and the full quarterly financial authority levels will stop providing the account funding (except the pension and salary) until get full report types. At the same time, the financial agency will send a reminder notice to the governing body to urge implementation of reporting regulations. If after 2 times reported the units, the industry, the local has yet to submit the report to the Minister of Finance reported the Prime (for ministries by TW management and account funding by TW moved on to local) and Director of the Department of Finance reported Chairman , City (for the unit, the local Industry Management) to take measures to handle.
11/the financial agencies and the State Treasury to check each account funding State budget distribution for the object to use, at the same time strengthening control measures expenses. When implementing the State budget allocations; cases detected the false expenses was denied rights granted or deducted from your plan minutes, later, and report back to the unit knew, and sent to the governing body and the financial institutions, the Treasury issued on to comments addressed.
12/To build the plan the State budget annually, ensuring a solid base and full details, ministries, sectors and localities to make summarizing the implementing decision 391, dated November 20, 1991 of the Council of Ministers (Government) of the evaluation of the State enterprises; assumes the number of local businesses, capital money situation, the scale of operations and business results. .. in collaboration with the business licensing authority, the statistical agency, agrarian management, market management. .... hold the number, a scale of State enterprises, the local revenue. On the basis of essential payroll reduction, reorganization of the health system, education, the State apparatus, the handful of payroll, payroll funds, number of students, hospital bed, population and other parameters necessary. .. to prepare for the calculation of annual plans; first and foremost is build in 1994 reached good results (the Ministry of finance will have a circular plan a State budget in 1994 details sent to the unit).
III/terms ENFORCED: this circular have effect from the day the Prime Minister issued Directive No. 132. In the process, if there are difficulties and obstacles the proposal reflects on the Finance Ministry to consider resolution./.