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Circular 33-Tt/lb: About Windows Key Currency Last Year Budget

Original Language Title: Thông tư liên tịch 33-TT/LB: Về việc khoá sổ thu chi ngân sách cuối năm

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The CIRCULAR on the tags window budget revenue last year _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the work of tags shared currency budget last year was a task that the industry, the level of the enterprises, economic institutions, administrative agencies and the State must proceed to finish a year made business plans and make the task of collecting the State budget expenditure in order to properly evaluate the financial economic activity levels, the implementation of the present work, the experiences of economic efficiency and enhance performance, improve the quality and level of financial-economic management.
The Windows key currency last year as good budget will help for the units, enterprises, the Agency established the total settlement was adequate policies and reflects the true business results, financial activity and contest the State budget.
To make uniform the Windows key currency annual State budget, Ministry of finance-banking regulations the following specific points: I-WINDOWS KEY DEADLINES, 1/the tags window state budget income last year at the State Bank facility (the district, County, and town) uniformly conducted late in the day to work on December 31 of that year.
2/The telephone expense results, budget funds granted to 31/12 each year will follow the following deadlines: – From the Bank of the district, the County, your town on the Bank of the city, in on January 2 next year.
-From the City Bank of the State Bank in Central on January 3 next year.
When the State Bank of the Telegraph supply for State Bank supervisor, must send a telegraph report that for the same level of financial authority (note the exact calculation of the Fund's existing budget levels by themselves).
3/the content of the radio Telegraph on 20 as stipulated in the accounting state budget funds in the State Banking Agency granted issued decision No. 214/NH-QD on 28/12/1979 and no. 148 on 15/7/1981 of the State Bank of Vietnam now adds 4 targets :-Currency central budget type 9-the local budget Revenue Type 9-the central budget type 11-local budget expenditure type 11 II-up to TRANSFER FUNDS and RELEASED "CZECH" 1/To the Unit estimates the cost of spending before key State Bank window, the final deadline to solve the approval limits , distribution limit message transfer and transfer of funding levels are determined based on the time of paperwork from place to place limit approval received kinhphí, or limit expenditure for moving on to the base could use to be timely, the regulations are as follows: a. for the central budget.
The Finance Ministry and the central State Bank of unity of time finally to solve the approval limits, transfer paper and newspaper distribution limits for the central unit and moved the subsidies of the central budget for the budget, the city is as follows :-before the end of the working hours on December 18: for central units stationed in the province of: Matthew South (from Quang nam-Danang back in), the province of Binh Tri Thien, Nghe Tinh, Ha Tuyen, son la, Lai Chau, Hoang lien son, Cao Bang, lang son and Quang Ninh.
-Before the end of the working hours on December 20: for the unit are located in the other provinces (except in Hanoi).
-Before the end of the working hours on Dec. 23: for the unit based in Hanoi.
The unit of the central level I estimate based on the duration specified on the actual situation of the sector and that the distribution plan limits for the subdivisions.
b. for the local budget The Financial Facility, along with the State Banking Department, the city; the Finance Committee reviews both the district, along with County State Bank premises, based on general principles, unified regulating the deadline finally solve the approval, and kinhphí transfer limit distribution of the budget level for the unit plan, consistent with the specific situation of each locality.
2/to secure the Czech "released" with enough time to return the bank where custody the previous limit on December 31 (may cancel the excess limit last year) all the units in the estimation of the level of the budget are to suspend release of the type "security" checks of the current level of annual budget before 16 hours on December 25, State Bank where the term depository the level of financial authority and the Council is not responsible for settling the case by issuing "checks" the time limit on the validity check is 5 Labor Day holidays told Czech genus).
III-COMPARE, review and SUBMISSION OF REPORTS, TRANSFER ACCOUNT BALANCES of DEPOSITS ESTIMATION UNITS LAST YEAR 1/total estimation units are to disposition of the plan against the State Bank where the transaction of the deposit account balance of his unit, the procedures filed out into the budget the amount of money in excess supply budget capital (surplus funds) or the revenues of the budget submission (currency, currency ...) before December 25. The balance in the deposit account, if need to move on to the next year to use spend (money) is not in the budget, funding was granted for the year after ... then need to establish specific statements, opinions of the State where the bank account hosting , and then bring that statement to financial institutions to get the comments agreed to move on to the next year. This work was conducted during the period from October 26 to December every year.
2/the review balance transfer account deposits of the estimation units are defined as follows: – the Ministry of Finance (State budget in Hanoi) to browse for the central unit based in Hanoi. The Administration at Ministry of finance state budgets in permanent stations in Ho Chi Minh City, browse for the central unit based in Ho Chi Minh City.
-The financial Department of the province and the city to browse for units in the budget estimates, the city and was the Finance Ministry's authorisation browse for central units stationed in the province.
The Finance Committee reviews both district browser for units of the district budget estimation and authorized by the Ministry of finance and the Department of financial company, browse to the central unit and the plays in his district.
-The unit of the army and public security people want to transfer the amount, payable not charged to the budget, then to continue spending to do the suggested text with State Bank where the transaction.
3/to end on December 31, the Bank only basis for transition to the year after the funds have been approved financial institutions. The rest will extract filed out into the budget of each level. In addition the State-Bank basis should check carefully if the other deposit discovered in the capital budget, also to survive while the collation and declaration procedures also review filed out into the budget levels. Particularly for the funds of the military units and the police people do not do the recommended procedures according to point (2) on the basis of State Bank transfer out of deposit accounts of the Finance Bureau, the Defense Department and the Finance Department of the Interior.
With regard to the number of Communist Party of Vietnam and the number of funds in advance for next year's financing unit was transferred the following year to spend, State Bank not base extract filed into the budget on December 31.

Best to avoid the following situation on the Windows key then the budget crisis suggestion back units currency, or by the unit itself is not interested in making a full and proper procedure limits before the tags window, or the State Bank of the basis for the unit switches to the following year funds that financial institutions did not browse or excerpt submitted both to the budget funds that financial institutions have to browse to switch to next year.
4/after quoting filed off the balance of the deposit accounts of the units on estimation of budget levels, the State Bank to set base pallet of extract of each unit, filed in each level of the budget to send before June 5, the following year for:-Ban-financial district , on the balance of the deposit already paid into the budget of the district, the County.
-The State Bank of the city, on the balance of the deposit already paid into the budget of the Department, the city and the central budget.
The State Bank of the city, General statements of the Bank facility to send before April 10, after the Department of financial Company, for the balance of deposits estimation was quoted in the budget submission, to the city.
-Central State Bank (2) balance of deposits estimation was quoted on the central budget submission to central banks save 1 a and 1 a on a General sent to the Finance Ministry before 31 January of the following year.
IV – PREPARING FUNDING SPENDING for NEXT YEAR: BEGINNING To prepare an expense spending for early next year, from the beginning of December, before all the ministries, departments, the Department of company owner is responsible for planning the following year quarter income and working with financial institutions and the Central Bank Council to timely notify the Distributor CAP or transfer of funds equal pay in accordance to instructions in article 4 above to the subdivisions have funds to spend from its beginning the following year.
V-GENERAL PROVISIONS The estimation units, financial agencies and the State Bank as well as investment banks and build the levels need to be really thoughtful preparation plan to work the key books are fast, compact, does not extend the time, hindering the finalization in guaranteed end time control specified in article 25 of the design mode GOVERNMENT EXCESSIVE payments by the Ministry of Finance has issued under the text of the TC 203/QLNS on 30/9/1978.
-End of January for the level budget-End-February against the provincial budget-End of March for the budget level TW 2/To ensure reports are accurate, two financial industry and State Bank should proceed strictly the collated data and signatures on statements of each sector , before sending it to the upper level and relevant bodies under article 49 of the accounting regime the State budget by the Ministry of Finance issued under the text of the TC 203/QLNS on 30/9/1978.
3/the time limit specified above, if the duplicate on the annual holidays such as Sunday or holidays every year that the banking and financial bodies unable to layout work is then to enforce earlier than 5 days (i.e. before the holidays).
4/these regulations are enforced for the Windows key currency last budget in 1982 and was executed for the Windows key currency of the budget the following year.
The case need to modify terms, the Ministry will have additional instructions text.
Ask the Director and financial Director of the SBV, the city popular for financial institutions and the Bank district, County, town and the Unit estimates the level of mastering the rules on to organize the tags income annual budget book , and through that draw the experience reflected on the Set of additional proposals, amendments necessary in order to achieve better results in this work.