Circular No. 06/2018/TT-BTC amending and supplementing certain provisions of Circular No. 30/2017/TT-BTC dated April 18, 2017 of the Ministry of Finance on advance disbursement of state treasury funds for the state budget.

MINISTRY OF FINANCE -------

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------

Number: 06/2018/TT-BTC

Hanoi, on 24 the 01 Article 2. The receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations shall be carried out in accordance with Decree No. 20/2008/NĐ-CP dated February 14, 2008 of the Government on the receipt, handling of reflections and petitions from individuals and organizations concerning administrative regulations (amended and supplemented by Decree No. 48/2013/NĐ-CP dated May 14, 2013 on amending and supplementing certain articles of decrees related to administrative procedure control and Decree No. 92/2017/NĐ-CP dated August 7, 2017 on amending and supplementing certain articles of decrees related to administrative procedure control).8

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE CIRCULAR NO. 30/2017/TT-BTC DATED APRIL 18, 2017 OF THE MINISTRY OF FINANCE ON TEMPORARY LOANS FROM THE STATE TREASURY TO THE STATE BUDGET

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 24/2016/NĐ-CP dated April 5, 2016 of the Government stipulating the regime for managing the state treasury;

Pursuant to the Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the Law on State Budget Management;June 2024;ch house;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 26/2015/QĐ-TTg dated July 8, 2015 of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

At the proposal of the General Director of the State Treasury;

The Minister of Finance issues this Circular to amend and supplement certain articles of the Circular No. 30/2017/TT-BTC dated April 18, 2017 of the Ministry of Finance on temporary loans from the state treasury to the state budget.No. 30/2017/TT-BTC dated April 18, 2017 of the Ministry of Finance on temporary loans from the state treasury to the state budget (hereinafter referred to as Circular No. 30/2017/TT-BTC) as follows:

Article 1. Amending and supplementing certain provisions of Circular number

Clause 2, Article 3 of Circular No. 30/2017/TT-BTC

1. “Temporary loans from the state treasury to the provincial budget for implementing economic and social infrastructure investment projects under the annual and medium-term public investment plans funded by local budgets shall be decided by the Provincial People's Council and recorded in the annual budget estimates approved by the Provincial People's Council with the aim of accelerating progress, completing and putting into operation projects promptly, and repaying the principal of local government debt decided annually by the National Assembly and the Provincial People's Council.” shall be amended as follows:

2. Mergeđượ Points b and c Clause 2, Article 4 of Circular No. 30/2017/TT-BTCrime Minister cinto point c and amended as follows:

“c) The amount requested for temporary loans from the state treasury must be within the remaining borrowing limit of the provincial budget according to the State Budget Law 2015, guiding documents of the Law, and the amount borrowed in the year by the local budget decided annually by the National Assembly including temporary loans from the state treasury to cover budget deficits and to repay the principal.” Point b Clause 2, Article 6 of Circular No. 30/2017/TT-BTC “b) For temporary loans from the state treasury with a loan period extending beyond the fiscal year,

- The maximum amount of temporary loans from the state treasury for each provincial budget shall not exceed the remaining borrowing limit of the provincial budget. The maximum amount of temporary loans from the state treasury to cover budget deficits of the local budget shall not exceed the budget deficit level of the provincial budget decided annually by the National Assembly and the limit ratio of short-term borrowings to cover budget deficits of the local budget as determined by the competent authority (if applicable). The maximum amount of temporary loans from the state treasury to repay the principal of the local budget shall not exceed the budget estimate for borrowing to repay the principal of the local budget decided annually by the National Assembly and the Provincial People's Council.

3. - The remaining borrowing limit of the provincial budget is determined by the difference between the borrowing balance of the provincial budget in the budget estimate according to Clause 6, Article 7 of the State Budget Law 2015 and guiding documents, and the total borrowing balance of the provincial budget at the time of requesting temporary loans, including: local government bonds, re-lending from foreign loans of the Government, loans from state financial and credit organizations under target programs; temporary loans from the state treasury (excluding temporary loans from the state treasury that are implemented and repaid within the same fiscal year) and other domestic loans according to the law. shall be amended as follows:

- The specific amount of temporary loans from the state treasury for each provincial budget shall be decided by the Minister of Finance.”

Point a Clause 2, Article 7 of Circular No. 30/2017/TT-BTC

a) When there is a need for temporary loans from the state treasury, the Provincial People's Committee shall submit a request for temporary loans from the state treasury to the Ministry of Finance, including:

(i) For temporary loans from the state treasury that are implemented and repaid within the same fiscal year:

4. - A letter requesting temporary loans from the state treasury from the Provincial People's Committee, specifying: shall be amended as follows:

+ The amount requested for temporary loans from the state treasury; the purpose of using temporary loans from the state treasury;

+ The source of funds to repay the temporary loans;

+ The repayment period for temporary loans;

+ Commitments to use the temporary loans for their intended purposes, to repay the temporary loans no later than December 31 of the year the request for temporary loans was made, and other commitments.

- Resolution of the Provincial People's Council or approval letter of the Standing Committee of the Provincial People's Council (in cases between two sessions of the Provincial People's Council) regarding temporary loans from the state treasury.

- List of projects included in the medium-term public investment plan and recorded in the annual budget estimates decided by the Provincial People's Council to use the temporary loan funds, detailed by the total investment capital of each project, the source of implementation funds, the amount of capital already allocated to each project, and the allocation of temporary loan funds.

(ii) For temporary loans from the state treasury with a loan period extending beyond the fiscal year:

+ Loan schedule; sources of funds to repay the temporary loans; repayment schedule for temporary loans from the state treasury;ồ+ Remaining borrowing limit of the provincial budget; total borrowing balance of the provincial budget from all sources at the time of requesting temporary loans, detailed by each source, clearly distinguishing borrowings to cover budget deficits and borrowings to repay the principal;ồ+ The budget deficit level of the provincial budget for the fiscal year requesting temporary loans from the state treasury decided by the National Assembly; the amount borrowed to cover budget deficits in the year requesting temporary loans, detailed by each short-term, medium, and long-term borrowing source; the amount borrowed to repay the principal in the year requesting temporary loans from the state treasury.

+ Commitments to use the temporary loans for their intended purposes, to repay the temporary loans on time, and other commitments., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - Resolution of the Provincial People's Council or approval letter of the Standing Committee of the Provincial People's Council (in cases between two sessions of the Provincial People's Council) regarding temporary loans from the state treasury.

- In cases where temporary loans from the state treasury are for covering budget deficits, additional lists of projects included in the medium-term public investment plan and recorded in the annual budget estimates decided by the Provincial People's Council to use the temporary loan funds, detailed by the total investment capital of each project, the source of implementation funds, the amount of capital already allocated to each project, and the allocation of temporary loan funds are required.

+ The repayment period for temporary loans;

+ Commitments to use the temporary loans for their intended purposes, to repay the temporary loans no later than December 31 of the year the request for temporary loans was made, and other commitments.

- In cases where temporary loans from the state treasury are for repaying the principal, additional budget estimates for borrowing to repay the principal decided annually by the National Assembly and the Provincial People's Council are required.

+ The ceiling of provincial budget loan debt; the total provincial budget loan debt from all sources up to the date of requesting advance payment, detailed by each source, including clearly distinguishing loans for deficit financing and loans for principal repayment;

+ The level of provincial budget deficit for the requested fiscal year, decided by the National Assembly; the amount borrowed for deficit financing in the requested fiscal year, detailed by each short-term, medium-term, and long-term loan source; the amount borrowed for principal repayment in the requested fiscal year;

+ Commitments to use the advance payments for their intended purposes, to repay the advance payments on time, and other commitments;

- The resolution of the Provincial People's Council or the approval letter of the Standing Committee of the Provincial People's Council (in cases between two sessions of the Provincial People's Council) regarding the advance payment of state funds;

- In cases where state funds are advanced to cover deficits, there must be a list of projects within the medium-term public investment plan and recorded in the annual budget estimate approved by the Provincial People's Council for using the advance state funds, detailed by the total investment capital of each project, the funding source for implementing the project, the allocated capital for the project, and the allocation of advance state funds;

- In cases where state funds are advanced for principal repayment, there must be a borrowing estimate for principal repayment decided annually by the National Assembly and the Provincial People's Council;

5. Article 11 of Circular No. 30/2017/TT-BTC shall be amended as follows:

"Article 11. Costs of using state treasury funds and costs of using overdue state treasury funds.

1. Costs of using state treasury funds

The central budget and provincial budgets, when temporarily borrowing state treasury funds, shall be responsible for paying to the State Treasury the cost of using state treasury funds on a monthly basis with a unified rate of 0.21% per month (based on a month of 30 days) no later than the 10th day of the following month from the month in which payment is due, and shall be calculated as follows:For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.Cost of using state treasury funds

Outstanding temporary borrowing balance	=	Actual number of borrowing days in the month	x	0,21%	x	In this context, the actual number of borrowing days in the month (including holidays and public holidays) is counted from the date of capital withdrawal (for the first period of calculating the cost of using state treasury funds) or the first day of the month (for subsequent periods of calculating the cost of using state treasury funds) to the last day of the month for calculating the cost of using state treasury funds or the day immediately preceding the repayment of the temporary borrowing of state treasury funds (for the final period of calculating the cost of using state treasury funds). In cases where the temporary borrowing exceeds the repayment deadline, for the final period of calculating the cost of using state treasury funds, the actual number of borrowing days in the month (including holidays and public holidays) is counted from the first day of the month to the last day of the repayment deadline for the temporary borrowing of state treasury funds as stipulated.
				30

In cases where the central budget and provincial budgets use temporary borrowing of state treasury funds beyond the repayment deadline, the central budget and provincial budgets shall be responsible for paying the cost of using overdue state treasury funds at a rate of 150% of the cost of using state treasury funds specified in Clause 1 of this Article. The cost of using overdue state treasury funds shall be paid in one lump sum to the State Treasury upon recovery of the overdue temporary borrowing and shall be calculated as follows:

2. Overdue costs of using the state treasury

Cost of using overdue state treasury fundsầOverdue temporary borrowing balance

Number of overdue borrowing days	=	In this context, the number of overdue borrowing days (including holidays and public holidays) is counted from the day immediately following the repayment deadline for the temporary borrowing of state treasury funds as stipulated (in cases where the temporary borrowing of state treasury funds is not extended) to the last day immediately preceding the recovery of the overdue temporary borrowing.	x	0,21%	x	150%	In cases where the temporary borrowing has exceeded the deadline but has been extended by the Minister of Finance, the cost of using state treasury funds specified in Clause 1 of this Article shall continue to apply until the end of the extension period."
				30

Point b, Clause 1, Article 12 of Circular No. 30/2017/TT-BTC

"b) Revenue from the costs of using state treasury funds and the costs of using overdue state treasury funds shall be recorded and consolidated into the operational revenue and expenditure of the State Treasury according to the financial mechanism of the State Treasury as prescribed by the Prime Minister."ì Point c, Clause 2, Article 12 of Circular No. 30/2017/TT-BTC

6. "c) Semi-annually (before July 5 each year) and annually (before January 10 each year), the provincial State Treasury shall report on the status of temporary borrowing of state treasury funds, recovery of temporary borrowing of state treasury funds, and revenue from the costs of using state treasury funds, and the costs of using overdue state treasury funds to the State Treasury according to Model 04 issued together with this Circular." shall be amended as follows:

Point b, Clause 1, Article 13 of Circular No. 30/2017/TT-BTC

7. "b) Provincial budget shall be amended as follows:

- When the repayment deadline for temporary borrowing is reached and the temporary borrowing has not been fully repaid, the provincial State Treasury shall send a letter to the People's Committee of the province to notify that the temporary borrowing has exceeded the repayment deadline and the cost of using overdue state treasury funds.ì- After one month from the repayment deadline and the temporary borrowing has not been repaid, the State Treasury shall take the lead and coordinate with the Department of State Budget (Ministry of Finance) to report to the Minister of Finance to issue a notification to the People's Committee of the province regarding the deduction from the provincial budget reserve to recover the temporary borrowing, the cost of using state treasury funds, and the cost of using overdue state treasury funds; instructing the provincial State Treasury to deduct from the provincial budget reserve according to the notification of the Ministry of Finance to recover the temporary borrowing, the cost of using state treasury funds, and the cost of using overdue state treasury funds."

8. Point b, Clause 2, Article 13 of Circular No. 30/2017/TT-BTC shall be amended as follows:

"b) Upon expiration of the repayment deadline and the People's Committee of the province has not repaid the temporary borrowing, the State Treasury shall report to the Ministry of Finance to issue a notification to the People's Committee of the province regarding the deduction from the provincial budget reserve to recover the temporary borrowing, the cost of using state treasury funds, and the cost of using overdue state treasury funds (if any); instructing the provincial State Treasury to deduct from the provincial budget reserve according to the notification of the Ministry of Finance to recover the temporary borrowing, the cost of using state treasury funds, and the cost of using overdue state treasury funds (if any). The cost of using overdue state treasury funds shall be calculated from the latest repayment deadline for the temporary borrowing used for purposes other than those intended."

- When the due date for repaying the advance payment arrives but the advance payment has not been fully repaid, the State Treasury of the province shall send a letter to the Provincial People's Committee informing about the overdue advance payment and the cost of using the state funds beyond the due date;

- After one month from the due date for repayment, if the advance payment has not been repaid, the State Treasury shall take the lead and coordinate with the Department of State Budget (Ministry of Finance) to report to the Minister of Finance for a notification to the Provincial People's Committee about the deduction from the provincial treasury reserve to recover the advance payment, the cost of using the state funds, and the cost of using the state funds beyond the due date; instructing the State Treasury of the province to deduct from the provincial budget reserve according to the notification of the Ministry of Finance to recover the advance payment, the cost of using the state funds, and the cost of using the state funds beyond the due date.";

9. Point b Clause 2 Article 13 Circular No. 30/2017/TT-BTC shall be amended as follows:

"b) Upon expiration of the repayment period, if the Provincial People's Committee has not repaid the advance payment, the State Treasury shall report to the Ministry of Finance for a notification to the Provincial People's Committee about the deduction from the provincial treasury reserve to recover the advance payment, the cost of using the state funds, and the cost of using the state funds beyond the due date (if applicable); instructing the State Treasury of the province to deduct from the provincial budget reserve according to the notification of the Ministry of Finance to recover the advance payment, the cost of using the state funds, and the cost of using the state funds beyond the due date (if applicable). The cost of using the state funds beyond the due date is calculated from the latest due date of the advance payment used for non-intended purposes.";

10. Article 14 of Circular No. 30/2017/TT-BTC stipulates the responsibilities and authorities of relevant organizations regarding the temporary advance of state budget funds, which shall be amended as follows:

"1. The Ministry of Finance

a) Decides on the temporary advance, the amount of the advance, the term of the advance, and the progress of withdrawing temporarily advanced state budget funds for the central budget and provincial budgets;For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.b) Decides on extending the temporary advance for the central budget and provincial budgets in accordance with Article 10 of this Circular;

c) Decides on the measures to handle overdue temporary advances of state budget funds for the central budget; the deduction from provincial budget reserves to recover temporary advances, expenses using state budget funds, and overdue expenses using state budget funds in accordance with Article 13 of this Circular;

d) Reports periodically every six months and annually to the Prime Minister on the situation of temporarily advancing state budget funds for the state budget.

2. The State Budget Department (Ministry of Finance)

a) Reports to the Minister of Finance the measures to handle overdue temporary advances of state budget funds for the central budget;

b) Cooperates with the National Treasury to implement temporary advances, repayment of temporary advances, and payment of expenses using state budget funds of the central budget in accordance with regulations;

c) Cooperates with the National Treasury to report to the Minister of Finance for consideration and decision on temporary advances, extension of temporary advances of state budget funds for the central budget and provincial budgets; deduction from provincial budget reserves to recover temporary advances of state budget funds, expenses using state budget funds, and overdue expenses using state budget funds.

3. Provincial People's Committees

a) Is responsible for implementing temporary advances and using temporarily advanced state budget funds in accordance with the Resolution of the Provincial People's Council or the approval letter for temporary advances of state budget funds from the Standing Committee of the Provincial People's Council, in accordance with the purpose approved by the Ministry of Finance;

b) Directs the Department of Finance to repay temporary advances, pay expenses using state budget funds, and overdue expenses using state budget funds (if any) in accordance with regulations.

a) Implements temporary advances of state budget funds, is responsible for the accuracy of the data in the Temporary Advance Withdrawal Notice sent to the Provincial National Treasury; manages and uses the temporarily advanced funds according to the assignment of the Provincial People's Committee;

4. Provincial Finance Departments

b) Takes the lead and cooperates with the Provincial National Treasury in implementing temporary advances, repayment of temporary advances of state budget funds, and payment of expenses using state budget funds, overdue expenses using state budget funds (if any) in accordance with regulations;

c) Reports the situation of using temporarily advanced state budget funds to the Provincial National Treasury in accordance with point b, Clause 2, Article 12 of this Circular."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." a) Takes the lead and cooperates with the State Budget Department to report to the Minister of Finance for consideration and decision on temporary advances; extension of temporary advances of state budget funds for the central budget and provincial budgets; deduction from provincial budget reserves to recover temporary advances, expenses using state budget funds, and overdue expenses using state budget funds in accordance with this Circular;

b) Implements temporary advances of state budget funds according to the decision of the Minister of Finance;

5. The National Treasury

c) Manages and uses the revenue from expenses using state budget funds, overdue expenses using state budget funds in accordance with the law;development d) Summarizes and reports periodically every six months and annually to the Ministry of Finance to report to the Prime Minister on the situation of temporarily advancing state budget funds in accordance with point a, Clause 2, Article 12 of this Circular;

e) Records accounting entries for temporary advances of state budget funds for the central budget in accordance with the law.

a) Based on the Temporary Advance Withdrawal Notice issued by the Department of Finance, the Provincial National Treasury implements the disbursement of temporarily advanced state budget funds for the provincial budget in accordance with point d, Clause 2, Article 7 of this Circular and current laws;

b) Urges (in writing) the Department of Finance to allocate sources to repay temporary advances of state budget funds, pay expenses using state budget funds, and overdue expenses using state budget funds (if any) fully and on time;

c) Calculates expenses using state budget funds and overdue expenses using state budget funds of the provincial budget and implements deductions from the provincial budget reserve to recover temporary advances, expenses using state budget funds, and overdue expenses using state budget funds in accordance with this Circular;

6. Provincial National Treasuries

d) Records accounting entries for temporary advances of state budget funds for the provincial budget in accordance with the law;

e) Reports the situation of temporarily advancing state budget funds, recovering temporary advances of state budget funds, and revenue from expenses using state budget funds, overdue expenses using state budget funds to the National Treasury in accordance with point c, Clause 2, Article 12 of this Circular."For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. Clause 2, Article 15 of Circular No. 30/2017/TT-BTC

"2. Temporary advances of state budget funds approved before the effective date of this Circular but withdrawn after its effective date, and temporary advances of state budget funds extended after its effective date shall apply the rates of expenses using state budget funds and overdue expenses using state budget funds as prescribed in this Circular."

d) Accounting for advance payments of state funds for the provincial budget in accordance with the provisions of the law;

đ) Reporting the situation of advance payments of state funds, recovery of advance payments of state funds, and revenue from costs of using state funds and costs of using state funds beyond the due date to the State Treasury in accordance with point c Clause 2 of this Circular;

11. Clause 2 Article 15 Circular No. 30/2017/TT-BTC shall be amended as follows:

"2. Advance payments of state funds approved before the effective date of this Circular but withdrawn after its effective date, and advance payments of state funds extended after its effective date shall apply the cost of using state funds and the cost of using state funds beyond the due date as prescribed in this Circular.""b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." using the state budget funds and the overdue expenses for using the state budget funds as prescribed in this Circular.”

Article 2. Replacing

Form 02

- The withdrawal notice for the advance withdrawal of state budget funds for provincial budgets,

Form 04

- The report on the situation of advance withdrawal of state budget funds issued together with Circular No.

30/2017/TT-BTC by Model 02,

- The withdrawal notice for the advance withdrawal of state budget funds for provincial budgets,

Form 04

- The report on the situation of advance withdrawal of state budget funds issued together with this Circular.

Article 3. Effectiveness

1. This Circular takes effect from March 10, 2018.

2. State Treasury and relevant agencies, units, organization officials and individuals shall be responsible for implementing this Circular.- UBND, S

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - General Secretary's Office; - President's Office; - Central Party Office and Party Committees; - National Assembly's Office; - Office of the National Assembly; - Government Office; - Central Commission for Party Affairs; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - Central Agencies of Mass Organizations; - People's Councils, People's Committees at all levels,无效Gender at birth: - Provincial Departments of Finance, State Treasury of Vietnam under central cities; - Legal Documents Supervision Bureau (Ministry of Justice); - Official Gazette; - Government Electronic Portal; - Ministry of Finance Portal; - Ministry of Finance Portal; - To be filed: VT, KBNN (375 copies)

DEPUTY MINISTER DEPUTY MINISTER Huynh Quang Hai

Model 04 - Report on the situation of advance withdrawal of state budget funds

(Issued together with Circular No. 06/2018/TT-BTC dated January 24, 2018 of the Ministry of Finance)

STATE TREASURY STATE TREASURY... -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: …../BC-KB….	………on …. the …. year …..

REPORT

Situation of advance withdrawal of state budget funds

Reporting period:...

Unit of measurement: Million dong

Serial number	Index	Amount	Recordingi c Qu.
1	Situation of advance withdrawal of state budget funds		Record in detail the date of each withdrawal and repayment of advance funds during the period. specialized agency under the People's Committee of the province/city.- Opening balance
	- Occurrences during the period
	- Collections during the period
	- Closing balance
	Situation of revenue from expenses using advance withdrawal of state budget funds, expenses using advance withdrawal of state budget funds overdue
2	- Receivables opening balance
	- Revenue from expenses using advance withdrawal of state budget funds occurring during the period
	- Revenue from overdue expenses using advance withdrawal of state budget funds occurring during the period
	- Collections during the period
	- Receivables closing balance
	Model 02 - Withdrawal Notice for Advance Withdrawal of State Budget Funds for Provincial Budgets

Place of Receipt: - State Treasury; - To be filed: VT,...

DIRECTOR  and stamped)intention Occupations and jobs listed in the special heavy, hazardous, and dangerous occupations and jobs catalog and heavy, hazardous, and dangerous occupations and jobs catalog issued by the Minister of Labor, Invalids and Social Affairs.

PROVINCE/CITY PEOPLE'S COMMITTEE….

(Issued together with Circular No. 06/2018/TT-BTC dated January 24, 2018 of the Ministry of Finance)

……/STC-…. DEPARTMENT OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: NOTICE OF WITHDRAWAL OF ADVANCE FUNDS FROM STATE BUDGET	……….on ….. the ….. year ……

To: State TreasuryOBased on Decision No.../QĐ-BTC dated... month... year... of the Minister of Finance approving the advance withdrawal of state budget funds for the provincial/city... budget;

Based on the total outstanding debt of the provincial/city budget (excluding advances withdrawn and repaid within the fiscal year) up to... month... year... amounting to... dong ………………………

Based on the outstanding debt for deficit financing and principal repayment of the provincial/city budget in... year up to... month... year... amounting to... dong; of which, short-term debt is

Based on the current capital needs of the provincial/city... budget;¹;

The Department of Finance... requests the State Treasury... to implement the advance withdrawal of state budget funds for the provincial/city... budget: ………VND²;

Advance withdrawal of state budget funds for the provincial/city budget:

- Debt account:

- Amount in figures: ...............................................................................................................

- Amount in words: .............................................................................................................

Place of Receipt: - As above; - To be filed: VT,...

DIRECTOR (Signature, stamp)

The KBNN records Account: - Amount in figures: ………………………………………………………………	KBNN records: Amount in words: ……... - Cshall Accounting department records the ledger on: ……..
- (name) ……………………………………………………………
Data as of the date of request for withdrawal of advance funds from state budget funds. ………………………….

ACCOUNTANT  and stamped)intention Do not fill in this section if the Minister of Finance's decision approves the advance withdrawal of state budget funds to be repaid within the fiscal year.

HEAD OF ACCOUNTING DEPARTMENT  and stamped)intention Do not fill in this section if the Minister of Finance's decision approves the advance withdrawal of state budget funds to be repaid within the fiscal year.

DIRECTOR  and stamped)intention Occupations and jobs listed in the special heavy, hazardous, and dangerous occupations and jobs catalog and heavy, hazardous, and dangerous occupations and jobs catalog issued by the Minister of Labor, Invalids and Social Affairs.

___________________

¹ Do not fill in this section if the Minister of Finance's decision approves the advance withdrawal of state budget funds to be repaid within the fiscal year.

Do not fill in this section in case the Decision of the Minister of Finance approves the advance payment of state funds to be repaid in the fiscal year;i approving provisional advances from the state budget.to state to repay withinamendbudget.

² Do not fill in this section if the Minister of Finance's decision approves the advance withdrawal of state budget funds to be repaid within the fiscal year.

Do not fill inonthis section in case the Decision of the Minister of Finance approves the advance payment of state funds to be repaid in the fiscal year.