Circular No. 102/2015/TT-BTC guiding the preparation of the state budget estimate for 2016

CIRCULAR

Guidelines for preparing the state budget estimate for 2016

_____________________

 

Pursuant to DecreeNo. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;June 2024;Decision No. 6/2003 of the Government detailing and guiding the implementation of the State Budget Law;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS||

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on Decision of the Director of the State Budget Department;

The Minister of Finance issues this Circular guidelines for preparing the state budget estimate for 2016.

PART I

ASSESSMENT OF STATE BUDGET TASKS IN 2015 2015

Article 1. General Provisions

1. Basis for assessing state budget tasks (SBT) in 2015

a) The SBT for 2015 was approved by the Thirteenth National Assembly through Resolution No. 78/2014/QH13 dated November 10, 2014 of the Thirteenth National Assembly on the state budget estimate for 2015, Resolution No. 79/2014/QH13 dated November 14, 2014 of the Thirteenth National Assembly on the allocation of the central state budget (CSB) for 2015, Decision No. 2138/QĐ-TTg dated November 28, 2014 of the Prime Minister on allocating the state budget estimate for 2015, Decision No. 2375/QĐ-TTg dated December 28, 2014 on allocating the capital investment plan from the state budget for 2015; other decisions on supplementing the budget during the implementation of the state budget in 2015.

b) Directives of the Government and the Prime Minister including: Resolution No. 01/NQ-CP dated January 3, 2015 on key tasks and solutions to guide the implementation of the socio-economic development plan and the state budget estimate for 2015; monthly regular meetings of the Government; Directive No. 06/CT-TTg dated April 21, 2015 on strengthening guidance to implement financial tasks and state budget management in 2015.

c) Circular No. 211/2014/TT-BTC dated December 30, 2014 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2015.

d) The situation of implementing financial tasks and state budget management in the first six months; measures to strive to exceed the state budget estimate for 2015 in the remaining months decided by competent authorities.

2. In addition to the bases mentioned in Clause 1, Article this, ministries, central agencies, and localities when evaluating the results of revenue and expenditure of the state budget in 2015 need to closely follow legal changes (Laws amending and supplementing certain articles of Laws on Taxation, Investment, Public Investment, Management and Use of State Capital for Business Operations at Enterprises, Enterprises, and guiding circulars of these Laws); conclusions and recommendations of functional agencies regarding administrative reform, inspection, audit, complaint resolution, anti-corruption when implementing revenue and expenditure of the state budget; strengthen financial discipline, prevent tax loss, transfer pricing, recover tax arrears, reduce the rate of overdue tax; results of implementing social security policies, policies for policy families, people with meritorious service, poor households, ethnic minorities, remote areas; ensure funding for national defense, security, political stability, and social order.

Article 2. Assessment of the situation of implementing state budget revenue tasks

Based on the results of state budget revenue in the first six months, forecast production and business conditions, market price trends, review and assess factors affecting revenue increases and decreases, propose management measures to strive to exceed the state budget revenue target approved by the National Assembly and People's Councils at all levels. When assessing, focus on the following main contents:

1. Analyze thoroughly the reasons affecting state budget revenue in 2015 in the context of continued economic stability, positive recovery in economic growth rates, many sectors and fields showing good growth rates. Specifically: Production and business operations, import-export activities of enterprises and economic organizations under various economic components affected by various factors (input costs, access to credit, purchasing power,...); results of implementing production volume and consumption targets of major products; selling prices, profits; retail sales growth rate and service revenue; industrial value-added growth rate; increase or decrease in investment capital of various economic components; ability to access credit to implement new investment projects, expansion investments, deepening investments of enterprises.

Ministries, sectors, and localities proactively calculate the impacts on state budget revenue increases and decreases according to specific causes (oil price reduction directly affects state budget revenue but positively impacts production and business operations; electricity price adjustment increases input costs; reduced prices of agricultural, forestry, and aquatic products; implementation of tariff reductions under international integration commitments impacting production and business operations and import-export activities;...).

2. Assess the implementation and results of revenue measures according to Resolution No. 01/NQ-CP dated January 3, 2015 of the Government, Directive No. 06/CT-TTg dated April 21, 2015 of OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on ||ệc the Prime MinisterThis Resolution takes effect from the date it is adopted by the National Assembly.a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);无效 đperiodto strengthenonfinancialitselfc hiện nhiệmber v||| management of the state budget in 2015;itselfc hiệimplementingt Tthe Taxpolicies Lawsệmber v||| and statecouncillORS budgetpoliciesd) INFRASTRUCTURE SERVICES INCLUDING OFFICE SPACE AND NECESSARY EQUIPMENT."Deputy ministers of ministerial-level agencies,a revenue|||tasksẽaccordingn lto theonResolutions无效of thepolicies Nationalof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsAssembly;Deputy ministers of ministerial-level agencies,andof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs19 ||| b) The content of training and summary of work must be determined in the annual work plan of the agency or unit and approved by the competent authority with approval power, except in cases where urgent tasks are carried out according to instructions.rime Minister cm budgetonmeasurest Ttoỹ assess|||State Capital Investment and Business Corporation.Deputy ministers of ministerial-level agencies,No. 99/2019/NĐ-CP dated December 30, 2019t Tu pursuant to Law 65/2020/QH14 and Law regulations issued pursuant to Decision 71/2022/QH15đổamending and supplementing certain articles of the Civil Servants Law and the Civil Servants Law dated November 25, 2019;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP
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(corporate income tax, personal income tax, value-added tax, resource tax,...).

5. Evaluate the results of cooperation at various levels and sectors in addressing difficulties arising in management, urging, and collecting State budget revenues, selling state assets through public auctions, land use rights auctions, and organizing inspection, supervision, debt recovery, tax arrears prevention, smuggling, trade fraud, transfer pricing, enhancing the effectiveness of tax laws; promoting and diversifying forms of tax law promotion, support, and consultation for businesses and the community; administrative reform in tax and customs procedures to facilitate businesses.

6. Evaluate the results of fee and charge collection, administrative violation fines for the first six months and the whole year of 2015.

Article 3. Evaluation of the implementation of investment capital disbursement tasks

1. Evaluation of the allocation and organization of implementation of investment capital disbursement in 2015

a) Evaluation of the situation regarding the allocation and assignment of the investment capital disbursement budget for 2015

- Allocation of the investment capital disbursement budget for 2015 for projects and works completed before 2014 that have not been adequately funded; funding for counterpart projects using ODA and preferential loans; works and projects completed in 2015, ongoing projects, and newly initiated projects.

- Time of allocation and plan assignment to project owners (consistent with the total investment amount index; domestic and foreign capital structure; economic sector structure).

- Results of allocating the budget to recover pre-funded state budget funds and settle construction debts from the state budget.

b) Evaluation of the implementation of investment capital disbursement tasks in 2015

- Evaluation of the situation regarding the establishment, review, approval of investment policies and investment decisions for public investment projects and adjustments to public investment projects (if any) in accordance with the Law on Public Investment and government directives.

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Each loan program should clearly define its scope and beneficiaries; results of activities, loan balances, interest rates collected, interest rate differences subsidized; borrowing conditions; access to credit.councillORSc) The situation regarding the implementation of national reserve in 2015 (national reserve in physical form by commodity group; level of reserve for essential goods); plans for the exchange, import, and export of reserve commodities, free distribution, and increased purchases of reserve commodities (details on types, quantities, values) to strengthen the national reserve force to promptly meet requirements for disaster prevention, firefighting, epidemic control; ensure food security; ensure national defense, security, and social order.ầreportn l||national||itself 按照法律规定和国防部的要求进行； forwardednational||policies||đổ||||| ảopolicies hoperiod||ầ||||| Ministry of Finance fordevelopment organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPforcemennational||ìealth OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, || ||||This Resolution takes effect from the date it is adopted by the National Assembly.urging, handling tasks according to the assignment||| QuNo.i s|||||policiest đcouncillORSu.

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- Evaluate the final settlement of completed investment projects, including those that have been completed but not yet settled according to the regulations until June 2015 and for the year 2015; those that have been completed but not yet settled, reasons and solutions to resolve, recover, collect, and manage resources (including state budget funds from the Treasury);ìN ||| declaration of customs import procedures.ình quypolicies||itself ||ầ||õ: sNo. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;itself ||đượ ||policies||councillORSfor acquisition, reacquisition, or renunciation of Vietnamese nationality.policieslate hpolicies|| ||itself - Within a maximum of 10 working days from the date the purchase contract between the budget unit, the investor and the supplier, provider of goods and services, contractor becomes effective, the budget unit or investor must submit the contract along with the commitment spending request to the State Treasury where transactions take place. If the purchase contract does not specify the effective date, the time limit mentioned above shall be calculated from the date of signing the purchase contract.policiesa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.policieslate hpolicies||No. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;itself ||đượ || forwardednationalc standardpolicies||n l||đổ lintention.

- Evaluate the final settlement of completed investment projects, including those that have been completed but not yet settled according to the regulations until June 2015 and for the year 2015; those that have been completed but not yet settled, reasons and solutions to resolve, recover, collect, and manage resources (including state budget funds from the Treasury);ìN ||| declaration of customs import procedures.ì|||||||ồ||n l nnational ||ồArticle 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management BoardsNo.||development cn l ||ồocess xperiodm ứhe comồ||period||ớ||development thitselfc hiệ||itself ||ìealth đầ||in hperiod organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ầc) Participating in assessing the conditions of food production and business establishments in the area according to the分级回复

2. Evaluate the results of implementing the task of disbursing support for development in 2015

a) The situation of implementing preferential credit investment by the State (total credit growth rate, sources of capital to implement the credit growth plan including recovered loans, capital mobilized from domestic and foreign organizations and individuals, state budget capital to subsidize interest rate differences,...); beneficiaries; scope of preference; responsible bodies for implementing credit policies; solutions for adjusting and regulating capital; credit quality; interest rates (basis for determining interest rates, interest rate levels, preferential credit interest rate policy in case market interest rates change); administrative reform in loan approval procedures.

b) The situation of implementing policy credit for poor households; student credit; credit for job creation and labor export; clean water and environmental sanitation credit in rural areas; housing credit in flood-prone areas in the Mekong Delta;... Each lending program needs to clearly define the scope and target; activity results, outstanding loans, interest rates, newly generated interest rate subsidies; borrowing conditions; access to credit.

c) The situation of implementing national reserve in 2015 (national reserve in physical form by group; level of essential goods reserves); plans for exporting, importing, exchanging national reserve goods, issuing without payment, purchasing additional national reserve goods (details on types, quantities, values) to strengthen national reserve forces to promptly meet requirements for disaster prevention, firefighting, epidemic control; ensure food security; ensure national defense, security, and social order.

Article 4. Evaluation of the Implementation of Regular Expenditure Tasks

1. Evaluate the situation of implementing the State Budget (SB) estimate for the first six months of the year and the forecast for the whole year 2015 (implementing budget allocation, transferring estimates, executing estimates, etc.) according to each expenditure field assigned by the State to Ministries, central agencies, and localities in 2015. Evaluate the results of achieving objectives, tasks, large programs, and projects of each Ministry, sector, field, and locality; difficulties, obstacles, and proposed measures to address them.

2. Report on the results of determining the amount temporarily withheld for regular expenditure for the last eight months of 2015 of agencies, units, and all levels of local state budgets (LSB) according to Directive No. 06/CT-TTg dated April 21, 2015, of the Prime Minister on strengthening guidance and implementation of financial tasks and the State Budget in 2015 and the guidance of the Ministry of Finance in Circular No. 5652/BTC-NSNN dated April 27, 2015.

3. Evaluate the results of cutting and reducing allocated funds in the annual estimate of Ministries, central agencies, and localities but not allocated or implemented by June 30, 2015, or not approved, or not organized for bidding.

4. Evaluate the results and difficulties, obstacles arising from the implementation of tasks, mechanisms, policies, and expenditure systems, and propose immediate solutions to be implemented in 2015, specifically:

a) Regarding systems and policies

Evaluate the implementation of social welfare policies, policies for the elderly, people with disabilities; health insurance support policies for the poor, children under six years old, near-poor individuals, students, and households engaged in agriculture, forestry, fisheries, and salt production; policies for those participating in wars to protect the country and international missions; housing support policies for households with meritorious contributions to the revolution; policies for poor and near-poor households, ethnic minorities, and people in particularly difficult areas (programs to quickly and sustainably reduce poverty in poor districts; support for land for production, residence, houses, and drinking water for poor ethnic minority households with difficult living conditions;...); policies supporting boarding and semi-boarding students, students studying in schools in areas with extremely difficult economic and social conditions; electricity subsidy policies for poor households and social policy households; policies for young intellectuals voluntarily participating in rural and mountainous development from 2013 to 2020; policies supporting disease prevention and disaster mitigation, relief, and recovery for people; policies supporting fishermen encountering risks when fishing offshore; interest rate support policies and subsidies for post-harvest losses for agricultural and aquatic products;... Overall evaluation of all policies and systems; review and identify overlapping and redundant contents to propose integration or abolition of unsuitable policies and systems.

b) The situation and results of implementing the mechanism of self-management and responsibility for personnel establishment and administrative management expenses according to Decree No. 130/2005/ND-CP dated October 17, 2005, and supplemented and amended by Decree No. 117/2013/ND-CP dated October 7, 2013, of the Government.

c) Evaluate the implementation of the self-management mechanism for public service units in specific fields according to Government Decrees (Decree No. 43/2006/ND-CP dated April 25, 2006, Decree No. 16/2015/ND-CP dated February 14, 2015, Decree No. 115/2005/ND-CP dated September 5, 2005, Decree No. 96/2010/ND-CP dated September 20, 2010, Decree No. 85/2012/ND-CP dated October 15, 2012), Resolution No. 77/NQ-CP dated October 24, 2014, of the Government on piloting reforms in the operation of public higher education institutions from 2014 to 2017, Resolution No. 93/NQ-CP dated December 15, 2014, of the Government on some mechanisms and policies for developing healthcare.

d) Evaluate the implementation of the program of action of the Government issued according to Resolution No. 40/NQ-CP dated August 9, 2012, of the Government and the reform of operational mechanisms, financial mechanisms, and salaries linked to unit performance according to Conclusion No. 63-KL/TW dated May 27, 2013, of the 7th Plenary Session of the 11th Central Committee on some issues of salary policy reform, social insurance, preferential benefits for the war wounded, and orientation towards reform until 2020.

e) Ministries, central agencies, and localities report specifically on the implementation of the first six months and the full year regarding tasks assigned in Decision No. 695/QĐ-TTg dated May 21, 2015, OrderDeputy ministers of ministerial-level agencies, Nationalớof the Prime Minister roadDeputy ministers of ministerial-level agencies, BB 1.1on ||ệissuing the Action Planperiodto implementdevelopmentthe Programitselfc hiệof the GovernmentcouncillORS đcouncillORSThis Circular takes effect from February 12, 2024, and applies to distance learning bachelor's degree programs admitted after the date this Circular comes into force.No. 16/2015/ND- CP dated February 14, 2015 concerningDeputy ministers of ministerial-level agencies,a PrimeDeputy ministers of ministerial-level agencies, BB 1.1on the Mechanismpolicies organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.itself c QuDeputy ministers of ministerial-level agencies, cDeputy ministers of ministerial-level agencies,of PubliccouncillORS sitself Service Units.ệ||

e) Some key points to focus on in evaluating State Budget expenditure fields:

- Education, training, and vocational training

Evaluate the results of implementing policies on tuition fee exemptions and reductions and support for educational expenses according to Decree No. 49/2010/ND-CP dated May 14, 2010, and Decree No. 74/2013/ND-CP dated July 15, 2013, of the Government amending and supplementing certain articles of Decree No. 49/2010/ND-CP up to the end of the second semester of the 2014-2015 academic year and any subsequent replacement decrees; Resolution No. 77/NQ-CP dated October 24, 2014, of the Government on piloting reforms in the operation of public higher education institutions from 2014 to 2017.

Ministries and central agencies direct public higher education institutions that have been OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, approved for the Pilot Schemeệto evaluate the Pilot SchemedevelopmentLess than 100 million VND, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPc mớand reportpolicies hoperiodorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. đ|||on its implementation||| 1. The economic and technical standards prescribed in this Circular are the maximum levels, ensuring accurate and sufficient costs to complete the provision of public services according to quality criteria and standards. tipoliciesa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.||| and progresspolicies2- The information does not belong to the priority list of warning signs.n l in 2015; ensuredevelopmentthat these institutions 2. Mr. Nguyen Manh Hung, Member of the Party Central Committee, holds the position of Minister of Science and Technology.ệm cDeputy ministers of ministerial-level agencies,fulfill their commitmentsin as outlined in the Pilot Scheme;|||c đ ||| c đperiodpursuant to DecisionBriefing signed on February 18, 2025ensureệpowers as prescribed by law and other tasksitselfc hiệthat Ministries,policiessectors, and 2. Mr. Nguyen Manh Hung, Member of the Party Central Committee, holds the position of Minister of Science and Technology.ệm cDeputy ministers of ministerial-level agencies,agencies monitor,|||inspect, ||p tof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsnh according to the provisions of Article 3 of this Law which have been received but exceed the time limit for resolution without issuing results according to the Investment Law No. 61/2020/QH14 which has been amended and supplemented by Law No. 72/2020/QH14 shall continue to be implemented according to the provisions of the Investment Law No. 61/2020/QH14 which has been amended and supplemented by Law No. 72/2020/QH14.无效supervise,ệand verifydevelopmentthe implementation of the Pilot Scheme at these institutions;ớn dFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS||ỗ trnational and ensure|||c đ ||| c đperiodpursuant to DecisionBriefing signed on February 18, 2025powers as prescribed by law and other tasksitselfc hiệthat public higher education institutionsdevelopmentm shall be used.

comply with the Pilot Scheme.

- Healthcare

Report on the implementation status of the Project to reduce hospital overload approved by Decision No. 92/QD-TTg dated January 9, 2013 of the Prime Minister: The deployment situation at Ministries, the State budget allocated for investment, upgrading infrastructure, purchasing equipment for hospitals, and the capacity to meet human resources requirements for satellite hospitals under the management of localities.

Evaluate the implementation of Decision No. 73/2011/QD-TTg dated December 28, 2011 of the Prime Minister regarding certain special allowances for civil servants, public employees, and workers in public health facilities and anti-epidemic allowances, including a detailed report on the resources for implementing these allowances (State budget, targeted State budget support, income from public services of health facilities, and other lawful revenues).

5. Evaluate the implementation of socialization mechanisms and policies (total resources and resource structure invested by society for industry and sector development; number of facilities invested with socialized resources; achievements; existing issues, causes, and solutions).

In addition, some areas need to supplement the following evaluation contents:

a) Public higher education institutions

Evaluate the degree of autonomy in specialized activities, training (admissions, opening new majors, developing teaching programs and textbooks; organizing and managing training; issuing and managing certificates; scientific research, technology application; international cooperation;...); financial autonomy; organizational structure;...

b) Public healthcare facilities

Evaluate the degree of autonomy of public healthcare facilities in various aspects (autonomy in professional activities, organizational structure, finance); assess the current physical infrastructure in relation to healthcare quality; basic healthcare service prices compared to total healthcare costs to propose appropriate price adjustments based on people's contributions; request for investment in upgrading physical infrastructure and equipment to improve service quality and ensure socialized resources;...

c) Science and technology organizations

Evaluate the issuance and amendment of guiding documents for implementing Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government, Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing Decree No. 115/2005/NĐ-CP, particularly documents guiding financial systems and organizational structures tailored to the characteristics of autonomous science and technology organizations to serve as a basis for determining the extent of genuine financial, organizational, personnel, and international cooperation autonomy.

Article 5. Evaluation of the implementation of National Target Programs, Target Programs, and Projects approved by the Prime Minister for implementation until 2015.

1. Ministries, central agencies, and localities evaluate the allocation, assignment, and implementation of budgets for national target programs (CTMTQG) and target programs (CTMT) in 2015; advantages, difficulties, and obstacles (if any) in implementation. Summarize and evaluate the implementation of national target programs and target programs during the 2011-2015 period; the effectiveness of integrating national target programs and target programs in the region; achievements, existing issues, limitations, causes, and solutions to address them to serve as a basis for building national target programs and target programs for the 2016-2020 period according to Directive No. 22/CT-TTg on developing the socio-economic development plan for 2016-2020 and Directive No. 23/CT-TTg dated August 5, 2014 on planning medium-term public investment plans for 2016-2020 issued by the Prime Minister.

2. For national target programs and target programs implemented with both domestic and foreign sources, carefully evaluate the disbursement of foreign funds, financial mechanisms, and recommendations (if any). Review the medium- and long-term funding commitments of donors for programs and projects using foreign aid to develop additional resource mechanisms to replace corresponding resources in case of declining foreign aid.

3. Evaluate the ability to balance the State budget and mobilize the community to implement national target programs, target programs, and projects in the region. If the mobilization level is lower than expected, clarify the reasons and responsibilities of relevant agencies.

Article 6. Budget for implementing salary adjustment in 2015

Report on staffing, salary fund, allowances, subsidies, additional budget requirements, sources to ensure the basic salary level of 1,150,000 VND/month; staffing, target groups, additional budget requirements to implement Decree No. 17/2015/NĐ-CP dated February 14, 2015 of the Government on additional salaries for cadres, civil servants, public officials, and personnel receiving salaries in the armed forces with a coefficient from 2.34 downwards, Decree No. 09/2015/NĐ-CP dated January 22, 2015 of the Government adjusting pensions, social insurance benefits, and monthly subsidies for retired village cadres; sources to ensure and determine surplus funds from salary reform to be carried over to 2016 (if any). Ministries and central agencies report according to Form No. 15 and 16, while provinces and centrally-administered cities report according to Forms No. 12 and 13 of this Circular.

Article 7. Special points in evaluating the implementation of the State Budget tasks in 2015 by provinces and centrally-administered cities

In addition to the above requirements, provinces and centrally-administered cities shall focus on evaluating the following additional contents:

1. Results of determining the amount temporarily retained at 10% of the regular expenditure budget estimate according to Directive No. 06/CT-TTg dated April 21, 2015 of OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on ||ệc the Prime MinisterThis Resolution takes effect from the date it is adopted by the National Assembly.a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);无效 đperiodto strengthenonfinancialitselfc hiện nhiệmber v||| finance - State Budget in 2015, kpolicies2- The information does not belong to the priority list of warning signs.n l reviewing,ắCOLLECTIONpoliciespreparing toắconductn lmanagementadjustmentsto delay theThis Resolution takes effect from the date it is adopted by the National Assembly.timeitselfc hiệforệmber v||| uncompletedt Tu pursuant to Law 65/2020/QH14 and Law regulations issued pursuant to Decision 71/2022/QH15itself cầimplementation;policies3. Experts, leading scientists, chief engineers participating in national defense and security industrial activities at key national defense industrial facilities and key security industrial facilities.

2. The ability to balance the local budget compared to the estimate, measures already taken and those planned to ensure budget balance including: striving to increase revenue, reduce expenditure, cut costs, utilize remaining financial resources of the locality (salary reform funds, surplus from 2014, financial reserve fund,...). Please specify each source, the amount used, and the remaining amount (if any).

3. Results of implementing social assistance policies; Law on Elderly People, Law on Persons with Disabilities; Decision No. 239/QĐ-TTg dated February 9, 2010 of OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on road, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ct Tpreschool education|||đồầfor children underDepending on the scale of housing, surveying for construction shall be conducted in accordance with the following regulations: 5 years old, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPduring the periodperiodn 2010-2015; Decision No. 60/2011/QĐ-TTg dated October 26, 2011 onpoliciest đcouncillORSpolicies for developingDeputy ministers of ministerial-level agencies,a OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, the supervisioncouncillORSo implement m|||u pursuant to Law 65/2020/QH14 and Law regulations issued pursuant to Decision 71/2022/QH15No. preschool educationdevelopmentduring the period|||đồầ2011-2015; policies for boarding, half-day boarding students; policies for students in remote areasperiodwith difficult economic and social conditions according to Decision No. 36/2013/QĐ-TTg dated June 18, 2013; policies for individuals participating in wars to protect the country and international missions; housing support policies for households with meritorious contributions to the revolution; policies for poor and near-poor households, ethnic minorities, and people living in particularly difficult areas (the poverty reduction program for poor districts according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government; support for land for production, residential land, houses, and clean water for poor ethnic minority households with difficult lives;...); electricity subsidy for poor households and social policy households according to Decision No. 28/2014/QĐ-TTg dated April 7, 2014 of the Prime Minister; policies for young intellectuals volunteering in rural and mountainous areas from 2013 to 2020 according to Decision No. 1758/QĐ-TTg dated September 30, 2013 of the Prime Minister; unemployment insurance policies; support for disease prevention and disaster relief, typhoon, flood, famine relief for the people; policies supporting fishermen encountering risks when fishing offshore; policies providing interest rate subsidies and compensating interest rate differences to reduce post-harvest losses for agricultural and aquatic products;...ỗ trnational hBriefing signed on February 18, 20254. Allocation of State Budget expenditures to implement mechanisms and policies for socio-economic development and poverty reduction such as health insurance policies for the poor, ethnic minorities, children under six years old, support for near-poor people to participate in health insurance, support for households engaged in agriculture, forestry, fisheries, and salt production to participate in health insurance, unemployment insurance policies, policies supporting fishermen; capital allocation situation for planning work,... in the locality.|||aracter, n|||5. Detailed report on budget allocation (including the amount of targeted State Budget support for the local budget - if any) and the use of reserves to fulfill security and defense tasks; prevention, control, and mitigation of natural disasters, epidemics affecting humans and livestock, crops; the situation of using reserves up to June 30, 2015. 6. Accurately calculate the additional budget requirements for supporting rice producers and localities producing rice as stipulated in Decree No. 42/2012/NĐ-CP dated May 11, 2012 of the Government on managing and using rice-growing land.ỗ trnational gperiod7. Evaluate the implementation of policies exempting water resource fees in the locality; the implementation of exemptions on various contributions according to Directive No. 24/2007/CT-TTg dated November 1, 2007 ofBriefing signed on February 18, 2025relevant regulationsperiodonThis Resolution takes effect from the date it is adopted by the National Assembly.energy in fees, taxes,itselfpolicies for collecting and managing various contributionsonu inspectionệfrom the people.policies 8. Evaluation of the allocation and disbursement of land use fee revenues for investment in local infrastructure projects, implementation of cadastral surveys, issuance of land use right certificates, and the allocation of land development funds from land use fees and land rental fees as stipulated in Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government.9. Situation of capital mobilization for infrastructure investment (including the situation of capital mobilization and allocation to repay principal and interest up to June 30, 2015) as stipulated in Clause 3, Article 8 of the State Budget Law, including: beginning-of-year debt balance, estimated annual mobilization, timely debt repayment, estimated debt balance as of December 31, 2015 (for Hanoi and Ho Chi Minh City, evaluate capital mobilization according to the special fiscal and budget mechanism of the locality prescribed by the Government); debt situation and borrowing and repayment of the local budget detailed by each source of borrowing (issuing bonds, borrowing foreign loans of the Government, borrowing from the Vietnam Development Bank, borrowing from the Treasury and other borrowings); projected sources of repayment for the year.

10. Evaluation of the implementation of programs for strengthening irrigation canals, rural transportation, village industry infrastructure, and aquaculture infrastructure (including results achieved and timely repayment of principal).

5. Report specifically on the allocation of the state budget (including the amount of targeted state budget support for local budgets - if any) and the use of contingency funds to fulfill tasks related to national security and defense; preventing, mitigating, and responding to natural disasters, epidemics in people, livestock, and crops; the situation of using contingency funds up to June 30, 2015.

6. Accurately calculate the need for additional funding to support rice producers and localities producing rice as stipulated in Decree No. 42/2012/ND-CP dated May 11, 2012 of the Government on land management and use for rice cultivation.

7. Evaluate the implementation of policies exempting water resource fees in the locality; the implementation of exemptions for various contributions as stipulated in Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister. OrderDeputy ministers of ministerial-level agencies, Nationalớenergy Standing Committee of the National AssemblyDeputy ministers of ministerial-level agencies, the Prime MinisterThis Resolution takes effect from the date it is adopted by the National Assembly.a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn ch无效The Director bears responsibility before the law, before the Bureauệpowers as prescribed by law and other tasksitselfc hiệ||councillORSnh cDeputy ministers of ministerial-level agencies,||t T|| ||ệ |||||||đổ For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;|||||n l||Deputy ministers of ministerial-level agencies,||

8. Evaluate the allocation and disbursement of revenue from land use fees for investment in local infrastructure projects, implementation of cadastral surveys, issuance of land use right certificates, and the allocation of land development funds from land use fees and land rental fees as stipulated in Decree No. 43/2014/ND-CP dated May 15, 2014 of the Government.

9. The situation of mobilizing investment capital for infrastructure (including the situation of mobilizing and allocating capital to repay principal and interest by June 30, 2015) as stipulated in Clause 3, Article 8 of the State Budget Law, including: beginning-of-year debt balance, estimated annual mobilization, debt repayment due, estimated debt balance mobilized by December 31, 2015 (for Hanoi and Ho Chi Minh City, evaluate capital mobilization for investment under the special financial-budget mechanism of the locality as prescribed by the Government); debt situation, borrowing and repaying of local budgets detailed by each source of borrowing (issuing bonds, re-lending foreign government loans, borrowing from Vietnam Development Bank, Treasury borrowing and other borrowings); projected sources of repayment for the year.

10. Evaluate the implementation of programs to reinforce irrigation canals, rural transportation, village infrastructure, and aquaculture infrastructure (including results achieved and principal repayment when due).

11. For certain provinces and cities with potential budget revenue shortfalls, assess the reorganization of expenditure tasks in priority order to propose measures for reducing or postponing the implementation of non-essential expenditure tasks; and corresponding implementation solutions.

12. Evaluate and analyze the situation of revenue and expenditure from lottery proceeds from various perspectives: the structure of lottery revenue as a percentage of local budget revenue; distribution of lottery revenue (taxes paid, prizes awarded to customers, costs for ticket sales agents, printing costs, enterprise management expenses, and fund allocations); the rate of unsold tickets; the use of lottery revenue to invest in important social welfare projects in the locality, focusing on investments in education, healthcare, and rural agricultural infrastructure as prescribed.

13. New Rural Development Program: Number of communes completing program targets, implementation funding, detailed by each source (State budget, local budget, government bond capital, other sources of mobilization,...)

Chapter II

BUDGET PREPARATION FOR THE NATIONAL SOVEREIGN FUNDS IN 2016

Article 8. Objectives and Requirements

1. Objectives

The year 2016 is of great significance, being the first year to implement the Resolution of the 12th National Congress of the Party and the five-year socio-economic development plan for 2016-2020; concurrently, the Law on State Budget (amended) was passed by the 13th National Assembly at its 9th session on June 25, 2015, extending the period of budget stability from 2011-2015 until the end of 2016. The preparation of the national budget estimate for 2016 and the period 2016-2020 aims to stabilize the macro-economy, ensure reasonable growth rates; gradually restructure the state budget, continue to prioritize rational investment in human resources, effectively address social security policies, and ensure national defense and security in new circumstances.

2. Requirements

- Ministries, central agencies, and localities shall base their objectives and tasks for economic and social development in 2016 on the overall objectives and tasks for economic and social development during the 2016-2020 period of their respective sectors, fields, and localities, and the medium-term public investment plan for the 2016-2020 period to determine key priorities for implementation in 2016. The state budget expenditure estimate shall be prepared in accordance with the legal regulations on financial systems, standards, and expenditure quotas, prioritizing the order of expenditure tasks based on urgency and feasibility within the 2016 timeframe to complete assigned tasks, programs, projects, and plans approved by competent authorities based on allocated state budget funds and other legitimate sources of mobilization. Strictly adhere to the principle of thorough thrift right from the budget preparation stage.

- Ministries and central agencies managing sectors and fields shall promptly review comprehensively all systems and policies (especially social security policies) to abolish overlapping, redundant, and ineffective policies within their authority or submit to competent authorities for abolition, thereby reserving resources for essential social security policies. Proactively forecast comprehensive funding needs for newly implemented policies, systems, and tasks decided by competent authorities. Do not submit new policies to competent authorities for issuance without ensuring balanced funding.

- Prepare the state budget estimate in compliance with the timeframes stipulated by the Law on State Budget; provide detailed explanations on legal bases, calculations, and specific justifications.

Article 9. Building the budget revenue estimate for the State Budget

The budget revenue estimate for the State Budget in 2016 must be actively built in accordance with current policies, based on a thorough assessment of the actual implementation of State Budget revenue collection in 2015, forecasting investment conditions, production and business development, and trade activities in 2016, taking into account domestic and international impacts in the new situation; calculating specific factors increasing or decreasing revenue due to the implementation of newly amended tax laws, implementing the schedule of tariff reductions according to international commitments, forecasting the increased contribution from processing and manufacturing industries due to the operation of new production lines by domestic and foreign-invested enterprises; at the same time, estimating the increase in revenue from measures to combat revenue loss, collect overdue taxes from previous years, revenues from investment projects that have completed their preferential periods, revenues discovered through inspection, audit activities, etc.

On this basis, the target is to mobilize approximately 18-19% of GDP into the State Budget in 2016 from taxes and fees. The domestic revenue estimate (excluding land use fee revenue) aims to increase by an average of at least 15% compared to the estimated actual implementation in 2015 (excluding factors affecting revenue due to policy changes). The revenue estimate from import-export activities aims to increase by an average of at least 6-8% compared to the estimated actual implementation in 2015. The specific increase in revenue depends on the conditions, characteristics, and is consistent with the economic growth rate in each locality.

1. Building the domestic revenue estimate

When building the State Budget revenue estimate for the locality in 2016, localities must ensure all requirements mentioned above, and consolidate all sources of revenue generated within the locality (including the revenue of village, ward, town budgets, additional revenue generated from the operation of new production lines). When building the State Budget revenue estimate for 2016, it must be based on a comprehensive evaluation of the actual implementation in 2014; the requirement for striving and the possibility of implementation in 2015, and the review of the 2016 revenue estimate announced by the competent authority.

The revenue estimate must ensure accuracy and completeness for each revenue sector, each tax type according to the provisions of tax laws, revenue regulations, and revenue from administrative penalties, including attention to new revenue systems and policies issued, amended, and effective from 2015, and those expected to be amended, supplemented, and effective in 2015 and 2016; the impact of restructuring business operations; the impact of implementing international integration commitments; the effectiveness of market inspection and control activities, combating smuggling, commercial fraud, detecting, preventing, and handling tax evasion, transfer pricing, and price manipulation.

2. Building the revenue estimate from import-export activities

It is built based on analyzing and evaluating the trend of export and import of taxable goods, the impact of prices, exchange rates, etc., on revenue; the degree of facilitation of trade and investment, and harmonization of standards when entering and expanding export markets; promoting trade promotion activities, consolidating and expanding export markets.

For some key products with tariff benefits after integration (before integration, these products were subject to high tariffs in some markets, and tariffs were the main factor reducing the competitiveness of Vietnamese goods in these markets), when calculating export turnover, attention should be paid to the ability to meet technical regulations, sanitary quarantine regulations, or anti-dumping regulations with non-market economy status rules, stringent labor conditions, and material origin requirements to make the forecast data close to reality.

3. Revenue items retained for expenditure under the system (tuition fees; service charges for public services; fees, levies, and other contributions)

Ministries, central agencies, and localities base the revenue estimate on the actual revenue achieved in 2014, the estimated revenue for 2015, the anticipated adjustment of revenue levels in 2016, the contribution capacity of service users, and factors expected to affect revenue in 2016 to build an appropriate and proactive revenue estimate.

Service revenue items of agencies and units with a nature of business service charges, not included in State Budget revenue sources, are not consolidated into the State Budget fee and levy revenue estimate, but must prepare separate estimates, develop usage plans, and submit them to the supervisory authority as prescribed.

Article 10. Budgeting for State Budget Expenditure

When preparing the budget for State Budget expenditure in 2016, ministries, central agencies, and localities need to pay attention to the following contents:

1. Budgeting for Public Investment Expenditure The preparation of the public investment expenditure budget from the State Budget in 2016 must adhere to the following principles:

a) Implement in accordance with the provisions of the Law on Public Investment, guiding documents for the Law on Public Investment, and requirements set forth in the following documents: Directive No. 11/CT-TTg dated May 29, 2015 of the Prime Minister on building plans for economic and social development and the State Budget estimate for 2016, Directive No. 07/CT-TTg dated April 30, 2015 of the Prime Minister on strengthening measures to handle overdue construction debts from public investment capital, Directive No. 14/CT-TTg dated June 28, 2013 of the Prime Minister on enhancing management of investment and handling overdue construction debts from State Budget and Government bonds, Directive No. 27/CT-TTG dated October 10, 2012 of the Prime Minister on major solutions to address overdue construction debts at localities.

b) Prioritize allocation of funds to support investment through public-private partnership (PPP) models; counterpart funds for ODA projects; payment of overdue construction debts and recovery of State Budget advances; allocation of funds for projects completed before December 31, 2015 but still lacking funding, and ongoing projects that require review of their scope and scale of investment to align with objectives and funding balancing capabilities.

c) For new projects initiated, allocate funds only for truly urgent projects meeting the following conditions: Included in approved planning; clear sources of funding and ability to balance funds at each level of budget; approved by competent authorities for investment decisions no later than October 31, 2015.

d) Ministries, central agencies, and localities should prepare budgets for investment from Government bonds for programs and projects approved by competent authorities during the period 2012-2015 and additional Government bond funds during the period 2014-2016 within the remaining total bond amount, ensuring sufficient sources to recover previously advanced Government bond funds. Ministries, central agencies, and localities should utilize State Budget funds and other sources to supplement funds for ongoing projects using Government bond funds that have not been fully funded.

đ) For the budget for interest rate subsidies for investment credit and policy credit of the State, base on the actual situation in 2015 and anticipated changes in policies and tasks for 2016 to prepare the budget according to prescribed regulations.

e) For the budget for supplementary national reserves: Based on the goals and tasks assigned to national reserves, requirements for preventing and mitigating consequences of natural disasters, epidemics, ensuring national defense, security, and social welfare, relevant ministries and sectors managing national reserve goods shall determine the level of national reserves managed by their units as of December 31, 2015; forecast the levels of supplementary reserves for each type of essential goods, materials, and equipment; prepare the State Budget for purchasing national reserve goods and operational expenses for national reserves; and plan the rotation and renewal of national reserve goods in 2016.

2. Recurrent Expenditure

a) Ministries, central agencies, and localities shall prepare the regular expenditure budget based on the regular expenditure allocation standards of the State Budget and specific policies and regulations issued by competent authorities, taking into account political tasks and economic and social development plans for 2016 of each ministry, agency, and locality. In this regard, salaries and allowances calculated based on the basic salary of 1,150,000 VND/month, and deductions made from salaries (health insurance, medical insurance, unemployment insurance, trade union fees) shall be implemented in accordance with the Law on Health Insurance, the Law on Social Insurance, the Law on Trade Unions, the Law on Employment, and related guiding documents.

b) Ministries, central agencies, and localities shall report specifically on the implementation plan for tasks assigned in Decision No. 695/QĐ-TTg dated May 21, 2015 of the Prime Minister regarding the issuance of the Implementation Plan for Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government (Decree No. 16/2015/NĐ-CP), clarifying the timeline for pricing public services and the feasibility of implementation in 2016 (fully covering salary costs and direct costs as stipulated in Point a, Clause 1, Article 10 of Decree No. 16/2015/NĐ-CP of the Government). On this basis, ministries, sectors, and localities shall classify public service organizations according to appropriate pricing levels to transition to investment methods and support from the State Budget for these organizations.

c) Under the difficult condition of State Budget balance, ministries, central agencies, localities, and units utilizing the State Budget shall prepare regular expenditure budgets accurately reflecting the nature of the funding source, thoroughly economize, reduce procurement expenses for means of transportation, equipment; minimize the number and scale of festivals, conferences, seminars, summaries, signing ceremonies, groundbreaking ceremonies, awarding honors, hosting guests, domestic and international trips, and other non-urgent tasks; the budget for these tasks shall not increase compared to the actual expenditures in 2015.

d) Prepare the budget for economic public services based on the volume of tasks assigned by competent authorities and the prescribed budget expenditure standards; focus on allocating funds for important tasks: maintenance and repair of key economic infrastructure systems (transportation, water conservancy, etc.) to extend usage time and enhance investment efficiency; funds for planning work; implementation of agricultural, forestry, fishery, and industrial promotion tasks; boundary demarcation and marker placement tasks; policies supporting the development of fisheries; etc. Strictly comply with legal provisions on bidding, ordering, and task assignment in organizing and implementing these tasks.

đ) Prepare and consolidate the budget to ensure the operation of functional forces executing administrative violation penalties as prescribed by law within the regular expenditure budget of corresponding fields of ministries, central agencies, and localities.

e) Research and scientific activities: Prepare the budget estimate based on the decision approving the list, budget estimates, and detailed explanations of tasks by the competent authority:

- Regular tasks according to functions (including regular operating costs of science and technology organizations) shall be prepared in accordance with Circular Joint Circular No. 121/2014/TTLT-BTC-BKHCN dated August 25, 2014, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the preparation, management, use, and settlement of budgets for regular tasks according to functions of public science and technology organizations.

- National, ministerial, provincial, grassroots-level scientific and technological tasks, and activities serving the management of scientific and technological tasks by authorized agencies shall be prepared in accordance with Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the standards for preparing, allocating, and settling budgets for scientific and technological tasks using state budget funds.

- Other non-regular tasks of science and technology organizations shall be prepared in accordance with the State Budget Law and related implementing regulations.

g) Educational and training expenses: Clearly explain the basis for preparing the budget for implementing policies on seniority allowances for education staff, expenses for implementing policies on tuition fee exemptions and reductions, and financial support for educational expenses as prescribed by the competent authority; funds for implementing Decree No. 19/2013/NĐ-CP dated February 23, 2013, of the Government on policies for teachers and educational managers in areas with extremely difficult economic and social conditions; funds for implementing the decisions of OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on No. 14/CT-TTg dated June 28, 2013, Guidelinedevelopmentduring the period|||c (Decisionpoliciest đcouncillORSThis Circular takes effect from February 12, 2024, and applies to distance learning bachelor's degree programs admitted after the date this Circular comes into force.No. No. 12/2013/QĐ-TTg dated January 24, 2013,on hỗ trnational hBriefing signed on February 18, 2025education in areas with ononu inspectionện technical organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.policies 8. Evaluation of the allocation and disbursement of land use fee revenues for investment in local infrastructure projects, implementation of cadastral surveys, issuance of land use right certificates, and the allocation of land development funds from land use fees and land rental fees as stipulated in Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government.đượ h|||ANNEX I.A[31] đadjustmentsc - Column (2) records the type of mineral and its export quality.ệorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. difficult areas; Decisionpoliciesorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. đcouncillORSThis Circular takes effect from February 12, 2024, and applies to distance learning bachelor's degree programs admitted after the date this Circular comes into force.No. No. 85/2010/QĐ-TTg dated December 21, 2010,on m|||u pursuant to Law 65/2020/QH14 and Law regulations issued pursuant to Decision 71/2022/QH15No. policy onỗ trnational hBriefing signed on February 18, 2025c boarding students andThis Resolution takes effect from the date it is adopted by the National Assembly.Deputy Directors,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ethnic minority students;|||boarding students; Decisionpoliciest đcouncillORSThis Circular takes effect from February 12, 2024, and applies to distance learning bachelor's degree programs admitted after the date this Circular comes into force., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP No. 1558/QĐ-TTg dated August 18, 2010 approvingệthe Trainingperiodand Development of Human Resources litselfProject inNo. 11 of 2014; Law amendingto ensureitselflocalities;nationalh) Health and medical expenses: Provide specific explanations of the basis for calculating the funding needs to implement the Hospital Overcrowding Reduction Program in 2016 according to each project and specific task, and the sources of funding for implementation.đổ;...).

i) In addition to the general provisions mentioned above, when ministries and central agencies prepare the budget, they need to pay attention to the following additional contents:

- Funds for implementing non-regular tasks serving the operation of public services under approved programs and projects, and funds for implementing urgent tasks assigned by the competent authority: Prioritize the allocation and budgeting for ongoing programs and projects that must be completed in 2016 according to their progress; programs and projects that have been reviewed by the competent authority regarding capital sources and financial balance capacity. Do not prepare budgets and approve proposals for programs and projects that have not been reviewed regarding capital sources and financial balance capacity.

- Non-regular tasks funded from foreign sources (if any): Prepare the budget for foreign funds and counterpart funds in accordance with signed commitments and approved by the competent authority.

k) Administrative management expenses: Clearly explain the following contents:

- The number of positions in 2015 (the number assigned by the competent authority in 2015 minus the number reduced during the year plus the number added if any), including the number of positions actually present at the time of budget preparation, the number of positions not yet recruited according to the approved quota (if any); the number of people working under indefinite-term contracts in administrative state agencies, Party agencies, and political-social organizations as stipulated in Decree No. 68/2000/NĐ-CP dated November 17, 2000, of the Government on implementing the system of indefinite-term contracts for certain types of work in administrative state agencies and public institutions.

- Determine the salary fund and allowances based on the basic salary of 1,150,000 VND/month (for a full 12 months) guaranteed by the state budget, including:

+ The salary fund and allowances for the number of positions approved and actually present at the time of budget preparation, determined based on the salary scale according to rank, grade, and position; allowance according to the system; contributions according to the system (social insurance, unemployment insurance, health insurance, trade union fees).

+ The salary fund and allowances for the number of positions approved but not yet recruited, estimated based on the basic salary of 1,150,000 VND/month, a salary coefficient of 2.34/position, and contributions according to the system (social insurance, unemployment insurance, health insurance, trade union fees).

+ The salary fund and allowances for the number of people working under indefinite-term contracts as stipulated in Decree No. 68/2000/NĐ-CP who are actually present at the time of budget preparation (assigned by the competent authority based on job positions), determined similarly to the approved number of positions.

- Explain the basis for preparing the budget for special expense items (legal basis, content of expenditure, level of expenditure, etc.).

3. Ministries managing sectors, in addition to preparing the budget for state revenue and expenditure in 2016 (the part directly implemented by the ministry), need to forecast the funding required to implement mechanisms and policies issued during the period 2011-2015 and continued in the period 2016-2020, as well as new mechanisms and policies expected to be issued in the period 2016-2020; while providing detailed explanations of the basis for calculation.

4. Mechanism for generating sources for salary reform

In 2016, continue to implement the mechanism for generating sources for salary reform from savings of 10% of regular expenditures (excluding salaries and salary-like payments); from retained income according to the regulations of administrative agencies, income of public institutions, and 50% of increased state domestic product revenue (excluding increased land use fees).

5. Preparing the budget for national key programs and major projects

Ministries managing programs should promptly submit to the competent authority for approval of investment proposals for national key programs and major projects for the period 2016-2020; and simultaneously promptly prepare feasibility reports for the program to submit

t. Con OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, approved for the Pilot Schemeệstructing the budget for 2016policieswithin the period 2016-2020; andcouncillORS mứdetermine the budget and methodsNo.vesớto resolve important tasks; report to the Bureau Director for decision-making on preferential loans (includingìa) Trip tickets are printed with face values corresponding to the amount charged for one-time use of the service for each type of vehicle;itself - Within a maximum of 10 working days from the date the purchase contract between the budget unit, the investor and the supplier, provider of goods and services, contractor becomes effective, the budget unit or investor must submit the contract along with the commitment spending request to the State Treasury where transactions take place. If the purchase contract does not specify the effective date, the time limit mentioned above shall be calculated from the date of signing the purchase contract.policies195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on Publishingitselfc hiệof allocation andperioddisbursement for 2016ồDecisionThis Resolution takes effect from the date it is adopted by the National Assembly., andpolicieswithin the period 2016-2020; andcouncillORS mứthe budget and methodsứof allocation and, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPdisbursement for 2016itself , andNo.vesớto resolve important tasks; report to the Bureau Director for decision-making on preferential loans (includingìthe budget and methodson of allocation anditself disbursement for 2016Plan for handling assets after the expiration of the joint venture and association period , anddevelopmentthe budget and methodsệmber v||| of allocation andThis Resolution takes effect from the date it is adopted by the National Assembly.disbursement for 2016 cDeputy ministers of ministerial-level agencies,agencies monitor,|||, andcouncillORSthe budget and methods

of allocation and disbursement for 2016 for programs and projects using official development assistance (ODA) and concessional loans

Establish the budget for spending from the State Budget financed by foreign sources according to the disbursement progress in 2016 of programs, projects, and counterpart funds under signed agreements, complying with the procedures and formalities stipulated in the State Budget Law, Public Debt Management Law, Investment Law, and guiding documents, including detailed disbursement plans by source (non-refundable aid, ODA, preferential loans) of each financier and by nature of expenditure (investment, recurrent).

For programs and projects involving several ministries, central agencies, and localities, the managing agency of the program or project shall allocate and provide specific bases for allocation to be compiled by the Ministry of Finance and the Ministry of Planning and Investment for submission to the competent authority for decision-making and allocation of the State Budget spending for 2016 to each ministry, central agency, and locality.

7. The State Budget Contingency Reserve

The State Treasury at all levels shall allocate contingency reserves in accordance with the provisions of the State Budget Law to proactively respond to natural disasters, floods, epidemics, and to implement important and urgent tasks outside the budget.

8. Budget for Spending from Retained Revenue

Ministries, central agencies, and localities shall establish budgets for revenue (tuition fees, other fees, and contributions) and for spending from retained revenue in accordance with the provisions of this Article, Clauses 1, 2, and 3, and consolidate them in the overall revenue and expenditure budget of ministries, central agencies, and localities.

9. Based on the verification of revenue and expenditure in 2016, ministries, central agencies, and localities must build detailed and thorough budgets for each task and each subordinate budget-using unit; after working with the Ministry of Finance and the Ministry of Planning and Investment, ministries, central agencies, and provincial cities directly under the Central Government shall immediately develop plans for allocating the 2016 budget to ensure that when receiving the Prime Minister's assigned budget, they can promptly submit it to the competent authority for decision-making and allocation to budget-using units before December 31, 2015, in accordance with the State Budget Law.

Ministries, central agencies, and localities shall focus on directing a comprehensive review of all stages in the process of budget allocation, management, and utilization, particularly investment capital and borrowed and aid funds, to ensure accurate budget allocation in line with objectives, regulations, and beneficiaries; strict, efficient budget management and utilization with reporting, auditing systems to prevent loss and waste.

Article 11. Building the Budget of Local State Treasuries

1. Building the Revenue Budget on the Territorial Basis

Based on the socio-economic development plan targets for the 2016-2020 period approved by the Party Congresses at all levels, the ability to achieve economic and social indicators and the state budget in 2015, and forecasts of economic growth rates and revenues for 2016 for each sector and field, as well as new revenue sources arising in the locality, calculate accurately and comprehensively each revenue area, each revenue item, and tax according to regulations. Analyze and evaluate specifically the impacts of increases and decreases in revenue affecting the 2016 state budget revenue forecast by locality, revenue field, revenue item, and tax.

2. On Building the Expenditure Budget of Local State Treasuries

The 2016 expenditure budget of local state treasuries will be built to ensure sufficient resources to implement existing policies and regulations issued by the competent authorities and comply with the State Budget Law, contributing positively to the central government's efforts to stabilize macroeconomic conditions, ensure social welfare, gradually restructure the economy, and promote reasonable and sustainable economic growth; the State Budget Law (amended) passed by the National Assembly at its 9th session in June 2015 extended the period of budget stability from 2011-2015 until the end of 2016, so the 2016 expenditure budget of local state treasuries will be implemented as follows:

Local People's Committees shall actively build their own expenditure budgets based on stable revenue and expenditure assignments; the 2016 expenditure budgets of local levels will be built based on: revenue determined according to the percentage share of revenue between different levels of the budget, local state treasury revenue enjoying 100% according to the State Budget Law, and supplementary balance transfers from higher-level budgets to lower-level budgets (if any), stabilized at the level of the 2015 budget decided by the National Assembly, Standing Committee of the National Assembly, and the Higher-level People's Council, OrderDeputy ministers of ministerial-level agencies, Nationalớof the Prime Minister roadDeputy ministers of ministerial-level agencies,, Uand 20 billion VND at the rate of 4.9%/year, and thus, Commercial Bank A people's committeeof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairson assigns. Basedứ 2. Mr. Nguyen Manh Hung, Member of the Party Central Committee, holds the position of Minister of Science and Technology.ệmber v||| No. 14/CT-TTg dated June 28, 2013, Guidelinedevelopmentfrom the people.policies 8. Evaluation of the allocation and disbursement of land use fee revenues for investment in local infrastructure projects, implementation of cadastral surveys, issuance of land use right certificates, and the allocation of land development funds from land use fees and land rental fees as stipulated in Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government.đượ h|||ANNEX I.A[31] cDeputy ministers of ministerial-level agencies,amending and supplementing certain articles of the Civil Servants Law and the Civil Servants Law dated November 25, 2019;councillORSon the plan for 2016, chpolicies đ||| arge of polcouncillORSo implement mứicy, andệimplemenitselfenergy For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;itself tation; builớState Council Office12. Leather shoesapproved by the competent authority,|||d the 2016 budget expDeputy ministers of ministerial-level agencies, ypoliciesenditure as follows:

a) For the investment expenditure budget within the local state treasury balance: Based on the provisions of the Investment Law and the requirements for building the medium-term public investment plan 2016-2020, the construction of the investment expenditure budget within the local state treasury balance shall be carried out according to the Resolution of the Standing Committee of the National Assembly on principles, criteria, and allocation standards for investment capital using state budget funds during the 2016-2020 period.

b) After allocating the investment expenditure budget within the local state treasury balance as mentioned above, the remaining budget balance within the local state treasury shall be allocated for recurrent expenditures and certain tasks as prescribed by the State Budget Law and the Resolution of the National Assembly. In cases where the 2016 recurrent expenditure budget is lower than the 2015 budget, the Central State Treasury will support localities to have resources to implement economic and social development tasks and ensure national defense and security according to their ability to balance the Central State Treasury.

c) Allocate the construction investment budget of the local state treasury from land use revenue to invest in economic and social infrastructure projects, resettlement projects, and land preparation for construction; proactively allocate and establish a land development fund in accordance with Decree No. 43/2014/ND-CP dated May 15, 2014 of the Government; use at least 10% of land use revenue and land rental revenue to carry out cadastral work, land registration, establish a land registry database, and issue land use rights certificates as required by Directive No. 1474/CT-TTg dated August 24, 2011 of OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on thitselfc hiện m|||u pursuant to Law 65/2020/QH14 and Law regulations issued pursuant to Decision 71/2022/QH15No. 2. 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In cases where the tracking error exceeds the maximum limit set out in the fund’s charter, the fund management company has the responsibility to disclose the reasons, suspend fund share trading, or adjust the investment portfolio to address the situation in accordance with the fund’s charter.”of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsation, docứument permittt Tn provisiononn sđổ For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;|||energy đof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsefficiency andonn sin h12. Leather shoesquality of in houses andn lother facilitiesắand to constructonArticle 3. 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d) Bố trí kinh phí thực hiện các Nghị quyết số 37/2004/QH11 ngày 03 tháng 12 năm 2004 của Quốc hội về giáo dục, Nghị quyết Hội nghị lần thứ 6 Ban Chấp hành Trung ương Đảng khóa XI (Nghị quyết số 20-NQ/TW ngày 01/11/2012) về phát triển khoa học và công nghệ, Nghị quyết số 41-NQ/TW ngày 15 tháng 11 năm 2004 của Bộ Chính trị đối với nhiệm vụ bảo vệ môi trường thuộc nhiệm vụ chi NSĐP.

đ) Đối với nguồn thu từ xổ số kiến thiết tiếp tục được sử dụng để đầu tư các công trình phúc lợi xã hội; trong đó, tập trung cho các lĩnh vực giáo dục, y tế, hạ tầng nông nghiệp nông thôn theo quy định và thực hiện quản lý thu, chi qua NSNN (không đưa vào cân đối NSNN).

e) Xây dựng phương án huy động vốn đầu tư cơ sở hạ tầng ở địa phương, bố trí NSĐP đảm bảo hoàn trả đủ các khoản đến hạn (cả gốc và lãi) phải trả theo đúng quy định tại Khoản 3, Điều 8 Luật NSNN.

g) Đối với các nhiệm vụ đầu tư hạ tầng theo các Nghị quyết của Bộ Chính trị, Quyết định của OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies,, căn cứứ m|||c tiêu nhiệmệmber v||| và nhu cầuầu ||ồArticle 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management BoardsNo.a) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ầu tư đềđượ the supervisioncouncillORSnh, kếpolicies2- The information does not belong to the priority list of warning signs.n l đđượ đầu tư đềpolicieslate hpoliciest năm 2014, khẩnn l c) SUBMIT TO THE MINISTER OF EDUCATION AND TRAINING FOR APPROVAL OF THE NATIONAL UNIVERSITY COUNCIL AS PROVIDED BY THE PARTY AND RELEVANT LAWS; thitselfc hiện năm 2015, các địacouncillORSphương chủDeputy ministers of ministerial-level agencies, đ|||ng xây dựngitselfng, tính toán nhu cầuệmber v||| năm 2016, trong đó chủDeputy ministers of ministerial-level agencies, đ|||ng bốNo. trí, sửắCOLLECTIONpoliciesdụng NSĐP và các nguồn tài chính theoồhướng dẫn c Qupolicies đ||| the supervisioncouncillORStrên, giảm thitselfc hiệforệmber v||| m dựn ld cácần sitself road||| collected|||d NSTW. Special consumption tax already paid on raw materials, purchased corresponding to the quantity of products consumed during the periodn ln trnational cof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsnh according to the provisions of Article 3 of this Law which have been received but exceed the time limit for resolution without issuing results according to the Investment Law No. 61/2020/QH14 which has been amended and supplemented by Law No. 72/2020/QH14 shall continue to be implemented according to the provisions of the Investment Law No. 61/2020/QH14 which has been amended and supplemented by Law No. 72/2020/QH14.Plan for handling assets after the expiration of the joint venture and association period h) Lập dự toán kinh phí thực hiện các nhiệm vụ đảm bảo an sinh xã hội (kinh phí thực hiện chính sách quy định tại Luật Người cao tuổi, Luật Người khuyết tật, Nghị định số 136/2013/NĐ-CP ngày 21 tháng 10 năm 2013 của Chính phủ về quy định chính sách trợ giúp xã hội đối với đối tượng bảo trợ xã hội; kinh phí mua thẻ bảo hiểm y tế trẻ em dưới 6 tuổi, học sinh, sinh viên, người nghèo, hộ cận nghèo và một số đối tượng khác theo quy định của Luật Bảo hiểm y tế, Luật sửa đổi, bổ sung một số điều của Luật Bảo hiểm y tế; kinh phí chi bảo trợ xã hội, chế độ học bổng học sinh, miễn thu thủy lợi phí,...); chính sách hỗ trợ tiền điện cho các hộ nghèo, hộ chính sách xã hội quy định tại Quyết định của

u biểu OrderDeputy ministers of ministerial-level agencies, Nationalớharged with the task of approving the Prime Minister's proposal regarding the appointment of Ministers for the term 2021 - 2026 for the following gentlemen:Deputy ministers of ministerial-level agencies, BB 1.1on đ) Circular No. 04/2017/TT-BKHĐT dated November 15, 2017 of the Minister of Planning and Investment detailing the selection of contractors through the National Procurement Network System.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu giá bán lẻn; chính sách điều chỉnhDepending on the scale of housing, surveying for construction shall be conducted in accordance with the following regulations: onệtrí thanhNo.vesớANNEX I.A[31] các xí nghiệpứthe Financial Accounting University in Hanoi.Depending on the scale of housing, surveying for construction shall be conducted in accordance with the following regulations: organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ì17. Clothing.ệArticle 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management Boardson tham gia phát triểnđượ n nông thôn, miềndevelopmentnúi giai đoạnonn 2013-2020; quy Technology and Environment on the establishment of the Journal of Standardsperiodc phNo.ng, an ninh (Luật Dân quân tự vệ, Pháp lệnh Công an nhân dân), trong đó chủ|||ng bố trí NSĐP và dựt TMột số chính sách theo quy định hết hiệu lực vào năm 2015 (ví dụ Quyết định số 239/QĐ-TTg ngày 09 tháng 2 năm 2010 của Thủ tướng Chính phủ về phổ cập giáo dục mầm non cho trẻ 5 tuổi giai đoạn 2010-2015; Quyết định số 60/2011/QĐ-TTg ngày 26 tháng 10 năm 2011 của Thủ tướng Chính phủ quy định một số chính sách phát triển giáo dục mầm non giai đoạn 2011 - 2015;...), các địa phương chủ động bố trí NSĐP tối thiểu theo mức NSĐP đã cân đối thực hiện năm 2015 để chủ động về nguồn khi có văn bản hướng dẫn của cấp có thẩm quyền.itself BB 1.1ệMột số chính sách mới đã được cấp có thẩm quyền ban hành các địa phương chủ động bố trí kinh phí trong dự toán ngân sách địa phương để thực hiện (như Nghị định số 80/2014/NĐ-CP ngày 06 tháng 8 năm 2014 của Chính phủ về thoát nước và xử lý nước thải, trường hợp giá dịch vụ thoát nước do Ủy ban nhân dân cấp tỉnh quyết định thấp hơn mức giá đã được tính đúng, tính đủ chi phí dịch vụ thoát nước và xử lý nước thải và mức lợi nhuận hợp lý thì thực hiện cấp bù từ NSĐP; kinh phí thực hiện công tác phổ biến, giáo dục pháp luật theo Luật phổ biến, giáo dục pháp luật số 14/2012/QH13 ngày 20 tháng 6 năm 2012 và Thông tư liên tịch số 14/2014/TTLT-BTC-BTP ngày 27 tháng 01 năm 2014 của Bộ Tài chính, Bộ Tư pháp quy định việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí ngân sách nhà nước bảo đảm cho công tác phổ biến, giáo dục pháp luật và chuẩn tiếp cận pháp luật của người dân tại cơ sở; kinh phí thực hiện công tác hòa giải ở cơ sở theo Luật hòa giải ở cơ sở số 35/2013/QH13 ngày 20 tháng 6 năm 2013 và Thông tư liên tịch số 100/2014/TTLT/BTC-BTP ngày 30 tháng 7 năm 2014 của Bộ Tài chính, Bộ Tư pháp quy định việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí ngân sách nhà nước thực hiện công tác hòa giải ở cơ sở;...).ệi) Xây dựng dự toán chi ngân sách năm 2016, các địa phương chủ động tính toán dành các nguồn để thực hiện chi cải cách tiền lương như hướng dẫn tại Khoản 3, Điều 10 của Thông tư này. xđượk) Bố trí dự phòng NSĐP; bổ sung quỹ dự trữ tài chính theo quy định của Luật NSNN để chủ động ứng phó với thiên tai, lũ lụt, dịch bệnh và xử lý những nhiệm vụ cấp bách ở địa phương.Deputy ministers of ministerial-level agencies, đ|||No. 27/CT-TTg dated October 10, 2012 and Guidelineồ3. Về cân đối NSĐPitself - Within a maximum of 10 working days from the date the purchase contract between the budget unit, the investor and the supplier, provider of goods and services, contractor becomes effective, the budget unit or investor must submit the contract along with the commitment spending request to the State Treasury where transactions take place. If the purchase contract does not specify the effective date, the time limit mentioned above shall be calculated from the date of signing the purchase contract.policiesn mứi sỗ trnational organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Plan for handling assets after the expiration of the joint venture and association period h) Lập dự toán kinh phí thực hiện các nhiệm vụ đảm bảo an sinh xã hội (kinh phí thực hiện chính sách quy định tại Luật Người cao tuổi, Luật Người khuyết tật, Nghị định số 136/2013/NĐ-CP ngày 21 tháng 10 năm 2013 của Chính phủ về quy định chính sách trợ giúp xã hội đối với đối tượng bảo trợ xã hội; kinh phí mua thẻ bảo hiểm y tế trẻ em dưới 6 tuổi, học sinh, sinh viên, người nghèo, hộ cận nghèo và một số đối tượng khác theo quy định của Luật Bảo hiểm y tế, Luật sửa đổi, bổ sung một số điều của Luật Bảo hiểm y tế; kinh phí chi bảo trợ xã hội, chế độ học bổng học sinh, miễn thu thủy lợi phí,...); chính sách hỗ trợ tiền điện cho các hộ nghèo, hộ chính sách xã hội quy định tại Quyết định của

a) Các tỉnh, thành phố trực thuộc Trung ương xây dựng dự toán chi NSĐP trên cơ sở nguồn thu NSĐP được hưởng và số bổ sung cân đối (nếu có) từ NSTW cho NSĐP theo mức ổn định như mức dự toán năm 2015 Thủ tướng Chính phủ đã giao cho địa phương. Đồng thời, đối với các địa phương được nhận bổ sung cân đối từ NSTW, kiến nghị cụ thể mức hỗ trợ khó khăn cấp bách của địa phương theo quy định tại Điểm 20, Mục II định mức phân bổ dự toán chi thường xuyên NSNN năm 2011 ban hành kèm theo Quyết định số 59/2010/QĐ-TTg ngày 30 tháng 9 năm 2010 của Thủ tướng Chính phủ.

b) Đối với những tỉnh, thành phố trực thuộc Trung ương có nhu cầu huy động thêm vốn trong nước để tăng ĐTPT phải xây dựng dự toán theo đúng quy định tại Khoản 3, Điều 8 Luật NSNN đảm bảo mức dư nợ huy động (kể cả số dự kiến huy động năm 2015) không vượt quá 30% dự toán chi đầu tư XDCB trong nước của ngân sách cấp tỉnh, riêng các địa phương có cơ chế chính sách đặc thù thực hiện theo các quy định tại Nghị định của Chính phủ; đồng thời phải bố trí nguồn để hoàn trả các khoản đến hạn (cả gốc và lãi).

i) Prepare the budget estimate for state spending in 2016, localities should proactively calculate and allocate sources to implement salary reform expenses as guided in Clause 3, Article 10 of this Circular.

k) Allocate contingency funds for local budgets; supplement the financial reserve fund as prescribed by the State Budget Law to proactively respond to natural disasters, floods, epidemics, and urgent tasks at the local level.

3. On balancing local budgets

a) Provinces and centrally-administered cities build their budget estimates for local budget spending based on the local budget revenue they receive and the supplementary balance (if any) from the central budget for local budgets at the stable level as the Prime Minister had assigned to the locality in the 2015 budget estimate. At the same time, for provinces and cities receiving supplementary balance from the central budget, propose specific levels of emergency support for the locality as stipulated in Point 20, Section II of the 2011 National Budget Regular Expenditure Ceiling issued with Decision No. 59/2010/QD-TTg dated September 30, 2010 of the Prime Minister.

b) For provinces and centrally-administered cities requiring additional domestic capital mobilization to increase public investment must prepare their budget estimates in accordance with Clause 3, Article 8 of the State Budget Law ensuring the debt mobilization level (including the amount expected to be mobilized in 2015) does not exceed 30% of the local budget's domestic public investment expenditure budget; separately, localities with special policies must follow the provisions in the Government's decrees; at the same time, allocate sources to repay debts due (both principal and interest).

Chapter III

IMPLEMENTATION

Article 12. Responsibilities of Ministries, agencies managing national target programs, target programs, programs, and projects

1. Coordinate with central ministries and agencies and relevant localities to forecast tasks and budget levels for implementing national target programs, target programs, programs, and projects in 2016, and submit them to the Ministry of Finance and the Ministry of Planning and Investment before July 20, 2015.

2. Develop plans for allocating the 2016 budget expenditure for each central ministry and agency and each province and centrally-administered city, and submit them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation within the time limit specified in the notification on the 2016 budget level issued by the Ministry of Finance and the Ministry of Planning and Investment.

Article 13. Responsibilities of central ministries and agencies and localities

1. Based on the inspection numbers that have been notified, central ministries and agencies and provincial People's Committees shall guide and notify the inspection numbers regarding the budget revenue and expenditure forecasts to subordinate budget units and lower-level budgets in accordance with regulations.

2. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to develop and build plans for allocating development investment expenditures (including plans for allocating capital for development investment in national target programs and target programs), and submit them to the Ministry of Finance before September 10, 2015.

3. Organize the work of building, consolidating, and reporting the 2016 state budget forecast in accordance with the provisions of the State Budget Law, guiding documents, and the contents directed by this Circular; report fully the content and forms as prescribed in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance and related forms prescribed in this Circular; submit to the Ministry of Finance and the National Audit Office before July 20, 2015 for central ministries and agencies, and before July 25, 2015 for provinces and centrally-administered cities.

Article 14. On Forms for Building and Reporting the 2016 State Budget Forecast

1. For central ministries and agencies: Consolidate and report to the Ministry of Finance the state budget forecast according to the forms and deadlines stipulated in Circular No. 59/2003/TT-BTC, additional forms (Form Nos. 2, 14, 15, and 16) prescribed in this Circular, and forms prescribed in Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility system for administrative management expenses of state agencies, and Decree No. 117/2013/NĐ-CP dated May 30, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP; pay attention to building detailed budget forecasts down to each budget user unit (according to Form No. 02 - Appendix No. 2 - Circular No. 59/2003/TT-BTC) and important tasks of ministries and agencies to explain and report to the National Assembly on the budget forecasts of each ministry and agency.

2. For localities: Consolidate and prepare the draft provincial budget, and report to the Ministry of Finance according to the forms (Form Nos. 01, 02, 06, 07, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 - Appendix No. 6) and deadlines stipulated in Circular No. 59/2003/TT-BTC, additional forms (Form Nos. 01, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, and 13) prescribed in this Circular, and forms (Form Nos. 1.07, 1.08, 1.13 - Appendix I; Form Nos. 2.01, 2.02 - Appendix II) prescribed in Circular No. 53/2011/TT-BTC dated April 27, 2011.

Article 15. Implementation Provisions

1. This Circular takes effect from August 14, 2015. The content, procedures, and deadlines for preparing the 2016 state budget forecast shall be implemented in accordance with the current State Budget Law, guiding documents for the Law, and guidance provided in this Circular.

2. During the process of preparing the 2016 state budget forecast, if new policies and systems are issued, the Ministry of Finance will issue supplementary notifications; if any difficulties arise during the organization of the preparation of the 2016 state budget forecast, please reflect these issues to the Ministry of Finance for timely resolution./.