Decree No. 11/2020/NĐ-CP on administrative procedures within the State Treasury sector

DECREE

Regulations on administrative procedures

in the State Treasury sector

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Based on the Law on Enactment of Legislative Acts dated June 22, 2015;

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

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Law on Construction promulgated on June 18, 2014;

Pursuant to the Law on Bidding dated November 26, 2013;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

At the proposal of the Minister of Finance;

The Government issues this Decree stipulating administrative procedures in the State Treasury sector.

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates administrative procedures in the State Treasury sector, including: administrative procedures related to the collection and refund of state budget revenues through the State Treasury; administrative procedures related to the control of state budget expenditures through the State Treasury (excluding the state capital portion participating in public-private partnership projects - PPP); administrative procedures related to the registration and use of accounts at the State Treasury; tasks and authorities of relevant agencies and units in implementing administrative procedures in the State Treasury sector.

Article 2. Applicability

1. Units under the State Treasury system.

2. Financial agencies, tax agencies, customs agencies, and other agencies authorized by competent state agencies to organize the collection of state budget revenues (hereinafter referred to collectively as revenue collection agencies).

3. Commercial banks, foreign-owned banks, branches of foreign banks operating in Vietnam, and other credit organizations established and operating in accordance with the Law on Credit Organizations (hereinafter referred to collectively as banks) and service providers of payment intermediation services.

4. Units and individuals transacting with the State Treasury.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. State budget payers: are units, organizations, households, and individuals obligated to pay taxes, fees, charges, and other revenues belonging to the state budget.

2. Beneficiaries: are organizations and individuals receiving money from payments made by the State Treasury.

3. Paying the state budget electronically: is the form of paying the state budget through the electronic portal of the tax management agency (the Tax Agency or the Customs Agency) or the National Public Service Portal or through electronic payment services provided by banks or service providers of payment intermediation services in compliance with laws on electronic transactions and other relevant laws.

4. Units using the state budget: are budgetary units directly assigned to manage and use the state budget (including project sponsors, project management boards for construction investment projects funded by the state budget; units opening deposit accounts at the State Treasury funded from the state budget).

5. Units transacting with the State Treasury: are units using the state budget; agencies, units, and economic organizations transacting with the State Treasury and state budget payers.

6. Units and organizations eligible to open accounts at the State Treasury: are units using the state budget, state financial funds, and other units and organizations permitted to open accounts at the State Treasury in accordance with prescribed regulations.

7. Serving bank: is a bank chosen by the user (project sponsor) for ODA projects and preferential loans based on market conditions, according to the list and opinions on banks qualified to serve as serving banks determined by the State Bank of Vietnam.

8. State budget payment vouchers: are tax payment schedules; receipts for payment into the state budget; transfer orders from the payer's account at the State Treasury; tax, fee, charge, and administrative penalty collection receipts; transaction documents of banks or service providers of payment intermediation services where the state budget payer processes payment; certificates of payment into the state budget issued by postal service enterprises providing public utility services. State budget payment vouchers can be in paper or electronic form and are used when the state budget payer processes payment or when the State Treasury, revenue collection agencies, banks, or service providers of payment intermediation services issue them to the state budget payer.

9. Transfer orders: are written or electronic payment orders issued by transacting units to request the State Treasury to deduct funds from their accounts to pay beneficiaries.

10. Electronic service portal of the State Treasury: is an electronic information portal providing administrative services in the State Treasury sector to units transacting with the State Treasury over the Internet. The electronic service portal of the State Treasury is located at http://vst.mof.gov.vn/ and integrated with the Ministry of Finance’s public service portal in accordance with Government Decree No. 61/2018/NĐ-CP dated April 23, 2018 on the implementation of a single window mechanism for administrative procedures.

11. Commitment to expenditure: is the commitment by units using the state budget to use the annual allocated regular expenditure budget (partially or entirely) or the annual allocated investment capital plan (partially or entirely) to settle contracts signed between the unit using the state budget and suppliers.

12. Payment schedule for beneficiaries: is a detailed list of names, amounts payable, bank account numbers (in cases of payment to beneficiaries via bank accounts), and payment details for individual payments specified in Article 7 of this Decree.

13. Advance payment, post-control: is a payment method applied to certain state budget expenditures; in which, the State Treasury processes payment immediately upon receipt of complete and valid documentation; post-payment expenditure control and handling of inspection results are conducted by the State Treasury after payment has been made.

14. Original document, original copy, certified true copy:

a) Original document (hereinafter referred to as original): is a complete version of the document in terms of content and format issued by an agency or organization and bearing the direct signature of the authorized person.

b) Original document (hereinafter referred to as the original document): are papers and documents issued for the first time, reissued, or issued upon reregistration by competent authorities, or are documents created by individuals with confirmation and stamp from competent authorities.

c) Certified true copy: is a complete and accurate copy of the content of the document, made from the original document and presented in accordance with the format prescribed in Decree No. 110/2004/NĐ-CP dated April 8, 2004, of the Government on archival work.

In the case of electronic transactions, administrative procedures within the domain of the State Treasury are electronic vouchers in financial activities as stipulated in Clause 3, Article 3 of Decree No. 165/2018/NĐ-CP dated December 24, 2018, of the Government on electronic transactions in financial activities and are signed digitally in accordance with the laws on digital signatures or other measures ensuring the legal validity of the original document as provided for in Clause 2, Article 5 of Decree No. 165/2018/NĐ-CP.

Chapter II

ADMINISTRATIVE PROCEDURES UNDER THE DOMAIN OF THE STATE TREASURY

Section 1
ADMINISTRATIVE PROCEDURES UNDER THE DOMAIN OF COLLECTION AND REFUND

NATIONAL TREASURY REVENUES

Article 4. Procedures for depositing money into the state budget

1. Name of administrative procedure: Procedure for depositing money into the state budget.

2. Method of Implementation:

a) Depositing money into the state budget through direct payment at the State Treasury office or collection agency or bank.

b) Depositing money into the state budget through electronic means.

3. Implementation procedures for the case of direct deposit into the state budget.

a) The person depositing money into the state budget prepares a state budget payment voucher or directly sends documents from authorized state agencies requesting payment into the state budget to the State Treasury or bank or collection agency to process the deposit into the state budget.

b) The State Treasury or collection agency where the depositor processes the deposit into the state budget checks the legality and validity on the state budget payment voucher or documents from authorized state agencies requesting the depositor to pay money into the state budget, and the balance of the depositor's account (if applicable). Thereafter, it processes the collection of cash from the depositor or collects funds through non-cash payment methods used by the depositor to deposit into the state budget; simultaneously, issues a state budget payment voucher to the depositor.

The bank where the depositor processes the deposit into the state budget checks information about the account balance (in the case of deducting from the depositor's account). Thereafter, it processes the collection of cash from the depositor or collects funds through non-cash payment methods used by the depositor to deposit into the state budget; simultaneously, issues a state budget payment voucher to the depositor.

c) In the case where the depositor's account balance is insufficient to make the deposit into the state budget, the State Treasury or bank or collection agency (where the depositor processes the deposit into the state budget) notifies the depositor to prepare a new state budget payment voucher to deposit into the state budget according to the above procedure.

4. Implementation procedures for the case of electronic deposit into the state budget.

a) In the case of depositing money into the state budget through the electronic portal of the tax management agency:

The person depositing money into the state budget uses an electronic tax transaction account provided by the tax management agency to log into the electronic tax payment system on the electronic portal of the tax management agency to prepare a state budget payment voucher, confirm acceptance of payment, and send the state budget payment voucher to the tax management agency via electronic means.

The electronic portal of the tax management agency sends a notification confirming receipt of the state budget payment voucher or reasons for not receiving the state budget payment voucher to the depositor. In the case where the depositor uses value-added services for electronic transactions in tax payments (T-VAN), the electronic portal of the tax management agency sends a notification confirming receipt of the state budget payment voucher to the depositor through the service provider organization. If the state budget payment voucher is valid, the electronic portal of the tax management agency electronically signs the state budget payment voucher with the tax management agency's digital signature and sends it to the bank or intermediary payment service provider organization chosen by the depositor when preparing the state budget payment voucher.

The bank or intermediary payment service provider organization checks the conditions for deducting from the depositor's account. If the depositor's account balance is sufficient to make the deposit into the state budget, the bank or intermediary payment service provider organization processes the full and timely transfer of funds into the State Treasury account based on the information recorded on the state budget payment voucher (the transfer period is regulated by the Law on Tax Administration); simultaneously, sends the state budget payment voucher with the bank's or intermediary payment service provider organization's digital signature to the depositor through the electronic portal of the tax management agency to confirm successful deposit into the state budget. If the depositor's account balance is insufficient to make the deposit into the state budget, the bank or intermediary payment service provider organization sends a digitally signed notification regarding unsuccessful deposit into the state budget to the depositor through the electronic portal of the tax management agency for the depositor to repeat the steps according to the above procedure.

b) In the case of depositing money into the state budget through the bank's electronic payment service or intermediary payment service provider organization:

The budget payer uses an account with a name and password provided by the bank or payment intermediary service provider to log in to the corresponding electronic payment application system of the bank or payment intermediary service provider (such as ATMs, Internet Banking, Mobile Banking, or other forms of electronic payments); prepares the state budget payment voucher according to the instructions on the electronic payment application system of each banking system or payment intermediary service provider.

The bank or payment intermediary service provider checks the account information on the state budget payment voucher and the conditions for debiting the payer's account. If the check is appropriate, it proceeds to transfer the full amount promptly into the account of the State Treasury according to the information recorded on the state budget payment voucher (the time limit for transferring funds is stipulated in the Law on Tax Administration); simultaneously, sends the state budget payment voucher signed electronically by the bank or payment intermediary service provider to the budget payer and sends the information about successful state budget payments to the tax management agency and related units (if any). In case the check is not appropriate, it sends a feedback notification signed electronically by the bank or payment intermediary service provider regarding the unsuccessful state budget payment to the budget payer through the corresponding electronic payment application system so that the budget payer can re-perform the steps as specified above.

c) In the case of paying the state budget through the National Public Service Portal: After successfully logging into the National Public Service Portal, the budget payer performs subsequent steps similar to the case of paying the state budget through the electronic portal of the tax management agency as stipulated in Point a Clause 4 of this Article.

5. Components and quantity of documents:

a) Components of the application forms:

State budget payment vouchers or documents from authorized government agencies requiring the budget payer to pay money into the state budget.

b) Quantity of documents:

In the case of direct payment of the state budget: One original copy of the state budget payment voucher. In the special case where the budget payer at the bank has not participated in the joint collection of the state budget with financial sector agencies, two original copies of the state budget payment voucher must be prepared, or one original or one copy (photocopy) of the document from the authorized government agency requiring the budget payer to pay money into the state budget.

In the case of electronic payment of the state budget: One state budget payment voucher created on the applications at the electronic portal of the tax management agency or the National Public Service Portal or the electronic payment application system of the bank or payment intermediary service provider.

6. Time limit for resolution:

a) In the case of direct payment of the state budget: Within the latest 30 minutes, starting from when the State Treasury or the bank or the collection agency receives all valid documents of the budget payer.

b) In the case of electronic payment of the state budget: Within the latest five minutes, starting from when the electronic portal of the tax management agency or the National Public Service Portal or the electronic payment application system of the bank or payment intermediary service provider receives a valid state budget payment voucher of the budget payer; simultaneously, the budget payer's account must have sufficient balance to cover the state budget payment amount recorded on the state budget payment voucher.

7. Subject implementing: Budget payer.

8. Agency handling: State Treasury, collection agency, and bank or payment intermediary service provider.

9. Results of implementation:

a) In the case of direct payment of the state budget: The state budget payment voucher sent to the budget payer is confirmed by the State Treasury or the bank or the collection agency.

b) In the case of electronic payment of the state budget: The state budget payment voucher (signed electronically by the bank or payment intermediary service provider) sent to the budget payer confirms the completion of the state budget payment.

10. Application form:

a) Tax declaration form; receipt for payment into the state budget; refund order combined with offsetting state budget revenue; tax, fee, surcharge, administrative penalty receipt are defined correspondingly according to Model Nos. 01, 02, 03a1, 03a2, 03b1, 03b2, 03c attached in Appendix I issued together with this Decree.

Transfer vouchers from the unit's account at the State Treasury are defined correspondingly according to Model Nos. 16a1, 16a2, 16a3, 16a4, 16b1, 16b2, 16c1, 16c2, 16c3, 16c4 attached in Appendix II issued together with this Decree.

Payment confirmation vouchers of postal service enterprises providing public postal services are implemented according to Clause 1, Article 1 of Government Decree No. 97/2017/NĐ-CP dated August 18, 2017, amending and supplementing some articles of Government Decree No. 81/2013/NĐ-CP dated July 19, 2013, detailing certain provisions and measures to implement the Law on Administrative Sanctions.

Bank or payment intermediary service provider transaction vouchers where the budget payer processes the payment are implemented according to Articles 16 and 17 of the Accounting Law 2015.

b) In addition to the information items that the budget payer must declare on the prescribed state budget payment voucher models as stipulated in Point a Clause 10 of this Article, the issuing agency or organization may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure subject are added.

Article 5. Procedures for Refunding State Budget Revenues through the State Treasury

1. Administrative procedure name: Procedures for Refunding State Budget Revenues through the State Treasury.

2. Method of implementation: The person entitled to refund or their authorized representative shall collect cash refunds of state budget revenues directly at the State Treasury's office or at the bank where the State Treasury has opened a settlement account for the refund, or receive the refund via the account of the person entitled to refund through non-cash payment methods.

3. Procedure for cash refund at the State Treasury:

a) The State Treasury receives the refund order for state budget revenues from the competent state agency that decides on the refund.

b) Individuals must bring their identity card, military service identification, citizen identification card, passport, and power of attorney for receiving the refund of state budget revenues (in case of authorization) to the State Treasury to complete the refund receipt procedures.

c) The State Treasury checks the legality and validity of the refund order for state budget revenues; compares the information on the identity card, military service identification, citizen identification card, passport, and power of attorney for receiving the refund of state budget revenues (in case of authorization) to carry out the refund.

4. Procedure for refunding through the account of the person entitled to refund using non-cash payment methods:

a) The State Treasury receives the refund order for state budget revenues or the combined refund and offset order for state budget revenues from the competent state agency that decides on the refund.

b) The State Treasury checks the legality and validity of the refund order for state budget revenues or the combined refund and offset order for state budget revenues; performs accounting entries for the refund and offset of state budget revenues, and transfers the refund of state budget revenues into the account of the state budget payer according to the information provided by the competent state agency that decides on the refund.

5. Components and quantity of documents:

a) Components of the application forms:

In the case of direct cash refund at the State Treasury for individuals: Valid identity card, military service identification, citizen identification card, passport must be presented at the State Treasury when completing the procedures; original or certified true copy of the power of attorney for receiving the refund of state budget revenues (in case of authorization).

In the case of refunding through the account of the person entitled to refund: The State Treasury will transfer the refund into the account of the person entitled to refund based on the refund order from the competent state agency that decides on the refund; the person entitled to refund does not need to submit documents to the State Treasury.

b) Quantity of documents:

The number of each component of the dossier specified in point a Clause 5 of this Article is 01 copy (original or certified true copy). Specifically, valid identity card, military service identification, citizen identification card, passport presented at the State Treasury when completing the procedures is 01 original copy.

6. Time limit for resolution:

a) For cash refunds at the State Treasury: Within the latest 30 minutes from the time the State Treasury receives all legitimate and lawful documents of the individual entitled to refund state budget revenues and the refund order for state budget revenues or the combined refund and offset order for state budget revenues.

b) For refunds through the account of the person entitled to refund: Within 01 working day from the time the State Treasury receives the legitimate and lawful refund order for state budget revenues or the combined refund and offset order for state budget revenues.

7. Subjects implementing: Organizations and individuals entitled to refund state budget revenues.

8. Competent authority: The State Treasury.

9. Results of implementation:

a) For cash refunds at the State Treasury: The State Treasury's refund document for state budget revenues with the signature confirming receipt of the full amount by the recipient.

b) For refunds through the account of the person entitled to refund: The State Treasury or the bank or the intermediary payment service provider reports the credit to the organization or individual entitled to refund state budget revenues.

Section 2

ADMINISTRATIVE PROCEDURE BELONGS TO THE FIELD

CONTROL OF STATE BUDGET EXPENDITURE

Article 6. Procedures for State Budget Expenditure Commitment Control through the State Treasury

1. Administrative procedure name: Procedures for State Budget Expenditure Commitment Control through the State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) The state budget using entity submits the application for expenditure commitment or adjustment of expenditure commitment to the State Treasury where the transaction takes place.

b) The State Treasury conducts a review of the legality and validity of the documents. In cases where the documents comply with the prescribed regulations, the State Treasury processes the expenditure commitment and sends one copy of the expenditure commitment request or adjustment form with the State Treasury's confirmation to the entity in writing or via the State Treasury's Public Service Portal. In cases where the documents do not comply with the prescribed regulations, the State Treasury sends a notification rejecting the state budget expenditure commitment to the entity (specifying the reasons for rejection) in writing or via the State Treasury's Public Service Portal.

4. Components and quantity of documents:

a) Document components: 

For expenditure commitment requests: Annual budget estimate (for regular expenditures), annual investment capital plan (for investment expenditures) assigned by the competent authority; state budget expenditure commitment request form; contract (submitted once when there is a change or modification).

For requests to adjust expenditure commitments: Annual budget estimate (for regular expenditures if there is an adjustment), annual investment capital plan (for investment expenditures if there is an adjustment) assigned by the competent authority; contract (if there is an adjustment); state budget expenditure commitment adjustment form.

b) Quantity of documents: The number of each component of the documents specified in point a, Clause 4 of this Article is one original (original or certified true copy). Specifically, the state budget expenditure commitment request or adjustment form is two originals.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

5. Processing time limit: Within one working day from the date the State Treasury receives complete and valid documents from the entity.

6. Entities implementing: State budget using entities.

7. Authority responsible for processing: The State Treasury.

8. Results of implementation:

a) In cases where the State Treasury approves the request or adjustment of expenditure commitment of the entity: Confirmation by the State Treasury directly on the expenditure commitment request or adjustment form; in cases where the entity participates in electronic transactions with the State Treasury, the State Treasury sends the approval confirmation of the request or adjustment of expenditure commitment via the State Treasury's Public Service Portal.

b) In cases where the State Treasury rejects the request or adjustment of expenditure commitment of the entity: Notification of rejection of the request or adjustment of expenditure commitment in writing by the State Treasury; in cases where the entity participates in electronic transactions with the State Treasury, the State Treasury sends the rejection notification of the request or adjustment of expenditure commitment via the State Treasury's Public Service Portal.

9. Application forms:

a) The state budget expenditure commitment request form or adjustment form is stipulated correspondingly according to Model No. 04a or Model No. 04b attached as Appendix II to this Decree.

b) In addition to the information items that the state budget using entity must declare on the expenditure commitment request or adjustment form as specified in point a, Clause 9 of this Article, the issuing agency or organization may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure subject are added.

Article 7. Procedures for controlling payments of regular expenditure, regular public service expenditure, national target program expenditure, and expenditure using public service funds.

1. Administrative procedure name: Procedures for controlling payments of regular expenditure, regular public service expenditure, national target program expenditure, and expenditure using public service funds.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) In case of direct transactions at State Treasury:

The budget-using unit prepares and submits the payment control dossier in paper form directly to the State Treasury where the transaction takes place.

The State Treasury receives, controls the legality, compliance, and conditions for payment according to the prescribed regulations. If the payment complies with the prescribed regulations, the State Treasury processes the payment for the beneficiary upon request of the budget-using unit; simultaneously, sends one copy of the paper voucher (Debit Note) to the unit to confirm the payment has been made. If the payment does not comply with the prescribed regulations, the State Treasury prepares a written notice refusing to process the budget payment (specifying the reasons for refusal) and sends it to the unit.

b) In case of transactions through the State Treasury's Public Service Information Portal:

The budget-using unit prepares and submits the payment control dossier for budget payments through the State Treasury's Public Service Information Portal.

The State Treasury receives, controls the legality, compliance, and conditions for payment according to the prescribed regulations. If the payment complies with the prescribed regulations, the State Treasury sends one copy of the Debit Note to the unit through the State Treasury's Public Service Information Portal to confirm the payment has been made. If the payment does not comply with the prescribed regulations, the State Treasury sends a notice refusing to process the budget payment (specifying the reasons for refusal) to the unit through the State Treasury's Public Service Information Portal.

For payments made under the pre-payment, post-control method in cases a and b above, the State Treasury receives the dossier and processes the payment for the beneficiary within one working day from the date of receiving all valid and legal documents; simultaneously, sends one copy of the Debit Note to the unit to confirm the payment has been made. Within one working day from the date of payment, the State Treasury conducts the control of the dossier according to the prescribed regulations. If the control of the payment does not comply with the prescribed regulations, the State Treasury sends a notice of the result of the payment control to the unit (specifying the reasons for refusal); subsequently, recovers the reduced value of the payment in the next immediate payment. If the next immediate payment does not have sufficient completed work volume or budget estimate to reduce, the State Treasury issues a document requesting the unit to recover the reduced budget payment (in case the budget has not yet been settled), or to pay into the state budget (for cases where the budget has already been settled).

4. Components of the dossier for regular expenditures of the state budget from the budgetary units' accounts:

a) Initial submission dossier (submitted once at the beginning of the year or when there is a change or additional allocation), including: Approval document of the annual budget approved by the competent authority; contract (for contracts valued at 50 million VND or more); assignment document or internal contract (for self-execution cases); approval document of staffing quota approved by the competent authority.

Additionally, for specific cases, the budget-using unit supplements as follows:

For public service organizations, state agencies that are autonomous and responsible for their tasks, organizational structure, staffing, and finance: Internal expenditure regulation of the budget-using unit; decision on granting autonomy by the competent authority (for public service organizations that are autonomous and responsible for their tasks, organizational structure, staffing, and finance).

In case of controlling expenditure based on the results of task implementation: Detailed budget assigned by the competent authority.

In case of controlling expenditure based on the task assignment and procurement of products and services using state budget funds from regular expenditure sources: Detailed budget assigned by the competent authority; decision on task assignment by the competent authority for public service organizations or procurement contract for products and services in cases where the product and service provider is not a subordinate public service organization.

For cost-sharing for scientific and technological tasks: Approval document of the task by the competent authority.

For expenditure on national tourism promotion programs, national tourism action programs, and national trade promotion programs supported by the state budget: Detailed budget assigned by the competent authority. In case the managing ministry transfers funds to the main implementing units, the managing ministry supplements the decision approving the program according to the support contents.

For subsidies based on the subsidy decision of the competent authority: Detailed budget assigned by the authority; subsidy decision of the competent authority.

For overseas training and development funded by the state budget: Training contract or acceptance letter from the foreign training institution; dispatch decision for staff to study abroad.

b) Advance payment dossier (submitted each time an advance payment is requested): Payment transfer document; guarantee letter for advance payment contract (in cases where the contract requires a guarantee).

For payments without a contract or those with a contract valued at less than 50 million VND, but the payment transfer document of the budget-using unit does not fully reflect the payment content, the budget-using unit submits a detailed list of payment/settlement items.

c) Payment documentation (to be submitted with each payment request), including: transfer vouchers; advance payment request forms (for advance payments). In cases where expenditures lack contracts or have contracts with values not exceeding VND 50 million, but the transfer vouchers from budget-using entities do not fully reflect the expenditure details, the budget-using entity shall submit a payment/reimbursement itemized statement.

In addition to transfer vouchers, for certain specific expenditures, budget-using entities shall submit supplementary documentation:

For salary and allowance payments, regular labor remuneration under contracts, additional income, bonuses, other allowances and subsidies, lump sums, scholarships: Payment statements for beneficiaries; documents certifying annual expenditure savings results (for additional income payments to civil servants, public officials, and employees; to be submitted no later than January 31 of the following year).

For expenditures from state budget support funds to implement national tourism promotion programs and national tourism action plans: The competent authority's decision approving the final accounts.

For short-term overseas work delegations' expenditures: Final accounts report for overseas work delegations.

For annual membership fee payments to international organizations: Foreign currency expenditure estimates; payment request forms from international organizations.

For procurement of assets not covered by centralized procurement as stipulated in Clause 8 of this Article (for expenditures requiring submission of contracts to the State Treasury for control): Quantity completion value determination forms. Specifically for vehicle purchases, the entity shall submit the authorized procurement decision from the competent authority.

When the State Treasury is instructed by the competent authority to make direct payments to beneficiaries: Beneficiary lists approved by the competent authority.

For expenditure control through assignment, ordering, or bidding for public goods and services funded by the state budget from regular expenditure sources: Acceptance documents for assigned tasks (for assigned task funding); acceptance minutes for ordered goods/services according to Model 02 and acceptance/closure contract minutes according to Model 04 issued together with Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, ordering, or bidding for public goods and services funded by the state budget from regular expenditure sources (for ordered goods/services and bidding funding).

For monthly allowances, one-time allowances implementing preferential policies for persons who have contributed to the revolution and those directly participating in the resistance war: Itemized payment/reimbursement statements (directly paid by the Labor, Invalids, and Social Affairs Department to beneficiaries); expenditure statements for preferential policy recipients managed by the Labor, Invalids, and Social Affairs sector (through service organizations paying beneficiaries); payment receipts.

For remaining expenditures (where contracts must be submitted to the State Treasury for control): Quantity completion value determination forms. Specifically for insurance, auditing, telecommunications rental, public service payments, house rental contracts, the entity shall submit itemized payment/reimbursement statements.

5. Documentation components for national target program expenditures using operational funding:

a) Initial documentation (submitted when first transacting with the State Treasury or when there are changes, adjustments, or supplements): Initial documentation as specified in Point a, Clause 4 of this Article; the competent authority's decision approving the maintenance and repair budget for infrastructure works; the competent authority's decision allocating project implementation funding and approving the project (for poverty reduction production support projects).

b) Advance payment and payment documentation: To be implemented according to the provisions in Points b and c of Clause 4 and Points b and c of Clause 6 of this Article.

6. Documentation components for expenditures on construction, maintenance, renovation, upgrading, and expansion of physical facilities:

For projects costing VND 500 million or more: To be implemented according to the provisions of Article 8 of this Decree.

For projects costing less than VND 500 million, the documentation includes:

a) Initial documentation (submitted once at the beginning of the year or when there are changes, adjustments, or supplements), including: Annual budget allocated by the competent authority; contract (for contracts valued at VND 50 million or more).

b) Advance payment documentation (to be submitted with each advance payment request), including: Transfer vouchers; contract advance payment guarantee letter (if the contract requires an advance payment guarantee).

For payments without a contract or those with a contract valued at less than 50 million VND, but the payment transfer document of the budget-using unit does not fully reflect the payment content, the budget-using unit submits a detailed list of payment/settlement items.

c) Payment documentation (to be submitted with each payment request), including:

For expenditures without contracts or with contracts valued up to VND 50 million: Transfer vouchers; advance payment request form (for advance payments); itemized payment/reimbursement statement (if the transfer voucher from the budget-using entity does not fully reflect the expenditure details).

For expenditures with contracts valued over VND 50 million but less than VND 500 million: Transfer vouchers; advance payment request form (for advance payments); quantity completion value determination form.

If the project is completed and approved by the competent authority but not fully reimbursed according to the approved final accounts, the budget-using entity shall submit the final accounts approval decision.

7. Documentation components for expenditures from transaction deposit accounts of entities:

a) For deposit accounts that the State Treasury must monitor, the documentation includes:

For regular expenditure items: The documents shall be carried out in accordance with the provisions of Clause 4 of this Article (except for public service units that self-finance regular expenditures and investment expenditures, and public service units that self-finance regular expenditures: the approval document on the number of employees to be decided by the unit in accordance with the regulations).

For expenditure items implementing repair, maintenance, renovation, upgrading, and expansion projects of physical assets with a value under VND 500 million: The documents shall be carried out in accordance with the provisions of Clause 6 of this Article.

For expenditure from a deposit account for fee collection belonging to the state budget (units deposit once at the beginning of the year or when there is a change): the annual revenue and expenditure budget, fees assigned by the competent authority annually.

b) For deposit accounts which the State Treasury does not need to supervise, the documents include: Payment vouchers.

8. Documents components for centralized procurement expenditure: Annual budget estimate or capital investment plan for the program/project assigned by the competent authority; contract according to the model prescribed in Article 78 of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Use of Public Assets (hereinafter referred to as Decree No. 151/2017/ND-CP); payment vouchers; guarantee letter for advance payment (in case the contract stipulates advance payment guarantee); application for advance payment (in case of advance payment); handover receipt of assets according to the model prescribed in Article 80 of Decree No. 151/2017/ND-CP; document of the centralized procurement unit requesting the program/project management agency to transfer money to the supplier of selected assets according to the signed contract (in case the centralized procurement unit requests the program/project management agency to transfer money for payment to the supplier of selected assets) or transfer money into the centralized procurement unit's deposit account (in case the centralized procurement unit requests the program/project management agency to transfer money to the centralized procurement unit for payment to the supplier of selected assets).

9. Documents components for expenditure items requiring confidentiality: Annual budget estimate assigned by the competent authority; payment vouchers; application for advance payment (in case of advance payment).

10. Documents components for expenditure items where the budget-using unit authorizes the State Treasury to automatically deduct payments periodically to certain suppliers of goods and services (such as electricity, water, telecommunications): Authorization document of the budget-using unit to the State Treasury regarding automatic deduction from the unit’s account to pay suppliers based on the value of goods and services used by the unit; the unit sends once when there is a change, adjustment, or supplement.

11. Number of documents: The number of each component document specified in Clauses 4, 5, 6, 7, 8, 9, and 10 of this Article is one original copy (original or true copy); specifically, payment vouchers are two original copies (if tax deduction is applied or if both the transacting unit and the supplier open accounts at the same treasury unit, then an additional original copy is required for each case); application for advance payment is two original copies; payment submission form is two original copies; beneficiary payment list is two copies (original or true copy); payment detail statement is one original copy.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

12. Time limit for processing:

a) For advance payment: Within one working day from the date the State Treasury receives complete and valid documents from the budget-using unit.

b) For payment: No later than two working days from the date the State Treasury receives complete and valid documents from the budget-using unit.

c) For expenditure from a deposit account of the transacting unit which the State Treasury does not need to supervise: Within one working day from the date the State Treasury receives valid and legal payment vouchers from the transacting unit.

d) For expenditure implemented under the pre-payment and post-control method: Within one working day from the date the State Treasury receives complete and valid documents from the budget-using unit.

13. Implementing entities: Transacting units.

14. Processing agency: State Treasury.

15. Implementation results:

a) In case the State Treasury agrees to the payment request, advance payment request, or expenditure from the transacting unit's deposit account: Confirmation by the State Treasury directly on the payment voucher of the transacting unit. Specifically, for salary payments and other salary-like payments, and additional income payments for civil servants, public officials, and employees, in cases where the transacting unit has not yet completed administrative procedures through the State Treasury's online service portal, apart from confirming on the payment voucher of the transacting unit, the State Treasury will also confirm on one copy of the beneficiary payment list (stamped by the State Treasury) for the unit to transfer funds to individual bank accounts of civil servants, public officials, and employees.

In case the unit participates in electronic transactions with the State Treasury, the State Treasury will send the debit notice to the unit through the State Treasury's online service portal to confirm the completion of payment, advance payment, or expenditure from the unit's deposit account.

b) In case the State Treasury rejects the payment request, advance payment request, or expenditure from the transacting unit's deposit account: The State Treasury will notify (by written document or through the State Treasury's online service portal) about the rejection of the payment, advance payment, or expenditure from the unit's deposit account.

16. Application form:

a) Application for advance payment; payment receipt form; detailed payment schedule; volume of work completion value statement; payment statement for beneficiaries; expenditure statement for persons enjoying preferential policies for those who have contributed to the revolution and those directly participating in the resistance war managed by the Ministry of Labor, Invalids, and Social Affairs; and money transfer documents are specified correspondingly according to Forms 05a, 05b, 06, 07, 08a, 08b, 09, 10, 16a1, 16a2, 16a3, 16a4, 16c1, 16c2, 16c3, 16c4 attached as Appendix II issued together with this Decree.

b) In addition to the information items that entities conducting transactions with the State Treasury must declare on the prescribed declaration forms under point a, Clause 16, Article of this Decree, the agency or organization issuing the declaration form may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure implementer are added.

Article 8. Capital disbursement control procedures from state budget funds

1. Administrative procedure name: Capital disbursement control procedures from state budget funds.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) In case of direct transactions at State Treasury:

The project investor or the Project Management Board establishes and sends the dossier to the State Treasury where the transaction takes place.

The State Treasury receives and controls the legality, compliance, and conditions for disbursement according to the prescribed regulations. If the disbursement control ensures compliance with the prescribed regulations, the State Treasury processes the payment to the beneficiary at the request of the project investor or the Project Management Board; simultaneously, sends one copy of the payment voucher (Debit Note) to the entity to confirm the payment has been made. If the disbursement control does not ensure compliance with the prescribed regulations, the State Treasury issues a written notice refusing to process the state budget disbursement (specifying the reasons for refusal) to the entity.

b) In case of transactions through the State Treasury's Public Service Information Portal:

The project investor or the Project Management Board establishes and sends the dossier through the National Treasury Public Service Portal.

The State Treasury receives and controls the legality, compliance, and conditions for disbursement according to the prescribed regulations. If the disbursement control ensures compliance with the prescribed regulations, the State Treasury processes the payment to the beneficiary and sends one copy of the Debit Note to the entity to confirm the payment has been made. If the disbursement control does not ensure compliance with the prescribed regulations, the State Treasury sends a notice refusing to process the state budget disbursement (specifying the reasons for refusal) to the entity through the National Treasury Public Service Portal.

c) For expenditures implemented under the pre-payment, post-control method in cases mentioned in points a and b of this clause, the State Treasury receives the dossier and processes the payment to the beneficiary within one working day from the date of receiving all valid and legal documents; simultaneously, sends one copy of the Debit Note to the entity to confirm the payment has been made. Within two working days from the date of payment, the State Treasury conducts the control of the dossier according to the prescribed regulations. If the disbursement control does not ensure compliance with the prescribed regulations, the State Treasury sends a notice of the disbursement control results to the entity (specifying the reasons for refusal); subsequently, processes the recovery of the reduced payment value in the next immediate payment. If the next immediate payment does not have sufficient completed work volume or capital plan to reduce, the State Treasury issues a document requesting the entity to recover the reduced state budget expenditure (in case of uncompleted budget settlement), or to pay the state budget (for cases where the budget has been settled).

4. Legal dossier components of the project (sent initially when transacting with the State Treasury or when there is a change, adjustment, or supplement):

a) For projects and investment preparation works, the dossier includes: Annual investment capital plan approved by the competent authority; decision allowing investment preparation; cost estimate for investment preparation work or cost estimate for each item of work under investment preparation work approved by the competent authority; contract; assignment document or internal contract (for self-execution cases).

b) For project implementation works, the dossier includes:

Annual investment capital plan approved by the competent authority; investment decision of the competent authority and decisions adjusting the project (if any); document of the competent authority allowing self-execution (if not included in the investment decision of the competent authority); contract, joint venture agreement (if the joint venture agreement is not stipulated in the contract); assignment document or internal contract (for self-execution cases); estimate and decision approving the estimate by the competent authority for each work, construction item, construction project for designated tendering or self-execution cases and works carried out without contracts (except for projects only preparing economic-technical reports). Specifically, for compensation and resettlement work, it must include the cost estimate for organizing compensation, support, and resettlement work approved by the competent authority, the compensation, support, and resettlement cost estimate approved by the competent authority, and the compensation, support, and resettlement plan approved by the competent authority.

For construction contracts involving land clearance, the entity submits the land clearance plan or handover record (partially or entirely) according to the agreement in the contract.

5. Advance payment dossier components (sent each time an advance payment application is made), including: Application for capital disbursement; money transfer document; contract advance payment guarantee letter (if required).

6. Payment dossier components (sent each time a payment application is made):

a) For the payment of completed work volume (including works carried out through contracts and those not carried out through contracts), the file includes: Application for investment capital payment; transfer vouchers; application for advance investment capital payment (in case of advance payment); table determining the value of completed work volume.

For compensation, support, and resettlement costs, the file includes: Application for investment capital payment; transfer vouchers; application for advance investment capital payment (in case of advance payment); confirmation table of the value of completed compensation, support, and resettlement work volume; contract and handover record (in case of purchasing houses for relocation and land clearance).

For costs related to the organization and implementation of compensation, support, and resettlement, the file includes: Application for investment capital payment; transfer vouchers; application for advance investment capital payment (in case of advance payment).

b) For compensation, support, and resettlement work that requires construction (including construction of relocation houses for land clearance): Follow the provisions set forth in Clause 4, Clause 5, Point a, c, and d of Clause 6 of this Article.

c) For projects that have been completed and approved by competent state agencies for final settlement but have not yet been fully paid according to the approved settlement value, the payment file includes: Application for investment capital payment; decision approving final settlement; transfer vouchers.

d) In the case of insurance contract payments and audit contract payments, the file includes: Application for investment capital payment; transfer vouchers.

7. The components of the file for investment projects under national target programs and programs using state budget funds: Follow the provisions set forth in Clause 4, Clause 5, and Clause 6 of this Article. Specifically, for the legal component of files for small-scale projects under national target programs with simple technology, partially funded by the State and the rest contributed by the people (referred to as small-scale Group C projects), the file includes: Annual investment capital plan approved by the competent authority; approval document for the project preparation budget issued by the competent authority along with the project preparation cost estimate (for preparatory projects); decision approving the construction project file of the People's Committee of the commune along with the construction project file (for project implementation activities); contract.

8. The legal, advance payment, and payment components of the file for special construction projects:

a) For secret projects: Annual investment capital plan approved by the competent authority; application for investment capital payment; transfer vouchers; application for advance investment capital payment (in case of advance payment).

b) For emergency projects with urgent nature and temporary construction projects:

Advance payment file includes: Emergency order or urgent situation decision of the competent authority; investment decision of the competent authority and project adjustment decisions (if any); application for investment capital payment; transfer vouchers; guarantee letter for advance payment (if required).

Payment file: Contract, joint venture agreement (in case of joint venture contract where joint venture agreements are not stipulated in the contract) or assignment document (in case of self-execution without contract) and other files as prescribed in Clause 4 and Clause 6 of this Article (excluding files submitted when applying for advance payment).

9. The components of the file for expenditures from transaction units' deposit accounts: Follow the provisions set forth in Clause 4, Clause 5, and Clause 6 of this Article.

In cases of expenditures from deposit accounts not controlled by the State Treasury, the file includes: Transfer vouchers.

10. The components of the file for entrusted project management cases, the file includes: Entrustment contract and files as prescribed in Clause 4, Clause 5, and Clause 6 of this Article.

11. Number of files: The number of each component file prescribed in Clause 4, Clause 5, Clause 6, Clause 7, Clause 8, Clause 9, and Clause 10 of this Article is one original copy (original or true copy). Specifically, transfer vouchers are two original copies (in cases of VAT deduction or when both the transaction unit and the goods/services provider open accounts at the same State Treasury unit, an additional original copy is provided for each case); application for investment capital payment and application for advance investment capital payment are two original copies.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

12. Time limit for processing:

a) For advance payments: Within one working day from the date the State Treasury receives complete and lawful files from the investor or the Project Management Board.

b) For payments: Not later than three working days from the date the State Treasury receives complete and lawful files from the investor or the Project Management Board.

c) For expenditures implemented on a pre-payment basis followed by post-control: Within one working day from the date the State Treasury receives complete and lawful files from the investor or the Project Management Board.

13. Implementing entities: Investors or Project Management Boards under state budget capital.

14. Processing agency: State Treasury.

15. Implementation results:

a) In case the State Treasury approves the payment or advance request: Confirmation by the State Treasury directly on the application for investment capital payment and transfer vouchers. If the investor or Project Management Board participates in electronic transactions with the State Treasury, the State Treasury sends the debt notification voucher to the unit via the State Treasury's public service information portal to confirm the payment or advance.

b) In case the State Treasury rejects the payment or advance request: The State Treasury notifies the rejection of the payment or advance request of the investor or Project Management Board (by paper document or via the State Treasury's public service information portal).

16. Application form:

a) Payment request for investment capital; transfer vouchers; advance payment request for investment capital; table determining the value of completed work volume and table confirming the value of compensation, support, and resettlement work volume already implemented, which are specified correspondingly according to Forms No. 11, 16b1, 16b2, 05c, 08b, 12, 16c1, 16c2, 16c3, 16c4 attached as Appendix II issued together with this Decree.

b) In addition to the information items that the implementing entities must declare on the prescribed declaration forms under point a, Clause 16, Article of this Decree, the agency or organization issuing the declaration forms may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the implementing entities are added.

Article 9. Procedures for controlling and settling project management costs for projects using state budget funds through the State Treasury

1. Administrative procedure name: Procedure for controlling and settling project management costs for projects using state budget funds through the State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) In case of direct transactions at State Treasury:

The project investor or the Project Management Board establishes and sends the dossier to the State Treasury where the transaction takes place.

The State Treasury receives and controls the legality, compliance, and conditions for disbursement according to the prescribed regulations. If the disbursement control ensures compliance with the prescribed regulations, the State Treasury processes the payment to the beneficiary at the request of the project investor or the Project Management Board; simultaneously, sends one copy of the payment voucher (Debit Note) to the entity to confirm the payment has been made. If the disbursement control does not ensure compliance with the prescribed regulations, the State Treasury issues a written notice refusing to process the state budget disbursement (specifying the reasons for refusal) to the entity.

b) In case of transactions through the State Treasury's Public Service Information Portal:

The project investor or the Project Management Board establishes and sends the dossier through the National Treasury Public Service Portal.

The State Treasury receives, controls the legality, validity, and conditions for disbursement according to the prescribed regulations. If the control of the expenditure item ensures compliance with the prescribed regulations, the State Treasury processes the payment to the beneficiary and sends a notification confirming the completion of the payment (with the debt notice attached) to the unit. If the control of the expenditure item does not ensure compliance with the prescribed regulations, the State Treasury sends a notification refusing to settle the state budget expenditure item (specifying the reasons for refusal) to the unit via the State Treasury's public service information portal.

For expenditure items carried out under the pre-payment, post-control method in the cases specified in points a and b of this clause, the State Treasury receives the dossier and processes the payment to the beneficiary within 01 working day from the date of receiving all valid and legal dossiers; at the same time, sends one copy of the debt notice to the unit to confirm the completion of the payment. Within 01 working day from the date of payment, the State Treasury implements the control of the dossier according to the prescribed regulations. If the control of the expenditure item does not ensure compliance with the prescribed regulations, the State Treasury sends a notification of the result of the expenditure control to the unit (specifying the reasons for refusing payment); subsequently, handles the recovery of the reduced payment value in the next immediate payment. If the next immediate payment does not have enough completed work volume or budget estimate to reduce, the State Treasury issues a document requesting the unit to recover the reduced state budget expenditure (in cases where the budget has not been settled), to make payments to the state budget (for cases where the budget has been settled).

4. Initial dossier components (sent once at the beginning of the year or when there is a change, adjustment, or supplement), including: Investment capital plan of the competent authority; decision approving the annual project management income and expenditure budget (except in cases where it is not required to prepare a budget); budget estimate and decision approving the budget estimate by the competent authority (for cases where it is self-implemented); decision granting autonomy rights by the competent authority (for cases not stipulated in the establishment decision of the unit); internal expenditure regulation of the unit or regulation on the use of project management funds saved; approval document for staffing quota approved by the competent authority or Establishment Decision; contract.

5. Advance payment and settlement dossier components (sent separately each time an advance payment or settlement is requested) for cases where the investor directly manages a project; the investor entrusts the entire project management to a specialized or regional Project Management Board:

a) Advance payment dossier, including: Payment request for investment capital; transfer vouchers.

b) Settlement dossier, including: Payment request for investment capital; transfer vouchers; advance payment request (for settlement of advance payment); other related dossiers as prescribed in point c, Clause 4 and point c, Clause 6, Article 7 of this Decree.

6. Dossier components for cases where the investor directly manages multiple projects; the investor entrusts part of the project management to a specialized or regional Project Management Board:

a) Dossier to transfer project management funds from the budget account to the deposit account, including: Payment request for investment capital; transfer vouchers.

b) Advance payment and settlement dossier for project management costs from the deposit account (sent separately each time an advance payment or settlement is requested):

Advance payment dossier, including: Payment request for investment capital; transfer vouchers.

Settlement dossier, including: Payment request for investment capital; transfer vouchers; advance payment request (for settlement of advance payment); table proposing the allocation of project management costs for repayment of advance project management costs; other related dossiers as prescribed in point c, Clause 4 and point c, Clause 6, Article 7 of this Decree.

7. Number of dossiers: The number of each component dossier prescribed in Clauses 4, 5, and 6 of this Article is 01 copy (original or original copy or certified true copy). Transfer vouchers are 02 original copies (if value-added tax deduction is implemented or if the transacting entity and the goods/services provider both open accounts at the same State Treasury unit, then an additional 01 original copy is provided for each case); payment requests for investment capital and advance payment requests are 02 original copies; payment content list is 01 original copy.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

8. Processing time limit:

a) For advance payments: Within 01 working day, from the date the State Treasury receives all valid and legal dossiers of investors or Project Management Boards.

b) For settlements: No later than 02 working days, from the date the State Treasury receives all valid and legal dossiers of investors or Project Management Boards.

c) For expenditures implemented on a pre-payment basis followed by post-control: Within one working day from the date the State Treasury receives complete and lawful files from the investor or the Project Management Board.

9. Implementing entities: Investors and Project Management Boards under state budget funds.

10. Processing agency: The State Treasury.

11. Results:

a) In case the State Treasury agrees to the payment request or advance payment for project management costs of the investor or Project Management Board: The State Treasury directly confirms on the payment transfer document. If the investor or Project Management Board participates in electronic transactions with the State Treasury through public service, the State Treasury sends the debit voucher to the unit via the State Treasury's public service website to confirm that the payment or advance has been made.

b) In case the State Treasury rejects the payment request or advance payment for project management costs of the investor or Project Management Board: The State Treasury notifies the rejection of the payment or advance request of the investor or Project Management Board (in writing or via the State Treasury's public service website).

12. Forms:

a) Application for capital investment payment; payment transfer document; application for advance payment; project management cost allocation table for final settlement of advance payments are specified respectively according to Model Nos. 11, 16b1, 16b2, 16c1, 16c2, 16c3, 16c4, 05c, 13 attached as Appendix II to this Decree; other related forms prescribed in Clause 16, Article 7 of this Decree.

b) In addition to the information items that the entities must declare on the forms prescribed in point a, Clause 12 of this Article, the agency or organization issuing the form may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the entity performing the administrative procedure are added.

Article 10. Procedures for controlling foreign capital expenditure through the State Treasury

1. Administrative procedure name: Procedure for controlling foreign capital expenditure through the State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) In case of payment at the bank serving:

For direct transactions at the State Treasury: The investor or Project Management Board prepares and submits the file in paper form directly to the State Treasury where the transaction takes place. The State Treasury receives, controls the legality, validity, and conditions for disbursement according to the prescribed regulations. If the control of the expenditure meets the prescribed regulations, the State Treasury confirms the advance payment or payment according to the investor's or Project Management Board's request. If the control of the expenditure does not meet the prescribed regulations, the State Treasury prepares a notification of refusal to confirm (specifying the reasons for refusal) in writing and sends it to the unit.

For cases where the investor or Project Management Board prepares and submits the file through the State Treasury's public service website, the State Treasury receives, controls the legality, validity, and conditions for disbursement. If the expenditure meets the prescribed regulations, the State Treasury confirms the advance payment or payment according to the investor's or Project Management Board's request. If the control of the expenditure does not meet the prescribed regulations, the State Treasury prepares a notification of refusal to confirm (specifying the reasons for refusal) and sends it to the unit through the State Treasury's public service website.

b) In case of payment at the State Treasury: Follows the provisions of Clause 3, Article 8 of this Decree.

4. File components:

a) Initial project file (sent once when the first transaction with the State Treasury occurs or when there is a change, adjustment, or supplement), including: Initial files sent according to the provisions of Clause 4, Article 7 and Clause 4, Article 8 of this Decree, separately, the contract must have a Vietnamese translation (with the signature and stamp of the project owner) of the payment-related clauses of the contract (for contracts between the project owner and the contractor signed in a foreign language); agreements on ODA and preferential loans signed between the Government of Vietnam and the sponsor (Vietnamese translation with the signature and stamp of the project owner); agreements, letters, or documents of "no objection" from the sponsor (if any).

For independent aid funds, when accounting and settling the budget, a budget estimate must be provided by the competent authority.

b) Advance payment and payment files (sent each time there is a request for advance payment or payment):

For projects or project components under the national budget development investment plan fully funded by the state budget or partially funded and partially refinanced according to a ratio, the procedures are carried out according to the provisions of Article 8 of this Decree.

For projects or activities under the state budget's public expenditure budget fully funded or partially funded and partially refinanced according to a ratio, the procedures are carried out according to the provisions of Article 7 of this Decree along with the application for confirmation of eligible public expenditure costs.

In case the contract stipulates the use of interim payment certificates instead of the completed work value determination table, the unit sends the interim payment certificate signed between the project owner and the contractor.

In case of confirmation at the State Treasury and payment at the serving bank, in addition to the above files, the investor does not need to send the payment transfer document.

5. Number of files: Carried out according to the provisions of Clause 11, Article 8 of this Decree (for investment expenditures) or Clause 11, Article 7 of this Decree (for public expenditure). For the application for confirmation of eligible public expenditure costs, two copies are required (original or original copy or certified true copy).

6. Processing time limit: No later than three working days from the date the State Treasury receives the complete and legal files of the unit. For expenditures implemented under the pre-payment, post-control method, the processing time is within one working day from the date the State Treasury receives the complete and legal files of the investor or Project Management Board.

7. Subjects implementing: Investors or Project Management Boards of projects or project components funded by the state budget; projects applying the one-time grant and partial loan repayment mechanism according to a ratio.

8. Competent authority: The State Treasury.

9. Results of implementation:

a) In case the State Treasury agrees to the payment request or advance of foreign capital: The confirmation of the State Treasury directly on the investment capital payment request form or the legitimate cost confirmation request form for the project owner or Project Management Board (in cases where confirmation is made at the State Treasury and payment is made at the bank); the confirmation of the State Treasury directly on the investment capital payment request form or the legitimate cost confirmation request form and the transfer voucher of the project owner or Project Management Board (in cases where payment is made at the State Treasury).

b) In case the State Treasury rejects the payment request or advance of foreign capital: The State Treasury notifies the rejection of payment approval, withdrawal of funds, or refusal to confirm expenditure control (by written notice or through the State Treasury's public service information portal).

10. Application form:

a) The legitimate cost confirmation request form for public investment is specified according to Model No. 14 in Appendix II issued together with this Decree and other relevant declaration forms prescribed in Clause 16, Article 8 of this Decree (for investment expenses) or Clause 16, Article 7 of this Decree (for public expenses).

b) In addition to the information items that the implementing entities must declare on the prescribed declaration forms under Point a, Clause 10 of this Article, the agency or organization issuing the declaration forms may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure implementers are added.

Article 11. Procedure for recording ODA and preferential loan capital into the state budget

1. Name of administrative procedure: Procedure for recording ODA and preferential loan capital into the state budget.

2. Method of Implementation:

a) Submitting the dossier and receiving the result directly at the State Treasury office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) In case of direct transactions at State Treasury:

The project owner or Project Management Board establishes the record receipt and disbursement request form for ODA and preferential loan capital along with the notification of the sponsor's fund transfer to the beneficiary entity and sends it to the State Treasury at the transaction location to obtain confirmation of the recording of ODA and preferential loan capital.

The State Treasury receives and checks the information on the record receipt and disbursement request form for ODA and preferential loan capital and accompanying documents; if appropriate, it confirms the recording. If not appropriate, the State Treasury prepares a written notice rejecting the confirmation of the recording of ODA and preferential loan capital (specifying the reasons for rejection).

b) In case of transactions through the State Treasury's Public Service Information Portal:

The project owner or Project Management Board establishes and submits the record receipt and disbursement request form for ODA and preferential loan capital along with the notification of the sponsor's fund transfer to the beneficiary entity through the State Treasury's public service information portal.

The State Treasury receives and checks the information on the record receipt and disbursement request form for ODA and preferential loan capital and accompanying documents; if appropriate, it confirms the recording. If not appropriate, the State Treasury sends a notice rejecting the confirmation of the recording of ODA and preferential loan capital to the entity (specifying the reasons for rejection) through the State Treasury's public service information portal.

4. Components and quantity of dossiers:

a) Components of the dossier: the record receipt and disbursement request form for ODA and preferential loan capital; the notification of the sponsor's fund transfer to the beneficiary entity or the bank statement of the sponsor's fund transfer serving the project owner or the bank document showing the transfer of funds to the beneficiary entity.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

b) Quantity of dossiers: three original copies of the record receipt and disbursement request form for ODA and preferential loan capital; one original or true copy or certified copy of the notification of the sponsor's fund transfer to the beneficiary entity or the bank statement of the sponsor's fund transfer serving the project owner or the bank document showing the transfer of funds to the beneficiary entity.

5. Time limit for resolution: Within two working days from the date the State Treasury receives the complete and lawful dossier of the entity.

6. Implementing entities: Project owners or Project Management Boards of projects or project components funded by the state budget; projects applying partial grant and partial loan mechanisms according to a ratio.

7. Authority responsible for processing: The State Treasury.

8. Results of implementation:

a) In case the State Treasury agrees to record ODA and preferential loan capital, the State Treasury signs confirmation on the record receipt and disbursement request form for ODA and preferential loan capital and returns it to the entity (by written notice or through the State Treasury's public service information portal).

b) In case the State Treasury rejects the recording of ODA and preferential loan capital: The State Treasury sends a notice rejecting the recording of ODA and preferential loan capital to the entity (by written notice or through the State Treasury's public service information portal).

9. Application forms:

a) The record receipt and disbursement request form for ODA and preferential loan capital is specified according to Model No. 15a, 15b in Appendix II issued together with this Decree.

b) In addition to the information items that the implementing entities must declare on the record receipt and disbursement request form for ODA and preferential loan capital, the agency or organization issuing the record receipt and disbursement request form for ODA and preferential loan capital may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure implementers are added.

Section 3

ADMINISTRATIVE PROCEDURE BELONGS TO THE FIELD

REGISTRATION AND USE OF ACCOUNTS

Article 12. Procedures for registering the use of accounts, supplementing accounts, and changing seals and signatures of trading units at the State Treasury

1. Administrative procedure name: Procedures for registering the use of accounts, supplementing accounts, and changing seals and signatures of trading units at the State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) Trading units that are eligible to open accounts at the State Treasury shall prepare and submit registration applications for using accounts, supplementing accounts, and changing seals and signatures either in paper form directly to the State Treasury or through the Public Service Portal of the State Treasury.

b) The State Treasury shall receive and examine the registration applications for using accounts, supplementing accounts, and changing seals and signatures of trading units; if the application is complete and valid, the State Treasury shall accept the application and issue a receipt for the registration and account usage application to be sent back to the trading unit; if the application is incomplete or invalid, the State Treasury shall return the application and guide the trading unit to complete it according to the completion guidance form.

In cases where trading units participate in electronic transactions with the State Treasury, the State Treasury shall send a feedback notification regarding the acceptance of the application submitted by the unit (if the application is complete and valid) or a feedback notification regarding the rejection and reasons for rejecting the application (if the application is incomplete or invalid) through the Public Service Portal of the State Treasury.

c) After the registration application for using accounts, supplementing accounts, and changing seals and signatures of trading units has been approved by the State Treasury, the State Treasury shall confirm on the account usage registration form and seal and signature samples or the change request form for seals and signatures and return the original paper copy to the trading unit or send a notification of approval from the State Treasury to the trading unit (through the Public Service Portal of the State Treasury).

4. File components:

a) Account usage registration form and seal and signature samples in cases of registering the use of accounts and supplementing accounts.

b) Request form for changing seals and signatures in cases of changing seals and signatures.

c) Decision on establishment of the unit or organization or decision on project management assignment for cases of registering the use of accounts (except for Party organizations of the Communist Party of Vietnam; central state agencies such as Office of the President, Office of the National Assembly, Office of the Government, ministries, ministerial-level agencies, and government agencies; organizations of mass associations such as Vietnam Fatherland Front, Ho Chi Minh Communist Youth Union, Vietnam Women's Union, Vietnam Farmers' Association, Vietnam General Confederation of Labor, Vietnam Veterans Association; provincial, district People's Committee offices, and village-level People's Committees; military units under the Defense and Security sector).

d) Decision on appointment of the account holder's position or document/resolution recognizing the head of the trading unit for cases of registering the use of accounts, supplementing accounts, and changing the account holder's signature (except for provincial, district People's Committee offices, and village-level People's Committees; military units under the Defense and Security sector). If the head of the unit authorizes a subordinate to be the account holder, there must be a written authorization from the head of the unit to the subordinate to be the account holder or a written assignment for a deputy to be responsible for each area.

đ) Decision on appointment of the chief accountant's position or contract/document assigning the chief accountant's duties or document assigning someone to be responsible for accounting or document assigning duties signed with the title of chief accountant on accounting transaction documents with the State Treasury for cases of registering the use of accounts, supplementing accounts, and changing the chief accountant's signature (except for military units under the Defense and Security sector).

e) Certificate of registration for budget-related unit code for units using state budget funds, state-owned enterprises (in cases of requesting to register the use of accounts).

5. Number of applications: The number of each component of the application as stipulated in Clause 4 of this Article is 01 copy (original or true copy or certified true copy). Specifically, the account usage registration form and seal and signature samples and the request form for changing seal and signature samples are 02 original copies.

For cases where documents are submitted via the State Treasury's Public Service Portal, all document components must be signed with a digital signature as prescribed.

6. Processing time limit: Within 01 working day, starting from the date when the State Treasury receives a complete and valid registration application for using accounts from the trading unit.

7. Implementing entities: Trading units that are eligible to open accounts at the State Treasury.

8. Competent authority: The State Treasury.

9. Implementation results: Confirmation by the State Treasury on the account usage registration form and seal and signature samples or the request form for changing seal and signature samples (in cases where the trading unit requests to register the use of accounts, supplement accounts, or change seals and signatures directly at the State Treasury) or a notification from the State Treasury through the Public Service Portal of the State Treasury regarding the approval of the registration for using accounts, supplementing accounts, and changing seals and signatures.

10. Application form:

a) The account usage registration form and seal and signature samples; the request form for changing seal and signature samples are specified correspondingly according to Model Nos. 17 and 18 attached as Appendix III to this Decree.

b) In addition to the information items that the implementing entity must declare on the account usage registration form and seal and signature samples; the request form for changing seal and signature samples, the agency or organization issuing the account usage registration form and seal and signature samples; the request form for changing seal and signature samples may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure implementer are added.

Article 13. Procedure for closing bank accounts of trading units opened at State Treasury

1. Administrative procedure name: Procedure for closing bank accounts of trading units opened at State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) Trading unit submits a request for account closure and a budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury or a confirmation of the account balance at State Treasury to the State Treasury where the trading unit has opened its account.

b) State Treasury, based on the request for account closure submitted by the trading unit, conducts data reconciliation, confirms the account balance as of the reconciliation date, and closes the account for the trading unit; simultaneously, sends the account closure notice from State Treasury to the trading unit (in paper form or through the State Treasury’s public service information portal).

4. Components and quantity of documents:

a) Components of the application forms:

Request for account closure of the trading unit; budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury or a confirmation of the account balance at State Treasury.

b) Number of files: The number of each file component specified in point a, Clause 4 of this Article is one original copy.

5. Time limit for resolution: Within one working day from the date State Treasury receives a complete and valid file from the trading unit.

6. Subject implementing the procedure: Trading units that have opened accounts at State Treasury.

7. Authority responsible for processing: The State Treasury.

8. Result of implementation: State Treasury closes the account of the trading unit; simultaneously, completes the processing of any remaining account balance (if any) according to the trading unit's request.

9. Application forms:

a) Budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury; confirmation of the account balance at State Treasury are specified correspondingly according to Forms 20a, 20b, 20c, 20d, 20e, 20f, and 19 attached as Appendix III to this Decree.

b) In addition to the information items that the subject must declare on the budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury; confirmation of the account balance at State Treasury, the issuing authority or organization may adjust the format, add logos, images, or other information items according to their management requirements and in compliance with current laws, ensuring that no additional information items related to the administrative procedure subject are added.

Article 14. Procedure for Reconciliation and Confirmation of Account Balances of Trading Units at State Treasury

1. Administrative procedure name: Procedure for Reconciliation and Confirmation of Account Balances of Trading Units at State Treasury.

2. Method of Implementation:

a) Submitting documents and receiving results directly at the State Treasury's office.

b) Submitting documents and receiving results via the State Treasury's Public Service Portal in cases where the entity participates in electronic transactions with the State Treasury (the entity accesses and follows the instructions on the State Treasury's Public Service Portal).

3. Procedures for implementation:

a) Trading units that have opened accounts at State Treasury prepare and submit a request for account balance confirmation to the State Treasury where they conduct transactions.

b) State Treasury conducts verification, reconciliation of data, and processing:

In case of correct reconciliation, State Treasury confirms the account balance for the trading unit; in case of incorrect reconciliation, State Treasury notifies the trading unit and collaborates to re-examine the data.

In case the trading unit prepares and submits a request for account balance confirmation through the State Treasury’s public service information portal, State Treasury sends a notification confirming correct reconciliation (or incorrect reconciliation) through the State Treasury’s public service information portal.

After one working day from the date of receiving State Treasury’s notification about incorrect reconciliation, the trading unit continues to process account reconciliation and confirmation directly at the State Treasury office or through the State Treasury’s public service information portal.

4. Components and quantity of documents:

a) Components of the application forms:

In case of reconciliation and confirmation of budget forecast account balance: Budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury.

In case of reconciliation and confirmation of deposit account balance: Confirmation of the deposit account balance at State Treasury.

b) Number of files: The number of each file component specified in point a, Clause 4 of this Article is two original copies.

5. Time limit for resolution: Within one working day from the date State Treasury receives a complete and valid file from the trading unit.

6. Subject implementing the procedure: Trading units that have opened accounts at State Treasury.

7. Authority responsible for processing: The State Treasury.

8. Results of implementation:

a) In case of submitting a request for account balance confirmation in paper form: State Treasury’s confirmation of correct reconciliation (or incorrect reconciliation) on the trading unit’s request for account balance confirmation.

b) In case of submitting a request for account balance confirmation through the State Treasury’s public service information portal: State Treasury’s notification of correct reconciliation (or incorrect reconciliation) with the data at the trading unit.

9. Application Form: Budget forecast reconciliation statement and a statement on the use of state budget funds at State Treasury; confirmation of the deposit account balance at State Treasury implemented according to Clause 9 of Article 13 of this Decree.

Chapter III

IMPLEMENTATION

Article 15. Tasks and Authorities of the Ministry of Finance

1. Provide specific guidance on the level and content of expenditures to fulfill budget commitments based on actual implementation; expenditures made under the advance payment, post-audit form; the content of state budget revenue using state budget revenue submission forms.

2. Direct, manage, supervise, inspect, and audit the implementation of administrative procedures within the State Treasury sector in accordance with the provisions of the law.

3. Direct the State Treasury:

a) Adhere to regulations concerning administrative procedures within the State Treasury sector, ensuring that each procedure is resolved within the stipulated time frame as prescribed in this Decree; guide transaction units to provide complete documentation and fill out all information on the administrative procedure forms, ensuring that requests for supplementary documentation as specified in this Decree are only carried out once throughout the entire process of resolving the application and the maximum period for returning invalid applications does not exceed the resolution period for each procedure; shall not request transaction units to submit additional documentation beyond those already specified in this Decree. In cases where the State Treasury has obtained electronic contract information from the national bidding network, the State Treasury shall not require budget-using units to submit contracts to the State Treasury.

b) Prepare necessary conditions to fully implement online public services for administrative procedures within the State Treasury sector.

c) Issue state budget revenue submission receipts for recovery or copies of state budget revenue submission receipts upon request of the state budget payer when the payer directly pays at the State Treasury.

Article 16. Tasks and Authorities of Ministries, Agencies Equivalent to Ministries, Sectors, and Localities

1. Ministries, agencies equivalent to ministries, sectors, and localities:

a) Direct subordinate units to comply with regulations on state budget management, public investment, construction, and administrative procedures within the State Treasury sector as prescribed in this Decree; promote the application of information technology to utilize public services during the implementation of administrative procedures within the State Treasury sector according to the timeline set forth in Clause 5 of Article 17 of this Decree.

b) Implement the establishment of databases for fees and charges within their jurisdiction; organize data sharing on fees and charges with relevant agencies and units in accordance with the law.

2. The Ministry of Planning and Investment establishes connections and exchanges information on electronic transactions in tendering activities with the Ministry of Finance and other ministries, agencies, and organizations in accordance with government objectives and e-government programs suitable to practical conditions and legal provisions.

3. The Ministry of Justice builds the national database on administrative penalty enforcement as prescribed in Government Decree No. 20/2016/NĐ-CP dated March 30, 2016, which stipulates the national database on administrative violation handling.

Article 17. Tasks and Authorities of Transaction Units

1. Fully comply with the provisions of the State Budget Law, Public Investment Law, Bidding Law, Construction Law, and other relevant laws during the management and use of state budget funds.

2. Adhere to administrative procedures within the Treasury sector as stipulated in this Decree; have the responsibility to retain all necessary documents and vouchers for state budget expenditures as prescribed.

3. Be responsible for expenditure decisions; bidding selection procedures, forms, and outcomes as prescribed by the Bidding Law and related guiding documents; the accuracy of unit prices, quantities, and proposed payment values; be accountable and strictly adhere to the regulations, standards, and norms set by competent state authorities; technical criteria and quantities of assets purchased using state budget funds as prescribed by law; contents recorded on payment item lists/advance payments; payment schedules for beneficiaries and other related documents.

4. Be responsible for signing contracts with suppliers of goods and services consistent with the authorized decision approving the bidding results; issue internal expenditure regulations consistent with the provisions on granting autonomy and self-responsibility to units; approve final accounts for overseas missions consistent with the authorized decision dispatching staff abroad and the mission budget approved by the unit head.

5. Units utilizing state budget funds (excluding security and defense units) shall prepare all necessary conditions to use public services when implementing administrative procedures within the Treasury sector according to the following specific timeline:

a) By March 31, 2020, implement at all units utilizing state budget funds conducting transactions with provincial and centrally-administered city treasuries; treasuries at cities, districts, and towns under provinces and centrally-administered cities.

b) By December 31, 2020, implement at all units utilizing state budget funds conducting transactions with treasuries nationwide.

c) In cases where conditions for using level 4 online public services as specified in points a and b of this Article are not met, such units must submit a written report to the treasury where they conduct transactions for consolidation and reporting to the Ministry of Finance for consideration and decision regarding units permitted to continue handling administrative procedures directly at treasury offices within three months from the deadline for participating in level 4 online public services with treasuries as stipulated in points a and b of this clause.

Article 18. Effective Date

1. This Decree takes effect from March 16, 2020, and abolishes the provisions on administrative procedures concerning the collection and refund of state budget revenues through treasuries; state budget expenditure control through treasuries; registration and use of accounts at treasuries in current legal documents.

2. Where legal documents cited in this Decree are amended, supplemented, or replaced by other legal documents, the amended, supplemented, or replacing documents shall apply.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally-administered cities are responsible for enforcing this Decree./.