Circular No. 110/2013/TT-BTC on the preparation of budgets, management, use, and settlement of state budget funds to ensure the performance of specialized tasks related to national secret protection work.

Circular No. 110/2013/TT-BTC stipulates the procedures for preparing budgets, managing, using, and settling accounts of state budget funds to ensure the protection of national secrets. This document applies to state agencies, units, and organizations with such responsibilities.

Số hiệu110/2013/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung — Thứ trưởng
Cập nhật20/06/2026
NgànhFinance
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành14/08/2013
Ngày áp dụng01/10/2013
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 110/2013/TT-BTC stipulates the procedures for preparing budgets, managing, using, and settling accounts of state budget funds to ensure the protection of national secrets. This document applies to state agencies, units, and organizations with such responsibilities.

Đối tượng áp dụng

State agencies, units, political organizations, political-social organizations, and associations with special characteristics at central and local levels that are assigned to directly use state budget funds to perform specialized tasks related to national secret protection work.

Các điểm cốt lõi

  • Agencies and units must prepare budgets for national secret protection work (Article 5).
  • Funds shall be used for purposes such as drafting normative legal documents, inspecting and handling documents related to national secrets, and disseminating and educating the public about laws on national secret protection (Article 3).
  • Specific expenditure levels are specified in the annex accompanying the Circular and shall not exceed the maximum levels stated (Article 4).
  • Funds must be managed and used for their intended purposes and in accordance with current regulations (Article 2).
  • Agencies and units are responsible for determining specific expenditure levels based on actual circumstances and budget capacity (Article 4).

🌐 Tác động xã hội từ văn bản này

  • Enhance the effectiveness of national secret protection work.
  • Agencies and units with relevant responsibilities will receive financial support to better fulfill their functions.
  • Agencies are required to manage and use funds efficiently and transparently.

❓ Câu hỏi thường gặp

How are the purposes of using state budget funds for national secret protection work defined?

Funds shall be used for purposes such as drafting normative legal documents, inspecting and handling documents related to national secrets, and disseminating and educating the public about laws on national secret protection (Article 3).

Where are the specific expenditure levels for fund usage purposes defined?

Specific expenditure levels are specified in the annex accompanying the Circular and shall not exceed the maximum levels stated (Article 4).

What responsibilities do agencies and units have when using funds?

Funds must be managed and used for their intended purposes and in accordance with current regulations (Article 2).

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 110/2013/TT-BTC
Hanoi, August 14, 2013

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation

||| The state budget ensures the implementation of specialized tasks related to the work of protecting state secrets.

||| The state budget ensures the implementation of specialized tasks related to the work of protecting state secrets.

____________________

 

Pursuant to the State Budget Law and guiding documents;

WHEREAS, Ordinance on Protection of State Secrets No. 30/2000/PL-UBTVQH10 dated December 28, 2000;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement Directive No. 05/CT-TTg dated February 21, 2012 of the Government on improving the quality and effectiveness of the work of protecting state secrets in the new situation;

At the proposal of the Director of the Legal Department;

The Minister of Finance issues this Circular stipulating the procedures for preparing budgets, managing, using, and settling accounts for state budget funds ensuring the implementation of specialized tasks related to the work of protecting state secrets as follows:

Article 1. Scope and Applicability

Article 1. This Circular stipulates the procedures for preparing budgets, managing, using, and settling accounts for state budget funds ensuring the implementation of specialized tasks related to the work of protecting state secrets.

Article 2. The subjects to which this Circular applies include: State agencies, units, organizations at central and local levels, political organizations, socio-political organizations, and associations with special characteristics that are directly assigned to use state budget funds to perform specialized tasks related to the work of protecting state secrets.

Article 2. Sources of Funds

Point 1. The source of funds for implementing specialized tasks related to the work of protecting state secrets shall be guaranteed by the state budget according to the current classification level and allocated within the annual budget of the agency or organization in accordance with the State Budget Law and other relevant laws.

Point 2. Funds for the work of protecting state secrets must be managed and used for their intended purposes, in accordance with the current regulations and the provisions of this Circular.

Article 3. Contents of expenditures serving specialized tasks related to the work of protecting state secrets

Clause 1. Expenditures for drafting normative legal documents on protecting state secrets.

Clause 2. Expenditures for inspecting, handling, reviewing, and systematizing normative legal documents containing state secrets.

Clause 3. Expenditures for propaganda, dissemination, and education on protecting state secrets.

Clause 4. Expenditures for training and enhancing skills and expertise in the work of protecting state secrets.

Clause 5. Expenditures for conferences, seminars, roundtable discussions, mid-term reviews, and final summaries on the work of protecting state secrets.

Clause 6. Expenditures for purchasing equipment, machinery, and applying information technology to serve the work of protecting state secrets, including: safes, cabinets, computers, signs, seals; software for securing devices and secure transmission lines in accordance with the Law on Official Communications; equipment for storing and preserving confidential information; carriers of state secrets; protective and monitoring equipment; security inspection labels; equipment for destroying confidential information and carriers of state secrets.

Clause 7. Expenditures for surveying, drawing diagrams, and compiling reports to determine restricted areas and locations in accordance with the State Secrets Protection Ordinance and guiding documents for submission to the competent authority for examination and approval.

Clause 8. Expenditures for collecting information and materials to serve investigations of incidents involving the leakage of state secrets.

Clause 9. Expenditures for domestic statistical surveys related to the protection of state secrets.

Clause 10. Expenditures for negotiating, signing, and implementing international treaties and agreements on joint protection of confidential information.

Clause 11. Expenditures for security inspections of electronic equipment and means before they are put into use to serve the work of protecting state secrets, including: hiring experts, means, and equipment (in cases where the security agency's staff, means, and equipment cannot meet the inspection requirements, the head of the technical or operational unit decides on the number of experts, means, and equipment to be hired to carry out the inspection).

Clause 12. Expenditures for declassifying, decrypting, and destroying state secrets in accordance with regulations, including:

Subpoint a. Classifying, compiling lists, and reviewing confidential documents and carriers needing declassification, decryption, and destruction to prepare explanatory reports on documents and carriers to be destroyed;

Subpoint b. Holding a Council to assess the value of confidential documents and decide on the destruction of documents requiring destruction;

Subpoint c. Hiring transportation means to move confidential documents and carriers from storage locations to destruction sites; hiring equipment to carry out destruction.

Clause 13. Expenditures for rewarding collectives and individuals who have achieved outstanding results in the work of protecting state secrets.

Article 4. Levels of expenditure

Point 1. Specific expenditure levels are detailed in the attached appendix to this Circular.

Point 2. The expenditure levels specified in this Circular are maximum levels. Based on actual circumstances, the complexity of each expenditure task, and budget capacity, the heads of agencies and organizations shall decide specific expenditure levels appropriately, ensuring they do not exceed the levels specified in this Circular.

Point 3. In cases where there are no authorized regulations regarding expenditure standards for certain items, the heads of agencies and organizations shall decide expenditure levels based on the standards, quotas, and unit prices of similar industries or actual expenditures (with valid and legitimate documentation) within the allocated budget and bear responsibility for their decisions.

Article 5. Establishing the budget estimate, managing, using, and settling accounts for state budget funds to ensure the implementation of specialized tasks for national secret protection work

1. Annually, based on the requirements of national secret protection work and according to the expenditure items and levels specified in this Circular, agencies and units assigned to carry out specialized tasks under national secret protection work shall establish a budget estimate to ensure funding for national secret protection work, which will be included in their annual state budget estimates and submitted to the competent authority as prescribed.

2. The management, use, and settlement of accounts for state budget funds to ensure the implementation of specialized tasks for national secret protection work shall be carried out in accordance with the State Budget Law, the Accounting Law, and other guiding documents implementing these Laws.

Article 6. Implementation Provisions

This Circular takes effect from October 1, 2013.

During implementation, if any difficulties arise, agencies and units are requested to report them to the Ministry of Finance for study, amendment, and supplementation to make them appropriate./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung

Văn bản gốc (PDF)

Mở PDF trong tab mới ↗

Bản đồ quan hệ

↑ Cơ sở & văn bản tác động lên văn bản này
110/2013/TT-BTC
Circular No. 110/2013/TT-BTC on the preparation of budgets, management, use, and settlement of state budget funds to ensure the performance of specialized tasks related to national secret protection work.
In effect
↓ Văn bản chịu tác động từ văn bản này
Dẫn chiếu 15
47/2005/QH11 Luật Sửa đổi, bổ sung một số điều của Luật Thi đua, Khen thưởng số 47/2005/QH11 Hết hiệu lực 192/2010/TTLT-BTC-BTP-VPCP Thông tư liên tịch số 192/2010/TTLT-BTC-BTP-VPCP Hướng dẫn lập dự toán, quản lý, sử dụng và quyết toán kinh phí ngân sách nhà nước bảo đảm cho công tác xây dựng văn bản quy phạm pháp luật và hoàn thiện hệ thống pháp luật Hết hiệu lực 122/2011/TTLT-BTC-BTP Thông tư liên tịch số 122/2011/TTLT-BTC-BTP Quy định việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí bảo đảm cho công tác kiểm tra, xử lý, rà soát, hệ thống hóa văn bản quy phạm pháp luật Hết hiệu lực 05/2011/QH13 Nghị quyết số 05/2011/QH13 Phê chuẩn đề nghị của Chủ tịch nước về danh sách Phó Chủ tịch và các Ủy viên Hội đồng Quốc phòng và An ninh Còn hiệu lực 73/2010/TTLT-BTC-BTP Thông tư liên tịch số 73/2010/TTLT-BTC-BTP Hướng dẫn việc lập, quản lý, sử dụng và quyết toán kinh phí bảo đảm cho công tác phổ biến, giáo dục pháp luật Hết hiệu lực 97/2010/TT-BTC Thông tư số 97/2010/TT-BTC Quy định chế độ công tác phí, chế độ chi tổ chức các cuộc hội nghị đối với các cơ quan nhà nước và đơn vị sự nghiệp công lập Hết hiệu lực 139/2010/TT-BTC Thông tư số 139/2010/TT-BTC Quy định việc lập dự toán, quản lý và sử dụng kinh phí từ ngân sách nhà nước dành cho công tác đào tạo, bồi dưỡng cán bộ, công chức Hết hiệu lực 03/2003/QH11 Luật Kế toán số 03/2003/QH11 Hết hiệu lực 65/2008/TT-BTC Thông tư số 65/2008/TT-BTC Hướng dẫn việc quản lý và sử dụng kinh phí ngân sách nhà nước bảo đảm cho công tác điều ước quốc tế và công tác thoả thuận quốc tế Hết hiệu lực 71/2011/TT-BTC Thông tư số 71/2011/TT-BTC Hướng dẫn việc trích lập, quản lý và sử dụng Quỹ thi đua, khen thưởng theo Nghị định số 42/2010/NĐ-CP ngày 15/4/2010 của Chính phủ quy định chi tiết thi hành một số điều của Luật Thi đua, Khen thưởng. Còn hiệu lực 68/2012/TT-BTC Thông tư số 68/2012/TT-BTC Quy định víệc đấu thầu để mua sắm tài sản nhằm duy trì hoạt động thường xuyên của cơ quan nhà nước, tổ chức chính trị, tổ chức chính trị - xã hội, tổ chức chính trị xã hội - nghề nghiêp, tổ chức xã hội, tổ chức xã hội - nghề nghiệp, đơn vị vũ trang nhân dân Hết hiệu lực 58/2011/TT-BTC Thông tư số 58/2011/TT- BTC Quy định quản lý, sử dụng và quyết toán kinh phí thực hiện các cuộc điều tra thống kê Còn hiệu lực 42/2010/NĐ-CP Nghị định số 42/2010/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Thi đua, Khen thưởng và Luật sửa đổi, bổ sung một số điều của Luật Thi đua, Khen thưởng Hết hiệu lực 148/2011/TT-BTC Thông tư số 148/2011/TT-BTC Hướng dẫn việc lập dự toán, quản lý và sử dụng kinh phí ngân sách Nhà nước đảm bảo cho công tác điều tra tội phạm Còn hiệu lực 15/2003/QH11 Luật Thi đua, khen thưởng số 15/2003/QH11 Hết hiệu lực

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.