Circular No. 115/2021/TT-BTC Amends and supplements certain Articles of Circular No. 85/2018/TT-BTC dated September 13, 2018, issued by the Minister of Finance, guiding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work.

This Circular amends and supplements certain Articles of Circular No. 85/2018/TT-BTC regarding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work. The document provides more specific regulations on expenses for participating in inter-ministerial working group meetings and adjusts expenditure levels according to salary reform policies.

文号115/2021/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Võ Thành Hưng — Thứ trưởng
更新15/06/2026
行业Finance
领域Administrative and Public-Service Finance
发布日期21/12/2021
生效日期07/02/2021
失效日期
状态In effect
✦ 智能摘要

This Circular amends and supplements certain Articles of Circular No. 85/2018/TT-BTC regarding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work. The document provides more specific regulations on expenses for participating in inter-ministerial working group meetings and adjusts expenditure levels according to salary reform policies.

适用范围

Leading agencies in international investment dispute prevention and resolution; financial agencies at the same level;

要点

  • When the leading agency receives a complaint letter and requests for consultation or notice of intent to initiate litigation from foreign investors, it must prepare a budget implementation plan to submit to the same-level financial agency for approval by the competent authority to allocate funds (Article 5).
  • Expenses for participating in inter-ministerial working group meetings are applied according to point c Clause 8 Article 4 of Circular No. 13/2018/TT-BTC and are implemented within regular expenses based on the self-managed staffing quota (Article 4).
  • The expenditure levels specified in Clause 6 and Clause 8 Article 4 of this Circular shall be applicable until the implementation of the salary reform policy pursuant to Resolution No. 27-NQ/TW dated May 21, 2018 (Article 6).
  • This Circular stipulates the procedures for preparing, allocating, assigning budgets, managing, using, and settling state budget funds for international investment dispute prevention and resolution work in accordance with Decision No. 14/2020/QĐ-TTg (Article 1).
  • This Circular takes effect from February 7, 2022.

🌐 本文件的社会影响

  • Leading agencies in international investment dispute prevention and resolution will receive more detailed guidance on how to prepare budgets and use funds.
  • Applying expenditure levels according to the salary reform policy ensures consistency with current regulations.

❓ 常见问题

What must the leading agency do when receiving a complaint letter and requests for consultation or notice of intent to initiate litigation from foreign investors?

It must prepare a budget implementation plan to submit to the same-level financial agency for approval by the competent authority to allocate funds.

Which regulation does the expense for participating in inter-ministerial working group meetings follow?

It follows the regulation at point c Clause 8 Article 4 of Circular No. 13/2018/TT-BTC.

Until when will the expenditure levels specified in Clause 6 and Clause 8 Article 4 of this Circular be applicable?

Until the implementation of the salary reform policy pursuant to Resolution No. 27-NQ/TW dated May 21, 2018.

From which date does this Circular take effect?

Takes effect from February 7, 2022.

全文



MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Decision No. 115/2021/TT-BTC Hanoi, December 21, 2021

CIRCULAR

Amending and supplementing certain articles of Circular No. 85/2018/TT-BTC dated September 13, 2018 of the Minister of Finance guiding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work

Decision No. 249/2018/ND-CP of the Minister of Finance guiding the preparation of the budget estimate,

management, use, and settlement of state budget funds for

international investment dispute prevention and resolution activities

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

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government guiding some provisions of the State Budget Law;

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

Pursuant to Decision No. 14/2020/QĐ-TTg dated April 8, 2020 of the Prime Minister promulgating the Regulation on coordination in handling international disputes;

Implementing Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary reform policies for cadres, civil servants, public officials, armed forces, and workers in enterprises;

Implementing Resolution No. 107/NQ-CP dated August 16, 2018 of the Government on the Program of Action of the Government to implement Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary reform policies for cadres, civil servants, public officials, armed forces, and workers in enterprises;

The Minister of Finance issues this Circular amending and supplementing Circular No. 75/2019/TT-BTC dated November 4, 2019 of the Ministry of Finance on the management and use of state budget funds for implementing agricultural extension activities.

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 85/2018/TT-BTC dated September 13, 2018 of the Minister of Finance guiding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work.

Article 1. Amending and supplementing certain articles of Circular No. 85/2018/TT-BTC dated September 13, 2018 of the Minister of Finance guiding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work

1. Amending Clause 1 of Article 1 as follows:

"This Circular stipulates the procedures for preparing, allocating, assigning budgets, managing, using, and settling state budget funds for international investment dispute prevention and resolution work as specified in Clause 1 of Article 2 of the Regulation on coordination in handling international investment disputes issued together with Decision No. 14/2020/QĐ-TTg dated April 8, 2020 of the Prime Minister."

2. Supplementing Clause 8 of Article 4 as follows:

"8. Expenses for participating in inter-ministerial working group meetings. The level of expenses shall be applied according to point c of Clause 8 of Article 4 of Circular No. 13/2018/TT-BTC dated December 6, 2018 of the Ministry of Finance guiding the management and use of state budget funds to ensure international treaty and agreement work, and any subsequent amendments, supplements, or replacements thereof. The funds for implementation shall be allocated within the regular operating budget based on the self-managed staffing plan of the leading agency."

3. Amending and supplementing Point b of Clause 2 of Article 5 as follows:

"b) For international investment dispute prevention work: Upon receipt of a complaint letter and request for consultation or notice of intent to initiate litigation from foreign investors, the leading agency as prescribed in Clause 3 of Article 2 and Article 5 of the Regulation on coordination in resolving international investment disputes issued together with Decision No. 14/2020/QĐ-TTg dated April 8, 2020 of the Prime Minister shall prepare a budget estimate for implementation and submit it to the competent financial authority at the same level for allocation of funds;"

4. Amending and supplementing Clause 2 of Article 6 as follows:

"2. The levels of expenses stipulated in Clause 6 and Clause 8 of Article 4 of this Circular shall be applicable until the implementation of the salary reform policy according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary reform policies for cadres, civil servants, public officials, armed forces, and workers in enterprises."

Article 2. Implementation clause

1. This Circular takes effect from February 7, 2022.

2. During implementation, if there are any difficulties, please report them to the Ministry of Finance for timely resolution./.

Place of Receipt:

 

Prime Minister, Deputy Prime Ministers;

Office of the General Secretary, National Assembly Office;

President's Office;

The Government Office;

Central Party Office and Party Committees;

Supreme People's Procuracy;

Supreme People's Court, State Audit Office;

Ministries, agencies equivalent to ministries, government agencies;

National Financial Supervisory Commission;

People's Committees of provinces and centrally-administered cities;

Central Agencies of Associations and Mass Organizations;

Department of Finance, Treasury of provinces and centrally-administered cities;

Inspection of Legal Documents Department - Ministry of Justice;

Official Gazette;

Government Corporation Company;

Department of Treasury, Ministry of Finance:

Government Electronic Portal;

To be filed: VT, Civil Service Administration Department (200 copies)

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Vo Thanh Hung

原始文件(PDF)

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关系图

115/2021/TT-BTC
Circular No. 115/2021/TT-BTC Amends and supplements certain Articles of Circular No. 85/2018/TT-BTC dated September 13, 2018, issued by the Minister of Finance, guiding the preparation of budgets, management, use, and settlement of state budget funds for international investment dispute prevention and resolution work.
In effect

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