Circular No. 122/2021/TT-BTC provides detailed regulations on the implementation of the state budget for the year 2022, including matters such as allocation and assignment of the budget estimate to budget-using units; adjustment of the budget estimate; transfer of funds to the following year; thrift and anti-waste practices; and publicizing the budget. Ministries, central agencies, and localities must comply with these regulations to ensure effective management and use of the budget.

CIRCULAR

Regulations on the organization of implementing the state budget estimate for 2022

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

Pursuant to Resolution No. 34/2021/QH15 dated November 13, 2021 of the National Assembly, Session XV on the state budget estimate for 2022;

Pursuant to Resolution No. 40/2021/QH15 dated November 13, 2021 of the National Assembly, Session XV on the allocation of the central state budget for 2022;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of certain 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;

Implementing Decision No. 2047/QĐ-TTg dated December 3, 2021 of the Prime Minister on the allocation of the state budget estimate for 2022;

At the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular regulating the organization of implementing the state budget estimate for 2022.

PART I

GRADATION OF REVENUE SOURCES, EXPENDITURE TASKS AND ALLOCATION, ASSIGNMENT OF STATE BUDGET ESTIMATE FOR 2022

STATE BUDGET OF THE YEAR 2022

Article 1. Gradation of revenue sources and expenditure tasks of the state budget

Clause 1. The gradation of revenue sources and expenditure tasks between the central state budget and local state budgets shall be carried out in accordance with the State Budget Law and the guiding documents for the implementation of the State Budget Law.

Clause 2. Based on the revenue sources allocated according to Clause 1 of this Article and the expenditure tasks allocated to local state budgets as stipulated by the State Budget Law, the People's Committee at provincial level shall submit to the People's Council at the same level for decision on the gradation of revenue sources and expenditure tasks among local government budgets in 2022, while ensuring that for the revenue items shared between the central state budget and local state budgets when allocated to local government budgets, the sharing ratio (%) does not exceed the ratio decided by the National Assembly and assigned by the Prime Minister to each province and centrally-administered city.

Clause 3. Continue to implement the division of revenue from the right to exploit water resources as provided for in Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly on the fifth session of the 14th National Assembly (for licenses issued by central agencies, allocate 70% of the revenue to the central state budget and 30% to the local state budget; for licenses issued by provincial People's Committees, allocate 100% of the revenue to the local state budget).

Clause 4. The division of revenue from environmental protection tax on gasoline and diesel between the central state budget and local state budgets shall be carried out in accordance with the State Budget Law based on the domestic production and sales volume of gasoline and diesel during the planning period compared to the planned sales volume by the main enterprises. Accordingly, 48% of the revenue from environmental protection tax on gasoline and diesel is the revenue item to be divided between the central state budget and local state budgets; 52% of the revenue from environmental protection tax is regulated to be fully allocated to the central state budget.

Clause 5. Revenue from road usage fees collected per vehicle (after deducting collection costs) shall be fully allocated to the central state budget and then divided 65% to the central state budget and supplemented with a targeted 35% to the local state budget for managing and maintaining roads.

Clause 6. The sharing ratio (%) of revenue items between the central state budget and local state budgets and the amount of supplementary balance from the central state budget to the local state budget shall apply separately for 2022. Based on actual circumstances, in 2023, the National Assembly will re-regulate accordingly.

Clause 7. Land use fee revenue as prescribed by laws on land, revenue from the equitization and divestment of state capital in state-owned enterprises managed by localities may be used for investment development expenditures within the scope of investment by the local state budget.

Clause 8. Revenue from lottery activities included in the local state budget estimate may be used for investment development expenditures, prioritizing education and vocational training (including purchasing teaching equipment for the reform of general education textbooks) and healthcare sectors; the remaining portion should be prioritized for important and urgent investment development tasks within the scope of investment by the local state budget.

Article 2. Transfer of State budget revenue estimates

1. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall implement the assignment of tasks to collect the State budget revenue for the year 2022 to subordinate units and lower-level authorities, ensuring that it is at least equal to the State budget revenue estimate assigned by the Prime Minister. In addition to transferring the State budget revenue estimate, ministries, central agencies, and People's Committees of provinces and centrally governed cities shall assign the task of collecting revenues from providing public services according to the provisions of the law to subordinate units (if applicable).

2. The transfer of the State budget revenue estimate for the year 2022 must be based on a thorough review, analysis, and evaluation of all sources of newly generated revenues and the results of State budget revenue collection in 2021; taking into account policies and laws on State budget revenue; forecasting economic growth rates for each industry and sector, and the business situation of taxpayers within their respective jurisdictions.

3. Continue implementing the financial mechanism and special income regulations prescribed by competent authorities for certain administrative state agencies until the salary reform is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Central Committee.

Within the scope of fees collected and remitted to the State budget, and the retained fee amount allocated for expenditure by the Ministry of Finance, ministries and central agencies shall allocate the budget estimate to each subordinate agency and unit. Based on the progress of collection and the scope of the budget allocation from retained fee revenue, ministries and central agencies shall proactively manage and utilize funds for the contents stipulated in Clause 2, 3, 4, and 5 of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges and the special financial mechanism as prescribed by the competent authority (if applicable) for each subordinate agency and unit, and submit to the Ministry of Finance for verification together with the budget allocation plan as prescribed.

For administrative state agencies currently applying the special financial mechanism and income regulations of the unit approved by the competent authority using non-State budget revenue, they shall reduce regular expenditures by at least 15% (after excluding salaries, allowances, contributions based on salaries, and direct human-related expenses) compared to 2021 right from the budget estimate stage.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

a) Based on the total capital and capital structure assigned by the Prime Minister, ministries, central agencies, and localities shall allocate State budget investment capital to ensure concentration, focus, and priority, complying with conditions and priority order specified in the Public Investment Law, Resolutions of the National Assembly, and Resolutions of the Standing Committee of the National Assembly; prioritizing full payment of outstanding construction debts, recovering at least 50% of the remaining advance payments to be recovered in the mid-term public investment plan for the period 2021-2025; allocating sufficient capital for projects completed and handed over for use before 2022, counterpart capital for ODA projects and preferential foreign loans, State budget capital participating in PPP projects, investment preparation tasks, planning tasks; completing ongoing projects in 2022; allocating capital according to schedule for national key projects, connecting projects with regional impact promoting rapid and sustainable socio-economic development; after allocating sufficient capital for the aforementioned tasks, the remaining capital shall be allocated for new projects with complete investment procedures.

Ministries, central agencies, and localities shall implement allocation and monitor allocation in accordance with Article 8 of Decree No. 99/2021/NĐ-CP dated November 11, 2021 of the Government on management, settlement, and finalization of projects using public investment capital, while submitting the allocation results to the Ministry of Planning and Investment for consolidation and reporting to the Government and monitoring implementation, and simultaneously sending to the Ministry of Finance for control of disbursement in accordance with the State Budget Law, Public Investment Law, and guiding documents.

In the organization of implementation, if it is necessary to adjust the budget estimates between programs and projects to accelerate disbursement progress and improve the efficiency of public investment capital usage, based on the budget estimates for each spending area and source of capital already assigned by the Prime Minister, the Ministry of Finance, and the Ministry of Planning and Investment, ministries, central agencies, and localities may adjust the budget estimates between programs and projects with complete procedures and conditions, consistent with implementation progress in accordance with Clause 5 and Clause 6 of Article 67 of the Public Investment Law, and simultaneously send to the Ministry of Planning and Investment and the Ministry of Finance for consolidation, monitoring, and controlling disbursement.

b) In addition to implementing allocation, arranging capital, and assigning development expenditure budgets as stipulated in point a of Clause 1 of this Article, provinces and centrally governed cities need to pay attention to the following matters:

- Based on the development expenditure budget assigned by the Prime Minister, the Ministry of Planning and Investment, and the Ministry of Finance, localities shall allocate the budget for interest payments on loans and reserve corresponding surplus provincial government revenue (if any) to repay principal on loans due for repayment in 2022 (with priority given to fully repaying overdue principal on provincial government loans); the remainder shall be allocated for projects and works, including sufficient allocation for projects and programs partially supported by the central government to achieve specified objectives.

- Local borrowings from foreign sources repaid by the central government that have been included in the total budget estimate for local investment development spending for the year 2022 as decided by the National Assembly and assigned by the Prime Minister and the Ministry of Finance shall be the basis for localities to allocate and assign budgets to each program and project according to their actual disbursement progress, in accordance with the loan agreement provisions, while ensuring that the total amount of foreign loans for all programs and projects does not exceed the total borrowing estimate assigned, and the loan amount for each program and project does not exceed the approved borrowing estimate for investment. Localities must submit the list of programs and projects allocated from local reborrowed funds to the Ministry of Finance for consolidation and monitoring.

- The allocation and assignment of capital for implementing investment projects from local budget surpluses (if any) must ensure consistency with the project implementation schedule, borrowing capacity, and the assigned borrowing limit.

- Adequate counterpart funding from the local budget must be provided for ODA projects managed by localities in accordance with regulations.

- Allocate the budget for land clearance compensation corresponding to the amount voluntarily advanced by investors for compensation and clearance according to the approved plan by competent authorities.

2. Allocation and assignment of regular expenditure budgets:

a) Ministries, central agencies, and localities when allocating and assigning regular expenditure budgets to budgetary units must ensure that they match the estimates assigned by the Prime Minister, the Ministry of Finance, the People's Council, and the People's Committee, both in total amounts and detailed by spending categories; ensure timely compliance with prescribed regulations, correct budgetary standards and norms, and sufficient funding for implemented policies and important tasks as stipulated by law and decisions made by competent authorities.

- For education and training services: Allocate and assign budget expenditures to subordinate agencies and lower-level authorities at least equal to the estimates assigned by the Prime Minister.

- For science and technology services: Allocate and assign budget expenditures to subordinate agencies and lower-level authorities at least equal to the estimates assigned by the Prime Minister. Among these:

Funding for the regular expenses of public science and technology organizations shall be allocated and assigned in accordance with the financial autonomy mechanism of public service units.

For funding to implement scientific and technological tasks and non-recurring tasks: Prioritize funding for tasks concluding in 2022 and transitional tasks, ensuring alignment with progress and disbursement capability, with remaining funds allocated to new 2022 tasks that have received approval from competent authorities.

The allocation of budget funds for scientific and technological activities by local governments shall be carried out in accordance with the State Budget Law, the Science and Technology Law, and guiding documents.

- Priority should be given to funding for legal system construction, improvement, enforcement, and oversight in accordance with regulations (including funding for legal system construction and improvement identified as basic investment for legal infrastructure under Decision No. 04/QĐ-TTg dated January 4, 2021 of the Prime Minister on the Implementation Plan for Conclusion No. 83-KL/TW dated July 29, 2020 of the Politburo on the Summary of the Implementation of Resolution No. 48-NQ/TW dated May 24, 2020), funding for tasks under the Target Program Phase 2016-2020 converted to regular spending tasks, funding for activities of the Child Accident and Injury Prevention Program, funding for the deployment and promotion of Digital Transformation, digital economy development, ASEAN promotion activities; technical and specialized sector review, announcement, and adjustment work in accordance with Government Resolution No. 119/NQ-CP dated September 27, 2021 on tasks and solutions to improve the quality and accelerate the progress of planning during the period 2021-2030 and Circular No. 12739/BTC-HCSN dated November 8, 2021 of the Ministry of Finance guiding the use of regular spending funds for planning, review, announcement, and adjustment of technical and specialized sector plans.

b) Based on the 2022 budget estimate, provinces and centrally-administered cities must allocate local budgets to ensure the following contents:

- Adequate funding must be provided to ensure salary, allowance, and contribution regimes based on the minimum wage of 1.49 million VND/month, the operation of administrative state agencies and public service units classified under financial autonomy, and the implementation of policies and systems issued by the State and effective up to the date of the issuance of Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 by the Standing Committee of the National Assembly so that beneficiaries can enjoy the policy benefits from the beginning of 2022.

For the policies and regulations issued by the central government that have not been included in the regular budget allocation standard for the year 2022 as set forth in Decision No. 30/2021/QĐ-TTg dated October 10, 2021 of the Prime Minister on principles, criteria, and standards for regular budget allocation for the year 2022 (additional expenses incurred to implement multi-dimensional poverty reduction policies from 2021 to 2025; funds to implement certain policies encouraging and supporting marine fishing and services in distant sea areas; policies and regulations issued by the central government that become effective after September 1, 2021), localities shall proactively review the beneficiaries and promptly report their financial needs to the Ministry of Finance for support from the central budget to the local budget according to the principles established by the Prime Minister.

- Utilize targeted supplementary funds from the central budget to the local budget to ensure traffic safety and order; use local budget resources to fulfill tasks related to traffic safety and order, prioritizing police forces, transport inspectors, and addressing black spots and potential accident sites in accordance with the actual situation of each locality.

- Utilize targeted supplementary funds from the central budget to the local budget, local budget resources, and other lawful financial sources to manage and maintain national roads under the responsibility of localities as prescribed.

- Implement activities assigned to local state agencies responsible for collecting fees. In cases where fee collection organizations apply financial mechanisms as stipulated in Decree No. 130/2005/NĐ-CP dated October 17, 2005, and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government regarding self-management and self-responsibility for the use of staff quotas and administrative management budgets for state agencies, they may retain collected fees as prescribed to cover the costs of fee collection activities.

- Prioritize allocating funds to ensure the implementation of environmental protection public service expenditures as per Resolution No. 41-NQ/TW dated November 15, 2004 of the Politburo on environmental protection during the period of industrialization and modernization, the Environmental Protection Law 2020, and Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Ministry of Finance guiding the management of environmental protection public service expenditures.

- Allocate funds to implement Decision No. 1632/QĐ-TTg dated October 22, 2020 of the Prime Minister approving the "National Program on Prevention and Control of Foot-and-Mouth Disease, 2021-2025".

3. In addition to the above contents, when allocating the budget for 2022, provinces and centrally-administered cities need to pay attention to the following matters:

a) Prioritize allocating funds for the implementation of three National Target Programs under the responsibility of local budget allocation; prioritize allocating funds for tasks related to climate change response;

b) Allocate the budget for preventive healthcare, primary healthcare, hospitals in difficult regions, border areas, islands, tuberculosis, mental health, and other fields as specified in Point a, Clause 3, Article 5 of Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly on principles, criteria, and standards for regular budget allocation for the year 2022. At the same time, proactively allocate funds to ensure the work of preventing and controlling the COVID-19 pandemic.

4. Allocation and assignment of the state budget estimate for national reserve:

Based on the Prime Minister's decision on assigning plans and budgets for the national reserve, the Minister of Finance shall notify the budget for purchasing goods for the national reserve to ministries, central agencies managing national reserve goods, ensuring consistency with the Prime Minister's assigned budget. On this basis, heads of ministries and central agencies managing national reserve goods shall allocate the state budget plan and assign national reserve plans to subordinate national reserve units within the allocated budget and detailed item-by-item according to the approved list; at the same time, send the Ministry of Finance (State General Reserve Administration) for inspection and monitoring. Within ten working days from the date of receipt of the allocation document from the Minister, the Ministry of Finance (State General Reserve Administration) shall inspect and request the heads of ministries and sectors managing national reserve goods to adjust the allocation if it does not comply with the list, total amount, policy, and regulation, and is not detailed according to the assigned national reserve expenditure items.

5. Allocation and assignment of the state budget estimate from targeted supplementary sources:

Based on the budget for implementing tasks, programs, and projects assigned by the Prime Minister, ministries, central agencies, provincial people's committees shall allocate and assign budgets to subordinate units and lower-level authorities, ensuring thorough economy, concentrating budget funds on key objectives and priorities, and ensuring compliance with the goals and contents of each assigned task, program, and project.

Along with support from the central budget, provinces and centrally-administered cities shall allocate local budgets and reasonably mobilize other resources as prescribed by law to implement these tasks.

6. Allocation and assignment of the state budget estimate from ODA loans, preferential loans, and non-refundable foreign aid:

a) Within the scope of the budget for each sector of state budget spending and each source of capital assigned by the Prime Minister, the Ministry of Finance, and the Ministry of Planning and Investment, ministries, central agencies, and localities may adjust budgets between programs, projects, and tasks that meet the necessary procedures and conditions and are consistent with the progress of implementation, sending to the Ministry of Planning and Investment (for development spending) for consolidation and reporting to the Government and monitoring, while also sending to the Ministry of Finance for control over disbursement; the Ministry of Finance (for regular spending) for consolidation, monitoring, and control over disbursement.

b) Ministries and central agencies shall allocate in detail to each using unit, specifically for each program and project (project name, sponsor, according to each source of funds - detailed ODA loans, non-refundable aid linked to loans, preferential loans and independent foreign aid, financial mechanism, recurrent expenditure/investment expenditure) and ensure that the total budget estimate and each area of expenditure, each source of funds assigned by the Prime Minister, the Ministry of Finance are accurately matched.

c) Localities shall allocate in detail to each using unit, specifically for each program and project (project name, sponsor, according to each source of funds - detailed ODA loans, non-refundable aid linked to loans, preferential loans and independent foreign aid, financial mechanism, recurrent expenditure/investment expenditure) and ensure that the total budget estimate for expenditure and each source of funds assigned by the Prime Minister, the Ministry of Finance, and the Ministry of Planning and Investment are accurately matched.

7. Borrowing and repaying the principal of provincial local government budget loans:

a) Localities are only permitted to borrow to cover deficits and to repay principal within the limit decided by the National Assembly and assigned by the Prime Minister. For localities with budgets that include borrowing to repay principal, after allocating funds for principal repayment as stipulated in point c of this clause, the locality may borrow within the limit decided by the National Assembly and assigned by the Prime Minister (regardless of whether it is for principal repayment or deficit coverage), while the allocation and disbursement of funds for investment projects from such loans must be consistent with the progress and allowable loan amount.

b) Allocate surplus revenue to fully and timely repay maturing principal debts.

c) For localities with budgets that include borrowing to repay principal: To ensure sufficient and timely sources for principal repayment, when allocating capital for development investment, the locality must proactively set aside funds to allocate for timely principal repayment and replenish the development investment fund when actual borrowing is achieved according to plan; disbursements for this investment capital can only occur after the borrowing has been realized. In cases where planned borrowing is not achieved or only partially achieved, the locality must reduce the development investment capital in the local budget balance (increasing the surplus revenue accordingly) to fully and timely repay the principal debt, reduce the deficit (if applicable), and fund investment and other tasks, social welfare policies determined by competent authorities according to prescribed regulations.

8. Allocate contingency reserves at all levels of local government administration as prescribed by the State Budget Law to proactively use for expenditures specified in Clause 2, Article 10 of the State Budget Law.

9. During the process of deciding on budget revenue and expenditure allocations, if the People's Council decides on its own budget revenue forecast higher than the upper level's allocation, then the corresponding additional expenditure budget allocation will increase (excluding increases in expenditure from land use fees, lottery revenues, privatization revenues, and state-owned enterprise divestment revenues managed by the locality), after setting aside 70% of the increased revenue to implement salary reform as prescribed, the remainder should prioritize supplementing the local government budget reserve to ensure proactive management during the budget implementation process, and the remaining potential to achieve the newly allocated revenue forecast to reduce the deficit (if applicable), fund investment, and social welfare programs determined by competent authorities according to prescribed regulations.

10. Ministries, central agencies, and localities shall allocate detailed investment capital plans for each project according to the project investment code and economic sector (type, item) as per Appendix No. 02 issued together with Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance regarding the national budget classification system and Circular No. 93/2019/TT-BTC dated December 31, 2019 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC dated December 21, 2016.

11. For state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management expenses according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain provisions of Decree No. 130/2005/NĐ-CP, the allocation and assignment of budget estimates shall be carried out in accordance with Circular Joint No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs prescribing the self-management and self-responsibility system for administrative management expenses of state agencies.

12. For public service units assigned to implement the self-management mechanism according to Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government prescribing the financial self-management mechanism of public service units, the allocation and assignment of state budget revenue and expenditure estimates shall be based on the tasks assigned for 2022, the degree of financial self-management of public service units, the state budget funding estimate ensuring regular operations in the first year of the stable period approved by the competent authority (for public service units partially funded by the state for regular expenses and those fully funded by the state for regular expenses); detailed estimates divided into two parts: self-managed regular expense estimates, non-self-managed regular expense estimates.

For public service units not yet assigned financial self-management by the competent authority, the allocation and assignment of expenditure estimates shall be made under the non-self-managed regular expense estimates. After the financial self-management plan is approved by the competent authority, the unit shall adjust the non-self-managed regular expense estimates to self-managed regular expense estimates in line with the approved financial self-management plan.

13. In addition to the budget allocation and assignment guidance provided in this Circular, ministries, central agencies, and localities must also comply with other relevant provisions of the State Budget Law, the Public Investment Law, and implementing regulations of the State Budget Law.

Article 4. Implementing the revenue generation mechanism in 2022 to implement salaries and allowances

1. Ministries and central agencies, based on the state budget estimates allocated to them, shall balance and arrange expenditure tasks to ensure sufficient sources for implementing the basic salary of 1,490,000 VND/month, with the central budget not supplementing. At the same time, continue to implement the revenue generation mechanism to accumulate resources for implementing salary policy reform as prescribed; within which the scope and ratio of retained revenue to be used for implementation shall follow the provisions of points d and đ of Clause 3 of this Article, and when allocating and assigning budgets to subordinate units, they must determine to save 10% of regular spending in 2022 (excluding salary, allowance, contributions according to salary, and other items with the nature of salary and human resource expenses under the system), ensuring it is not lower than the level assigned by the Ministry of Finance (if applicable);

2. People's Committees of provinces and centrally governed cities, when allocating and assigning budgets to lower-level budgets, must determine to save 10% of regular spending in 2022 (excluding salary, allowance according to salary, items with the nature of salary, and human resource expenses under the system) as prescribed to generate resources for accumulating implementation of salary policy reform during the period 2022-2025.

People's Committees at all levels, when allocating and assigning budgets to subordinate units, must determine to save 10% of regular spending in 2022 (excluding salary, allowance according to salary, items with the nature of salary, and human resource expenses under the system) as prescribed to generate resources for accumulating implementation of salary policy reform during the period 2022-2025.

The savings of 10% of regular spending in 2022 by localities must ensure it is not lower than the level assigned by the Ministry of Finance.

3. In 2022, localities shall implement revenue generation to accumulate resources for implementing salary policy reform during the period 2022-2025, including:

a) 70% of the increase in local budget revenue in 2021 compared to the estimate (excluding land use fees, lottery revenues; advance payments from investors for land compensation, clearance, and development and proceeds from the disposal of public assets at agencies, organizations, and units authorized by competent authorities to use for investment according to regulations; fees for protecting and developing rice fields; admission fees for world heritage sites; fees for using infrastructure, service, and public utility works in border areas; environmental protection fees for mineral exploitation; revenues from public land funds, income from public assets at communes; rental, lease-purchase, and sale revenues from state-owned houses, and environmental protection fees for wastewater) assigned by the Prime Minister;

b) Unspent resources for salary reform in 2021 carried over;

c) 10% of savings from regular spending (excluding salary, allowance according to salary, items with the nature of salary, and human resource expenses under the system) in the 2022 budget already assigned by the competent authority;

d) Utilize at least 40% of the retained revenue according to the system in 2022. Specifically for revenue from providing medical services, preventive healthcare, and other health services by public healthcare facilities, utilize at least 35%. The scope of retained revenue is specified as follows:

- For administrative state agencies (excluding cases where the competent authority permits the implementation of financial autonomy mechanisms such as public institutions self-financing both investment and regular spending or public institutions self-financing regular spending; agencies and units entrusted with financial quotas and self-financing salaries by the competent authority): Utilize at least 40% of the retained fee revenue (within the list of fees prescribed by laws on fees and charges) after deducting directly related costs to service provision and fee collection activities (including costs already used to implement the basic salary of 1,490,000 VND/month) according to laws on fees and charges (direct costs for collection work shall not be deducted if they have been covered by the state budget for collection activities).

- For public institutions partially self-financing regular spending and public institutions fully financed by the state budget for regular spending:

+ For fee revenue (within the list of fees prescribed by laws on fees and charges): Utilize at least 40% of the retained revenue after deducting directly related costs to service provision and fee collection activities (including costs already used to implement the basic salary of 1,490,000 VND/month) according to laws on fees and charges (direct costs for collection work shall not be deducted if they have been covered by the state budget for collection activities).

+ For revenue from providing medical services, preventive healthcare, and other health services by public healthcare facilities: Utilize at least 35% of the retained revenue after deducting costs already included in service prices according to laws on service pricing (such as: drug, blood, infusion, chemical, direct consumable supplies for patients; electricity, water, fuel, waste treatment, environmental sanitation; maintenance and repair of equipment, purchase of tools and equipment, and labor costs included in the price).

+ For service revenue (including tuition fees), joint ventures, and other revenues: Utilize at least 40% of the surplus revenue after expenses (after fulfilling obligations to the State as prescribed).

đ) Publicly funded institutions that ensure investment expenses and regular expenses; public institutions that ensure regular expenses with permission from competent authorities to implement financial autonomy mechanisms such as publicly funded institutions that ensure both investment and regular expenses or publicly funded institutions that ensure regular expenses; agencies and units entrusted with budget allocations and self-assurance of salaries by competent authorities: Such entities are authorized to determine the proportion of revenue that must be set aside to create resources for salary reform implementation and self-assurance of funds for salary reform implementation.

4. In cases where local budgets and other legitimate resources have been fully utilized for COVID-19 prevention and control expenses and have committed to ensuring sufficient sources for implementing salary policy reforms, localities may utilize surplus funds from salary policy reforms to cover COVID-19 prevention and control expenses within their local budgets for the years 2021 and 2022 according to the principles and support systems stipulated in Government Resolutions No. 68/NQ-CP dated July 1, 2021 on certain policies to support workers and employers affected by the COVID-19 pandemic, No. 21/NQ-CP dated February 26, 2021 on purchasing and using COVID-19 vaccines, and Decision No. 482/QĐ-TTg dated March 29, 2021 of the Prime Minister on targeted support principles from the central government's budget for local budgets in preventing and controlling the COVID-19 pandemic.

Article 5. Timeframe for allocation and budgeting

1. Based on the approved budget estimates for revenue and expenditure assigned by the competent authority, ministries and central agencies decide on the allocation and assignment of the state budget to each budget-using unit; People's Committees at all levels submit to the People's Councils at the same level for decision-making on the budget revenue estimate for the state budget on their territory, the budget expenditure estimate for the local budget, and the allocation of the budget estimate for their own level, ensuring the time frame for assigning the 2022 budget revenue and expenditure estimates in accordance with the State Budget Law and guiding documents.

Organize the public disclosure of the state budget estimate in accordance with the State Budget Law, guiding documents for the implementation of the State Budget Law, and guidance provided in Article 12 of this Circular.

2. Provincial People's Committees are responsible for reporting the results of the allocation and assignment of the local budget estimate to the Ministry of Finance no later than five working days after the People's Council at the same level decides on the budget estimate; report the outstanding debt raised up to December 31, 2021, the plan for borrowing and repaying debts in 2022 of the local budget, and the report on revenue, expenditure, and the balance of the Financial Reserve Fund to the Ministry of Finance before January 31, 2022.

3. Based on the 2022 budget revenue and expenditure estimates assigned by the Prime Minister and People's Committees, primary budget estimate units of the central budget and local budgets at various levels shall allocate and assign budget revenue and expenditure estimates to subordinate budget-using units, send them to the financial authorities at the same level, and simultaneously send them to the State Treasury where transactions take place to implement in accordance with Article 49, Article 50 of the State Budget Law, Article 31 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing some provisions of the State Budget Law, and Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of some provisions of Decree No. 163/2016/NĐ-CP of the Government. In cases where the primary budget estimate unit does not agree with the requirements of the financial authority, the primary budget estimate unit reports to the competent authority for consideration and handling in accordance with Clause 4 of Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

Additionally, in cases where tasks have not been clearly identified in the initial budget estimates of primary budget estimate units at the local level and anticipated contents that have not yet received approval from the provincial People's Committee to implement, based on the provisions of the State Budget Law and guiding documents and the actual situation at the local level, one of the following two options shall be implemented:

a) After the People's Committee assigns the budget estimate, primary budget estimate units at the local level, based on the functions and responsibilities of subordinate units and anticipated tasks assigned to these units for implementation, allocate the budget estimate to subordinate units; at the same time, in the decision on the budget estimate, clearly record anticipated contents that have not yet received approval from the People's Committee to implement, and send them to the financial authority at the same level for monitoring and can only be implemented upon authorization by the competent authority. During the implementation process, if there is a situation where some units have excess funds while others lack funds, the primary budget estimate unit shall adjust the budget estimates between subordinate units in accordance with the State Budget Law and guiding documents.

b) The financial authority reports to the provincial People's Committee that it has not allocated tasks to primary budget estimate units that have not been clearly identified in the initial budget estimates of primary budget estimate units and anticipated contents that have not yet received approval from the People's Committee to implement. When new tasks are decided by the competent authority, the financial authority reports to the provincial People's Committee to issue supplementary budget allocation decisions for primary budget estimate units.

4. The process of entering the budget estimate into the State Budget Management Information System (Tabmis) is carried out in accordance with the guidelines issued by the Ministry of Finance regarding the procedures for entering the budget estimate into the Tabmis system.

Chapter II

ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. State budget revenue management organizations

1. Implement as prescribed in Article 55 of the State Budget Law. At the same time, pay attention to implementing the following contents:

a) Organize the effective implementation of current valid tax laws. Study and propose amendments to Tax Laws and related regulations to expand the tax base, prevent erosion of revenue sources;

b) Vigorously direct to strictly implement the Law on Tax Administration, combat tax evasion, transfer pricing, tax avoidance, and commercial fraud; urge the recovery of overdue taxes, reduce outstanding tax debts; closely control VAT refunds; accelerate the implementation of electronic invoices; strictly enforce auction regulations when selling, transferring, leasing state assets, allocating land, leasing land according to the provisions of the law; accelerate the progress of equitization and divestment of state capital at enterprises; urge state-owned enterprises to fully remit into the state budget the remaining post-tax profits after setting aside funds as required by law; direct state representatives to urge enterprises to promptly remit dividends and profits distributed from state capital in joint-stock companies and limited liability companies with two or more members into the state budget.

2. Tax and Customs authorities continue to reform administrative procedures for tax matters, intensify the application of information technology in tax management; regularly monitor, inspect, and control tax declarations by organizations and individuals according to tax laws, declaration of goods names, codes, tax rates, values, quantities, etc., to promptly detect incorrect, incomplete declarations, and tax fraud. Strengthen tax collection management, combat tax evasion, focusing on areas such as land and mineral revenues; revenues from projects that have completed their preferential periods; revenues from e-commerce activities and businesses based on digital platforms, etc.

3. Ministries, central agencies, localities fully and timely implement the Law on Management and Use of Public Assets and detailed implementing regulations; strictly implement Directive No. 32/CT-TTg dated December 10, 2019 of the Prime Minister on accelerating the implementation of the Law on Management and Use of Public Assets and detailed implementing regulations. Organize reviews, inspections, and urging the implementation of plans for reorganization and disposal of houses and lands approved by competent authorities; ensure the reorganization and disposal of vehicles, machinery, equipment according to standards and usage limits for public assets. Strictly enforce auction regulations when selling, transferring, leasing public assets, allocating land, leasing land according to the law on management and use of public assets and the land law.

4. During the budget management process, if there is a situation where investors voluntarily advance compensation and clearance funds according to the plan approved by the competent authority but the budget estimate has not yet allocated corresponding compensation and clearance expenses, the provincial People's Committee shall, based on Clause c, Article 52 of the State Budget Law, submit to the Standing Committee of the Provincial People's Council for decision to adjust the local budget estimate and report to the People's Council at the nearest session to serve as the basis for accounting of state budget revenues and expenditures.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and budget users implement budget spending within the scope of the assigned budget estimates; financial authorities and the State Treasury organize budget management within the approved estimates, strictly controlling expenditures to ensure compliance with purposes, standards, limits, and regulations. In particular, note:

1. For ODA and concessional loan funds:

a) For centrally allocated funds: Within the scope of the national budget estimates for each spending area decided by the National Assembly and assigned by the Prime Minister, ministries, central agencies, and localities, based on necessity, requirements for implementation progress and disbursement, may proactively adjust budgets between programs, projects, and tasks with complete procedures and conditions, submitting to the Ministry of Planning and Investment (for development spending) for consolidation and reporting to the Government and monitoring, simultaneously sending to the Ministry of Finance for monitoring disbursements; the Ministry of Finance (for regular spending) for consolidation, monitoring, and disbursement control;

b) For government loans to be relented to provincial People's Committees, disburse within the scope of the total loan amount and budget deficit of the locality decided by the National Assembly.

If during the implementation of the budget estimate, localities generate additional borrowing needs exceeding the assigned budget, the locality reports to the Ministry of Finance for consolidation and submission to the Government for consideration and decision within the total borrowing limit of the state budget, the total budget deficit of localities, and the overall state budget deficit.

2. Regarding non-refundable aid funds:

a) Based on the estimates assigned by the Prime Minister, ministries, central agencies, and localities detail the allocation according to the specific list and amounts for each program and project within the total amount assigned according to decisions on receipt and aid documents signed;

b) In the course of implementation, if there is a need for additional spending (development, regular) exceeding the estimates assigned by the Prime Minister, the Ministry of Finance, or the Ministry of Planning and Investment, or new aid is generated: The Minister of Planning and Investment (for spending from non-refundable aid funds for programs and projects under development spending) and the Minister of Finance (for direct support to the state budget, support for programs and projects under regular spending, non-project support) shall take the lead and coordinate with relevant ministries and agencies, based on agreements signed between the State, the Government, and Vietnamese state agencies with donors, report to the Government for submission to the competent authority to supplement the 2022 budget estimate from these aid funds. On this basis, the Ministry of Planning and Investment and the Ministry of Finance will notify ministries, central agencies, and provincial People's Committees to implement.

3. In case new loans or grants for investment development expenditures arise during the year, the Ministry of Planning and Investment shall report to the Government and submit to the competent authority for consideration and decision.

4. Direct relevant agencies and units to coordinate with financial authorities to proactively allocate capital at the beginning of the year for important projects and works according to prescribed regulations, especially those concerning the repair of dyke and irrigation works, disaster prevention and control, disease control, climate change adaptation, flood aftermath recovery, and relocation from dangerous landslide-prone areas as decided by the competent authority.

5. Regularly organize inspections and evaluations of project implementation progress; for projects not meeting the schedule, timely decisions or reports to the competent authority for adjustment should be made to transfer funds to projects with faster progress and potential for completion in 2022 but lacking sufficient funding.

6. The Ministry of Finance shall allocate regular expenditure and national reserve expenditure for 2022 to ministries and central agencies, clearly stating expenditures in foreign currency. For equivalent funds of US$500,000 or more annually, they will be guaranteed to be spent in foreign currency according to the allocated budget and consistent with the task progress. During execution, the State Treasury will monitor according to the allocated domestic currency budget. If exchange rate fluctuations lead to the domestic currency budget being exhausted while the foreign currency budget still has remaining funds, or vice versa, ministries and central agencies must submit a request to the Ministry of Finance for corresponding adjustments. For equivalent funds less than US$500,000 annually, ministries and central agencies may withdraw the budget in foreign currency based on the accounting exchange rate at the time of transaction, but not exceeding the allocated domestic currency budget.

7. For provinces and centrally-administered cities that have needs for expenditures on disaster prevention and mitigation, wide-scale epidemic control, national defense, security, and other urgent tasks outside the budget that exhaust the contingency fund after reallocation, the provincial People's Committee shall decide to use the provincial financial reserve fund to meet these expenditure requirements as stipulated in Point b Clause 2 Article 11 of the State Budget Law.

8. For land use revenue, lottery revenue, state-owned enterprise equity divestiture revenue managed by localities, and other revenues tied to specific expenditures, localities must base their management on the allocated budget and actual collection progress. If anticipated revenue decreases compared to the budget and cannot be offset by increases in other revenues, they must proactively review, cut, or delay the implementation of projects funded from these revenues.

9. Direct relevant agencies and units to coordinate with financial authorities to regularly inspect the implementation of systems and policies in units and lower-level budgets; strictly manage state budget expenditures according to the allocated budget, disburse funds within the plan, borrow within the assigned limit; minimize advance budget appropriations, and implement them according to the State Budget Law.

Thoroughly economize on regular expenditures, particularly on conference, seminar, ceremonial, and overseas research and survey expenses; strictly manage investment, basic construction, procurement, and repair expenditures; do not allocate budgets for policies without approved directives; only issue policies increasing state budget expenditures when truly necessary and with assured funding sources.

Continue administrative reform, expand information technology application, ensure modern national administration connectivity, and strengthen supervision in state budget expenditure management. Proactively arrange regular expenditures, prioritizing important tasks and additional tasks in 2022, ensuring social welfare policy resources and salaries, preventing arrears in civil servant salaries, and ensuring social policy expenditures according to regulations.

In cases where levels or budget-using units improperly execute payments and expenditures contrary to policies and regulations, especially those related to social security guarantees, poverty reduction, etc., timely measures must be taken to ensure correct and effective policy implementation.

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the allocated annual budget, budget-using units shall withdraw the budget for expenditures according to prescribed regulations and ensure compliance with established standards and quotas for state budget expenditures, task progress, and volume; ensuring the principle:

a) Personal payment items (salaries, allowances, social benefits, etc.) shall ensure monthly payments to individuals receiving salaries and benefits from the state budget.

b) Timely remit contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the competent authority as prescribed by law.

c) For seasonal or occasional expenditures such as basic construction investments, procurement, repairs, and other non-recurring expenditures: payments shall be made according to the progress and volume of work for contracted items, and according to prescribed regulations for non-contracted items; compensation payments for wrongful convictions under the State Compensation Law shall be made within the allocated budget scope as decided by the competent authority.

2. In cases where local budgets have been advanced from supplementary budget allocations with targeted capital investment funds from the central budget, it must be recovered from the supplementary budget allocation with targeted capital investment funds from the central budget for the local budget in 2022, the Ministry of Finance shall notify the State Treasury to deduct the advanced amount from the initial budget allocated to the locality; the remaining portion of the budget shall be withdrawn according to regulations applicable to supplementary budget allocations with targeted capital investment funds from the central budget for the local budget, the advanced amount for the local budget shall be recovered as follows:

a) For amounts advanced through expenditure orders, the recovery of such advances shall also be carried out through expenditure orders from the central budget;

b) For amounts advanced through budget withdrawals, the State Treasury at the transaction location shall adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget supplemented from the central budget.

3. In cases where the higher-level budget advances supplementary budget allocations with targeted capital investment funds for the following year to the lower-level budget during the year, when withdrawing the budget and spending from the advance, the income and expenditure shall be recorded in the budget of the following year in accordance with the regulations.

4. Regarding supplementary budget allocations with targeted capital investment funds from the central budget for the local budget:

a) In cases where supplementary budget allocations with targeted capital investment funds from the central budget for the local budget arise during the implementation of the budget, they shall be handled as follows:

- The time for allocating and transferring additional budget estimates must be completed no later than 10 working days (counting from the date of receipt of the decision to transfer additional budget estimates) in accordance with point b, Clause 2, Article 50 of the Law on State Budget.

- Supplementary budget allocations with targeted capital investment funds from the central budget for the local budget arising during the implementation of the state budget to implement tasks related to disaster prevention, mitigation, firefighting, epidemic control, or urgent and important tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to supplement outside the budget for the local budget. Based on the notification from the Ministry of Finance, the Department of Finance shall withdraw the budget at the State Treasury transaction location;

b) In cases where there is surplus or completion of the expenditure mission of supplementary budget allocations with targeted capital investment funds from the central budget for the local budget as stipulated by law, the localities shall promptly return the central budget in accordance with point d, Clause 2, Article 9 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the Law on State Budget. The deadline for repayment is within 30 days from the date when the locality determines the surplus funds or completion of the expenditure mission as stipulated by law or according to the specific deadlines set out in each notification from the Ministry of Finance. In cases where the locality has not returned the central budget within the above period, the Ministry of Finance shall instruct the State Treasury to deduct the provincial treasury balance to recover the funds in accordance with the regulations.

5. Regarding the supplementary amount from the upper-level budget to the lower-level budget at the local level:

a) The level of withdrawal of balanced budget supplements from the higher-level budget to the lower-level budget: Shall be implemented in accordance with Clause 2, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance;

b) The level of withdrawal of supplementary budget allocations with targets from the higher-level budget to the lower-level budget (including supplementary budget allocations outside the initial budget estimate): Shall be implemented in accordance with Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance;

Accounting for budget supplements from the higher-level budget to the lower-level budget at the local level shall be carried out in accordance with the regulations applicable to budget supplements from the central budget to the local budget.

6. The review and verification of data on the withdrawal of balanced budget supplements and supplementary budget allocations with targets from the higher-level budget to the lower-level budget shall be carried out in accordance with Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

Quarterly, the People's Committee of the province shall be responsible for compiling and reporting to the Ministry of Finance the situation of implementing the central budget supplementary allocations with targets to implement policies as specified in Appendix No. 01 attached to this Circular. In cases where the locality does not comply with the reporting system or reports inaccurately and incompletely as required, the Ministry of Finance will suspend the provision of supplementary funding to the locality until the locality provides a complete report.

7. Regarding the payment of national budget debts, it shall be carried out in accordance with Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance and Clause 3, Article 2 of Circular No. 81/2020/TT-BTC dated September 15, 2020 of the Ministry of Finance.

Article 9. Implementation of Adjustments to the Budgetary Estimates of Units Using the Budget

1. In cases where the primary budget unit is assigned additional budget estimates by the competent authority to carry out emerging tasks, the primary budget unit must complete the allocation and transfer of budget estimates no later than 10 working days (counting from the date of receipt of the decision to assign additional budget estimates) in accordance with Articles 49 and 50 of the Law on State Budget.

2. In cases where there is a request to adjust the budget between subordinate budget-using units without changing the total amount and details by sector as allocated, the primary budget unit shall be responsible for examining the necessity, making adjustments, checking the remaining budget balances of the relevant budget-using units, deciding on the budget adjustment, and simultaneously sending the finance agency at the same level for inspection in accordance with regulations and implementing the budget adjustment on the Tabmis system, while sending the State Treasury at the transaction location as the basis for controlling expenditures and payments. If the finance agency finds inconsistencies with the budget adjustment of the primary budget unit or finds that there is insufficient remaining budget balance to make the adjustment, it shall notify the primary budget unit to make the necessary adjustments.

3. In cases where ministries, central agencies, localities adjust the budget estimate from non-autonomous regime funds to autonomous regime funds, from regular expenditure funds not assigned for autonomy to regular expenditure funds assigned for autonomy, from regular expenditure funds assigned for autonomy to regular expenditure funds not assigned for autonomy, from regular expenditure funds not assigned for autonomy to funds for scientific and technological tasks, from domestic currency expenditure to foreign currency expenditure, increasing or decreasing the budget estimate of expenditure tasks within the scope of allocated budget funds but already noted in the decision on the allocation of the annual budget or supplementary budget allocation decisions issued by the Prime Minister, the Minister of Finance, People's Committees at all levels, units must have a written agreement from the same-level financial agency to ensure that the funding for assigned tasks is properly allocated before issuing a budget adjustment decision. The deadline for units to submit requests for budget adjustments to the financial agency shall be no later than October 30 of the current year.

4. In cases where budget estimates are adjusted among Vietnamese agencies abroad, such adjustments shall be carried out in accordance with the guidelines set forth by the Ministry of Finance regarding the financial management system and asset management for Vietnamese agencies abroad.

5. Units using the state budget must complete the adjustment of allocated budgets by November 15 of the current year, simultaneously submitting them to the same-level financial agency for verification and adjustment on the Tabmis system as prescribed.

6. Adjustments to development investment budgets shall be implemented in accordance with the provisions of the Law on Public Investment No. 39/2019/QH14 and the Government Decrees guiding the implementation of the Public Investment Law.

7. The handling of increased or decreased revenues and expenditures compared to the budget during the execution of the state budget shall be carried out according to the provisions of Article 59 of the State Budget Law. The handling of budget surpluses shall be carried out according to the provisions of Article 72 of the State Budget Law.

Article 10. Implementation of transfer to the next year's budget

Ministries, central agencies, localities shall rigorously review and manage funds transferred to the following year, transferring funds only in accordance with Clause 3, Article 64 of the State Budget Law, Article 43 of Government Decree No. 163/2016/NĐ-CP dated December 21, 2016 detailing certain provisions of the State Budget Law, Article 68 of the Public Investment Law 2019, Article 48 of Government Decree No. 40/2020/NĐ-CP dated April 6, 2020 detailing certain provisions of the Public Investment Law, and other government documents and Prime Minister directives on state budget management for 2022.

Article 11. Practice thrift, combat waste; prevent and combat corruption

In addition to thoroughly implementing the savings requirements for regular expenditures as stipulated in Clause 9, Article 7 of this Circular, ministries, central agencies, localities must organize and direct the full implementation of the regulations of the Anti-Corruption Law, the Law on Thrift and Combating Wastefulness, and detailed implementation guidelines for these laws. Timely and comprehensive measures must be taken to address any violations discovered through inspection, audit, and investigation activities; responsibilities of each organization and individual must be clarified, and accountability systems for heads of budget-using units must be enforced when there is loss, wastefulness, or improper use of the budget contrary to regulations and policies.

Article 12. Implementation of Public Disclosure of State Budget

1. All levels of budget shall implement public disclosure of the state budget in accordance with Circular No. 343/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance on guiding the implementation of public disclosure of the state budget for all levels of budget.

The People's Committee at the provincial level shall implement or direct the Department of Finance to implement public disclosure of the local budget and the provincial budget on the electronic information portal of the Provincial People's Committee and the electronic information portal of the Department of Finance, in the dedicated section "Public Disclosure of the State Budget," ensuring compliance with the content, form, and time frame for public disclosure as prescribed. In terms of reporting procedures, the Department of Finance shall submit electronic reports through the National Public Disclosure of the State Budget system of the Ministry of Finance (http://ckns.mof.gov.vn) for the contents specified in point c, Clause 3, Article 19 of Circular No. 343/2016/TT-BTC and the guidance provided by the Ministry of Finance in Document No. 3785/BTC-NSNN dated April 9, 2021.

2. Budgetary units and organizations supported by the state budget shall implement public disclosure in accordance with Circular No. 61/2017/TT-BTC dated June 15, 2017, of the Ministry of Finance guiding the implementation of financial disclosure regulations for budgetary units and organizations supported by the state budget, and Circular No. 90/2018/TT-BTC dated September 28, 2018, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 61/2017/TT-BTC dated June 15, 2017.

3. Agencies and units entrusted with managing funds sourced from the state budget and funds sourced from contributions by citizens shall implement public disclosure in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, of the Ministry of Finance on financial disclosure for funds sourced from the state budget and funds sourced from contributions by citizens.

4. Agencies, units, and organizations entrusted with managing and using public assets shall implement public disclosure in accordance with Section 2, Chapter XIV of Decree No. 151/2017/NĐ-CP dated December 26, 2017, of the Government detailing certain provisions of the Law on Management and Use of Public Assets, and Articles 9, 10, and 11 of Circular No. 144/2017/TT-BTC dated December 29, 2017, of the Ministry of Finance guiding certain contents of Decree No. 151/2017/NĐ-CP of the Government.

5. For direct state support to individuals and residents, public disclosure shall be implemented in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006, of the Ministry of Finance on guiding the regulation of public disclosure of direct state budget support to individuals and residents.

6. Promote the publication of cases of tax evasion, fraud, and failure to pay taxes on time as stipulated by the Tax Administration Law on major media outlets.

Chapter III
IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from February 7, 2022, and applies to the 2022 fiscal year.

2. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, the new documents shall apply.

3. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall base their directives to subordinate agencies and units and lower-level local authorities on the provisions of this Circular to organize its implementation. Any previous regulations that conflict with the provisions of this Circular shall be implemented according to the guidance provided in this Circular. During the process of organizing implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination in resolving them./.