Circular No. 127/2009/TT-BTC guiding the preparation of the state budget estimate for 2010

CIRCULAR

Guidelines for preparing the state budget estimate for 2010

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- Based on Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

- Based on 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. 751/CT-TTg dated June 3, 2009 of the Prime Minister regarding the development plan for economic and social growth from 2011 to 2015;

- To implement Directive No. 756/CT-TTg dated June 5, 2009 of the Prime Minister regarding the development plan for economic and social growth and the state budget estimate for 2010;

The Ministry of Finance guides the work of evaluating the implementation of the state budget tasks in 2009 and preparing the state budget estimate (NSNN) for 2010 as follows: 

I. EVALUATION OF THE IMPLEMENTATION OF STATE BUDGET TASKS IN 2009

Article 1. General Provisions

1. Basis for evaluating the state budget tasks in 2009:

- The state budget tasks for 2009 were approved by the National Assembly through Resolution No. 21/2008/QH12 of the National Assembly on the state budget estimate for 2009 and the Resolution of the National Assembly at its fifth session, the twelfth National Assembly term, on adjusting certain socio-economic indicators and the state budget estimate for 2009.

- The targets, tasks for economic and social development and the revenue and expenditure estimates of the state budget for 2009 were assigned by the Prime Minister;

- Directives of the Government and the Prime Minister, including: Decision No. 01/2009/NQ-CP dated January 9, 2009 of the Government on major measures to guide and manage the implementation of the socio-economic development plan and the state budget estimate for 2009; Decision No. 30/2008/NQ-CP dated December 11, 2008 of the Government on urgent measures to prevent economic decline, maintain economic growth, and ensure social welfare; Decision No. 12/2009/QĐ-TTg dated January 19, 2009 of the Prime Minister on the plan to implement Decision No. 30/2008/NQ-CP of the Government; Decision No. 16/2009/QĐ-TTg dated January 21, 2009, and Decision No. 58/2009/QĐ-TTg dated April 16, 2009 of the Prime Minister promulgating certain tax measures and additional measures to implement the policy of stimulating investment and consumption, preventing economic decline, and resolving difficulties for enterprises;

- Circular No. 115/2008/TT-BTC dated December 2, 2008 of the Ministry of Finance guiding certain aspects of the implementation of the state budget estimate for 2009;

- The situation of implementing state budget tasks in the first six months; measures aimed at achieving the tasks in the last six months.

2. Along with organizing the implementation of the state budget tasks for 2009, ministries, central agencies, provincial people's committees under the central government organize the evaluation of the results of implementing the state budget tasks for 2009 as the basis for preparing the state budget estimate for 2010, linked to summarizing the five-year plan from 2006 to 2010 and the ten-year strategy from 2001 to 2010 to serve as the basis for formulating plans and strategies for the next phase.

3. On the basis of the results of evaluating the implementation of state budget tasks in 2009, evaluating the implementation of state budget revenue and expenditure policies and other related policies; the results of implementing conclusions and recommendations of auditing and inspection agencies; ministries, central agencies, and localities proactively amend, supplement, or propose specific amendments and supplements to state budget revenue and expenditure policies and other related policies; recommend guidance, direction, and organization of the implementation of state budget tasks, to be sent to the Ministry of Finance and relevant ministries and agencies for study, amendment, and supplementation or submission to competent authorities for timely amendment and supplementation.

Article 2. Evaluation of the implementation of the revenue collection tasks for the State Budget in 2009:

Based on the results of budget revenue collection in the first six months of the year, evaluate the results of budget revenue collection for 2009 with the aim of achieving the highest possible level of revenue, including revenue from import and export activities according to the established policies and actual import and export turnover. When evaluating, focus on the following main contents:

1. Evaluate and analyze the impact of the economic downturn on the implementation of budget revenue collection in 2009, such as: business production and operation situation, import and export activities of enterprises within the jurisdiction; results of implementing key product production and consumption targets; cost; selling price, profit; review to consider new investment projects, expansion investments, deepening investments, and investment projects that have completed their preferential period; results of implementing financial plan tasks related to land; real estate transaction situation; stock market activity,...

2. Evaluate and analyze the impact of implementing tax exemption, reduction, and deferral policies aimed at preventing the economic downturn, maintaining economic growth, stimulating investment and consumption, ensuring social welfare; focusing on evaluating and analyzing the impact on State Budget revenue in 2009 through the implementation of Decision No. 16/2009/QĐ-TTg dated January 21, 2009, and Decision No. 58/2009/QĐ-TTg dated April 16, 2009 of the Prime Minister regarding certain tax measures to implement policies to stimulate investment and consumption, prevent the economic downturn, and resolve difficulties for businesses.

3. Evaluate the impact of managing import and export policies, including adjusting taxes to limit trade deficit, exporting raw materials, and adjusting tariff rates to fulfill integration commitments (WTO, CEPT/AFTA, ASEAN-China, ASEAN-South Korea,...)

4. Evaluate the results of coordination among relevant levels and sectors in revenue collection management work and organizing tax recovery inspection, control, anti-evading, anti-smuggling, and anti-commercial fraud activities,...

5. Evaluate the situation of outstanding tax debts and handling of tax arrears in 2009: clearly identify the amount of tax debt as of December 31, 2008, estimate the amount of new tax debt arising in 2009, and the amount of tax debt recovered in 2009. Summarize accurately the total amount of outstanding tax, classify tax debts according to the criteria specified in the tax debt management process.

6. Evaluate the implementation of tax inspection and audit work; cooperation in price verification; number of entities audited and inspected in the first six months of the year; amount of tax proposed for recovery through inspection and audit work; number of tax recovery proposals made by the National Audit Office and the Government Inspectorate, and the estimated amount of tax to be recovered into the State Budget in the year.

7. Evaluate the declaration and refund of value-added tax; the amount of VAT refund arising in 2009; the amount refunded to enterprises in 2009; analyze in detail the reasons for significant increases or decreases in VAT refunds compared to the previous year.

8. Ministries, central agencies, localities, and budgetary units shall evaluate the implementation of revenue collection in 2009 (total revenue, amount transferred to the State Budget, amount retained for expenditure according to regulations; amount of revenue deferred to 2010 due to revenue deferral in 2009).

Article 3. Evaluation of the implementation of investment development expenditure tasks:

1. Evaluation of the work on allocating and organizing the implementation of basic construction investment capital in 2009:

a) Evaluation of the situation regarding the allocation and assignment of the basic construction investment budget for 2009:

- Evaluation of the allocation of capital and assignment of the basic construction investment budget to projects and works in 2009 (including capital from state budget sources, lottery revenue, government bond capital), especially for important and urgent projects that need to be ensured according to schedule, projects completed in 2009-2010; allocation of capital to settle investment debts from the state budget, to repay the amount temporarily advanced by the state budget as required by regulations.

- Evaluation of the implementation of programs and projects using official development assistance (ODA) funds; ensuring counterpart funds for ODA projects as committed; disbursement progress of ODA funds and allocation of counterpart funds.

b) Evaluation of the results of rearranging and reallocating the basic construction investment budget plan pursuant to Resolution No. 30/2008/NQ-CP dated December 11, 2008 of the Government on urgent measures to prevent economic decline, maintain economic growth, and ensure social welfare. Among which, focus on evaluating:

- The results of disbursing the remaining state budget capital of 2008 up to June 2009.

- The results of using the state budget capital already advanced (including temporarily withheld capital) to invest in urgent projects and works in transportation, agriculture, rural development; implementing the program to build residential clusters in the Mekong Delta region, other important and urgent projects,...

- The results of prioritized investment projects employing local labor and domestically produced building materials.

- The results of adjusting total investment amounts and balancing capital among projects funded by government bonds.

c) Evaluation of the implementation of basic construction investment expenditure tasks in 2009:

- General evaluation of the implementation of the basic construction investment plan in 2009 covering: each project (divided into groups A, B, C); approved total investment amount; cumulative capital paid from commencement to the end of 2008; assigned investment capital for 2009 (including supplementary and reallocated plans, advance capital in 2009); volume of work completed by the end of Q2/2009, capital paid by the end of Q2/2009 (separately for completed construction work and advance payments); estimated volume of work to be completed by the end of 2009 and estimated capital to be paid by the end of 2009.

- Evaluation of the ability to implement basic construction investment capital from state budget sources, ODA funds; government bond capital; investment capital from land use fees, lottery revenue,...

d) Summary and evaluation of the situation and results of handling accumulated investment construction debts; proposals and recommendations for solutions to resolve outstanding debts; evaluation of the effectiveness of basic construction investment in 2009 and previous years; analysis of existing issues, causes, and solutions.

đ) Evaluation of the finalization of project investment capital for completed projects: number of projects completed but not yet finalized as of June 2009 and projected by the end of 2009.

2. Evaluation of the results of implementing support development expenditure tasks in 2009:

- Implementation of interest rate subsidies for organizations and individuals borrowing from banks for production and business activities; interest rate subsidies for loans to purchase machinery, equipment, and materials for agricultural production and housing construction materials in rural areas,...

- Implementation of preferential credit from the State, credit for poor households and social policy beneficiaries, student credit (activity results, loan balances, deposit interest rates, newly generated interest rate differential subsidies,...).

- Implementation of policies supporting trade promotion, investment, and tourism; policies supporting public utility enterprises,...

- Implementation of support for production and business development; evaluation of the operation and effectiveness of credit guarantee funds for small and medium-sized enterprises, local urban development investment support funds,...

- Implementation of national reserves in 2009; level of national reserves achieved by December 31, 2009; capability to respond to emergencies.

Article 4. Evaluation of the implementation of regular expenditure tasks:

1. Evaluation of the implementation of the State budget estimate for the first six months of the year and the forecast for the whole year 2009 (the process of allocating and disbursing the budget, withdrawing estimates; the implementation of reallocation and reduction of expenses for programs and tasks that have not been allocated funds; ...) according to each index and task assigned by the state to Ministries, central agencies, localities, and units in 2009. Evaluate the results of implementing important tasks, large programs, and projects of each Ministry, sector, locality, agency, and unit; difficulties, obstacles, and proposed measures to address them.

2. Report on the situation of implementing cuts in unnecessary and less effective spending tasks such as meetings, ceremonies, surveys both domestically and internationally, procurement; the implementation of Circular Joint No. 111/TTLT/BTC-BCT dated June 1, 2009 of the Ministry of Finance and the Ministry of Industry and Trade guiding electricity savings in state agencies and public service organizations, etc. On this basis, concentrate resources to ensure funding for newly emerging tasks, especially those ensuring social welfare, supporting and encouraging production, and exports.

3. Evaluate the results, difficulties, and obstacles arising from the implementation of mechanisms, policies, and expenditure systems in 2009 for the tasks of Ministries, central agencies, localities, and units. Among which, pay special attention to evaluating the results of implementing the following mechanisms and policies:

- The implementation of social welfare policies, focusing on evaluating the provision of famine relief for poor households; funding support for poor households to celebrate the Lunar New Year in 2009; implementing policies for near-poor households; funding to prevent and control diseases and natural disasters, typhoons, and floods; funding to implement current social welfare policies; the implementation of preferential loans for particularly difficult ethnic minority households, households engaged in production and business in difficult areas, students, and other policy beneficiaries; the implementation of the Poverty Reduction Support Program for 61 poor districts, housing support for poor households; land for production, residence, housing, and drinking water for poor ethnic minority households with difficult living conditions; unemployment insurance policies, support for workers losing their jobs due to economic downturns in enterprises,...

- The situation and results of implementing Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the mechanism of self-management and self-responsibility for personnel establishment and administrative management costs. Evaluate the situation of organizing and implementing the system of self-management and self-responsibility for task implementation, organizational structure, personnel establishment, and finance for public service organizations under Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, and Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government.

4. Report on the results of using the state budget funds advanced to implement important and urgent tasks related to preventing economic decline, ensuring social welfare, maintaining political security, and social order and safety.

5. Ministries and sector management agencies evaluate the implementation of Resolution No. 05/2005/NQ-CP dated April 18, 2005 of the Government on accelerating socialization of educational, health, cultural, and sports activities, Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of the Prime Minister promulgating the Procurement, Ordering, and Assignment Regulations for Public Services Using State Budget Funds, Decree No. 69/2008/NĐ-CP dated May 30, 2008 of the Government on policies to encourage socialization in education, vocational training, healthcare, culture, sports, and environmental activities within their managed sectors; Decision No. 1466/QĐ-TTg dated October 10, 2008 of the Prime Minister detailing types, scales, and standards of socialized facilities in education-training, vocational training, healthcare, culture, sports, and environment. Pay particular attention to evaluating and analyzing the total and structure of social investment resources for sector development, the results of mobilizing social resources for sector development; existing issues, causes, and solutions to better mobilize social resources for sector development in the future.

6. Administrative reform work in implementing the state budget estimate for 2009; clearly stating existing issues, causes, and solutions to overcome them.

Article 5. Evaluation of the implementation of national target programs, Program 135 (Phase II) and the Project to plant five million hectares of new forest:

1. Evaluate the situation of budget allocation for the national target programs in 2009; based on the allocated budget and progress of implementation, the ministries, agencies responsible for managing the national target programs, projects, and localities shall assess the volume of work completed in 2009, detailing each program and project; paying particular attention to evaluating the effectiveness, difficulties, and unreasonable aspects regarding the objectives, contents, and methods of organizing and implementing the programs and projects, and proposing adjustments and measures to address these issues in 2009 and 2010 to ensure the achievement of the programs' and projects' goals and tasks, and recommending supplementary and improved management mechanisms for the programs and projects.

2. For national target programs implemented with domestic and foreign funds, it is necessary to carefully evaluate both the disbursement of foreign funds (advantages, difficulties, causes, and solutions to overcome them).

Article 6. Evaluation of the results of the salary reform system:

1. Report on the results of reviewing and determining the financial needs for implementing the salary reform;

2. Evaluate the results of implementing financial measures to create resources for salary reform from: saving 10% of regular expenses (excluding salaries and allowances with salary-like characteristics); 35-40% of retained revenue according to regulations; 50% of increased local government budget revenue (excluding land use fees);... and identify unused sources from previous years (if any) to continue creating resources for salary reform.

3. Evaluate the implementation of Decision No. 169/2008/QD-TTg dated December 15, 2008, of the Prime Minister on hardship allowances for civil servants, public officials, and members of the armed forces with low salaries and difficult living conditions.

Article 7. Some special points in evaluating the performance of the State Budget in 2009 of provinces and centrally-administered cities.

In addition to the above requirements, it is necessary to focus on evaluating the implementation of tasks under Resolution No. 30/2008/NQ-CP dated December 11, 2008, of the Government on urgent measures aimed at preventing economic decline, maintaining economic growth, and ensuring social welfare; focusing on the following contents:

1. Local measures and policies on managing local budgets in implementing tax exemption, reduction, and deferral policies to ensure the local budget expenditure plan assigned by the Prime Minister. Clearly forecast the impact of reduced state budget revenue due to the implementation of special tax exemption, reduction, and deferral policies in 2009; the amount of increased state budget revenue from efforts to increase revenue, handle overdue debts, prevent revenue loss,...; the expected reduction in local budget revenue and the amount requested for central budget support (if any).

2. Assess the demand and development resources of the locality; the work of mobilizing financial resources locally to fulfill the task of developing the economy and society of the locality; the results of implementing the National Assembly's resolution on preventing scattered investment; handling construction debt,...

3. The results of implementing policies and systems according to Decisions No. 24/2008/QD-TTg, No. 25/2008/QD-TTg, No. 26/2008/QD-TTg, and No. 27/2008/QD-TTg of the Prime Minister on issuing some mechanisms and policies to support economic and social development in the North Central Coast and Central Coast regions, the Central Highlands, the Mekong Delta, and the Midland and Northern Mountainous region until 2010; the results of implementing the Land Production, Housing, and Clean Water Support Program for Poor Ethnic Minority Households (Program 134), the Economic and Social Development Program for Particularly Difficult Mountainous and Remote Areas (Program 135 - Phase II); the results of implementing Resolution No. 30a/2008/NQ-CP dated December 27, 2008, of the Government on the Poverty Reduction Support Program for 61 Poor Districts; the results of implementing housing support policies for poor households according to Decision No. 167/2008/QD-TTg dated December 12, 2008, of the Prime Minister,...

4. The allocation of budget spending to implement state mechanisms and policies, programs, and targets to develop the economy and society, eradicate poverty (implementing national poverty eradication policies; education, health, culture, economic and social development programs in difficult areas, ethnic minority and mountainous regions,...); implementing social policies, policies for those who have rendered meritorious services to the revolution, war veterans and their children affected by Agent Orange, medical care for the poor, children under six years old, fisherfolk support policies, assistance policies for social welfare beneficiaries; the situation of allocating capital for planning work,... in the locality.

5. Evaluate the budget allocation (including the amount of targeted central budget support for local budgets - if any) and the use of reserves to fulfill security and defense tasks; prevention, mitigation, and recovery from natural disasters, epidemics affecting people, livestock, poultry, crops,...

6. Evaluate the implementation of policies exempting water resource fees in the locality; the implementation of exemptions from contributions according to Directive No. 24/2007/CT-TTg dated November 1, 2007, of the Prime Minister to strengthen the enforcement of laws on fees and charges, policies for mobilizing and using people's contributions.

7. Evaluate the implementation of land use fee revenue collection and its allocation and use for local infrastructure construction projects, conducting land surveys, preparing land records, and issuing land use rights certificates.

8. Evaluate the implementation of lottery revenue collection and its use.

9. The situation regarding the implementation of Clause 3, Article 8 of the State Budget Law on mobilizing capital for infrastructure investment and the repayment of maturing debts from previously mobilized capital up to December 31, 2009 (for Hanoi City and Ho Chi Minh City, assess the mobilization of capital for investment under the special financial-budget mechanism of the locality).

10. Evaluate the allocation for repayment (both principal and interest) of maturing loans and advances: loans mobilized according to Clause 3, Article 8 of the State Budget Law; preferential credit loans for implementing programs to reinforce irrigation canals, rural transportation, village craft infrastructure, aquatic infrastructure; ...

II. BUILDING THE 2010 STATE BUDGET ESTIMATE

Article 8. Objectives and Principles:

1. The 2010 state budget estimate must continue to effectively implement the measures proposed in 2009, further promoting sustainable economic growth recovery, maintaining macroeconomic stability, ensuring social security and public safety. Accordingly, in 2010, it is necessary to review and reorganize state budget expenditures (including both regular and development expenditures) to achieve maximum savings and improve the efficiency of state budget spending, ensuring resources for the implementation of projects, programs, and social welfare policies, contributing to rapid and sustainable poverty reduction, and maintaining national financial security.

2. The 2010 state revenue budget estimate must be built based on:

a) Accurate policy and system, closely following forecasts of investment and production business development; all state budget revenues generated by enterprises, organizations, and individuals in 2010 must be accurately calculated, including those arising from investment projects that have completed their tax exemption periods.

b) The state revenue budget estimate must be actively, solidly, and realistically constructed with a target of mobilizing over 21% of GDP, with tax and fee revenues reaching over 20% of GDP. The domestic revenue budget estimate of the whole country (excluding oil revenue and land use fee revenue) should increase by at least 16% to 18% compared to the estimated actual performance of 2009 (excluding factors affected by tax exemptions, reductions, and deferrals in 2009). The import-export revenue budget estimate should increase by at least 5% to 7% compared to the estimated actual performance of 2009 (excluding factors affected by tax exemptions, reductions, and deferrals in 2009).

c) Propose specific measures and timelines to address outstanding tax debts; combat tax evasion, smuggling, and trade fraud; strengthen inspections, audits, and timely handling of violations.

3. Regarding state budget expenditures, the 2010 estimate is built based on:

a) Ministries, sector management agencies, and provincial people's committees at all levels establish the 2010 state budget expenditure estimates within the scope of the 2010 state budget expenditure estimates reviewed and announced by the Ministry of Finance (except for expenditures from foreign sources, which should be estimated according to the disbursement progress of loan and aid projects). Establish the 2010 state budget expenditure estimates by sector (including both state budget revenue and retained income according to regulations) in compliance with current laws and practices of thrift and waste prevention from the outset of the budget preparation process.

b) Ministries, central agencies, and localities when building the state budget expenditure estimates must fully calculate the funding needs for implementing existing policies and new tasks. For policies and tasks issued by competent authorities during the budget preparation process, follow the guidance of the competent authority to prepare the budget. Do not supplement from the reserve fund for tasks where ministries, central agencies, and localities did not allocate sufficient funds according to regulations when preparing and allocating the budget.

c) During the 2010 state budget preparation process, ministries, central agencies, and localities when proposing amendments, supplements, or new policies, need to conduct surveys to understand the number of beneficiaries and anticipated funding requirements; integrate the anticipated new or amended policies with existing ones, coordinate with financial authorities to ensure adequate funding before submitting to competent authorities for issuance.

d) Continue to reorganize expenditures towards thrift and effectiveness, enhancing the efficiency of budgetary investment capital to promote sustainable economic growth recovery, maintain macroeconomic stability, ensure social security and public safety; ensure funding for education-training, science-technology, culture, environmental protection sectors according to Party and National Assembly resolutions, increase budget allocations for healthcare above the average increase rate of the state budget; increase national reserves to proactively prevent, control, and mitigate natural disasters and epidemics; allocate funding to continue implementing salary reform.

4. Ministries and central agencies prepare the state budget expenditure estimates by implementing units and important tasks (detailing the basis, policy, situation, results of implementation, budget allocation for 2010 and subsequent years,...), send to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and reporting to the Prime Minister. Ministries, central agencies, and localities proactively prepare detailed explanations of their own 2010 state budget revenue and expenditure estimates according to regulations.

5. Ensure positive, healthy, and solid state budget balance; guarantee national financial security and local budget safety.

Article 9. Construction of the 2010 State Budget Revenue Plan:

1. Domestic revenue budget:

The construction of the State Budget Revenue plan on the territory shall be based on forecasts of economic growth in 2010 for each industry and each revenue sector, as well as the economic bases of each locality to accurately calculate each revenue sector and each tax type according to the relevant tax laws and collection regulations. The domestic revenue budget of each province and centrally governed city must include all sources of revenue generated within their respective territories (including revenue from communes, wards, and towns). The revenue budget must have economic grounds and be detailed down to each industry, key units, and economic sectors. Based on this, a comprehensive assessment of the results achieved in 2009 should be made; efforts required for 2010 and the inspection results regarding the 2010 revenue budget that have been announced should be taken into account to organize the construction and report the 2010 revenue budget according to the prescribed form in Circular No. 59/2003/TT-BTC dated June 23, 2003 issued by the Ministry of Finance and the provisions of this Circular. In particular, attention should be paid to the collection systems and policies that have been amended and supplemented with guidance, as follows:

a) Corporate income tax: Implemented in accordance with the Law on Corporate Income Tax No. 14/2008/QH12 adopted at the third session of the twelfth National Assembly; Decree No. 124/2008/NĐ-CP dated December 11, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Corporate Income Tax; Circular No. 130/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of certain provisions of Law No. 14/2008/QH12 on Corporate Income Tax and guiding the implementation of Decree No. 124/2008/NĐ-CP dated December 11, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Corporate Income Tax.

b) Value-added tax: Implemented in accordance with the Law on Value-Added Tax No. 13/2008/QH12 adopted at the third session of the twelfth National Assembly; Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax; Circular No. 129/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Value-Added Tax and guiding the implementation of Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax; Circular No. 112/2009/TT-BTC dated May 20, 2009 of the Ministry of Finance guiding the conditions for applying a zero percent VAT rate for international transportation services and aviation and maritime industries.

c) Special consumption tax: Implemented in accordance with the Law on Special Consumption Tax No. 27/2008/QH12 adopted at the fourth session of the twelfth National Assembly; Decree No. 26/2009/NĐ-CP dated March 16, 2009 of the Government detailing the implementation of certain provisions of the Law on Special Consumption Tax; Circular No. 64/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance guiding the implementation of Decree No. 26/2009/NĐ-CP dated March 16, 2009 of the Government detailing the implementation of certain provisions of the Law on Special Consumption Tax.

d) Resource tax: Calculating and preparing the budget estimate according to the guidelines set out in Ordinance No. 07/2008/PL-UBTVQH12 amending and supplementing Article 6 of the Resource Tax Ordinance; Decree No. 05/2009/NĐ-CP dated January 19, 2009 of the Government detailing the implementation of the Resource Tax Ordinance and the Ordinance amending and supplementing Article 6 of the Resource Tax Ordinance; Circular No. 45/2009/TT-BTC dated March 11, 2009 of the Ministry of Finance guiding value-added tax, resource tax, and corporate income tax for hydropower production facilities; Decision No. 720/QĐ-BTC dated April 9, 2009 of the Minister of Finance regarding the announcement of the average retail electricity price applied as a provisional calculation basis for natural water resource taxes for hydropower production in 2009.

đ) Personal income tax: Implemented in accordance with the Law on Personal Income Tax No. 04/2007/QH12 adopted at the second session of the twelfth National Assembly; Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax; Circular No. 84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax; Circular No. 62/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance guiding amendments and supplements to Circular No. 84/2008/TT-BTC; other specific guiding documents such as Circular No. 42/2009/TT-BTC dated March 9, 2009 of the Ministry of Finance guiding withholding personal income tax for lottery agents and withholding personal income tax for individuals receiving lottery winnings; Joint Circular No. 122/2008/TTLT-BTC-BQP dated December 16, 2008 of the Ministry of Finance and the Ministry of Defense guiding the collection and payment of personal income tax for personnel receiving salaries under the Ministry of Defense; Joint Circular No. 123/2008/TTLT-BTC-BCA dated December 16, 2008 of the Ministry of Finance and the Ministry of Public Security guiding the collection and payment of personal income tax for officers, non-commissioned officers, workers, and staff receiving salaries under the Ministry of Public Security; Joint Circular No. 19/2009/TTLT-BTC-BNV dated February 2, 2009 of the Ministry of Finance and the Ministry of Home Affairs guiding the collection and payment of personal income tax for personnel working in confidential organizations,...

e) Fuel oil fees: Implemented in accordance with Decision No. 03/2009/QĐ-TTg dated January 9, 2009 of the Prime Minister on adjusting the level of fuel oil fees.

g) Revenues related to oil and gas: Implemented in accordance with Circular No. 32/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding the implementation of tax regulations for organizations and individuals conducting exploration and exploitation activities in the oil and gas sector as stipulated by the Petroleum Law; Circular No. 98/2009/TT-BTC dated May 20, 2009 of the Ministry of Finance on guiding procedures and tax obligations for crude oil supplied to the Dung Quat Oil Refinery.

h) Certain special documents: Circular No. 134/2008/TT-BTC dated December 31, 2008 of the Ministry of Finance guiding the implementation of tax obligations applicable to foreign organizations and individuals conducting business in Vietnam or earning income in Vietnam; Circular No. 45/2009/TT-BTC dated March 11, 2009 of the Ministry of Finance guiding value-added tax, resource tax, and corporate income tax for hydroelectric power production facilities.

2. Budget revenue from import and export activities:

a) Shall be established based on an assessment of the impact on state budget revenue through analysis and forecasting of global economic conditions and the volume of imports and exports of taxable goods; the impact of adjusting tariff and non-tariff barriers to curb trade deficits and limit the export of raw materials, and the implementation of phased tax reductions to fulfill integration commitments.

b) The budget revenue must be established based on effectively implementing guidance on customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods as stipulated in Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance. Strengthen measures to prevent revenue loss such as debt collection, anti-smuggling, tax evasion, and commercial fraud.

3. Revenue items retained for expenditure under the regime (tuition fees, medical fees, lottery revenues, contributions, etc.): Ministries, central agencies, and localities shall base their revenue forecasts for 2010 on actual revenue collected in 2008, estimated revenue for 2009, and anticipated factors affecting revenue in 2010 to build appropriate and positive revenue budgets. Fees, charges, and service revenue that do not belong to state budget revenue should be separately budgeted and not included in the state budget revenue fee and charge budget.

Article 10. Work on building the 2010 State Budget Expenditure Budget:

1. Building the 2010 Development Investment Expenditure Budget:

a) The development investment expenditure budget must thoroughly implement solutions for reviewing, reorganizing, and adjusting investment capital, focusing on enhancing the efficiency of investment capital usage during implementation, contributing to macroeconomic stability and promoting economic growth.

b) The 2010 development investment expenditure budget should concentrate on funding for socio-economic development programs, poverty reduction efforts from 2006 to 2010. Priority should be given to national key projects and state-prioritized investment targets; continue prioritizing human resource development investments in education and training, science and technology, healthcare, environmental protection, rural agriculture and village development, security, defense, etc.

c) Ensure sufficient counterpart funds for programs and projects using ODA funds according to commitments; focus on completing ongoing projects and key projects with urgent and effective outcomes such as flood control, water conservancy, rural transportation infrastructure, disaster-prone area infrastructure, tourism infrastructure, craft village infrastructure, commercial infrastructure, aquaculture infrastructure, etc., to be completed in 2010.

d) Guarantee funds for investment preparation work; settle debts for completed construction works; allocate funds to repay advance payments as prescribed; settle all outstanding debts for completed construction works, while ensuring no new construction debts arise during implementation.

đ) Remaining funds should be allocated to newly initiated projects, prioritizing national key projects; firmly postpone commencement of projects not included in approved plans, lacking necessary procedures, facing significant procedural issues, incomplete land clearance, or other non-critical projects without substantial benefits.

e) Project sponsors funded by government loans must arrange sufficient counterpart funds for these projects in accordance with signed agreements and domestic financial regulations to avoid impacting project progress.

g) For interest subsidy expenditures for development credit and policy credit, the budget should be established based on 2009 performance, anticipated policy changes, and tasks for 2010, following prescribed regulations.

h) For supplementary national reserve expenditures: Based on the National Reserve Development Strategy, assigned reserve tasks, and requirements for preventing and mitigating natural disasters and epidemics, relevant ministries and central agencies are responsible for assessing and determining national reserve levels managed by departments, sectors, and units as of December 31, 2009; estimating supplementary reserve levels for essential goods, materials, and equipment; preparing the state budget for increasing national reserves, preserving goods, and the plan for rotating and updating national reserve items in 2010.

i) Ministries, central agencies, and localities tasked with investing in construction projects from government bonds must prepare the 2010 budget for transportation, water conservancy, health system infrastructure, school reinforcement, teacher housing, and student housing from bond funds as prescribed. Simultaneously, they must ensure implementation adheres to specified timelines and objectives.

2. Building the 2010 Regular Expenditure Budget:

a) The regular expenditure budget for developing educational, cultural, health, environmental, scientific, social, defense, and administrative management services must be based on each ministry's and locality's 2010 socio-economic development plan, existing policies, and specific tasks to be implemented in 2010.

b) Throughout the country, allocate the state budget expenditure for education, training, and vocational training in 2010 (including investment development expenditure, recurrent expenditure, and salary reform expenditure) to reach 20% of total state budget expenditure (including expenditure from lottery revenue); cultural and information fields to achieve at least 1.8%; science and technology fields to achieve at least 2%; environmental protection activities over 1%; increase allocation for health sector expenditure higher than the average growth rate of state budget expenditure, prioritizing funds for preventive healthcare.

c) Allocate economic service expenditure based on the volume of tasks assigned by competent authorities and the prescribed budget expenditure regulations; focus on allocating funds for important tasks: maintenance and repair of critical economic infrastructure systems (transportation, irrigation, etc.) to extend usage time and improve investment efficiency; implementation costs for planning work; implementation of agricultural extension, forestry extension, fishery extension, industrial extension tasks; surveying, mapping, land registration, and issuance of land use right certificates, etc., contributing to promoting growth and economic restructuring. Strengthen the application of tendering, ordering, and assignment of public service provision tasks using state budget funds according to Decision No. 39/2008/QD-TTg dated March 14, 2008 of the Government.

d) During the process of building the state budget for 2010, ministries, sectors, and localities must restructure state budget expenditure tasks appropriately based on implementing the mechanism of self-management and responsibility for staffing and administrative management expenses as stipulated in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government to enhance autonomy linked with responsibility, improve financial management efficiency, and operational performance. Publicly-owned service units implement according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on self-management and responsibility for task implementation, organizational structure, staffing, and finance for publicly-owned service units and Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the autonomous mechanism and responsibility of publicly-owned scientific and technological organizations; simultaneously, pilot transferring some publicly-owned service units with conditions to operate under enterprise mechanisms.

e) State administrative agencies and publicly-owned service units with income as prescribed by law must prepare complete revenue and expenditure budgets for tasks funded by fees, charges, and other retained revenues according to prescribed regulations.

f) For research and development expenditure, expenditure for state-ordered tasks, and other important expenditure tasks, units prepare state budget expenditure budgets according to current regulations and guidelines in this Circular, while providing detailed explanations of calculation bases.

g) Ministries, sectors, and localities proactively build budget estimates to organize the development plan for socio-economic development in 2011-2015 and the strategy for 2011-2020 to submit to competent authorities for approval.

h) Ministries and central agencies continue:

- Preparing budget estimates for information technology application expenditures according to Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government on the application of information technology in state agency operations and guidance in Joint Circular No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008 of the Ministry of Finance and the Ministry of Information and Communications.

- Building necessary budget estimates (for all levels of administrative agencies) to implement the Simplification of Administrative Procedures Project in management fields during the 2007-2010 period approved by the Prime Minister in Decision No. 30/QĐ-TTg dated January 10, 2007; to implement the Law Popularization and Legal Education Program from 2008-2012 approved by the Prime Minister in Decision No. 37/2008/QĐ-TTg dated March 12, 2008.

3. Budget estimates for programs and projects using ODA funds:

Implement full budget preparation according to the correct procedures, forms, and decisions on state budget as prescribed by the State Budget Law and guiding documents, Government Decrees on investment management and basic construction, foreign borrowing and debt repayment management, Decree No. 131/2006/NĐ-CP dated November 9, 2006 of the Government promulgating the Regulation on Management and Use of Official Development Assistance (ODA), and Joint Circular No. 02/2003/TTLT-BKH-BTC dated March 17, 2003 of the Ministry of Planning and Investment and the Ministry of Finance and Circular No. 108/2007/TT-BTC dated September 7, 2007 of the Ministry of Finance guiding the financial management mechanism for ODA programs and projects; particularly detailing ODA capital and counterpart capital for each program and project, according to the nature of investment and service expenditure sources, ensuring consistency with implementation progress; submit to the Ministry of Planning and Investment and the Ministry of Finance as required for consolidation in the state budget estimate for 2010 to be decided by the Government and the National Assembly.

4. Budget estimate for salary reform implementation in 2010:

In 2010, ministries, central agencies, and localities continued to allocate budget estimates and mobilize financial resources to implement salary reform as prescribed. Ministries, sectors, central agencies, localities, and state budget using units proactively calculated and reserved sources to implement salary reform in the direction of saving 10% of regular expenses in 2010 (excluding salaries and allowances with salary-like characteristics); using at least 40% of retained revenue according to the regime in 2010 of administrative agencies and public service units with income, except for health service units which must use at least 35% of retained revenue (after deducting drug, blood, transfusion fluid, chemical, replacement material, and consumable costs); local budgets must use at least 50% of the increase in local budget revenue forecasted for 2010 compared to the 2009 estimate and 50% of the increase in local budget revenue realized in 2009 compared to the Prime Minister's assigned estimate; simultaneously transferring unused sources from previous years' salary reform implementation (if any) to 2010 for continued implementation; all funds must be recorded and managed separately to create sources for continued salary reform implementation, not to be used for other purposes. The Ministry of Finance will issue specific guidance on calculating and determining sources of funds reserved for salary reform after the Government issues a new Decree adjusting the minimum wage.

5. Budget estimates for implementing national target programs and important projects:

a) Based on the goals, tasks, and contents of national target programs and important projects for the period 2006-2010 approved by the Prime Minister, ministries and sectoral management agencies evaluate the results of program and project implementation in the four years 2006-2009, determine specific goals and tasks for 2010 for national target programs, Program 134, Program 135 (Phase II), the 2010 project to plant five million hectares of new forest, the support investment program for 61 poor districts, the housing support program for poor households, the pilot model construction program for new rural areas during industrialization and modernization,...

b) Based on the goals, tasks, and current financial regulations, ministries, central agencies, and localities establish budget estimates for implementing programs and projects in 2010, send them to the central ministries and agencies managing the programs and projects, and concurrently send them to the Ministry of Finance and the Ministry of Planning and Investment.

c) Based on the anticipated allocation of funds for each program and project announced by the Ministry of Finance and the Ministry of Planning and Investment, central ministries and agencies managing programs and projects shall prepare detailed budget estimates for each program and project in 2010; simultaneously propose plans for allocating the 2010 budget for program and project implementation among central ministries and agencies and localities (for programs implemented with foreign capital, the allocation plan includes both domestic and foreign capital), and submit these plans to the Ministry of Planning and Investment and the Ministry of Finance.

6. National budget contingency reserve:

Central and local government budgets at all levels allocate contingency reserves at high levels as stipulated by the State Budget Law to proactively prevent, combat, and mitigate the consequences of natural disasters, epidemics, and handle urgent tasks outside the budget estimate. At the same time, they implement the allocation and record separately in the 2010 state budget expenditure estimate of central ministries and agencies and local agencies the funding for search and rescue, disaster response, and emergency operations according to Decision No. 118/2008/QD-TTg dated August 27, 2008, issued by the Prime Minister on Financial Management Regulations for Search and Rescue, Disaster Response, and Emergency Operations, and Circular No. 92/2009/TT-BTC dated May 12, 2009, issued by the Ministry of Finance guiding the payment of expenses from the state budget for organizations and individuals participating in search and rescue, disaster response, and emergency operations.

7. Budget estimates for expenditures from retained revenues (tuition fees, hospital charges, lottery revenues, contributions, etc.):

Ministries, central agencies, and localities must prepare detailed budget estimates for expenditures from these revenues, itemized by each expenditure task and field, and consolidate them into the budget estimates of ministries, central agencies, and localities for submission to the competent authority for decision.

8. Based on the verification of budget revenue and expenditure in 2010, ministries, central agencies, and localities must develop strict and detailed budget estimates for each task and subordinate budget-using unit; after working and reaching consensus with the Ministry of Finance and the Ministry of Planning and Investment, ministries, central agencies, and centrally-administered cities and provinces immediately implement the preparation of their own 2010 budget allocation plans so that upon receiving the Prime Minister's assigned budget, they can proactively submit to the competent authority for decision on budget allocation and assignment to budget-using units before December 31 in accordance with the provisions of the State Budget Law.

Ministries, central agencies, and localities must focus on directing a thorough review of all aspects of budget allocation, management, and utilization, particularly investment capital and loan aid, to ensure accurate budget allocation according to objectives, regulations, and recipients; budget management and utilization must be strict, effective, with reporting, inspection, and auditing systems in place to prevent loss and waste.

Article 11. Construction of the local budget estimate for the year 2010:

1. Construction of the revenue budget estimate on the local territory:

Based on the development goals and plans for the socio-economic period from 2006 to 2010 approved by the Party Congresses at all levels, the ability to achieve socio-economic targets and the budget in 2009, based on forecasting the economic growth rate and revenue sources in 2010 for each industry and sector, the economic bases of each locality, and new revenue sources arising on the territory, calculate accurately and comprehensively each revenue field and each revenue item according to regulations; the domestic revenue budget from tax and fee revenues (excluding oil revenue and land use fee revenue) shall increase by a minimum of 16% to 18% compared to the estimated actual implementation in 2009 (excluding factors affecting due to tax exemptions, reductions, and deferrals in 2009); the budget revenue from import and export activities shall increase by a minimum of 5% to 7% compared to the estimated actual implementation in 2009 (excluding factors affecting due to tax exemptions, reductions, and deferrals in 2009).

2. Regarding the construction of the expenditure budget estimate for the local budget: In the period of stable budget (2007-2010) as stipulated by the State Budget Law, the People's Committees at all levels shall proactively construct their own local budget estimates based on the revenue sources and assigned expenditure tasks that have been stabilized at the decentralized level; the local budget estimates for 2010 shall be constructed based on: revenue sources determined according to the percentage (%) distribution of shared revenue items among different levels of budget, local budget revenue sources receiving 100% according to the State Budget Law, and supplementary balancing funds from higher-level budgets to lower-level budgets (if any) being stabilized at the 2007 budget estimate level approved by the National Assembly, the Standing Committee of the National Assembly (specifically for Hanoi City, implemented according to Resolution No. 705/2008/UBTVQH12 dated November 19, 2008 of the Standing Committee of the National Assembly on the ratio of revenue distribution between the central budget and the Hanoi City budget), the People's Councils at higher levels deciding, the Prime Minister, and the People's Committees at higher levels assigning. Based on the socio-economic development tasks of the locality in 2010 and the period from 2006 to 2010, current financial policies and expenditure standards; construct specific budget expenditure estimates for 2010 by sector, ensuring priority task order and guidance provided in Article 10, Section II of this Circular, while implementing the main contents as follows:

a) Continue to review, classify, and arrange projects to prioritize budget estimates, paying particular attention to allocating budget estimates for infrastructure construction projects, key projects and works of the locality with effectiveness, feasibility to be completed and put into use in 2010 (transportation, water conservancy, works serving economic structure transformation, works to mitigate natural disaster consequences...); proactively allocate local budget to implement investment in solidifying irrigation canals and rural roads; village industry infrastructure, aquaculture infrastructure, state-run irrigation pump stations; focus on implementing poverty reduction, job creation, and social evil prevention tasks;...; allocate sufficient counterpart funds for ODA projects as required by local regulations to allocate from the local budget; reserve funds in the construction investment expenditure budget to settle outstanding construction investment debts, advance payments, and debt repayments due.

b) Allocate budget estimates for infrastructure construction projects and relocation and resettlement projects, and land preparation for construction of the locality corresponding to the land use fee revenue in 2010 and previous years carried over (if any) in accordance with the prescribed regulations.

c) Develop a plan to mobilize capital for infrastructure investment in the locality, allocate the local budget to ensure full repayment of due amounts (both principal and interest) as stipulated in Clause 3, Article 8 of the State Budget Law.

d) Construct budget estimates for investment from government bonds for transportation, water conservancy projects, health facilities (according to Resolution No. 18/2008/QH12 dated June 3, 2008 of the National Assembly), solidifying school buildings and constructing teachers' housing according to approved programs; actively allocate local budget resources (lottery proceeds, investment expenditures within the local budget balance) to implement investments for these programs according to the ratios specified by the Ministry of Finance.

đ) For infrastructure investment tasks under Decisions No. 24/2008/QĐ-TTg, 25/2008/QĐ-TTg, 26/2008/QĐ-TTg, 27/2008/QĐ-TTg of the Prime Minister on issuing certain mechanisms and policies to support socio-economic development in the northern midlands and coastal central regions, the Central Highlands, the Mekong Delta, and the mountainous and midland areas of northern Vietnam until 2010 and other decisions,... based on the objectives, tasks, and funding needs as prescribed; based on the results of investment up to the end of 2008, the ability to implement in 2009, localities shall construct and calculate the tasks for 2010, proactively arranging and allocating local budgets and financial resources according to prescribed regulations to implement these tasks, proposing the level of central budget support along with explanations of the calculation bases.

e) For tasks and programs under Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the program to rapidly and sustainably reduce poverty in 61 poor districts, the policy to support poor households with housing according to Decision No. 167/2008/QĐ-TTg dated December 12, 2008 of the Prime Minister, based on the objectives, tasks, and funding needs, and the policies and regulations already established; Programs 134 and Program 135 (Phase II), based on the ability to implement in 2009, localities shall construct and calculate the tasks for 2010, proposing the level of central budget support along with explanations of the calculation bases.

g) Allocate funds to implement Resolution No. 37/2004/QH11 dated December 3, 2004 of the National Assembly on education, Central Resolution No. 2 (Term VIII) concerning the field of science and technology, and Resolution No. 41-NQ/TW dated November 15, 2004 of the Politburo regarding environmental protection tasks within the local budget expenditure.

h) Prepare the budget for implementing social security tasks (funds for medical examination and treatment for children under six years old, the poor; social assistance funds, student scholarship systems, exemption of water resource fees,...), including the proactive mobilization of local government budgets and the need for support from the central government budget.

i) Develop the 2010 budget estimate, localities should proactively calculate and allocate sources to implement salary reform expenditures as guided in Clause 4, Article 10, Section II of this Circular.

k) Allocate a high level of contingency reserve in the local budget; supplement the financial reserve fund according to the provisions of the State Budget Law to proactively respond to natural disasters, floods, epidemics, and handle urgent tasks at the local level.

3. On balancing the local budget:

a) Provinces and centrally-administered cities shall build local budget expenditure estimates that do not exceed the local budget revenue sources they enjoy and the supplementary balance (if any) from the central budget to the local budget at the stable level as set out in the 2007 budget estimate assigned by the Prime Minister to the locality, except for Hanoi which is calculated based on the percentage distribution of shared revenues between the central budget and the city budget according to Resolution No. 705/2008/NQ-UBTVQH12 dated November 19, 2008 of the Standing Committee of the National Assembly.

b) For provinces and centrally-administered cities requiring additional capital mobilization to increase investment development must prepare their budget estimates in accordance with Clause 3, Article 8 of the State Budget Law ensuring the total debt raised (including the amount expected to be raised in 2009) does not exceed 30% (for Hanoi and Ho Chi Minh City, it is 100%) of the budget estimate for investment construction and development expenditures of the provincial budget; at the same time, they must allocate sources to repay maturing debts (both principal and interest).

4. For local authorities implementing pilot programs without organizing People's Councils, the content of the 2010 budget preparation shall be carried out in accordance with the provisions of this Circular; the procedures and time limits for implementation shall follow the provisions of Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance on budget preparation work, organization of budget implementation, and settlement of county, district, and commune budgets where People's Councils are not organized.

Article 12. Pilot work on medium-term financial planning and medium-term expenditure planning.

Ministries and localities assigned to pilot the development of medium-term financial plans and medium-term expenditure plans pursuant to Decision No. 432/QĐ-TTg dated April 21, 2003 of the Prime Minister (Ministries of Planning and Investment, Finance, Transport, Agriculture and Rural Development, Education and Training, Health; localities Hanoi, Binh Duong, Vinh Long) shall proactively and flexibly apply the methods of medium-term financial planning and medium-term expenditure planning previously guided by the Ministry of Finance to serve the work of developing the 2010 state budget plan and estimate.

III. IMPLEMENTATION

Article 13. Responsibilities of Ministries and central agencies managing national target programs, Program 135 (Phase II), and the project to plant five million hectares of new forests; key national programs.

1. Coordinate with the Ministry of Planning and Investment, the Ministry of Finance, and relevant ministries, sectors, and central agencies and localities to forecast tasks and budget levels for implementing the program in 2010 and submit them to the Ministry of Planning and Investment and the Ministry of Finance before July 20, 2009.

2. Develop plans for allocating the 2010 budget expenditure for each ministry, central agency, and each province and centrally-administered city and submit them to the Ministry of Finance and the Ministry of Planning and Investment before July 30, 2009.

3. Proactively develop, issue, and perfect guiding documents within their authority to complete in 2009 as the basis for organizing and implementing the programs and projects in accordance with regulations.

Article 14. Responsibilities of Ministries, central agencies, and localities.

1. Based on the inspection numbers that have been announced, Ministries, central agencies, and People's Committees of provinces and centrally-administered cities shall guide and announce inspection numbers regarding the budget revenue and expenditure estimates for subordinate budget units and lower-level budgets according to regulations.

2. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to prepare the 2010 budget for development investment and allocation plans for development investment in certain areas of the central budget assigned to them and submit them to the Ministry of Finance before September 10, 2009.

3. Organize work on drafting, compiling, and reporting the 2010 state budget estimate in accordance with the provisions of the State Budget Law, guiding documents, and the contents specified in this Circular; report fully the content and forms as prescribed in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance and related forms prescribed in this Circular; submit to the Ministry of Finance and the National Audit Office before July 20, 2009 for Ministries and central agencies, and before July 25, 2009 for provinces and centrally-administered cities.

4. Localities requiring work on the 2010 state budget estimate are requested to register their working schedule with the Ministry of Finance before July 25, 2009 to arrange (expected completion before September 1, 2009) to ensure time for consolidation and reporting to the Government and relevant agencies of the National Assembly on the 2010 state budget estimate.

Article 15. Regarding forms for preparing and reporting the 2010 state budget estimate:

1. For Ministries and central agencies: compile and report to the Ministry of Finance the 2010 state budget estimate according to the forms and deadlines stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance, additional forms (Form No. 2, 4) stipulated in this Circular, and forms prescribed in Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006 of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government, and Circular No. 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree No. 43/2006/NĐ-CP; particularly, build detailed state budget estimates down to each budget-using unit (according to Form No. 02 - Appendix No. 2 - Circular No. 59/2003/TT-BTC) and important tasks of Ministries and agencies to explain and report to the National Assembly about the state budget estimate of each Ministry and central agency; after the Prime Minister assigns the 2010 state budget estimate, allocate and assign the state budget estimate to budget-using units before December 31, 2009 in accordance with the State Budget Law.

2. For localities: compile and prepare the local budget estimate, report to the Ministry of Finance according to the forms (Form Nos. 01, 02, 06, 07, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 - Appendix No. 6) and deadlines stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance and additional forms (Form Nos. 1, 3, 5, 6, 7, 8, 9, 10) stipulated in this Circular.

Article 16. Implementation provisions.

1. This Circular takes effect from the date of issuance.

2. During the process of compiling the State budget for the year 2010, when new policies and regulations are issued, the Ministry of Finance will issue supplementary guidance notices; in the organization and compilation of the State budget for the year 2010, if there are any difficulties, the relevant ministries, central agencies, localities, economic groups, and state-owned corporations are requested to report them to the Ministry of Finance for prompt resolution./.