Circular No. 132/2017/TT-BTC on the organization of implementing the state budget for the year 2018

CIRCULAR

Regulations on the organization and implementation of the state budget for 2018

_______________________________

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

Pursuant to Resolution No. 49/2017/QH14 dated November 13, 2017 of the Fourteenth National Assembly on the state budget estimate for 2018;

Pursuant to Resolution No. 50/2017/QH14 dated November 14, 2017 of the Fourteenth National Assembly on the allocation of the central budget for 2018;

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

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;

Implementing Decision No. 1916/QĐ-TTg dated November 29, 2017 of the Prime Minister on the allocation of the state budget estimate for 2018;

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

The Minister of Finance issues this Circular regulating the organization and implementation of the state budget for 2018. 

PART I
CLASSIFICATION OF REVENUE SOURCES, EXPENDITURE RESPONSIBILITIES AND ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET FOR 2018

Article 1. Classification of revenue sources and expenditure responsibilities of the state budget

1. Implement the mechanism for classifying revenue sources and assigning expenditure responsibilities between the central budget and local budgets as prescribed in Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law and 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.

2. In 2018, which is the second year of the period of stabilizing the budget (the period from 2017 to 2020) as stipulated by the State Budget Law 2015 (hereinafter referred to as the State Budget Law), stabilize the percentage ratio (%) of revenue distribution between the central budget and local budgets, and the amount of supplementary balance transferred (if any) from the central budget to local budgets at the level decided by the National Assembly. The Prime Minister assigns each province and centrally administered city in the decision allocating the state budget for 2017.

3. The classification of revenue sources and assignment of expenditure responsibilities between local government budgets at various levels, and the percentage ratio (%) of revenue distribution among local government budgets shall be implemented strictly according to the resolutions of the People's Councils and decisions of the People's Committees at provincial level already decided for the current budget year within the period of stabilization. Annually, based on the balancing capacity of the upper-level budget, the People's Committee at provincial level shall submit to the same-level People's Council for deciding to increase the supplementary balance for lower-level budgets compared to the first year of the stabilization period. In special cases where new projects generate additional revenues during the stabilization period, causing significant increases in local budget revenues, the People's Committee at provincial level shall submit to the same-level People's Council for decision in accordance with Clause 7, Article 9 of the State Budget Law.

Simultaneously, the provincial budget shall supplement the balance for lower-level budgets to implement salary reform in accordance with the resolutions of the provincial-level People's Council and decisions of the same-level People's Committee.

4. Implementation of the division and utilization of certain specific revenue items as follows:

a) Environmental protection tax on gasoline and diesel products: Continue to stabilize the percentage (%) of domestic production and sales volume of gasoline and diesel products in 2018 compared to 2017, the first year of the 2017-2020 budget stabilization period, as the basis for revenue distribution between the central budget and local budgets in 2018 as stipulated by the State Budget Law. Accordingly, the percentage (%) of domestic production and sales volume of gasoline and diesel products in 2018 relative to the total consumption volume on the market in 2018 is 37.2%, implementing the revenue distribution between the central budget and local budgets according to the percentage ratio (%) of revenue distribution between the central budget and local budgets decided by the National Assembly and assigned by the Prime Minister in 2017; the percentage (%) of imported gasoline and diesel products in 2018 relative to the total consumption volume on the market in 2018 is 62.8%, implementing the full transfer of revenue to the central budget;

b) Continue to transfer 100% of the special consumption tax and value-added tax on gasoline and diesel products produced by the Nghi Son Refining and Petrochemical Plant to the central budget;

c) Road usage fees collected per vehicle and maritime security fees (after deducting collection costs) continue to be remitted to the central budget for road maintenance and maritime safety assurance. Specifically, the collection and use of maritime security fees for the Soai Rap channel are carried out in accordance with Document No. 9634/VPCP-KTTH dated November 9, 2016 of the Prime Minister;

d) Implement the adjustment of revenue from water resource exploitation rights as prescribed in Decree No. 82/2017/NĐ-CP dated July 17, 2017 of the Government regarding the calculation method and rate of revenue from water resource exploitation rights as classified in Decree No. 203/2013/NĐ-CP dated November 28, 2013 of the Government regarding the calculation method and rate of revenue from mineral exploitation rights (for permits issued by central agencies, allocate 70% of the revenue to the central budget and 30% to the local budget; for permits issued by provincial People's Committees, allocate 100% of the revenue to the local budget);

đ) Continue to implement the mechanism for balancing land use fee revenue in the local budget estimates for investment in economic and social infrastructure construction. Localities allocate revenue from land auction proceeds and land transfer fees (after compensating for relocation and land clearance expenses) within their communes to the commune budget for implementing the new rural development program in accordance with Decision No. 1760/QĐ-TTg dated November 10, 2017 of the Prime Minister;

e) Continue to implement the mechanism for balancing revenue from lottery activities in the local government budget estimate and use the entire revenue for investment in development, including allocating at least 60% of the estimated revenue from lottery activities in northern provinces, central provinces, and the Central Highlands, and at least 50% in southern provinces and the Mekong Delta, as decided by the Provincial People's Council, for investment in education and training, vocational training, and healthcare. Localities allocate at least 10% of the revenue estimate to supplement capital for national target programs on new rural development. After ensuring sufficient funding for completed investment projects in the aforementioned fields, the remaining funds will be allocated for climate change response projects and other important projects within the scope of local government budgets.

In the process of implementation, if there is an increase in revenue compared to the budget estimate, localities shall proactively allocate funds to implement important tasks, prioritizing spending on education and training, vocational training, healthcare, agriculture, rural areas, and climate change response.

Article 2. Allocate the state budget revenue estimate

1. Ministries, central agencies, provincial People's Committees, and centrally-administered city People's Committees shall implement the assignment of state budget revenue collection tasks for the year 2018 to subordinate units and lower-level authorities, ensuring that the minimum level is equal to the state budget revenue estimate assigned by the Prime Minister. In addition to assigning the state budget revenue estimate, ministries, central agencies, provincial People's Committees, and centrally-administered city People's Committees shall assign the task of collecting public service revenue according to the law to subordinate units (if applicable).

2. The allocation of the state budget revenue estimate for the year 2018 must be based on a thorough review, analysis, and evaluation of all sources of revenue generated and the results of state budget revenue collection in 2017; 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 in their respective regions; strengthening tax inspection and audit work, preventing tax evasion; curbing smuggling, commercial fraud, production and sale of counterfeit goods, transfer pricing, and tax evasion; actively urging the recovery of overdue taxes and applying coercive measures according to regulations to limit newly emerging debts, recover tax payments, penalties, and other receivables as recommended by auditing agencies, concluded by supervisory agencies, and other law enforcement agencies.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

a) Ministries, central agencies, and localities must allocate and assign the state budget revenue estimate for investment development in accordance with the provisions of the State Budget Law, the Investment Law, and related guiding documents;

b) The state budget revenue estimate for investment development allocated to projects listed in the medium-term state budget plan for the period 2016-2020, which have full investment decisions, should prioritize accelerating progress and completing important national projects, ongoing projects to be completed in 2018, housing support for those who have contributed to the revolution, counterpart funds for ODA programs and projects, and public-private partnership projects, allocating funds to pay off at least 20% of the total outstanding construction debt and at least 20% of the advance funds from the central budget for the period 2016-2020 that remain unpaid; after allocating sufficient funds for these tasks, if there are additional resources, they may be allocated to new projects that have complete investment procedures as stipulated by law, with priority given to urgent projects concerning flood prevention, disaster relief, environmental protection;

c) Ministries and central agencies, when assigned the state budget revenue estimate for basic construction investment from proceeds of land sales and land use rights transfers by the Prime Minister, shall allocate and assign the revenue estimate to projects and record income and expenditure according to the prescribed regulations, within the scope of the revenue estimate assigned by the competent authority;

d) In addition to implementing the allocation, arrangement of funds, and assignment of the state budget revenue estimate for investment development as mentioned above, provinces and centrally-administered cities need to pay attention to the following matters:

- Based on the state budget revenue estimate for investment development assigned by the Prime Minister, the Ministry of Planning and Investment, and the Ministry of Finance, localities shall allocate corresponding surplus provincial state budget revenues (if any) to repay principal loans due for repayment in 2018 and set aside additional funds to repay interest on loans due in 2018 (if the allocated budget for loan interest repayment is insufficient); the remaining funds shall then be allocated to projects, ensuring adequate funding for programs and projects supported by the central budget to achieve specified goals.

- Localities borrowing from the central government's foreign loans for onward lending, which are included in the total state budget revenue estimate for investment development for 2018 as decided by the National Assembly, assigned by the Prime Minister, and detailed by the Ministry of Finance, shall allocate and assign the revenue estimate to each program and project based on the total amount of foreign loans assigned and the anticipated disbursement capacity of signed loan agreements. Disbursements shall only be made within the assigned revenue estimate. If the planned disbursement amount for a project is less than the allocated revenue estimate, localities may allocate foreign loan funds to new projects not previously included in the assigned list of projects, provided that the total amount of foreign loans for all programs and projects does not exceed the assigned total loan estimate.

During the implementation process, based on the disbursement progress and borrowing capacity, localities may proactively increase or decrease domestic and foreign borrowing sources for onward lending, but must ensure that the total amount does not exceed the assigned loan estimate (except for localities where the existing debt exceeds the borrowing limit as stipulated by the State Budget Law).

- The allocation and disbursement of funds to implement investment projects from local government budget surplus (if any) must be consistent with the progress and permitted loan amount.

- Prioritize the allocation of development investment funds from the local government budget for reforestation projects funded annually from resource tax revenues on natural forest timber as prescribed by law.

- Ensure sufficient counterpart funding from the local government budget for ODA projects managed by the locality as stipulated.

2. Allocation and assignment of regular expenditure budgets:

a) Ministries, central agencies, and localities when allocating and disbursing regular expenditure budgets to budgetary units must ensure that they match the approved budget totals and details by sector as assigned by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and allocated by the People's Committee; the budget allocations must comply with the financial regulations, standards, and rates set by competent state authorities, ensuring adequate funding for implemented policies and systems, important tasks as prescribed by law, and tasks decided by authorized bodies. - Ministries, central agencies, and localities should proactively prioritize the allocation of funds to implement policies aimed at supporting residents in key areas regarding cigarette smuggling along border regions to improve their livelihoods and prevent involvement in cigarette smuggling.

- For educational and vocational training services:

Allocate and disburse budget expenditures for subordinate agencies and units, and lower-level governments not less than the budget expenditure assigned by the Prime Minister; reduce state budget support for regular expenses of agencies and units partially self-funding regular expenses according to the schedule for adjusting tuition fees as stipulated in Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government and the implementation progress of the autonomous mechanism of public service units as prescribed in Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government concerning the autonomous mechanism of public service units.

At the same time, localities shall develop plans to determine the portion of the state budget in 2018 expected to reduce support for regular activities of agencies and units partially self-funding regular expenses to directly support students under policy targets; create sources for salary reform; increase investment and procurement spending for urgent matters in the education sector.

- For science and technology services: Allocate and disburse budget expenditures for subordinate agencies and units, and lower-level governments not less than the budget expenditure assigned by the Prime Minister; the allocation of science and technology service expenditures in 2018 for scientific and technological activities of the local government budget shall be carried out in accordance with the Law on State Budget, the Law on Science and Technology, and guiding documents.

- For health services:

Reduce state budget support for regular expenses of public health institutions performing medical examination and treatment duties according to the schedule for structuring charges within medical examination and treatment service prices and increasing their ability to self-fund regular expenses from service revenue.

At the same time, localities shall develop plans to determine the portion of the state budget in 2018 expected to reduce support for regular activities of public health institutions performing medical examination and treatment duties to purchase and assist in purchasing health insurance cards for eligible groups as prescribed by the Health Insurance Law; implement policies to support poor and policy-targeted individuals participating in using public health services; create sources for salary reform; increase spending on preventive healthcare; increase investment and procurement spending for urgent matters in the health sector.

- For environmental protection services: Provincial People's Committees base their budget allocations on the guidelines provided by the Ministry of Finance, policies, and the volume of tasks to be performed, submitting them to the same-level People's Council for decision-making in line with the actual situation of the locality. Do not allocate environmental service funds for construction projects with investment characteristics; prioritize the allocation of funds for environmental protection work in areas with mineral extraction activities; concentrate funds on addressing severe pollution in public utility areas, school sanitation, waste disposal sites, and hotspots for environmental issues.

b) Based on the 2018 budget expenditure assigned, provinces and centrally-administered cities:

- Ensure the allocation of funds for inspection, testing, and the destruction of unsafe food products and investment in corresponding technical equipment based on the local government budget revenue from administrative penalties for food safety violations assigned to local agencies and units responsible for handling such violations.

- Proactively allocate funds for the dissemination and education of laws as prescribed by the Law on Popularizing and Educating Laws; grassroots dispute resolution work as stipulated by the Law on Grassroots Dispute Resolution, and the implementation of the overall plan to simplify administrative procedures, citizen-related documents, and related databases for population management during the period 2013-2020.

- Proactively utilize local government budgets to handle administrative violations in sectors under local responsibility as delegated (including traffic order and safety assurance responsibilities). The central government will support local government budgets with 70% of the revenue from administrative penalties in the field of traffic safety accruing to the central government based on the previous year's revenue for each locality.

- Proactively utilize local budget sources to carry out tasks of handling administrative violations in areas under local responsibility according to the decentralization (including the task of ensuring traffic order and safety). The central budget will support the local budget corresponding to 70% of the revenue from administrative violation fines in the field of traffic safety that the central budget shares in the locality based on the revenue of the preceding year.

- Proactively utilize local budget sources and central government budget support (if available) to implement legal aid policies for the poor and ethnic minority groups in impoverished districts, communes, villages, and particularly difficult hamlets during the period from 2016 to 2020, and provide support for complex litigation cases as stipulated in Decision No. 32/2016/QĐ-TTg dated August 8, 2016 of the Prime Minister; implement the Project to complete and modernize files, maps, administrative boundaries, and build databases on administrative boundaries as per Decision No. 874/QĐ-TTg dated May 25, 2016 of the Prime Minister. - Allocate funds to implement central policies and systems up to the time of the budget allocation for the year 2018. For localities with surplus reform salary funds expected at the end of 2018 (after allocating funds for the 2018 salary reform according to regulations), allocate and transfer funds to implement social welfare policies issued by the central government (the portion that the central government must support according to regulations) from this surplus, additional targeted funds from the central government to the local budget (if applicable), and local budget funds as required by regulations. At the end of the year, localities are responsible for reporting detailed final accounts of expenditures for each social welfare policy and system, and in cases where there is excess or shortage compared to the 2018 budget allocation, the Ministry of Finance will compile and submit to the competent authority for consideration and handling during the 2018 budget execution process or in the budgets of subsequent years.

- Allocate and transfer the budget estimate for expenses to ensure the operation of state agencies assigned the task of collecting fees. In cases where fee collection organizations apply financial mechanisms as prescribed 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 systems for staffing and administrative management costs for state agencies, they may retain collected fees to cover expenses for providing fee collection services.

- Allocate local budget funds to implement the overall plan for the development of e-commerce from 2016 to 2020 as per Decision No. 1563/QĐ-TTg dated August 8, 2016 of the Prime Minister; prioritize funding for the implementation of the Law on Information Technology and E-Government as per Resolution No. 36a/NQ-CP dated October 14, 2015 of the Government; funding for land planning and management, early completion of land use right certificates issuance as per regulations; funding for surveying, demarcation, map creation, and issuance of land use right certificates for agricultural and forestry companies as per Decree No. 118/2014/NĐ-CP dated December 17, 2014 of the Government on restructuring, reform, and enhancing the efficiency of agricultural and forestry companies; funding for surveying, creating land records, and issuing land use right certificates as per Directive No. 144/CT-TTg dated August 24, 2011 and Directive No. 05/CT-TTg dated April 4, 2013 of the Prime Minister.

3. Allocate and transfer the budget estimate for national reserve funds:

Based on the Prime Minister's decision on the allocation and budget estimate for the national reserve fund, the Minister of Finance shall allocate and transfer the budget estimate for purchasing goods for the national reserve fund to relevant ministries and central agencies managing the national reserve fund, ensuring alignment with the Prime Minister's allocated budget estimate. On this basis, heads of ministries and central agencies shall allocate and transfer plans to subordinate reserve units within the allocated budget range and detail according to each item category as prescribed by the State Budget Law, National Reserve Law, and decisions of the competent authority.

4. Allocate and transfer the budget estimate from targeted supplementary funds:

Based on Resolution No. 100/2015/QH13 dated November 12, 2015 of the National Assembly approving the investment programs and targets for the national target programs from 2016 to 2020, Resolution No. 73/NQ-CP dated August 26, 2016 of the Government approving the investment programs and targets for the national target programs from 2016 to 2020, Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Prime Minister promulgating the management and operational guidelines for the national target programs, and based on the budget estimates for implementing the two national target programs, other programs, and certain tasks assigned by the Prime Minister; ministries, central agencies, and provincial people's committees:

a) Implement the allocation and transfer of budget estimates to subordinate units and lower-level authorities to ensure compliance with the objectives and legal provisions for each program, project, and task assigned by the competent authority;

b) Based on actual conditions, decide on the implementation of targeted assistance programs from the central budget to ensure matching local budget contributions as prescribed; simultaneously mobilize other resources reasonably as prescribed by law to implement the two national target programs and other target programs;

c) In addition to the provisions in points a and b of this clause, ministries, central agencies, and localities shall implement detailed allocations and transfers of budget estimates for national target programs according to the content and component projects of each national target program for subordinate units in accordance with the content, objectives, and tasks of each program and project and current regulations. Simultaneously, allocate budget estimates for the new rural construction program to implement the national criteria for new rural communes from 2016 to 2020 as decided by the Prime Minister (including food safety indicators).

5. Allocate and transfer the budget estimate from foreign loans and aid:

a) Ministries and central agencies shall allocate details to each using unit, detailed by each program and project, and ensure alignment with the total budget estimate and each expenditure area assigned by the Prime Minister.

a) Ministries and central agencies allocate in detail to each using unit, detailed according to each program and project and ensure alignment with the total budget estimate and each spending area assigned by the Prime Minister;

b) Localities shall allocate in detail to each using unit, specifically for each program and project, and ensure that the total amount of budgeted expenditures matches the amount assigned by the Prime Minister of the Government.

6. Borrowing and repaying the principal of loans of provincial state budgets:

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 of the Government. For localities with a budget forecast including borrowing to repay principal, after allocating funds to repay principal according to paragraph c of this clause, the locality may borrow within the limit decided by the National Assembly and assigned by the Prime Minister of the Government (regardless of whether it is borrowing to repay principal or to cover deficits), while the allocation and disbursement of capital for investment projects from such borrowing must be consistent with the progress and allowable borrowing amount;

b) Allocate from surplus revenue; increase revenue, reduce expenditure; budget surplus to fully and timely repay all due principal debts;

For localities that allocate from increased revenue, reduced expenditure; budget surplus to repay principal debt, but in reality there is no source or insufficient allocation, they must reduce the development investment capital in the local budget balance (increase surplus revenue) to fully and timely repay the principal debt;

c) For localities with a budget forecast including borrowing to repay principal: To ensure sufficient and timely sources for repaying principal debt, when allocating capital for development investment expenditure, the locality must proactively reserve sources to allocate for repaying due principal debt and replenish the development investment expenditure capital when actual borrowing is achieved according to plan; disburse and settle the investment capital only after achieving the planned borrowing. In cases where borrowing according to plan is not possible or only partially achieved, they must reduce the development investment capital in the local budget balance (increase corresponding surplus revenue) to fully and timely repay the principal debt;

7. Allocate contingency reserves for local government budgets at all levels in accordance with the State Budget Law to proactively use for the expenditure items specified in Clause 2, Article 10 of the State Budget Law;

8. During the process of deciding on the allocation of budget revenue and expenditure forecasts, if the People's Council decides on its own budget revenue forecast higher than the upper level's allocation, then the additional expenditure forecast will correspondingly increase (excluding increases in expenditure from land use fees and lottery revenues), after reserving 50% for salary reform implementation as prescribed, the remainder should prioritize supplementing the local budget contingency reserve, increasing the financial reserve fund to be proactive in budget management operations, and the remaining resources should aim to achieve the new allocated revenue forecast to fund tasks, systems, social welfare policies decided by competent authorities, and handle construction works payment arrears according to regulations;

Ministries, central agencies, and localities shall allocate investment plans to project owners in detail down to the Type and Item of the State Budget Classification System as stipulated in Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Ministry of Finance regarding the State Budget Classification System;

Level I budget units shall develop plans to allocate regular expenditure, national target program expenditure, and expenditure allocated to subordinate budget-using units, detailed down to the Type and Item and project code of the national target programs according to Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Ministry of Finance regarding the State Budget Classification System;

10. For state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management expenses under Decree No. 130/2005/NĐ-CP dated October 17, 2005, and Decree No. 117/2013/NĐ-CP dated October 7, 2013, amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP, the allocation and assignment of budget forecasts shall be carried out in accordance with Circular Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014, issued by the Ministry of Finance and the Ministry of Home Affairs regarding the self-management and self-responsibility system for administrative management expenses for state agencies;

11. For public service organizations entrusted with implementing the self-management mechanism as prescribed in government decrees, resolutions, and decisions of the Prime Minister, the allocation and assignment of state budget revenue and expenditure forecasts shall be based on the assigned tasks for the year 2018, categorizing public service organizations, ensuring the state budget forecast guarantees regular activities during the initial period of stability approved by the competent authority (for public service organizations that self-fund regular expenses and investments, self-fund regular expenses, self-fund part of regular expenses, and public service organizations funded by the state for regular expenses); detailed forecast in two parts: the state budget forecast guaranteeing regular expenses, and the forecast for non-regular task expenses;

For public service organizations not yet entrusted with the self-management mechanism by the competent authority, the allocation and assignment of expenditure forecasts shall be made in the non-regular task expense forecast portion;

For some public higher education institutions authorized by the competent authority to implement pilot mechanisms for reforming operational mechanisms as stipulated in Resolution No. 77/NQ-CP dated October 24, 2014, of the Government, to fully self-manage and bear full responsibility as prescribed in the decision of the competent authority;

12. Apart from the allocation and assignment of budget forecasts guided in this Circular, ministries, central agencies, and localities must also comply with other relevant provisions of the State Budget Law and guiding documents for the implementation of the State Budget Law.

Article 4. Implementing mechanisms to generate sources for salary and allowance systems in 2018

1. Ministries and central agencies, based on the state budget estimates assigned to them, shall proactively allocate tasks and expenses related to restructuring organizational structures, reducing staff establishments, and striving to increase revenue sources as prescribed to ensure self-balancing funds to adjust the minimum wage to VND 1,300,000 per month from January 1, 2018 to June 30, 2018, and VND 1,390,000 per month from July 1, 2018.

2. People's Committees at provincial and centrally-administered city levels, when allocating and assigning state budget estimates to lower-level budgets, must determine to save 10% of regular expenditures in 2018 (excluding salaries and salary-like payments) as prescribed to create sources for salary reform, ensuring that it does not fall below the level assigned by the Ministry of Finance.

When allocating and assigning budget estimates to subordinate units, people's committees at all levels shall not include the 10% savings on regular expenditures mentioned in this clause (excluding public service organizations implementing financial mechanisms under Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government, Decree No. 54/2016/ND-CP dated August 1, 2016 of the Government regarding the mechanism of autonomy for public scientific and technological organizations and state agencies implementing the mechanism of autonomy and responsibility for using staffing quotas and administrative management costs under Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP) to implement salary reform in 2018.

3. The sources for implementing salary reform in 2018 of localities include:

a) 50% of the increased local state budget revenue in 2017 compared to the estimate (excluding land use fees and lottery revenues) assigned by the Prime Minister;

b) 50% of the increased local state budget revenue (excluding land use fees and lottery revenues) estimated for 2018 compared to the estimate for 2017 assigned by the Prime Minister;

c) Remaining sources from implementing salary reform in 2017 that were not used;

d) 10% savings on regular expenditures (excluding salaries and salary-like payments) estimated for 2017 already assigned by the competent authority;

đ) 10% savings on additional regular expenditures (excluding salaries and salary-like payments) estimated for 2018 compared to the estimate for 2017;

e) Using at least 40% of the retained revenue according to the regime in 2018. For the health sector, use at least 35%. The scope of retained revenue to be used will be implemented according to specific regulations of the Ministry of Finance regarding the needs and sources for implementing salary reform in 2018.

4. The central government budget will only support part of the additional salary for localities with difficult budgets after balancing the sources mentioned in Clause 3 of this Article and still failing to meet the requirements for implementing salary reform according to the prescribed regime.

After balancing the sources to implement salary reform as mentioned in Clause 3 of this Article, localities shall proactively use their remaining salary reform sources to implement social welfare policies and regimes issued by the central government (correspondingly reducing the portion of central government budget support according to the regime), and the central government will supplement the local government budget with the required funding according to the regulations.

Specifically, for localities subject to central budget redistribution, if they ensure sufficient funding for salary reform and social welfare policies throughout the entire process without requesting central government support, they may use the remaining salary funds for investment projects in accordance with the law.

Article 5. Time for allocation, assignment of budget estimates and entry into the Tabmis system

1. Based on the revenue and expenditure budget estimates assigned by the competent authority, ministries and central agencies shall decide to allocate and assign the state budget estimates to each budget using unit; People's Committees at all levels shall submit to the People's Councils at the same level for decision on the state budget revenue estimate on their territory, local budget expenditure estimate, and the allocation of their own budget estimate to ensure that the time for assigning revenue and expenditure budget estimates for the year 2018 to each budget using unit is carried out according to the procedures, requirements, and deadlines stipulated in Articles 49 and 50 of the State Budget Law; organize the public disclosure of the budget estimate in accordance with the provisions of the State Budget Law, guiding documents implementing the State Budget Law, and the guidance provided in Point 12 of this Circular.

2. The People's Committee at the provincial level shall be responsible for reporting the results of the allocation and assignment of local budget estimates 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, 2017 and the borrowing and repayment plan for the year 2018 of the local budget to the Ministry of Finance before January 31, 2018; report revenue, expenditure, and the balance of the Financial Reserve Fund according to the specific regulations of the Ministry of Finance.

3. Based on the revenue and expenditure budget estimate for the year 2018 assigned by the Prime Minister, People's Committee, and the first-level budget estimate units of the central budget and local budgets, they shall implement the allocation and assignment of revenue and expenditure budget estimates to subordinate budget using units in accordance with the provisions of Article 50 of the State Budget Law, Article 31 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain 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 certain provisions of Decree No. 163/2016/NĐ-CP of the Government. In case the first-level budget estimate unit does not agree with the requirements of the financial agency, the first-level budget estimate unit shall report to the Prime Minister (for first-level budget estimate units of the central government) and the People's Committee (for first-level budget estimate units of local governments) within five working days. Additionally, in cases where tasks have not been clearly identified as the executing units in the initial budget estimates of the first-level budget estimate units at the local level and anticipated contents but without approval from the People's Committee at the same level to allow execution, based on the provisions of the State Budget Law and guiding documents of the Law and the actual situation at the locality, one of the following two options shall be implemented:

a) After the People's Committee assigns the budget estimate, the first-level budget estimate units at the local level, based on the functions and responsibilities of their subordinate units and the anticipated tasks assigned to these units for execution, shall allocate the budget estimate to their subordinate units; simultaneously, in the decision to assign the budget estimate, clearly record the anticipated contents but without approval from the People's Committee to allow execution and can only be executed when authorized by the competent authority to assign tasks. During the process of organizing implementation, if there is a surplus or shortage of funds in any unit, the first-level budget estimate unit shall adjust the budget estimate between the subordinate units in accordance with the provisions of the State Budget Law and guiding documents;

b) The financial agency shall report to the People's Committee at the same level that it has not assigned the first-level budget estimate units for tasks that have not been clearly identified as the executing units in the initial budget estimates of the first-level budget estimate units and anticipated contents but without approval from the People's Committee to allow execution. When new tasks are decided by the competent authority, the financial agency shall report to the People's Committee at the same level to issue a decision to supplement the budget estimate for the first-level budget estimate units.

4. The entry of budget estimates into the Tabmis system shall be carried out in accordance with the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008, Circular No. 123/2014/TT-BTC dated August 27, 2014 of the Ministry of Finance, document No. 4754/BTC-KBNN dated April 11, 2017, and No. 10702/BTC-KBNN dated August 14, 2017 of the Ministry of Finance.

4. The incorporation of the budget into the Tabmis system shall be carried out in accordance with Circular No. 107/2008/TT-BTC dated November 18, 2008, Circular No. 123/2014/TT-BTC dated August 27, 2014 of the Ministry of Finance, document No. 4754/BTC-KBNN dated April 11, 2017, and No. 10702/BTC-KBNN dated August 14, 2017 of the Ministry of Finance.

Chapter II
ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. State management organizations for state budget revenue

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

a) Organize the effective implementation of legal regulations on tax that have been amended and supplemented and are now in effect;

b) Effectively implement the main tasks and solutions to improve the business environment and enhance national competitiveness as stipulated in Resolution No. 19-2017/NQ-CP dated February 6, 2017 of the Government. Continue to implement the interconnection of electronic documents from the Government to provincial, district, and commune levels in accordance with Resolution No. 36a/NQ-CP dated October 14, 2015 on the Digital Government and Resolution No. 35/NQ-CP dated May 16, 2016 of the Government on supporting and developing enterprises until 2020; apply information technology to connect with administrative reform, electronic declaration, payment, and refund of taxes, and other tasks and solutions to enhance competitiveness and improve the business environment.

2. Tax and Customs authorities shall strengthen monitoring, inspection, and control over tax declarations by organizations and individuals in accordance with the laws on tax, including the declaration of goods names, codes, tax rates, values, quantities, etc., to promptly detect cases of incorrect, incomplete declarations, and tax fraud. Strengthen tax inspection and audit work, handle overdue tax debts, combat smuggling, trade fraud, counterfeit goods, tax evasion, transfer pricing, etc., to ensure timely collection of all taxes, fees, and other revenues into the state budget. Manage VAT refunds in accordance with the provisions of the law, manage VAT refunds within the approved budget for 2018; at the same time, create favorable conditions for taxpayers; conduct pre- and post-refund inspections in accordance with the law and risk levels; promptly detect and strictly deal with fraudulent activities and abuse of refund policies, embezzlement of funds from the state budget. Review projects that have exceeded the period of tax incentives and mineral exploitation permits to collect mineral rights payments accurately, fully, and promptly. Review and specifically identify entities granted land use rights or leased land, especially those that have exceeded the period of preferential benefits under the Land Law 2013; environmental resources agencies complete land-related files and transfer them to the tax authority to determine financial obligations and urge timely and full payment of land-related revenues into the state budget.

3. Ministries, central agencies, localities strictly implement Directive No. 31/CT-TTg dated November 2, 2016 of the Prime Minister on strengthening management and enhancing the efficiency of public asset use. Conduct reviews, inspections, and urging the implementation of plans for reorganization and disposal of houses and lands that have been approved by competent authorities.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and units using the budget must spend within the allocated budget estimates; financial agencies and the State Treasury organize budget operations within the approved estimates, strictly controlling expenditures in accordance with the purposes, standards, norms, and regulations. In particular, note:

1. Expenditures from borrowed funds and aid must be disbursed and controlled according to the principle:

a) For budget expenditures from borrowed funds and aid in cash: Implement according to the assigned estimate and operate like domestic funds (except where agreements provide otherwise, they should be implemented according to the agreement);

b) For budget expenditures from borrowed funds and aid through the government budget recording method:

- Expenditures from borrowed funds: Implement within the assigned estimate. If ministries, central agencies, and localities need to supplement the estimate during the year, they must report to the Ministry of Planning and Investment (for development expenditure) and the Ministry of Finance (for regular expenditure covered by loan agreements signed before 2017 - if applicable) for consolidation and submission to the Prime Minister for reporting to the Standing Committee of the National Assembly for consideration and decision.

- Expenditures from aid funds: For non-reimbursable aid funds generated after the National Assembly decided the state budget estimate for 2018, the Ministry of Finance will take the lead (for non-reimbursable aid directly supporting the state budget, funding programs/projects under regular expenditure tasks, non-project support), the Ministry of Planning and Investment will take the lead (for non-reimbursable aid for programs/projects under development expenditure tasks), coordinating with relevant ministries and agencies, based on aid agreements signed between the state, government, and Vietnamese state agencies and donors, acting on behalf of the Prime Minister to report to the Standing Committee of the National Assembly on the plan for using and supplementing the 2018 budget estimate from this aid fund and notify related units to implement.

2. Direct relevant agencies and units to cooperate with financial agencies to allocate capital immediately at the beginning of the year for important projects and works in accordance with regulations, particularly projects for repairing embankments, irrigation works, disaster prevention, disease control, flood recovery, and relocation from dangerous landslide areas as decided by competent authorities.

3. Regularly organize inspections and evaluations of project progress; for projects not meeting the schedule, promptly decide or report to the competent authority to adjust and transfer funds to projects with faster progress and the potential to be completed in 2018 but not yet adequately funded.

4. The 2018 regular expenditure budget assigned by the Ministry of Finance to ministries, central agencies shall clearly specify expenditures in foreign currency. For equivalent funds of US$500,000 or more annually, such expenditures shall be guaranteed in foreign currency according to the assigned budget and in accordance with the progress of implementing tasks. During implementation, the State Treasury will still control expenditures in domestic currency according to the assigned budget for the unit. In cases where increased exchange rates lead to the domestic currency budget being exhausted but the foreign currency budget remains, the unit shall submit a written request to the Ministry of Finance for timely supplementary funding in domestic currency; for amounts less than US$500,000 annually, ministries and central agencies may withdraw the budget in foreign currency at the transaction exchange rate, but not exceeding the assigned domestic currency budget.

5. For provinces and centrally-administered cities, if there is a need to fund tasks related to disaster prevention, mitigation, and aftermath management, national defense, security, and other urgent tasks outside the budget that exhaust the contingency reserve after reallocation, the provincial People's Committee shall decide to use the provincial financial reserve fund to meet these funding needs as stipulated in point b, Clause 2, Article 11 of the State Budget Law.

6. Regarding land use revenue, lottery revenue, and other revenues tied to specific expenditure tasks, localities must base their management on the assigned budget and actual collection progress. If it is anticipated that revenue will decrease compared to the budget and the local budget cannot offset this with other increases in revenue, they must proactively review, cut, or delay the progress of projects funded from these revenues.

7. Direct relevant agencies and units to cooperate 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 assigned budget, disburse funds within the plan, borrow within the allocated limit; minimize advance budget appropriations, and implement them in accordance with the State Budget Law. Thoroughly reduce regular expenditures; significantly decrease meeting and seminar expenses, overseas research and survey trips; allocate procurement funds for equipment strictly and in compliance with regulations; promote the allocation of vehicle usage. Continue administrative reform and expand information technology applications to enhance supervision in state budget management; proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for social welfare policies and salary adjustments, and preventing arrears in salaries for civil servants, public officials, and social security policies.

In cases where levels and units using the budget do not comply with policies and systems, especially those related to social welfare guarantees, poverty reduction, etc., timely measures must be taken to ensure that policies and systems are implemented correctly and effectively.

Based on the results of implementing social welfare policies issued by the central government, localities shall determine additional funding requirements for policy implementation and allocate sources as follows:

a) Additional funding requirements that the central budget must supplement in 2018 include:

- For social welfare policies specifically defined with a support ratio from the central budget to the local budget in each regulatory document issued by the Government, including Decision No. 50/2014/QĐ-TTg dated September 4, 2014 of the Prime Minister and detailed guidance in Circular No. 205/2015/TT-BTC dated December 23, 2015 of the Ministry of Finance: Aggregate the required state budget funds, additional funding requirements, and clearly identify the portion of the central budget that must be supplemented to the local budget for the additional funding according to the support ratio from the central budget to the local budget for each policy. - For remaining social welfare policies: Aggregate the required state budget funds, additional funding requirements, and clearly identify the portion of the central budget that must be supplemented to the local budget for the additional funding according to the support ratio from the central budget to the local budget as stipulated in Clause 1, Article 1 of Decision No. 579/QĐ-TTg dated April 28, 2017 of the Prime Minister regarding the principles of targeted support from the central budget to the local budget for implementing social welfare policies during 2017-2020;

b) In cases where localities have surplus funds from salary reform (if any, after ensuring salary reform for the year), they shall correspondingly reduce the amount of central budget support mentioned in point a of this clause;

c) After offsetting the additional funding requirement from the central budget with the local budget guarantee mentioned in points a and b of this clause, if there is a shortfall, the central budget will supplement the difference for each locality according to the regulations.

c) After offsetting the additional budget needs supported by the central budget against the guaranteed local budget source as specified in points a and b of this clause, if there is a shortfall, the central budget will supplement the difference for each locality as prescribed.

8. Accelerate the implementation of the autonomous mechanism for public service units in conjunction with the pricing mechanism for public services; reduce the direct state support level for public service units based on the adjusted price of public services, using the reduced expenditure to increase support for the poor and policy beneficiaries participating in public services, creating resources for salary reform, implementing urgent programs, projects, and tasks, investment, and procurement and repair to develop and improve the quality of public services in each field. Based on the results of implementing Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the autonomous mechanism for public service units and related legal documents, provincial and municipal People's Committees shall report to the Ministry of Finance the results of reducing state budget support for public service units. The Ministry of Finance will coordinate with provincial and municipal People's Committees to determine the plan for using the reduced state budget expenditure to supplement the sources for implementing central policies and regulations on the localities.

9. Report on the implementation of the state budget estimate as prescribed.

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the allocated state budget estimate, budgetary units shall withdraw the budget estimate according to the established expenditure standards and rates issued by competent state agencies and the progress and volume of tasks performed; ensuring the principle that:

a) Personal payment items (salaries, allowances, social benefits, etc.) ensure monthly payments to individuals receiving salaries and social benefits from the state budget. Ministries, central agencies, and provincial and municipal People's Committees shall direct and organize the payment of salaries through bank accounts for recipients; the State Treasury shall closely cooperate with the State Bank and service providers to implement salary payments through bank accounts for recipients from the state budget according to Directive No. 20/2007/CT-TTg dated August 24, 2007 of the Prime Minister;

b) Timely remit contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the competent authorities as stipulated by law;

c) Payments for seasonal or occasional expenses such as basic construction investment, large-scale procurement and repairs, and other non-recurring expenses shall be made according to the progress and volume of work as prescribed within the allocated budget estimate.

2. Ministries, central agencies, and localities shall withdraw the budget estimate at the State Treasury for expenditures as provided for in Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

3. Ministries, central agencies, and localities shall issue payment orders for expenditures as provided for in Article 19 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

4. In cases where local budgets have been advanced with supplementary targeted capital investment funds from the central budget, which need to be recovered from the supplementary targeted capital investment funds from the central budget for local budgets in 2018, the Ministry of Finance shall notify the State Treasury to deduct the advance amount from the initial budget allocation to the locality; the remaining budget shall be withdrawn according to the regulations for supplementary targeted funds from the central budget to local budgets. The recovery of the advanced amount for local budgets shall be as follows:

a) For advances made in the form of payment orders, the recovery of the advance amount shall also be carried out in the form of payment orders from the central budget;

b) For advances made in the form of budget withdrawals, the State Treasury branch shall adjust the accounting from advances to actual spending from the central budget and actual revenue from local budgets supplemented from the central budget.

5. In cases where the higher-level budget advances supplementary targeted funds for the next year's capital investment to the lower-level budget during the year, when withdrawing the budget and spending from the advance, the income and expenditure must be recorded in the next year's budget as prescribed.

6. Regarding the supplementary targeted funds from the central budget to local budgets:

a) The level of withdrawal and the withdrawal forms for supplementary targeted funds from the central budget to local budgets shall be implemented according to Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance;

b) In cases where supplementary targeted funds from the central budget to local budgets arise during the implementation of the budget estimate (including advance supplementary targeted capital investment funds from the central budget to local budgets), they shall be handled as follows:

- Supplementary targeted funds from the central budget to local budgets arising during the implementation of the budget estimate to carry out emergency tasks such as disaster prevention, firefighting, disease control, or other urgent and critical tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notice to supplement the budget estimate for local budgets. Based on the notice from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate at the State Treasury branch.

- For advance supplementary targeted capital investment funds from the central budget to local budgets: based on the decision of the competent authority, the Ministry of Finance shall issue a notice, and the Department of Finance shall withdraw the advance budget estimate at the State Treasury branch. The Department of Finance shall prepare a budget estimate withdrawal form for the advance budget estimate of the following year as prescribed.

- For central budget advances to local budgets, when withdrawing the advance amounts, temporary receipts and payments shall be recorded and recovered according to the regulations (adjusting to actual receipts and payments if converted into supplementary funds for local budgets or reducing temporary receipts of local budgets and temporary payments of the central budget if repayment to the central budget is required).

7. Regarding additional amounts from higher-level budgets to lower-level budgets at local levels:

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

b) The level of withdrawal of targeted budget supplements from higher-level budgets to lower-level budgets (including targeted supplements outside the initial approved budget): Shall be implemented in accordance with the provisions of Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance;

Recording of additional amounts from higher-level budgets to lower-level budgets at local levels shall be carried out in accordance with the regulations for recording additional amounts from the central budget to local budgets.

8. The review and verification of data on withdrawals of supplementary balanced budget funds and targeted budget supplements from higher-level budgets to lower-level budgets shall be conducted in accordance with the provisions of Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by 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 implementation status of central government supplementary funds for targeted purposes to implement policies. In cases where the locality fails to report as required or reports inaccurately and incompletely, the Ministry of Finance will suspend the provision of supplementary funds until the locality provides a complete report.

9. Regarding the payment of national debt, it shall be carried out in accordance with the provisions of Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance.

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

1. In cases where primary budget units are assigned additional budgets by competent authorities to carry out newly generated tasks, such units must complete the allocation and assignment of the additional budget within ten working days from the date of receipt of the decision on the additional budget assignment, in accordance with Articles 49 and 50 of the State Budget Law.

2. Where there is a request to adjust budgets among subordinate budgetary units without changing the total amount or detailed allocation by spending category, the primary budget unit shall be responsible for examining the necessity, basis for adjustment, checking the remaining budget balances of related budgetary units, deciding on the budget adjustment, and simultaneously sending the finance authority at the same level for inspection in accordance with regulations and implementing the budget adjustment on the Tabmis system, while also sending the State Treasury branch handling transactions as a basis for controlling expenditures and payments. If the finance authority disagrees with the adjustment made by the primary budget unit or finds that there is insufficient remaining budget balance for the adjustment, they shall notify the primary budget unit to make adjustments accordingly.

3. In cases where budget adjustments are made from self-managed funds to non-self-managed funds, from non-recurring funds to recurring funds, from domestic currency funds to foreign currency funds, or within the scope of the allocated budget but already noted in the budget assignment decision at the beginning of the year or the additional budget assignment decision during the year by the Prime Minister, the Minister of Finance, the unit must obtain the agreement of the finance authority to ensure proper allocation of funds to fulfill assigned tasks.

4. Adjustments between budgets of Vietnamese agencies abroad shall be carried out in accordance with the financial management regulations for Vietnamese agencies abroad as stipulated by the Ministry of Finance.

5. The time for completing budget adjustments assigned to budgetary units before November 15 of the current year, and simultaneously submitting to the finance authority at the same level for inspection and adjustment on the Tabmis system in accordance with regulations.

6. Adjustments to development investment budgets shall be carried out in accordance with the Public Investment Law and Decree No. 77/2015/NĐ-CP dated September 10, 2015, of the Government on medium-term and annual public investment plans.

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

Ministries, central agencies, and localities shall strictly manage the transfer of funds to the following year in accordance with Clause 3, Article 64 of the State Budget Law, guiding documents for the implementation of the State Budget Law, and Government and Prime Minister documents on state budget management for 2018.

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

In addition to thoroughly implementing cost savings for regular expenses as provided for in Clause 7, Article 7 of this Circular, ministries, central agencies, and localities shall organize and direct the full implementation of regulations under the Anti-Corruption Law and the Law on Thrift and Prevention of Waste. At the same time, promptly and fully address any violations discovered through inspections, audits, and investigations; clarify the responsibility of each organization and individual and enforce accountability measures for the heads of budgetary units in managing and operating the budget when losses, waste, or improper use of the budget occur.

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, issued by the Ministry of Finance on guiding the implementation of public disclosure of the state budget for all levels of budget.

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, issued by the Ministry of Finance on guiding the implementation of financial transparency regulations for budgetary units and organizations supported by the state budget.

3. Agencies and units using state capital for basic construction investment from state budget funds shall implement public disclosure in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005, issued by the Ministry of Finance on guiding the implementation of financial transparency regulations for the allocation, management, and use of state budget funds for basic construction investment.

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

5. Agencies, units, and organizations using state assets shall implement public disclosure in accordance with Circular No. 89/2010/TT-BTC dated June 16, 2010, issued by the Ministry of Finance on guiding the system of reporting public disclosure of management and use of state assets at state agencies, public service units, and organizations entrusted with managing and using state assets.

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

7. Provincial People's Committees shall establish on their websites/electronic portals, and direct the Department of Finance and District People's Committees (for those districts that have websites/electronic portals) to set up special sections for public disclosure of the budget on their websites/electronic portals to disclose budget data and explanatory reports as prescribed, including sub-sections according to the following contents of public disclosure:

a) Local budget estimates submitted to the People's Council;

b) Local budget estimates approved by the People's Council;

c) Implementation status of local budget estimates during the year (quarter, six months, nine months, year);

d) Local budget final accounts approved by the People's Council;

đ) Summary of public disclosure status.

8. Ministries and central agencies shall establish on their websites/electronic portals, and direct subordinate budgetary units (for those units that have websites/electronic portals) to set up special sections for public disclosure of the budget on their websites/electronic portals to disclose budget data and explanatory reports as prescribed, including sub-sections according to the following contents of public disclosure:

a) Budget estimates assigned by competent authorities;

b) Implementation status of budget estimates during the year (quarter, six months, nine months, year);

c) Final accounts of the budget approved by competent authorities;

d) Summary of public disclosure status.

9. Promote the publication of public disclosure on mass media regarding cases of tax evasion, tax fraud, and delayed tax payment beyond the prescribed deadline in accordance with the Law on Tax Administration.

Chapter III
IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect 45 days from the date of issuance and applies to the 2018 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, and provincial/municipal people's committees directly under the central government shall base on this Circular to instruct subordinate agencies and units and lower-level local governments to organize its implementation. Any previous provisions contrary to this Circular shall be implemented in accordance with this Circular. In the process of organizing implementation, if there are any difficulties, they should promptly reflect them to the Ministry of Finance for coordination in resolution./.