Decision No. 149/QD-BTC of the Minister of Finance on the issuance of the Regulation on the provision and use of electronic data on revenue and expenditure of the State budget

DECISION OF THE MINISTER OF FINANCE

(Regarding the issuance of the Regulation on the provision and use of electronic data on state budget revenue and expenditure)

regarding the State budget revenue and expenditure )

THE MINISTER OF FINANCE

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Government Decree No. 86/2002/NĐ-CP dated November 5, 2002 on the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 on the functions, tasks, and organizational structure of the Ministry of Finance;

Pursuant to the Accounting System for the State Budget and the operations of the State Treasury issued pursuant to Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance;

In order to ensure timely, accurate, and consistent data on state budget revenue and expenditure, at the proposal of the Director of the State Budget Department, the General Director of the State Treasury, the Director of the Accounting and Auditing Department, and the Director of the Information Technology and Financial Statistics Department,

Pursuant to …;

Article 1: The attached "Regulation on the provision and use of electronic data on state budget revenue and expenditure" is hereby promulgated.

Article 2: This Decision shall take effect fifteen days from the date of signature. The Heads of the Ministry's Office, the heads of the State Treasury agencies, the General Director of the Tax Collection General Department, the General Director of the Customs General Department, and local financial authorities at all levels are responsible for implementing this Decision.

REGULATION ON THE PROVISION AND USE OF ELECTRONIC DATA

ON STATE BUDGET REVENUE AND EXPENDITURE

(Issued pursuant to Decision No. 149/2004/QĐ-BTC dated January 14, 2004 of the Minister of Finance  January 2004 of the Minister of Finance). 

I - GENERAL PROVISIONS

              Article 1: Electronic data on state budget revenue and expenditure are data on state budget revenue and expenditure that are recorded and stored on computers at units within the finance sector and can be transmitted over computer networks or on information carriers such as magnetic tapes and floppy disks.

Article 2: The provision of electronic data on state budget revenue and expenditure is carried out through the communication infrastructure network established by the Ministry of Finance, via The Financial Data Exchange Center (located centrally at the Information Technology and Financial Statistics Department, and locally at the Provincial Financial Communication Infrastructure and Data Centers), ensuring the application of secure and confidential transmission according to the regulations of the Ministry of Finance.

Article 3: The electronic data on state budget revenue and expenditure provided must meet the requirements set forth in the‘List of Electronic Data on State Budget Revenue and Expenditure attached hereto.

The format of the provided electronic data must comply with the common standard prescribed by the Ministry of Finance.

Article 4: In cases where there is inconsistency between the data provided by the data-providing unit and the data monitored by the data-using units, the data-using units must promptly notify the data-providing unit and cooperate to clarify and adjust the data in accordance with current regulations.

Article 5: Strictly prohibited are unauthorized exploitation and use of data, and arbitrary adjustments that distort accounting data, financial reports, and management accounting reports of the data-providing units.

II - SPECIFIC PROVISIONS

Article 6: Responsibilities of State Treasuries at all levels:

1-    Organize accounting for budget revenue and expenditure transactions and other transactions in accordance with the state budget accounting system and the operations of the State Treasury, ensuring that all information on budget revenue and expenditure vouchers is fully entered into the computer system in accordance with the prescribed regulations.

2-    Cooperate with relevant agencies and units in checking, controlling, and adjusting accounting data in accordance with regulations.

3-    Implement the provision of electronic data on state budget revenue and expenditure and budget management information as follows:

3.1 Daily data on state budget revenue and expenditure:

State Treasuries at all levels provide detailed data on daily state budget revenue and expenditure transactions occurring at their own treasury offices, including state budget revenue vouchers and their own level of state budget expenditure vouchers (including data on budget drawdowns and debt notices) to The Financial Data Exchange Center.

Data on state budget revenue and expenditure transactions of the previous day must be transmitted no later than 8 AM the following day; specifically, data for Friday must be transmitted no later than 8 AM Monday of the following week.

3.2 Weekly data on state budget revenue and expenditure:

a. At the end of the work week:

- County State Treasuries aggregate data on county budget revenue and expenditure (including village budgets) and provide it to higher-level State Treasuries for transmission to The Provincial Financial Data Exchange Center no later than 8 AM Monday of the following week.

- Provincial and centrally-administered city State Treasuries aggregate and provide data on provincial budget revenue and expenditure to the Central State Treasury and The Provincial Financial Data Exchange Center no later than 8 AM Tuesday of the following week.

- The Central State Treasury aggregates and provides national budget revenue and expenditure data to The Central Financial Data Exchange Center no later than 2 PM Tuesday of the following week.

b. Lower-level State Treasuries provide detailed expenditure data based on debt notices from higher-level budgets to higher-level State Treasuries for consolidation and submission to the same-level financial authority.

3.3 Budget management information:

a. Quarterly budget expenditure needs:

Based on quarterly budget expenditure needs submitted by budgetary units and the opinions of financial authorities (in cases where expenditures need to be reduced or postponed due to insufficient funds), State Treasuries at all levels aggregate, enter, and transmit quarterly budget expenditure needs of their respective levels to higher-level State Treasuries (for consolidation) and The Financial Data Exchange Center (for coordination with the same-level financial authority in managing the budget).

b. Adjusted annual budget allocation data:

Based on decisions by competent state authorities, State Treasuries at all levels enter adjusted data for annual budget allocations of budget users; transmit the adjusted data to The Financial Data Exchange Center for financial authorities to reconcile and coordinate implementation

4-    Provide complete and timely financial reports and management accounting reports to agencies and units in accordance with Decision No. 130/2003/QĐ-BTC dated August 18, 2003, of the Minister of Finance on the issuance of the state budget accounting system and Treasury operations.

Article 7: Responsibilities of financial agencies at all levels:

1-    Aggregate and allocate the assigned budget estimates and supplementary budget estimates of subordinate budgetary units (detailed by chapter, type, item, and four groups of sub-items); transmit data on allocated budget estimates and supplementary budget estimates of budgetary units immediately after reaching agreement on the allocation plan with the unit, serving as the basis for the State Treasury to make payments to the unit.

2-    Implement the provision of data from payment orders and record receipts and expenditures when issuing paper vouchers.

3-    Implement the provision of percentage rates (%) for the distribution of revenue items among budgets at various levels within the jurisdiction.

4-    Receive, check, and reconcile regularly the accounting data of the state budget recorded at the State Treasury, and the annual revenue budget estimates from tax and customs authorities. In case of errors detected, the financial agency has the right to request the State Treasury to adjust the accounting data of the state budget according to regulations.

5-    Provincial/urban finance departments provide timely, complete, and accurate data on the identification numbers of budget-using entities arising within their jurisdiction to update the common directory database the finance sector.

Article 8: Responsibilities of tax and customs agencies at all levels:

1-    Implement the provision of data on annual revenue estimates, quarterly revenue estimates, and monthly revenue plans.

2-    The Tax Authority implements the provision of data on the identification numbers of taxpayers arising within its jurisdiction (including transient taxpayers).

3-    The Tax Authority implements the provision of data on amounts due and paid by taxpayers listed in the Tax Management Program.

4-    Receive, check, and reconcile regularly the accounting data related to tax and customs revenues recorded at the State Treasury, adjusting the accounting data of revenues according to regulations.

5-    The General Department of Tax collects data on general information and detailed information about the tax payment situation of taxpayers managed by provincial tax bureaus, providing to the taxpayer database of the Ministry of Finance to serve the requirement of accessing general information within the scope of authority.

Article 9: Responsibilities of the Information Technology and Financial Statistics Bureau:

1-    Ensure conditions regarding technical equipment and infrastructure for communication, application software to serve the work of providing, exchanging, and utilizing data between finance, State Treasury, tax, and customs at central, provincial, and district levels.

2-    Receive, store, manage budget revenue and expenditure data, and organize the exploitation and utilization of such data at the Ministry of Finance for units under and directly affiliated with the Ministry.

3-    Take the lead in coordinating with relevant units at the local level to implement the receipt, storage, management, and exploitation and utilization of budget revenue and expenditure data at the local level.

4-    Take the lead in researching and selecting solutions for electronic signatures and reporting applicable in the finance sector.

5-    Manage the communication infrastructure system in the finance sector from central to provincial and district levels, ensuring smooth information flow and meeting security requirements as prescribed.

6-    Develop, issue, and provide promptly, completely, and accurately unified code and directory tables for common use in applications throughout the finance sector.

7-    Take the lead and coordinate with relevant units to unify regulations on data structure, data exchange methods, and other technical requirements.

DEPUTY MINISTER OF FINANCE

DEPUTY MINISTER

Nguyen Sinh Nhat Tan

Le Thi Bang Tam