Circular No. 177/2011/TT-BTC on the organization and implementation of the state budget estimate for 2012

CIRCULAR

Regulations on the organization of implementing the state budget estimate for 2012

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Pursuant to Resolution No. 14/2011/QH13 dated November 10, 2011 of the National Assembly, Session XIII, on the state budget estimate for 2012, and Resolution No. 16/2011/QH13 dated November 14, 2011 on the allocation of the central state budget for 2012;

Implementing Decision No. 2113/QĐ-TTg dated November 28, 2011 of the Prime Minister on the assignment of the state budget estimate for 2012;

The Ministry of Finance hereby stipulates the organization of implementing the state budget estimate for 2012 as follows:

I. ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2012:

Article 1. Allocation of revenue sources and expenditure responsibilities for local budgets:

1. The year 2012 is the second year in the period of stabilizing the state budget between the central state budget and local state budgets (2011-2015); continue to implement the stabilization of the percentage ratio (%) of revenue distribution between the central state budget and local state budgets according to the level decided by the Standing Committee of the National Assembly in 2011, for any additional balancing supplement, the central state budget will increase according to the level decided by the National Assembly and supplement the local state budget to implement salary reform up to the minimum wage of 830,000 VND/month and assigned by the Prime Minister to each locality in Decision No. 2113/QĐ-TTg dated November 28, 2011. At the same time, from January 1, 2012, implement the Law on Environmental Protection Tax, the Law on Land Tax for Non-Agricultural Use, to be consistent with the current budget decentralization, determine the environmental protection tax as revenue shared between the central state budget and local state budgets; the land tax for non-agricultural use is revenue fully enjoyed by the local state budget. Specifically, the revenue from Value Added Tax generated by the Dung Quat Oil Refinery and special taxes resulting from the shift of import-export activities to domestic consumption according to the Agreement signed between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation shall be revenue fully enjoyed by the central state budget.

2. The decentralization of revenue sources, expenditure responsibilities between local government budgets at various levels, the percentage ratio (%) of revenue distribution among local state budgets at different levels, and the additional balancing supplements from higher-level budgets to lower-level budgets, in addition to implementing stability in accordance with the resolutions of People's Councils and decisions of People's Committees during the stabilization period, based on the mechanism of decentralization of some newly emerging revenue sources in 2012 mentioned above, the People's Committees at provincial level shall submit to the People's Councils at the same level to decide on the decentralization of revenue sources between local government budgets at various levels in line with the actual situation in their respective localities. At the same time, the provincial state budget shall provide additional balancing supplements to implement salary reform according to the resolutions of the People's Councils at the provincial level and decisions of the People's Committees at the same level.

3. Continue to implement the mechanism of balancing land use fee revenue in the local budget balance for investment in economic and social infrastructure construction and use at least 10% of this revenue to carry out cadastral survey work, establish a database of land ownership records, and issue land use right certificates. Localities continue to focus on allocating funds to carry out cadastral survey work, establish a database of land ownership records, and issue land use right certificates in 2012. At the same time, use 30% to 50% of land use fees and land rental fees to establish a Land Development Fund in accordance with Decree No. 69/2009/NĐ-CP dated August 13, 2009 of the Government on supplementary regulations on land use planning, land allocation, land recovery, compensation, and resettlement, and Decision No. 40/2010/QĐ-TTg dated May 12, 2010 of the Prime Minister on the issuance of a model regulation on the management and use of the Land Development Fund.

4. Continue to implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenue shall not be included in the local budget balance but managed through the state budget. Provincial People's Committees strengthen supervision and inspection of the business operations of Lottery Companies to ensure compliance with laws on lottery business and market control measures of the Ministry of Finance; at the same time, based on the lottery revenue collection capacity in 2011 and the economic growth plan for 2012, the Provincial People's Committees shall submit to the People's Councils at the same level to allocate lottery revenue for investment in social welfare projects in their respective localities in accordance with the directives of the Prime Minister and guidelines of the Ministry of Planning and Investment, Ministry of Finance.

Article 2. Allocation and assignment of state budget revenue estimates:

1. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall assign revenue collection tasks for 2012 to subordinate units and lower-level authorities, ensuring a higher target than the state budget revenue estimate assigned by the Prime Minister. In addition to assigning the state budget revenue estimate, ministries, central agencies, People's Committees of provinces and centrally governed cities shall assign revenue collection tasks for public services to subordinate units (if applicable).

2. The allocation and assignment of state budget revenue estimates must be based on the assessment of the results of state budget revenue collection in 2011; taking into account tax laws, revenue systems; the economic growth rate of each sector and field, the development potential of production and business organizations and individuals; the need to strengthen inspection and supervision, implement measures to combat smuggling, tax evasion, tax fraud, and commercial fraud, enhance the collection of overdue taxes and enforcement of tax arrears, limit new arrears, recover promptly any discovered and recorded tax and penalty amounts after inspections and audits; collect promptly corporate income tax that was deferred until 2011 and due to be paid into the state budget.

Article 3. Allocation and assignment of state budget expenditure estimates:

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities must allocate and assign capital expenditure budgets in accordance with state budget laws and laws on investment and construction management, while ensuring the following requirements:

a) Ministries, central agencies: implement the allocation, arrangement of capital, and assignment of basic construction expenditure budgets in accordance with Directive No. 1792/CT-TTg dated October 15, 2011 of the Prime Minister on strengthening the management of state budget capital and government bond capital.

b) Provinces and centrally-administered cities: In addition to implementing the allocation, arrangement of capital, and assignment of investment expenditure budgets in accordance with Circular 1792/CT-TTg dated October 15, 2011 of the Prime Minister on strengthening management of state budget capital and government bond capital investments, they must pay attention to the following contents:

- Allocate capital to recover the amount of advance payment due for recovery in 2012 as decided by the Prime Minister; allocate sufficient funds (both principal and interest) for investment mobilization according to Clause 3, Article 8 of the State Budget Law that are due for repayment in 2012; repay loans for credit preferential programs for canal channel consolidation, rural transportation infrastructure, village craft infrastructure, and aquaculture infrastructure that are due for repayment in 2012.

- Ensuring sufficient funding from the local budget for projects and programs partially supported by the central budget to achieve project and program objectives.

- For ODA projects managed by localities: Concentrate on allocating sufficient counterpart funds from local budgets for these projects as committed.

- Allocate and assign development investment expenditure budgets for subordinate agencies, units, and lower-level authorities in the fields of education and vocational training, science, and technology not lower than the level assigned by the Prime Minister for these fields.

- In cases where there is a need to mobilize capital for the construction of economic and social infrastructure projects funded by provincial budgets within the five-year plan (2011-2015) approved by the People's Council at the provincial level, it is permissible to mobilize domestic capital, ensuring that the maximum level of debt does not exceed 30% of the total domestic investment construction capital in 2012 of the provincial budget as stipulated by the State Budget Law and guiding documents. For Hanoi City and Ho Chi Minh City, the capital mobilization shall be implemented according to Decree No. 123/2004/NĐ-CP dated May 18, 2004 and Decree No. 124/2004/NĐ-CP dated May 18, 2004 of the Government.

Additionally, for localities requiring temporary capital advances to implement projects and investment infrastructure projects that generate revenue to repay the temporary advances, which have been approved by competent authorities to attract domestic and foreign economic organization investments, implementation shall follow Circular No. 49/2005/TT-BTC dated June 9, 2005 of the Ministry of Finance.

2. Allocation and assignment of expenditure budgets for socio-economic services, national defense, security, and administrative management in 2012:

a) Ministries, central agencies, and localities when allocating and assigning expenditure budgets for socio-economic services, national defense, security, and administrative management must ensure funding for important tasks as prescribed by law, tasks decided by the Government and the Prime Minister, and sufficient funding for policies and systems already issued. At the same time, they must ensure strict, economical, and effective budget spending requirements, contributing to achieving socio-economic development goals and ensuring adequate resources to implement social welfare policies.

b) For ministries, central agencies, and localities when allocating and assigning expenditure budgets for socio-economic services, national defense, security, and administrative management (including salary reform costs with a minimum wage of VND 830,000/month) for budget-using units, they must ensure accurate alignment with the expenditure budget assigned by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and assigned by the People's Committee, both in total amounts and detailed by each spending category; budget allocations must comply with regulations, standards, and quotas set by law.

Additionally, when allocating and assigning budgets to public service units, based on the budget assigned by the Prime Minister, ministries and central agencies decide on the allocation of financial resources for public service units appropriately, ensuring effectiveness according to the principle that units with public service income and service fee income should strive to increase their self-sufficiency from such income, reserving resources to prioritize allocation for units mainly operating on state budget funds. Continue to grant autonomy to public service units and promote socialization in various types of public services, especially healthcare and education, at a higher level.

- Allocate and assign the 2012 budget expenditure for subordinate agencies, lower-level authorities in the fields of education and vocational training, and science and technology not lower than the budget expenditure assigned by the Prime Minister. When allocating and assigning budget expenditures for the field of education and training, ensure funding for the tasks of all educational levels, paying particular attention to funding for the universalization of preschool education at age 5, funding to support learning expenses and exemption of tuition fees according to Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government. Fully implement preschool education development policies according to Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister detailing certain policies for preschool education development during 2011-2015 and Decision No. 149/2006/QĐ-TTg dated June 23, 2006 of the Prime Minister approving the project "Preschool Education Development Plan 2006-2015".

- For the field of public service environmental protection expenditure: The People's Committee at the provincial level bases on the budget assigned by the Minister of Finance, policies and systems, workload of tasks to be performed, and the actual situation of the locality, submit to the People's Council at the same level for decision. Among them, focus on allocating funds to handle medical waste, school environmental sanitation, waste disposal sites, purchasing equipment for waste collection, and addressing hotspots related to the environment.

- Based on the budget assigned in 2012, provinces and centrally-administered cities allocate funds to implement central policies and systems up to the point of assigning the 2012 budget so that beneficiaries can receive support payments from the beginning of 2012.

3. Allocation and assignment of expenditure from targeted supplementary sources to implement programs, projects, and tasks in 2012:

a) On the basis of the budget for implementing important programs and projects and other tasks assigned by the Prime Minister, ministries, central agencies, provincial people's committees under the central government shall allocate and assign budgets to subordinate units and lower-level authorities to ensure compliance with the objectives and contents of each program and project as assigned by competent authorities. Provinces and centrally governed cities shall integrate funds from target programs within their jurisdictions according to prescribed regulations to implement effectively; in addition to targeted financial support from the central budget, provinces and centrally governed cities shall proactively arrange local budgets according to commitments and lawful financial sources to implement.

b) Implementing the budget for national target program expenditures in 2012:

Based on the list of projects under the national target program decided by the Prime Minister to be implemented in 2012, the Ministry of Planning and Investment and the Ministry of Finance will announce funding levels for each program. Ministries and agencies managing the programs will develop criteria, norms, and funding allocation plans for implementation and submit them to the Ministry of Planning and Investment and the Ministry of Finance for review, consolidation, and submission to the Government for reporting to the Standing Committee of the National Assembly for comments before implementation and notification to relevant ministries, central agencies, and localities.

After receiving notifications on funding for target programs, ministries and central agencies will allocate program budgets to subordinate units; provincial people's committees under the central government will develop detailed funding allocation plans for programs to report to the Standing Committee of the People's Council at the same level for comments before implementation and report to the People's Council at the nearest session.

4. Allocation and assignment of borrowing and grant funds from foreign sources:

Ministries, central agencies, and localities must provide detailed allocations for each using unit and ensure they match the total budget assigned by the Prime Minister.

5. Local government budgets at all levels shall allocate contingency reserves in accordance with the State Budget Law and not less than the level allocated by the Prime Minister to proactively implement disaster prevention, mitigation, and disease control measures as stipulated in the State Budget Law.

6. During the process of deciding on budget revenue and expenditure allocations, if the People's Council decides that its own budget revenue is higher than the level allocated by the higher authority, then additional expenditure budgets shall be arranged correspondingly (excluding increases from land use fees), after setting aside 50% for salary reform, the remainder should be prioritized for implementing important tasks, policies, and systems decided by competent authorities, settling construction fund debts according to regulations, supplementing local government contingency reserves, and increasing reserves to be proactive in budget management.

7. Ministries, central agencies, and localities shall allocate investment capital plans to project sponsors in detail down to the Type and Item of the State Budget Schedule and project codes according to Decision No. 33/2008/QD-BTC dated June 2, 2008, and subsequent supplementary documents issued by the Ministry of Finance.

Level I budget units shall develop detailed plans for allocating regular expenses to subordinate budget users, down to the Type and Item and code of the National Target Program issued according to Decision No. 33/2008/QD-BTC dated June 2, 2008, and subsequent supplementary documents issued by the Ministry of Finance; specifically allocating 10% savings (if applicable) as prescribed for salary reform.

For state agencies implementing the self-management and self-responsibility mechanism regarding staffing and administrative management costs according to Decree No. 130/2005/NĐ-CP dated October 17, 2005, of the Government, the allocation and assignment of detailed budgets shall be divided into two parts: the budget for implementing the self-management and self-responsibility system; the budget not implementing the self-management and self-responsibility system.

For public service organizations implementing self-management and self-responsibility for financial operations according to Decree No. 43/2006/NĐ-CP dated April 25, 2006, of the Government, the allocation and assignment of state budget revenues and expenditures shall be based on assigned tasks, classification of public service organizations, and state budget funding ensuring regular operations during the initial year of the stabilization period approved by competent authorities (for organizations partially self-financed and those fully financed by the state budget); detailed budgets shall be divided into two parts: regular operation funding, non-regular operation funding.

For scientific and technological research topics and projects using state budgets according to Decree No. 115/2005/NĐ-CP dated September 5, 2005, and Decree No. 96/2010/NĐ-CP dated September 20, 2010, of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, the allocation and assignment of detailed budgets shall be divided into three parts: funding for scientific and technological tasks, regular operational funding, and non-regular operational funding. When assigning detailed budgets for scientific and technological task funding to budget users, ministries and central agencies shall allocate according to the topic, assigned funding, and unfunded portion as specified in Circular Joint No. 93/2006/TTLT/BTC-KHCN dated October 4, 2006, of the Ministry of Finance and the Ministry of Science and Technology guiding the allocation of funding for scientific and technological topics and projects using state budgets.

Continue to provide operating funds for the year 2012 from the State budget according to the method and standard as in 2011 for scientific research organizations, scientific research and technology development organizations, and science and technology service organizations as prescribed in Decree No. 115/2005/NĐ-CP dated September 5, 2009 of the Government on the mechanism of self-management and self-responsibility of public scientific and technological organizations and Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP. In cases where scientific and technological organizations have decisions approved by competent authorities to switch their operations to a self-financing model for regular expenses, they shall implement self-financing for regular expenses according to the approved decision.

8. In cases where districts, towns, and wards pilot the non-establishment of People's Councils, the allocation and assignment of budgets shall be carried out in accordance with the guidance provided in Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance on the work of preparing budgets, implementing budgets, and finalizing accounts for districts, towns, and wards without People's Councils.

9. In 2012, the finance sector will expand the application of the budget management and Treasury information system (TABMIS). Therefore, apart from the contents of budget allocation and assignment guided in this Circular, ministries, central agencies, and localities participating in TABMIS must comply with the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance and document No. 3528/BTC-NSNN dated March 23, 2010 of the Ministry of Finance.

Article 4. Implement financial mechanisms to create sources for the implementation of salary and allowance systems in 2012 according to the Resolutions of the National Assembly, Decrees of the Government, and Decisions of the Prime Minister:

1. Ministries and central agencies when allocating and assigning budgets to subordinate units; People's Committees of provinces and centrally-administered cities when allocating and assigning budgets to lower-level budgets must determine that 10% of regular expenditures in 2012 (excluding salary items and items with the nature of salary at the minimum wage level of 830,000 VND/month) be reserved for savings, ensuring it is not less than the level guided by the Ministry of Finance; People's Committees at all levels when allocating and assigning budgets to subordinate units must not include 10% of regular expenditure savings in 2012 (excluding public service units implementing financial mechanisms as prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006, Decree No. 115/2005/NĐ-CP dated September 5, 2005, Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, and state agencies implementing self-management and self-responsibility mechanisms regarding staffing and administrative management costs under Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government), to implement the salary reform system in 2012.

2. Ministries and central agencies guide subordinate units to reserve 40% of the revenue retained according to the regulations in 2012 (except for the health sector which reserves 35%, after deducting drug, blood, transfusion fluids, chemicals, and consumable materials costs) to implement the salary reform system in 2012; paying attention to the following revenue items:

- For tuition fees of full-time students at public schools: 40% of the revenue reserved for implementing the salary reform system is calculated based on the total tuition fee revenue of students.

- For tuition fees from part-time training activities, joint ventures, and other training activities of public schools: 40% of the revenue reserved for salary reform is calculated based on the total tuition fee revenue from these activities after excluding related costs.

- For service revenue, joint venture activities, and other revenues of public service units (excluding revenue under the Law on Fees and Charges): 40% of the revenue reserved for salary reform is calculated based on the total revenue from these activities after deducting related costs.

3. Localities must use:

+ 50% of the increase in local government revenue (excluding increases from land use fees) realized in 2011 compared to the 2011 budget assigned by the Prime Minister (for this source of increased revenue, in cases where localities face difficulties, with low self-balancing ratios from local revenue, small increases in 2011 compared to the assigned budget, and difficulties in implementing salary reforms due to the inability to harmonize increased revenue among different levels of the local budget, the Ministry of Finance will consider specifically to determine the amount of increased revenue to be included in the sources for implementing salary reforms in 2012; while simultaneously compiling a report to the Prime Minister on the results of implementation).

+ 50% of the increase in local government revenue (excluding increases from land use fees) in the 2012 budget compared to the 2011 budget assigned by the Prime Minister;

+ Unutilized sources for implementing salary reforms in 2011 transferred over;

+ 10% savings on regular expenses (excluding salaries and allowances with the nature of salaries) in the 2011 estimate already assigned by the competent authority;

+ 10% of the savings in the 2012 regular expenditure budget (excluding salary and salary-like items) exceeding the 2011 budget and any surplus remaining (if any) after ensuring the funding needs for implementing salary reforms up to the minimum wage of 830,000 VND/month.

+ 40% of the revenue retained under the regime in 2012 (except for the health sector which retains 35% after deducting drug costs, blood, transfusion fluids, chemicals, replacement consumables, and expendable materials). The revenue retained under the regime of administrative agencies and public institutions shall not be deducted for direct expenses serving the collection work when such revenue is from tasks or services invested in by the State or from tasks or services that are State monopolies and have been guaranteed by the state budget for the cost of collection activities such as: the portion of tuition fees retained by public schools; the portion of hospital fees retained by public hospitals after deducting drug costs, blood, transfusion fluids, chemicals, replacement consumables, and expendable materials, etc. The revenue retained under the regime shall be deducted for direct expenses serving the collection work when such revenue is from tasks or services invested in by the State or from tasks or services that are State monopolies but have not been guaranteed by the state budget for the cost of collection activities.

+ The amount allocated (if any) to support from the central government's budget in the 2012 draft budget to implement salary reform up to a minimum wage of 830,000 VND/month.

4. Ministries, central agencies, and provincial People's Committees, after implementing the above measures to generate sources and still lack sufficient resources, the central government budget will provide support to ensure the necessary resources.

In cases where provinces and centrally-administered cities have surplus funds after ensuring the financial needs for salary reform according to the schedule, they must report to the Ministry of Finance for consideration and resolution in accordance with Clause c, Article 1, Decision No. 383/QD-TTg dated April 3, 2007 of the Prime Minister.

Article 5. Timeframe for allocation and budgeting

1. Provincial People's Committees base on the Prime Minister's decision regarding the assignment of revenue and expenditure budgets, submit to the same-level People's Council for approval of the local revenue and expenditure budget forecast, the provincial budget allocation plan, and the level of supplementary funding from the provincial budget to lower-level budgets before December 10, 2011. County People's Committees base on the provincial People's Committee's decision regarding the assignment of revenue and expenditure budgets, submit to the same-level People's Council for approval of the county revenue and expenditure budget forecast before December 20, 2011. Commune People's Committees base on the county People's Committee's decision regarding the assignment of revenue and expenditure budgets, submit to the same-level People's Council for approval of the commune revenue and expenditure budget forecast and the commune budget allocation plan before December 31, 2011, and implement the regular expenditure budget allocation according to each Type, Clause of the State Budget Item List issued by Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance and subsequent amendments and supplements to this Decision by the Ministry of Finance; simultaneously send a copy to the State Treasury at the transaction location as the basis for payment and expenditure control.

Based on the revenue and expenditure budget forecasts assigned by the competent authority, ministries, central agencies (for the central budget) decide on the allocation and assignment of the budget to each budget-using unit; People's Committees at all levels (for local budgets) submit to the same-level People's Council for approval of the national revenue budget forecast on their territory, local expenditure budget forecast, and the allocation plan of their own budget forecast to ensure the assignment of the revenue and expenditure budget for 2012 to each budget-using unit before December 31, 2011, and organize the public disclosure of the budget forecast in accordance with the Law on State Budget.

Provincial People's Committees are responsible for reporting the results of the allocation and assignment of the local budget forecast to the Ministry of Finance within five days after the same-level People's Council decides on the budget forecast in accordance with Article 40 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget and Point 5.3, Section 5, Part III of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance; report the level of capital mobilization in 2012 as stipulated in Clause 3, Article 8 of the Law on State Budget, the local budget capital mobilization debt outstanding as of December 31, 2011 to the Ministry of Finance before January 31, 2012; report revenue, expenditure, and the balance of the Financial Reserve Fund as stipulated in Point 19.3, Section 19, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

2. Based on the 2012 revenue and expenditure budget forecasts assigned by the Prime Minister and People's Committees, the first-level budget units of the central budget and local budget levels at all levels shall allocate and assign the revenue and expenditure budget to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget, Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP and additional guidance provided in this Circular (report to the finance agency using forms 1a, 1b, and 1c attached to this Circular). Among other things, note the following points:

a) Within seven working days from receiving the budget allocation plan, the finance agency must issue a written notice of the review result. If the finance agency does not provide feedback within seven working days, it is considered to agree with the allocation plan sent by the agency or unit. If the finance agency agrees with the allocation plan, the head of the agency or unit allocating the budget immediately assigns the budget to subordinate budget-using units, and sends copies to the finance agency, the State Treasury at the same level (using forms 2a, 2b, and 2c attached to this Circular), and the State Treasury at the transaction location (send through the budget-using unit for detailed units). If the finance agency requests adjustments, within three working days from receiving the finance agency's document, the agency or unit allocating the budget must accept and adjust and resend to the finance agency for agreement; if there is no agreement on the adjustment content, report to the competent authority for consideration and decision in accordance with Point 1.5, Section 1, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

b) In cases after December 31, 2011, due to difficulties and obstacles, if the first-level budgetary unit has not yet completed the allocation of the assigned budget, the unit must report to the financial authority at the same level for consideration and permission to extend the budget allocation period. For reasons attributable to the subjective actions of the unit, the extended budget allocation period shall not exceed January 31, 2012; beyond this deadline, the financial authority will compile a report to adjust downward the budget expenditure of the unit to reallocate to other agencies or units, or to supplement the budget reserve as prescribed by the Government. For reasons attributable to external factors beyond the unit's authority, such as lack of approval from the competent authority regarding organizational structure, implementation mechanisms, etc., the first-level budgetary unit must propose a completion timeline for the financial authority to extend the budget allocation period, but it shall not exceed March 31, 2012; beyond this deadline, the remaining unallocated budget will be handled similarly to the subjective reasons mentioned above.

c) When allocating and assigning budgets to budget-using units, the first-level budgetary unit must pay attention to allocate funds to repay advances, provisional allocations, and receivables as decided by the competent authority; in cases where the unit does not allocate the budget for these recoverable amounts, the financial authority will issue a notice to relevant agencies and units to reallocate, while simultaneously notifying the State Treasury at the same level to temporarily suspend funding until the correct allocation is received.

d) In the event that in January 2012, the budget-using unit has not been authorized by the competent authority to assign a budget, the financial authority and the State Treasury will temporarily provide funds to implement expenditures for subordinate budget-using units according to Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2012, the financial authority and the State Treasury will stop providing temporary funds to budget-using units (except in special cases requiring written approval from the financial authority at the same level).

II. ORGANIZATION OF MANAGEMENT AND EXECUTION OF THE STATE BUDGET:

Article 6. Management organization for state budget revenue collection:

1. People's Committees at all levels, Tax agencies, Customs and related agencies shall be responsible for:

- Organizing and implementing tax collection work from the beginning of the year, ensuring accurate, full, and timely collection according to the law.

- Implement effectively the Law on Environmental Protection Tax, the Law on Non-Agricultural Land Use Tax, and other financial and tax policies that come into effect from 2012.

- Continue to collect fees and charges in accordance with the provisions of the law. Localities strictly implement Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of laws on fees and charges, policies for mobilizing and using contributions from the people. To ensure that units have sufficient funds to carry out their assigned tasks when implementing exemptions on fees and charges as per Directive No. 24/2007/CT-TTg, provincial People's Committees should proactively arrange funds from local budgets to support the units.

- Strictly implement fiscal policies and conclusions, recommendations of the Audit Office and the Inspectorate.

2. Tax and Customs authorities must strengthen monitoring, inspection, and control over the declaration of goods names, codes, tax rates, and tax declarations by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations to take corrective measures. Timely collect tax debts from organizations and individuals engaged in production and business activities, closely coordinate with relevant agencies to effectively enforce tax collection measures; compile reports to submit to competent authorities for final resolution of uncollectible tax debts. Vigorously conduct tax inspections and audits, particularly focusing on newly established enterprises, new investment enterprises that incurred losses or refunds in the first two years, enterprises with long-term losses exceeding capital, enterprises suspected of transfer pricing, banking sectors, land projects, real estate businesses, pharmaceutical businesses, and the implementation of tax exemptions, reductions, deferrals, and refunds to fully recover tax revenues into the state budget.

Strengthen the review and reform of tax administrative procedures under the Government's Project 30 to eliminate unnecessary procedures and create the most favorable conditions for taxpayers. Improve the quality of operations of the "one-stop" service to handle tax administrative procedures.

3. Ministries, central agencies, and localities should pay attention to directing the management of state assets and land use from planning, establishing land records, issuing land use certificates, and transferring land to ensure full and timely revenue collection according to regulations, especially revenues from land auctioning to prevent loss and waste of state assets. Accelerate the reorganization and disposal of state-owned houses and lands according to Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister.

Article 7. Organizing the execution of the state budget estimate:

Ministries, central agencies, localities, and budget-using units must operate within the allocated budget; financial authorities and the State Treasury must manage the budget within the approved limits, strictly controlling expenditures to ensure compliance with national standards, norms, and regulations. Notably:

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

- For expenditures funded by loans and grants: Implement as per the assigned budget and domestic funding mechanisms (unless otherwise specified in the agreement).

- For expenditure estimates from borrowed and grant funds through the national budget recording method: Implement according to the actual disbursement progress of each project.

2. Direct related agencies and units to cooperate with financial authorities to proactively allocate funds at the beginning of the year for important projects and works according to regulations, particularly for the construction and repair of dykes, irrigation facilities, disaster prevention, disease control, flood recovery, and relocation projects from dangerous landslide areas as decided by the competent authority.

3. The advance use of the budget estimate for construction investment expenditures of the following year must be carried out in accordance with the provisions of Directive No. 1792/CT-TTg dated October 15, 2011 of the Prime Minister on strengthening management of investment from state budget funds and government bonds.

4. Regularly organize inspections and evaluations of the progress of project implementation; for projects that are not being implemented according to schedule, timely decisions or reports to competent authorities must be made to adjust and transfer funds to projects with faster progress and the potential to be completed but which have not been adequately funded.

5. In the regular expenditure budget for 2012 allocated to ministries and central agencies, the Ministry of Finance shall clearly inform the relevant units about expenditures in foreign currency so that they can proactively implement them. For equivalent funding of US$500,000 or more annually, it is ensured to be disbursed in foreign currency according to the allocated budget, while the State Treasury still controls the disbursement in domestic currency according to the allocated budget. If the budget for disbursement in domestic currency has been exhausted due to exchange rate fluctuations but the budget for disbursement in foreign currency remains, the unit shall report to the Ministry of Finance to promptly supplement the domestic currency funding; for funding less than US$500,000 annually, ministries and central agencies may withdraw the budget in foreign currency at the accounting exchange rate at the time of transaction, but not exceeding the allocated budget in domestic currency.

6. For provinces and centrally-administered cities if there is a need for urgent expenditures outside the budget but cannot be delayed and the contingency fund is insufficient to meet the needs, they must rearrange expenditures within the allocated budget or use the Financial Reserve Fund to meet such urgent expenditures. The provincial People's Committee decides on the use of the provincial Financial Reserve Fund in accordance with Point d, Clause 3, Article 58 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget.

7. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the organization and implementation of systems and policies in units and grassroots levels; implement thrift in spending, prevent waste, cut unnecessary expenditures; proactively arrange regular expenditures, prioritize important tasks, ensure resources to implement social welfare policies and salary adjustments. In cases where levels and units using the budget are found to misuse the budget contrary to regulations and policies, especially those related to social policies such as poverty reduction, prompt measures must be taken to ensure that policies and regulations are correctly applied to the intended beneficiaries and are effective.

8. Report on the implementation of the state budget as prescribed.

Article 8. Implementation of budget allocation and payment:

1. For budget-using units:

Based on the allocated state budget, budget-using units shall withdraw the budget for expenditures according to the established budget expenditure standards and rates, and the progress and volume of tasks performed; ensuring the principle:

- Personal payment items (salaries, allowances, social benefits, etc.) must be paid according to the monthly entitlements of the recipients. Ministries, central agencies, and provincial People's Committees shall direct and organize the payment of salaries through bank accounts for recipients; the State Treasury shall closely coordinate with the State Bank and service providers to strictly implement the payment of salaries 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.

- Expenditures with seasonal or periodic nature, such as basic construction investment, procurement, major repairs, and other non-recurring items, shall be settled according to the progress and volume of work performed in accordance with established regulations.

2. Withdraw budget at the State Treasury for the following expenditure tasks:

a) Subsidies for newspapers and magazines allocated in the budget of ministries and central agencies: Based on the budget allocated by the competent authority and the progress of subsidized tasks, newspapers and magazines shall process withdrawal of the budget at the State Treasury for settlement according to Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, issuance, and settlement of state budget expenditures through the State Treasury.

b) Training expenses for Laotian and Cambodian students under aid expenditures: Based on the allocated budget and work requirements, units responsible for training Laotian and Cambodian students shall process withdrawal of the budget at the State Treasury for settlement according to Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance.

c) Regarding the repayment of central government debt: Implemented according to Clause 6, Section II, Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance guiding additional points on managing and operating the state budget.

d) National trade promotion expenditures: Based on the allocated budget and the progress of national trade promotion programs, the Ministry of Industry and Trade shall withdraw the budget at the State Treasury to settle payments to program sponsors according to Circular No. 88/2011/TT-BTC dated June 17, 2011 guiding the financial mechanism supporting from the state budget to implement national trade promotion programs.

đ) Supplementary balancing transfers from higher-level budgets to lower-level budgets: Based on supplementary balancing budgets from higher-level budgets to lower-level budgets allocated by the competent authority and the requirements for implementing expenditure tasks, lower-level finance agencies shall proactively withdraw the budget at the State Treasury of the same level each month to ensure their own budget balance; specifically, village-level budgets shall withdraw the budget at the State Treasury where transactions take place.

For supplementary balancing transfers from the central budget to local budgets, the monthly withdrawal amount in principle should not exceed 1/12 of the total annual supplementary balancing amount; for the first quarter months, based on requirements and tasks, the monthly withdrawal amount may be higher than the average above, but the total withdrawal amount for the first quarter should not exceed 30% of the annual budget.

In the case where the local budget has been advanced from the central budget for the supplementary budget of the following year, it must be recovered within the supplementary balanced budget from the central budget to the local budget for the year 2012. The Ministry of Finance shall notify the State Treasury to deduct the amount to be recovered from the initial budget allocated to the locality at the beginning of the year; the remaining part shall be evenly distributed throughout the year for withdrawal. The amount advanced to the local budget shall be recovered as follows:

- For advances made in the form of payment orders, the recovery of the advance shall also be carried out in the form of issuing payment orders from the central budget.

- For the amount advanced in the form of withdrawing the budget estimate, the State Treasury at the transaction location shall adjust the accounting from advance to actual expenditure from the central budget and actual revenue from the local budget supplemented from the central budget.

In special cases requiring increased withdrawal estimate progress, the Provincial People's Committee must submit a written request to the Ministry of Finance for consideration and decision.

For the balanced supplement from the upper-level budget to the lower-level budget at the local level, based on the ability of revenue sources and the requirements of implementation, the People's Committee at the upper level shall stipulate the monthly withdrawal rate of the lower-level budget to suit the actual situation of the locality.

Based on the budget withdrawal paper of the financial agency, the People's Committee of the commune (according to model number C2-09/NS attached); the State Treasury at the transaction location shall check the conditions: included in the allocated budget estimate, within the limit of monthly withdrawal, then record the expenditure from the upper-level budget, and collect the revenue from the lower-level budget according to the content of the supplementary item and the State Budget Appendix.

In cases where the higher-level budget advances the next year's supplementary budget estimate to the lower-level budget during the year, when withdrawing the advanced estimate, it must be recorded as income and expenditure in the next year's budget according to regulations.

e) Supplementary expenditures with specific purposes from the central budget to the local budget assigned in the initial budget by the Prime Minister shall be implemented as follows: based on the allocated budget estimate, the amount temporarily advanced according to regulations and the progress of implementing programs and tasks (including both investment capital and operating expenses) reported by the project owner (or the unit entrusted to implement the task); referring to the results of monthly payment settlements sent by the State Treasury agency at the transaction location to the Department of Finance; the Department of Finance compiles the demand for withdrawing supplementary budget estimates with specific purposes from the central budget to the local budget (according to model number 3 attached), along with the budget withdrawal paper (according to model number C2-09/NS attached) to withdraw additional funds with specific purposes from the central budget to the local budget. The maximum amount withdrawn equals the budget estimate assigned for the program and task by the Prime Minister. The Department of Finance is responsible for the proposed amount of additional funds withdrawn from the central budget to the local budget to implement the programs and tasks assigned by the Prime Minister; in cases where the funds are used for purposes other than intended or used correctly but not fully expended, they must be returned to the central budget.

Payment and disbursement of funds to project owners and beneficiaries of policies and systems (operating expenses) from the state budget shall be carried out according to current regulations.

In the case where the local budget has been advanced from the central budget for the supplementary budget with specific purposes of the following year (including both investment capital and operating expenses), it must be recovered within the supplementary budget with specific purposes from the central budget to the local budget for the year 2012. The Ministry of Finance shall notify the State Treasury to deduct the amount to be recovered immediately from the initial budget, and the remaining part shall be withdrawn from the State Treasury according to the above regulations. The amount advanced to the local budget shall be recovered as follows:

- For the advance made in the form of a payment order, the recovery of such advance shall also be carried out in the form of issuing a payment order from the central budget.

- For the amount advanced in the form of withdrawing the budget estimate, the State Treasury at the transaction location shall adjust the accounting from advance to actual expenditure from the central budget and actual revenue from the local budget supplemented from the central budget.

f) In the case of supplementary expenditures with specific purposes from the central budget to the local budget arising during the organization and implementation of the budget estimate (including the advance of supplementary expenditures with specific purposes from the central budget to the local budget) shall be implemented as follows:

- Capital supplementary with specific purposes from the central budget to the local budget arising during the organization and implementation of the budget estimate to carry out tasks related to preventing, combating, and mitigating the consequences of natural disasters, fires, epidemics, or urgent and important tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to supplement outside the budget estimate for the local budget. Based on the notification from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate at the State Treasury at the transaction location.

For the advance of supplementary expenditures with specific purposes from the central budget to the local budget: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to the Department of Finance to withdraw the advance budget estimate at the State Treasury at the transaction location. The Department of Finance shall prepare the budget withdrawal paper for the advance budget estimate of the following year according to regulations.

- For the amounts temporarily advanced from the central budget to the local budget, when withdrawing the budget estimates of the temporary advances, the accounting shall be recorded as provisional receipts and provisional payments, and the recovery shall be carried out according to regulations (adjusting the accounting to actual receipts and actual expenditures in the case of converting to additional funds for the local budget or reducing provisional receipts of the local budget and provisional payments of the central budget in the case of returning the temporary advance to the central budget).

g) Specifically, for the supplementary capital with specific purposes from the upper-level budget to the lower-level budget at various levels of localities (including supplementary capital outside the budget estimate), based on the ability of revenue sources and the requirements of implementation, the People's Committee at the upper level shall stipulate the withdrawal of the lower-level budget to suit the actual situation of the locality.

Based on the budget withdrawal paper of the financial agency, the People's Committee of the commune (according to model number C2-09/NS attached), the State Treasury at the transaction location shall check the conditions: included in the allocated budget estimate, progress of implementation, decision of the competent authority to supplement during the implementation of the budget estimate; then record the expenditure from the upper-level budget, and collect the revenue from the lower-level budget according to the content of the supplementary expenditures with specific purposes and the State Budget Appendix.

Monthly, no later than the 15th day of the following month, the State Treasury (for the central budget) and the State Treasury of the province and district (for the local budget) shall compile and report to the financial agency at the same level about the results of withdrawing supplementary balanced budget estimates and supplementary budget estimates with specific purposes from the upper-level budget to the lower-level budget in the previous month according to current regulations.

Quarterly, the People's Committee of the province shall be responsible for compiling and reporting to the Ministry of Finance on the implementation of central budget funds allocated with specific purposes to implement various policies. In cases where localities fail to comply with the reporting system or report inaccurately and incompletely as prescribed, the Ministry of Finance will suspend the allocation of supplementary funds until the locality provides a complete report.

Regarding the accounting entries for supplementary and advance payments from higher-level budgets to lower-level budgets at local levels, they shall be carried out according to the regulations applicable to supplementary and advance payments from the central budget to local budgets.

3. Implement disbursements through payment orders for the following expenditure items:

a) Expenditure for transferring capital to provide loans under state social policies (for the poor, ethnic minorities in particularly difficult circumstances to improve housing, develop production, export labor...), and other programs and projects as decided by the Government.

b) Expenditure for transferring funds to the Vietnam Social Security for pension and social insurance benefit payments.

c) Expenditure for contributing to shares in international financial organizations.

d) Capital contributions and support for state financial organizations as prescribed by law;

đ) Expenditure for subsidizing interest rate differences for state investment credit and preferential credit for poor households, ethnic minorities, and policy beneficiaries.

e) Expenditure for promoting investment and tourism.

g) Expenditure for public enterprises and national defense.

h) Expenditure for supplementing the national reserve and for preserving goods in the national reserve (for important goods entrusted by the State to enterprises for storage).

i) Expenditure for the East Sea and Archipelago Program (the portion allocated to relevant Ministries and agencies for implementation).

k) Expenditure for special tasks and other expenditures authorized by financial orders issued by the Public Security and Defense authorities pursuant to decisions of competent authorities.

l) Expenditure to ensure operations for Party organizations of the Communist Party of Vietnam.

m) Emergency state aid to foreign countries; expenditure to support other localities to mitigate the aftermath of natural disasters, floods, and disease prevention.

n) Subsidies, freight subsidies, grants, and orders placed according to state policy, or to fulfill state-assigned tasks for enterprises and units that do not regularly transact with the State Treasury.

o) Entries for budget revenues and expenditures according to established procedures.

The above expenditures by payment orders shall be implemented when the following conditions are met:

- Included in the budget estimate allocated by the competent authority at the beginning of the year or supplemented during the execution process.

- In accordance with established rules, standards, and quotas as prescribed.

- Having all required documents and vouchers according to established regulations.

- There shall be a request for disbursement document from the head of the budget-using unit in cases where the budget expenditure management system requires such documentation.

Upon receipt of the application for disbursement, within five working days, the finance agency shall examine and verify whether all conditions for expenditure as stipulated are met, and issue a budget disbursement order sent to the State Treasury to withdraw funds from the budget and transfer the funds into the accounts of organizations and individuals entitled to budget allocations in accordance with the content recorded on the disbursement order and the prescribed regulations. In cases where the conditions for payment have not been fully met but to ensure the nature and progress of the work, the finance agency may temporarily disburse according to the prescribed regulations, or pursuant to the decision of the Minister of Finance (for central budget expenditure tasks) and the Chairman of the People's Committee (for local budget expenditure tasks).

The State Treasury is responsible for verifying the legality and validity of the disbursement orders; based on the content of the disbursement orders, it shall carry out the withdrawal of funds from the budget, transfer money into accounts, or issue cash according to the prescribed regulations for payment and settlement to organizations and individuals entitled to budget allocations within the time frame specified by the regulations. In cases where the documents are invalid or illegal, the State Treasury must notify the finance agency of this fact within one day (from the date of receipt of the documents) so that appropriate action can be taken.

Article 9. Implementation of budget adjustment for budget-using units:

1. In cases where it is necessary to adjust the budget estimates between subordinate budget-using units without changing the total amount and detailed allocation by spending areas assigned, the first-level budget unit shall issue a decision to adjust the budget estimates between the relevant budget-using units and send it to the State Treasuries involved in transactions. For budget-using units required to reduce their budget estimates, the State Treasury involved in transactions shall check the remaining balance before implementing the adjustment, confirm the adjustment, and inform the first-level budget unit (fax copy) to notify other budget-using units of the increased budget estimates. For budget-using units whose budget estimates are to be increased, the State Treasury involved in transactions shall check and confirm the reduction in the budget estimates of related budget-using units before increasing the budget estimates for the unit. If there is insufficient balance to make the adjustment, the budget-using unit shall report to the first-level budget unit to make the necessary adjustments.

2. In cases where the first-level budget unit is authorized to increase the budget estimate to implement newly arising tasks, if the decision to increase the budget estimate specifies the detailed spending areas and the executing units, there is no need to prepare a distribution plan for review by the finance agency, but rather distribute the budget estimate directly to the subordinate units and notify the relevant State Treasuries to implement.

3. In cases where the budget estimate is adjusted from non-autonomous regime funds to autonomous regime funds, or from non-recurring funds to recurring funds, the unit must obtain the agreement of the finance agency to ensure that the allocation of funds for the assigned tasks is properly implemented.

Article 10. Implementation of transferring sources to the following year:

Ministries, central agencies, and localities shall implement the transfer of sources to the following year in accordance with the Resolution of the National Assembly: only allowing transfers for the new salary system, transfers of administrative agencies and public institutions operating under a financial autonomy mechanism, funding for scientific research topics; not extending the implementation period for state budget investment funds.

Article 11. Practicing thrift, combating waste; preventing and combating corruption:

Ministries, central agencies, and localities shall organize and direct the full implementation of the provisions of the Law on Prevention and Combating Corruption and the Law on Thrift and Anti-Waste. At the same time, they shall promptly and thoroughly handle any violations discovered through inspection, audit, and examination; clarify the responsibility of each organization and individual, and enforce accountability systems for heads of units using state budget funds in managing and directing the budget when losses, waste, and improper use of the budget occur.

Article 12. Implementing financial transparency and state budget transparency:

1. Ministries, central agencies, and localities shall direct and fully implement the provisions of Decision No. 192/2004/QĐ-TTg dated November 16, 2004, of the Prime Minister regarding the Financial Disclosure Regulations for state budget levels, budgetary units, organizations supported by the state budget, basic construction investment projects funded by the state budget, state-owned enterprises, funds sourced from the state budget, and funds sourced from people's contributions, and Circulars guiding the disclosure issued by the Ministry of Finance, paying particular attention to:

a) Financial agencies at all levels shall implement the financial disclosure system for the state budget in accordance with Circular No. 03/2005/TT-BTC dated January 6, 2005, of the Ministry of Finance guiding the implementation of the Financial Disclosure Regulations for state budget levels and the reporting system for the implementation of financial disclosure, and Circular No. 54/2006/TT-BTC dated June 19, 2006, of the Ministry of Finance on guiding the Financial Disclosure Regulations for direct support from the state budget to individuals and residents.

b) Budgetary units shall implement public disclosure in accordance with the provisions set forth in Circular No. 21/2005/TT-BTC dated March 22, 2005 of the Ministry of Finance guiding the implementation of the financial transparency regulations for budgetary units and organizations supported by the state budget.

c) State-owned enterprises must disclose information in accordance with Circular No. 29/2005/TT-BTC dated April 14, 2005, issued by the Ministry of Finance, guiding the Financial Disclosure Regulations for state-owned enterprises.

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

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

2. Agencies, units, and organizations using state assets shall implement public disclosure in accordance with the provisions set forth in Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister on the public disclosure of state asset management and use at state agencies, public service units, and organizations entrusted with managing and using state assets.

At the same time, to implement Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister, state budgets at all levels and budgetary units must implement the reporting system on the implementation of the public disclosure regulations and submit them to competent authorities for comprehensive tracking and evaluation nationwide according to the prescribed regulations. Ministries, central agencies, and localities (Provincial Departments of Finance) have the responsibility to report public disclosures to the Ministry of Finance immediately after completing the public disclosure of the 2012 budget estimate and the 2010 final accounts.

III. IMPLEMENTATION:

Article 13. Implementation Provisions:

1. This Circular takes effect from January 1, 2012 and applies to the 2012 budget year.

2. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall base their directives to subordinate agencies and units and lower-level local governments to organize implementation in accordance with this Circular. Previous regulations that conflict with this Circular shall be implemented in accordance with the guidance provided in this Circular. Any difficulties encountered during the implementation process should be promptly reported to the Ministry of Finance for coordination and resolution./.