Circular No. 180/2013/TT-BTC on the implementation of financial management mechanisms and staffing for the State Treasury

CIRCULAR

Regulations on the implementation of financial management mechanismsand staffing

of the State Treasury

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

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 138/2007/QĐ-TTg dated August 21, 2007 of the Prime Minister approving the strategy for the development of the State Treasury until 2020;

Pursuant to Decision No. 54/2013/QĐ-TTg dated September 19, 2013 of the Prime Minister promulgating the financial management and staffing mechanism of the State Treasury;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance hereby issues this Circular stipulating the implementation of the financial management and staffing mechanism of the State Treasury as follows:

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the implementation of the financial management and staffing mechanism of the State Treasury system.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) The State Treasury; Provincial State Treasury; District State Treasury; Units under the State Treasury.

b) Organizations, entities, and individuals related to the financial management and staffing of the State Treasury system.

Article 2. On Staffing

1. Staffing and labor of the State Treasury system from 2014 shall be stable according to the staffing and labor quota assigned by the competent authority up to May 31, 2013. The State Treasury will gradually organize staffing based on job positions and appropriate civil service grade structures in accordance with its assigned functions and tasks as prescribed by law.

2. In cases where the Prime Minister assigns new tasks or the state decides to divide administrative boundaries, additional State Treasuries at provincial and district levels must be established. The Ministry of Finance shall coordinate with the Ministry of Home Affairs to report to the Prime Minister for additional staffing for the State Treasury.

3. In addition to the assigned staffing and labor quotas, the State Treasury may enter into contracts for work outsourcing and employment contracts in accordance with the provisions of law.

Article 3. Sources of funds to ensure operations

The annual operating funds of the State Treasury include:

1. State budget funds allocated to cover one-time payments for salaries, wages, allowances, and contributions as prescribed by the state (social insurance, health insurance, unemployment insurance (if applicable), trade union fees) based on the staffing and contractual labor quotas assigned by the Minister of Finance in accordance with the law.

2. Other sources of funds allocated by the state budget in accordance with the law, including:

a) Program and target national fund and other programs and projects as prescribed by the state;

b) Funds for the issuance, settlement of treasury bills, bonds, and discount bills;

c) Funds for implementing staff reduction measures as prescribed by the state;

d) Borrowed funds, aid, and other sources of funds assigned by the competent authority.

3. All revenue from business activities of the State Treasury as prescribed by the state, including:

a) Revenue generated from payment and money transfer activities; gold, silver, precious stones, foreign currency, and securities storage and inspection activities;

b) Revenue differences from interest and fee income on deposits minus fees payable to the State Bank and commercial banks;

c) Revenue from advance capital lending activities as prescribed by the Ministry of Finance;

d) Revenue differences from selling stamps to customers and collecting utility bills such as electricity, water, and telephone charges;

đ) Other lawful sources as prescribed by law.

4. Revenue from public service activities and services of the State Treasury.

5. Development Fund for the industry.

6. Other lawful sources of funds as prescribed by law.

Article 4. Contents of Expenditure

1. Regular Expenditure:

a) Personal payment expenses: Salaries, wages, allowances, contributions according to salary (social insurance, health insurance, unemployment insurance (if applicable), trade union fees); rewards for achievements according to commendation titles and other personal payment expenses;

b) Administrative management expenses: Public service payment expenses; office supplies; information dissemination and communication expenses; conference expenses; travel expenses; rental expenses; regular maintenance and repair expenses for fixed assets and other administrative expenses;

c) Business activity expenses: Purchase of materials and goods for professional and business purposes; safekeeping equipment, counting devices; various types of stamps; uniforms, protective gear; expenses for inventory checks, warehouse transfers, security, and protection of money, gold, silver, precious stones, foreign currencies, and securities; preservation and storage of documents and vouchers; other business activity expenses;

d) Expenses for organizing and implementing tasks;

đ) Expenses for overseas trips; expenses for hosting foreign guests visiting Vietnam; expenses for organizing international conferences and seminars in Vietnam;

e) Expenses for supporting the dispatch, rotation, and assignment of cadres and civil servants within the State Treasury system;

g) Expenses for ensuring the operation of party organizations as decided by the Central Party Secretariat; expenses for self-defense cadres; expenses for ensuring the operation of mass organizations as prescribed by current laws;

h) Expenses for insuring vehicles, property, and warehouses as prescribed by law;

i) Other regular expenses.

2. Investment and modernization expenses for the State Treasury:

a) Expenses for investment and strengthening material infrastructure; construction, repair of warehouses and offices; purchase of specialized equipment; repair and purchase of assets for professional and business purposes;

b) Expenses for maintaining and developing, modernizing information technology;

c) Expenses for scientific research, training, and professional development for cadres, civil servants, and employees according to the program and plan of the State Treasury system;

d) Expenses for compensating losses of money and property in cases of force majeure such as natural disasters, fires, and risks as prescribed by law.

d) To implement programs, plans, projects, and proposals on the application of information technology, procurement of equipment, construction investment, strengthening material infrastructure, training and capacity building for officials, civil servants, and employees, and other contents according to the common tasks of the entire finance sector, including serving the specialized tasks of the State Treasury System as decided by the Minister of Finance.

e) Other expenditures as prescribed by law.

3. Costs for implementing assigned tasks:

a) To implement national target programs and programs, projects as prescribed by the state.

b) To carry out tasks related to the issuance, payment of government bonds, treasury bills, and promissory notes.

c) To implement staff reduction according to the regime prescribed by the state.

d) Expenditures from borrowed funds, aid, and other sources of funding assigned by competent authorities.

Article 5. Standards, norms, and expenditure regimes

1. For expenditure regimes, standards, and norms that have been issued by competent authorities: The State Treasury shall implement in accordance with the provisions of the competent authorities.

For operational expenses: The State Treasury shall base on the available budget funds and current expenditure regimes, standards, and norms to establish appropriate operational expense standards and levels suitable for the activities of the State Treasury System, to be submitted to the Minister of Finance for approval and issuance.

2. The level of salary and wages for officials, civil servants, employees, and workers throughout the State Treasury System shall not exceed 1.8 times the salary level prescribed by the state for officials, civil servants, and employees; the increased salary does not include job allowance, night shift allowance, and overtime pay.

The supplementary income level for officials, civil servants, and employees throughout the State Treasury System from increased revenue and cost savings shall not exceed 0.2 times the salary level prescribed by the state for officials, civil servants, and employees; the supplementary income does not include job allowance, night shift allowance, and overtime pay.

The level of salary and wages for officials, civil servants, and employees of the State Treasury shall be adjusted in line with the state's wage policy reform schedule and will cease when the new wage system is implemented.

The implementation of the deduction and payment of contributions according to salary shall be carried out in accordance with the current regulations of the state.

The General Director of the State Treasury decides on the distribution of salaries and wages based on the quality of work completion results of each official, civil servant, employee, and worker, following the principles of fairness and reasonableness, linking salaries to work performance, and must be stipulated in the internal expenditure regulation of the unit.

Article 6. Management of the Operating Budget of the State Treasury

1. The preparation, execution, and settlement of the budget of the State Treasury shall be carried out in accordance with the provisions of the Law on State Budget. Annually, the state budget funds allocated to the State Treasury System are consolidated in the budget of the Ministry of Finance for consideration and decision by the National Assembly.

2. The structure of regular expenditure and investment development expenditure of the State Treasury must ensure that regular expenditure does not exceed 70% of the allocated budget estimate. Investment development expenditure is managed in accordance with the laws on investment and construction and other relevant laws.

3. When the state changes policies or systems, the State Treasury shall cover additional expenditures according to the new policies and systems.

In cases where there are objective factors such as: Supplementing functions and tasks, establishing new organizations according to the decisions of competent authorities; natural disasters and other objective reasons; reduced revenue from business operations due to changes in the state's mechanisms and policies, after using up all reserve funds but still failing to ensure the minimum expenditure level to maintain the operation of the State Treasury System, the General Director of the State Treasury shall propose solutions and report to the Minister of Finance for submission to the Prime Minister for consideration and decision.

4. Unspent end-of-year funds may be carried over to the next year for continued use. Specifically, the source of funds specified in Clause 2 of Article 3 of this Circular shall be implemented in accordance with current laws.

Article 7. Utilization of Increased Revenue and Cost Savings Funds

Annually, the amount of funds saved from regular expenditures as stipulated in Clause 1, Article 4 of this Circular and the difference between the actual revenue from business operations of the State Treasury compared to the budget approved by the competent authority as stipulated in Clause 3, Article 3 of this Circular shall be determined as the increased revenue and cost savings fund.

For regular activity funding items such as expenses for overseas trips by teams; support costs for the transfer, rotation, and special assignment of civil servants within the State Treasury system; insurance purchase costs for vehicles, assets, and warehouses as stipulated in Clause 1, Article 4 of this Circular, if these tasks are not carried out or not fully completed, the unspent portion of the funding will not be considered as cost savings; this unspent amount will be transferred to the following year for continued implementation.

The State Treasury may utilize the increased revenue and cost savings funds for the following purposes:

1. Allocate at least 25% to establish the Industry Development Fund to implement the development strategy of the State Treasury; strengthen material infrastructure, build warehouses and transaction offices; purchase equipment to serve professional and operational work; apply information technology and other related tasks of the State Treasury system.

2. Establish the Income Stability Reserve Fund to ensure stable income for civil servants in the State Treasury system due to objective reasons reducing their income; support civil servants facing particularly difficult circumstances or suffering from serious illnesses; support retired officials and other special cases. The Minister of Finance shall specify the specific level of allocation for the Income Stability Reserve Fund.

3. Allocate up to three months' salary, wages, and actual income earned during the year to the Reward and Welfare Fund.

4. Provide lunch expenses for civil servants monthly, up to the basic wage level set by the state.

5. Provide rewards and cooperation incentives for organizations and individuals inside and outside the State Treasury system who have made contributions to completing the tasks of the State Treasury at all levels.

6. Provide additional benefits beyond general policies for those voluntarily retiring during the restructuring process; support activities of mass organizations; support units under the State Treasury system.

7. Supplement the income of civil servants in the State Treasury system on average up to 0.2 times the state-prescribed salary (grade, rank, position, and various allowances except for duty allowance, night shift allowance, and overtime allowance).

8. Any remaining funds (if any) after establishing the funds and ensuring the above expenditure items, the State Treasury will fully supplement the Industry Development Fund.

Every quarter, the State Treasury temporarily calculates the increased revenue and cost savings and decides on the distribution plan according to the expenditure items and allocations to the funds as specified in this Circular.

Article 8. Funding for the operation of public service units

Public service units under the State Treasury are guaranteed operational funding from the annual operational funding of the State Treasury as stipulated in Article 3 of this Circular; they are subject to the expenditure regulations of this Circular and exercise autonomy and responsibility for implementing tasks, organizational structure, number of staff, and financial matters for public service units as prescribed by current laws.

Article 9. Preparation, Execution, and Settlement of Budgets

The preparation, execution of the budget, accounting, and settlement of funds of the State Treasury shall be carried out in accordance with current regulations. This Circular provides detailed guidance as follows:

1. Regarding annual budget preparation:

The State Treasury is responsible for preparing the annual revenue and expenditure budget and submitting it to the Ministry of Finance (primary budget unit) for review and consolidation to be included in the annual state budget as prescribed by the State Budget Law and relevant circulars issued by the Ministry of Finance, including:

a) Regarding the revenue budget:

- State budget allocation: Ensuring one-time payment of salaries, wages, allowances, and other contributions as prescribed by state regulations; other sources of funding allocated by the state budget as prescribed by law.

- All revenues from business operations of the State Treasury as prescribed.

- The Industry Development Fund of the State Treasury for the planned year.

b) Regarding the expenditure budget:

The State Treasury prepares the budget based on the expenditure items stipulated in Clause 1 and Clause 2, Article 4 of this Circular.

2. Regarding budget allocation and assignment:

a) Based on the annual state budget expenditure assigned by the Prime Minister, the Ministry of Finance (primary budget unit) assigns the state budget expenditure to the State Treasury within the total state budget expenditure assigned to the Ministry of Finance.

b) Based on the annual revenue and expenditure budget of the State Treasury, the Ministry of Finance (primary budget unit) reviews and assigns the revenue and expenditure budget for the State Treasury.

Article 10. Implementation

1. The financial management and staffing mechanism of the State Treasury prescribed in this Circular shall be implemented from January 1, 2014.

In case there are changes in state policy on staffing and finance that significantly affect the operations of the State Treasury, the State Treasury shall report to the Ministry of Finance for submission to the Prime Minister for consideration and appropriate amendments.

2. The Ministry of Finance (primary budget unit) shall be responsible for guiding and implementing the financial management and staffing mechanism for the State Treasury system in accordance with Decision No. 54/2013/QĐ-TTg dated September 19, 2013 of the Prime Minister and the guidance provided in this Circular.

3. Every five years, the State Treasury shall organize inspections and evaluations to draw lessons from the implementation of the financial management and staffing mechanism to ensure compliance with the objectives and requirements set forth in Decision No. 54/2013/QĐ-TTg dated September 19, 2013 of the Prime Minister.

4. The operating funds of the State Treasury for the year 2013 (including all funds) remaining unused shall be carried over to 2014 for continued use in accordance with the provisions of this Circular.

5. This Circular shall take effect from January 16, 2014. Circular No. 01/2009/TT-BTC dated January 2, 2009 of the Ministry of Finance guiding the implementation of Decision No. 101/2008/QĐ-TTg dated July 18, 2008 of the Prime Minister regarding the issuance of the financial management and staffing mechanism for the State Treasury system under the Ministry of Finance for the period 2009-2013, and Circular No. 105/2009/TT-BTC dated May 25, 2009 of the Ministry of Finance amending and supplementing Circular No. 01/2009/TT-BTC dated January 2, 2009 guiding the implementation of Decision No. 101/2008/QĐ-TTg dated July 18, 2008 of the Prime Minister regarding the issuance of the financial management and staffing mechanism for the State Treasury system under the Ministry of Finance for the period 2009-2013 are hereby repealed.

During the implementation process, if there are difficulties or obstacles, they should be reported to the Ministry of Finance for timely study and resolution./.