Circular No. 199/2013/TT-BTC on the organization of implementing the state budget estimate for 2014

 

CIRCULAR

Regulations on the organization and implementation of the state budget for 2014

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Pursuant to Resolution No. 57/2013/QH13 of the Thirteenth National Assembly dated November 12, 2013 on the state budget for 2014;

Pursuant to Resolution No. 61/2013/QH13 of the Thirteenth National Assembly dated November 15, 2013 on the allocation of the central state budget for 2014;

Implementing Decision No. 2337/QD-TTg dated November 30, 2013 of the Prime Minister on the allocation of the state budget for 2014;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular on the organization and implementation of the state budget for 2014 as follows:

PART I

ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET FOR 2014

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

1. In 2014, continue to implement the stable ratio of percentage (%) division of revenue sources between the central state budget and local state budgets decided by the Standing Committee of the National Assembly in 2011; maintain the amount of supplementary balance (if any) from the central state budget to local state budgets at the level decided by the National Assembly in 2013 and supplement the local state budget to implement salary reform up to the base salary of 1,150,000 VND/month, as assigned by the Prime Minister to each locality in Decision No. 2337/QD-TTg dated November 30, 2013. Environmental protection tax on goods produced domestically is a revenue source divided between the central state budget and local state budgets; environmental protection tax from import and export activities collected by customs authorities is a revenue source for the central state budget at 100%. Administrative fines collected according to the Law on Handling Administrative Violations effective from July 1, 2013 are revenue sources for local state budgets at 100%; however, administrative fines collected for traffic violations on roads, railways, and inland waterways are reallocated to the central state budget at 70% for expenditure on public security forces, and reallocated to local state budgets at 30% for expenditure on activities ensuring traffic safety and order within the locality.

2. The decentralization of revenue sources and expenditure responsibilities between state budgets of different levels of local government, the ratio of percentage (%) division of revenue sources among local state budgets, and the amount of supplementary balance from higher-level state budgets to lower-level state budgets shall be implemented stably in accordance with the resolutions of People's Councils and decisions of People's Committees regarding local state budgets during the stabilization period. At the same time, provincial state budgets shall supplement the balance to implement salary reform according to the resolutions of provincial People's Councils and decisions of provincial People's Committees.

3. Implement the mechanism of using land use fees in the local state budget balance to invest in building economic and social infrastructure, while localities need to use at least 10% of these revenues for cadastral work, establishing land ownership data files, and issuing land use right certificates; allocate 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 additional provisions for 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 model regulations for managing and using the Land Development Fund.

4. Implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenues shall not be included in the revenue and expenditure balance of local state budgets but shall be managed through the state budget. Provincial People's Committees shall strengthen supervision and monitoring of the business operations of Lottery Companies to ensure compliance with laws on lottery business and market control measures by the Ministry of Finance; at the same time, based on the lottery revenue collection capacity in 2013 and 2014, provincial People's Committees shall submit to their respective People's Councils for allocation of these revenues to invest in educational, health, and social welfare projects in their localities in accordance with the directives of the Prime Minister and guidelines of the Ministry of Planning and Investment and the Ministry of Finance.

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

1. Ministries, central agencies, provincial people's committees under the central government shall implement the assignment of state budget revenue collection tasks for the year 2014 to subordinate units and lower-level authorities, ensuring that they are at least equal to the state budget revenue estimate assigned by the Prime Minister. In addition to assigning the state budget revenue estimates, ministries, central agencies, and provincial people's committees under the central government shall assign the task of collecting public service revenues to subordinate units (if applicable).

2. The allocation and assignment of state budget revenue estimates must be based on a thorough review, analysis, and evaluation of all sources of newly generated revenues and the results of state budget revenue collection in 2013; taking into account policies and laws related to state budget revenue; forecasting economic growth rates for each sector and field, production and business operations of taxpayers within their jurisdictions; strengthening inspection, supervision, and implementing measures against smuggling, transfer pricing, tax evasion, trade fraud, accelerating tax collection and enforcing tax arrears, limiting new arrears, promptly recovering discovered tax and penalty amounts through inspections and audits; timely and fully collecting into the state budget all tax and land use fee payments due in 2014.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities shall allocate and assign state budget estimates for development investment expenditures (both state budget funds and Government bonds) in accordance with the State Budget Law and laws governing investment management and construction; prioritizing funding for projects and works that have been completed and put into operation but not yet adequately funded; settling construction debts; concentrating funding to complete and accelerate progress on important and key projects; projects expected to be completed in 2014; counterpart ODA funds according to project implementation progress; allocating funds to repay advance payments as decided by the Prime Minister; minimizing the initiation of new projects, only allocating funds for truly urgent projects when sufficient funds have been allocated to address construction arrears in accordance with Directive No. 27/CT-TTg dated October 10, 2012 of the Prime Minister and have investment approval decisions before October 31, 2013, and not allocating funds for projects and works not in compliance with directives and guiding documents issued by the Prime Minister. Investment projects shall be carried out within the planned capital limits, without generating new construction arrears.

In addition to implementing the allocation and transfer of development investment expenditure estimates as mentioned above, provinces and centrally-administered cities need to pay attention to the following matters:

- Ensuring full repayment (including principal and interest) of investment mobilization amounts as stipulated in Clause 3, Article 8 of the State Budget Law that are due for payment in 2014; repaying preferential loan amounts for programs to reinforce irrigation canals, rural transportation infrastructure, village craft infrastructure, aquaculture infrastructure, and the program to raise the ground level above flood levels in the Mekong Delta that are due for payment in 2014. Ensuring adequate funding from local budgets 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.

- The allocation and assignment of state budget estimates for development investment expenditures to subordinate agencies and units and lower-level authorities in the fields of education and training, vocational training, science, and technology shall not be lower than the levels 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 guaranteed by provincial budgets within the five-year plan (2011-2015) approved by the Provincial People's Councils, domestic capital mobilization is allowed, ensuring that the maximum debt level does not exceed 30% of the total domestic construction investment capital of the provincial budget in 2014 as prescribed by the State Budget Law and guiding documents. For Hanoi City, capital mobilization shall be implemented in accordance with Decree No. 123/2004/NĐ-CP dated May 18, 2004 of the Government on special financial and budget mechanisms for Hanoi; for Ho Chi Minh City, it shall be implemented in accordance with Decree No. 124/2004/NĐ-CP dated May 18, 2004 of the Government on special financial and budget mechanisms for Ho Chi Minh City and any amendments or supplements to this decree.

2. Allocation and assignment of state budget estimates for economic and social public services, national defense, security, and administrative management in 2014:

a) Ministries, central agencies, and localities when allocating and assigning state budget estimates for economic and social public 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, adequate funding for implemented policies and systems, actively setting aside resources for legal awareness dissemination work as prescribed by the Law on Popularizing and Promoting Legal Knowledge and implementing the overall plan for simplifying administrative procedures, citizen-related documents, and databases related to population management for the period 2013-2020. At the same time, ensuring strict, economical, and effective budget spending, contributing to achieving socio-economic development goals, ensuring national defense and security, and ensuring sufficient resources to implement social welfare policies.

b) For ministries, central agencies, and localities when allocating and assigning state budget estimates for economic and social public services, national defense, security, and administrative management (including salary reform costs with a base salary of VND 1,150,000 per month) to budget-funded entities, they must ensure accurate alignment with the state budget expenditure estimates 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 and detailed by each expenditure category; the allocation of budget estimates must comply with the regulations on budget expenditure standards and norms as stipulated in the State Budget Law.

In addition, when allocating and assigning budgets to public service units, based on the budget assigned by the Prime Minister, ministries and central agencies shall decide the level of budget allocation for public service units appropriately, ensuring efficiency according to the principle that units with public service revenue and service fee income must strive to increase their self-sufficiency rate from such revenues and fees, so as to reserve state budget 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.

- When allocating and assigning the 2014 budget expenditure for subordinate agencies and units, lower-level authorities in the fields of education and vocational training, and science and technology, it must not be lower than the budget expenditure assigned by the Prime Minister. When allocating and assigning the budget expenditure for the field of education and vocational training, ensure funding for the implementation of tasks at all levels of education, paying particular attention to funding for universal preschool education at age five, funding to support educational expenses and exemption/reduction of tuition fees under Decree No. 74/2013/ND-CP dated July 15, 2013 of the Government. Fully implement policies for the development of preschool education according to Decision No. 60/2011/QD-TTg dated October 26, 2011 of the Prime Minister stipulating certain policies for the development of preschool education during the period 2011-2015 and Decision No. 149/2006/QD-TTg dated June 23, 2006 of the Prime Minister approving the project "Development of Preschool Education during the Period 2006-2015".

- For expenditures on environmental protection services: The provincial People's Committee, based on the budget assigned by the Minister of Finance, policies and regulations, the volume of tasks to be performed, and the actual conditions of the locality, shall submit to the same-level People's Council for decision. Among these, priority should be given to funding for the disposal of medical waste, sanitation in schools, landfill sites, procurement of equipment for waste collection, and addressing hotspots related to the environment.

- For expenditures on health services: During the period when subsidies for night shifts, surgical and procedural allowances, and part of the salary are not included in the price of health services, ministries, central agencies, and localities, when allocating and assigning the state budget to healthcare facilities, must ensure sufficient state budget funding according to current regulations.

- Based on the 2014 budget assigned, provinces and centrally-administered cities shall allocate funds to implement central policies and regulations so that beneficiaries can receive financial support from the beginning of 2014.

3. Allocation and assignment of budget expenditures from targeted supplementary sources to implement national target programs, projects, and tasks in 2014:

Based on the budget for implementing national target programs, important programs, and some other tasks assigned by the Prime Minister, ministries, central agencies, provincial People's Committees, and centrally-administered city People's Committees shall carry out detailed allocations and assignments to subordinate units and lower-level authorities, ensuring thorough savings, focusing on funding key targets and priorities, and ensuring compliance with the objectives and contents of each program and project as assigned by competent authorities. Specifically, for capital investment in national target programs, priority should be given to funding ongoing projects and those to be completed before 2015, followed by new projects to be initiated and completed within 2015; no funding should be allocated for new projects to be completed after 2015. Provinces and centrally-administered cities shall integrate national target program funds on their territories according to prescribed regulations to achieve effective results. In 2014, the Program 135 operational fund (supporting production and maintenance), and the operational fund for implementing poverty reduction policies under Resolution No. 30a/NQ-CP dated December 27, 2008 of the Government (including forest care and protection funding, rice support) shall be allocated within the National Target Program on Sustainable Poverty Reduction. Besides targeted financial support from the central budget, provinces and centrally-administered cities shall proactively allocate local budget funds and other legitimate financial sources to implement these programs.

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. Allocate contingency reserves for local government budgets according to the State Budget Law and not less than the contingency reserve assigned by the Prime Minister to proactively implement disaster prevention, mitigation, and aftermath handling, etc., 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 on its own budget revenue higher than the upper level's allocation according to prescribed regulations, then additional budget expenditure allocations shall correspondingly increase (excluding increases from land use fee revenues), after setting aside 50% for salary reform as prescribed, the remainder should be prioritized for implementing important tasks, policies, and regulations decided by competent authorities, settling construction project debts according to prescribed regulations and directives from the Prime Minister, supplementing local contingency reserves, and increasing reserve funds to maintain flexibility in budget management.

7. Ministries, central agencies, and localities shall assign capital investment plans to project owners in detail down to the Type and Item of the State Budget Classification according to Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Ministry of Finance, project codes according to Decision No. 90/2007/QD-BTC dated October 26, 2007 of the Ministry of Finance, Decision No. 51/2008/QD-BTC dated July 14, 2008 of the Ministry of Finance, and supplementary guidance documents from the Ministry of Finance (if any).

The primary budget unit shall prepare a plan for allocating regular expenditures to subordinate budget-using units, detailing down to Type, Clause, and the code number of the National Target Program issued pursuant to Decision No. 33/2008/QD-BTC dated June 2, 2008, and subsequent supplementary documents of the Ministry of Finance; specifically allocating the 10% savings (if any) as prescribed for salary reform.

For state agencies implementing the self-management mechanism, bearing responsibility for staffing and administrative management expenses according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government, the allocation and detailed budgeting shall be divided into two parts: the part of the state budget allocated to implement the self-management mechanism with responsibility; the part of the state budget allocated without implementing the self-management mechanism with responsibility.

For public service organizations implementing financial self-management and responsibility according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and detailed budgeting for state budget revenue and expenditure shall be based on assigned tasks, classification of public service organizations, and the state budget expense plan ensuring regular operations during the initial year of the stabilization period approved by the competent authority (for public service organizations partially self-financing operational costs and those fully financed by the state budget); the detailed budgeting shall be divided into two parts: the part of the state budget allocated for regular operations, the part of the budget for non-regular activities.

For public service organizations not yet granted the right to financial self-management and responsibility according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and detailed budgeting shall be included in the part of the budget for non-regular activities.

For scientific and technological projects using the state budget 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 detailed budgeting shall be divided into three parts: funding for scientific and technological tasks, regular activity funding, and non-regular activity funding. When allocating detailed budgets for scientific and technological task funding to budget-using units, ministries and central agencies shall allocate funds itemized by each project, clearly stating the allocated and unallocated funds according to 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 system of project funding for scientific and technological projects using the state budget.

Continue to provide regular activity funding for 2014 from the state budget according to the method and standard of 2013 for public scientific and technological organizations stipulated in Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government regarding the self-management and responsibility mechanism 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 public scientific and technological organizations have been approved by the competent authority to switch their operation to a self-funding model for regular activity expenses, they shall implement self-funding for regular activity expenses according to the approved decision.

8. For districts, towns, and wards piloting the absence of People's Councils, the decision on allocation and detailed budgeting shall follow the guidelines set forth in Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance concerning the preparation of budgets, implementation of budgets, and final accounts for districts, towns, and wards without People's Councils.

9. In 2014, implement the Treasury Accounting and Budget Management Information System (TABMIS). Therefore, apart from the allocation and detailed budgeting guidelines provided in this Circular, ministries, central agencies, and localities participating in TABMIS shall comply with the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008 and document No. 3528/BTC-NSNN dated March 23, 2010 of the Ministry of Finance.

Article 4. Implementing the financial mechanism to create sources for implementing the salary and allowance system in 2014 according to the Resolution of the National Assembly, the Decree of the Government, and the Decision of the Prime Minister:

1. Ministries and central agencies when allocating and assigning the state budget to subordinate units shall implement savings of 10% of regular expenses outside salaries and allowances with the nature of salaries, using the retained revenue under the prescribed regime to implement the basic salary of 1,150,000 VND/month, while guiding subordinate units to reserve 40% of the retained revenue under the 2014 regime (except for the health sector at 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, allowances for permanent duty, surgical allowances, procedural allowances if already structured in the service fee for medical examination and treatment) to implement the salary reform system in 2014.

2. People's Committees of provinces and centrally governed cities when allocating and assigning the state budget to lower-level budgets must determine to save 10% of regular expenses in 2014 (excluding salary expenses and allowances with the nature of salaries) ensuring that it is not lower than the level guided by the Ministry of Finance; local people's committees at all levels when allocating and assigning the budget to subordinate units shall not include 10% savings on regular expenses in 2014 (excluding public service units operating under the financial mechanism stipulated 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 the self-management and self-responsibility mechanism for staffing and administrative management costs according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government), to implement the salary reform system in 2014.

3. Localities must use:

+ 50% of the increase in local state budget revenue in 2013 compared to the estimate (excluding the increase in land use fees) assigned by the Prime Minister. In cases where localities have difficulties, the self-balancing ratio from local revenue is low, the increase in revenue in 2013 compared to the estimate assigned by the Prime Minister is small, and for localities facing difficulties in sources when implementing salary reform due to inability to harmonize revenue increases between 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 source for implementing salary reform in 2014; simultaneously compiling and reporting to the Prime Minister the results of implementation;

+ 50% of the increase in local state budget revenue (excluding the increase in land use fees) estimated in 2014 compared to the estimate in 2011 assigned by the Prime Minister;

+ The remaining source for implementing salary reform in 2013 that was not used;

+ 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% savings on the additional regular expense budget (excluding salaries and allowances with the nature of salaries) in the 2012 estimate compared to the 2011 estimate already assigned by the competent authority;

+ 10% savings on the additional regular expense budget (excluding salaries and allowances with the nature of salaries) in the 2013 estimate compared to the 2012 estimate already assigned by the competent authority;

+ 10% savings on the additional regular expense budget (excluding salaries and allowances with the nature of salaries) in the 2014 estimate compared to the 2013 estimate already assigned by the competent authority;

+ 40% of the retained revenue under the 2014 regime; except for the health sector at 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, allowances for permanent duty, surgical allowances, procedural allowances if already structured in the service fee for medical examination and treatment. The retained revenue of administrative agencies and public service units shall not be deducted for direct costs serving collection activities if such revenue is from State-invested work or services or from State-exclusive work or services and has been guaranteed by the State budget for operational costs such as school tuition fees retained by public schools; hospital service fees retained by public hospitals after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, etc. The retained revenue shall be deducted for direct costs serving collection activities if such revenue is from State-invested work or services or from State-exclusive work or services but has not been guaranteed by the State budget for operational costs.

+ Any allocation (if any) of support from the central budget in the 2014 estimate to implement salary reform up to the basic salary of 1,150,000 VND/month.

4. People's Committees of provinces and centrally-administered cities after implementing the above measures to create sources and still lack sufficient sources, the central budget will support to ensure the source for implementation.

In cases where centrally governed provinces and cities have a large surplus in the source for implementing salary reform after ensuring the financial needs for salary reform according to the schedule, they shall report to the Ministry of Finance for consideration and resolution according to point c, Clause 2, Article 1 of Decision No. 383/QĐ-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 on assigning revenue and expenditure tasks of the state budget, submit to the same-level People's Council for deciding the local state budget revenue and expenditure estimates, the provincial budget allocation plan, and the supplementary amount from the provincial budget to lower-level budgets before December 10, 2013. District People's Committees base on the provincial People's Committee's decision on assigning revenue and expenditure tasks of the state budget, submit to the same-level People's Council for deciding the district state budget revenue and expenditure estimates before December 20, 2013. Commune People's Committees base on the district People's Committee's decision on assigning revenue and expenditure tasks of the state budget, submit to the same-level People's Council for deciding the commune state budget revenue and expenditure estimates and the commune budget allocation plan before December 31, 2013 and organize the allocation of regular expenditure estimates according to each Type and Item of the State Budget Classification issued by Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance and any subsequent amendments and supplements to this decision; simultaneously sending a copy to the State Treasury office for payment and expenditure control.

Based on the state budget revenue and expenditure estimates assigned by the competent authority, ministries and central agencies (for the central budget) decide on the allocation and assignment of the state budget to each budget-using unit; local People's Committees at all levels (for the local budget) submit to the same-level People's Council for deciding the state budget revenue estimates on their territory, local state budget expenditure estimates, and the allocation of their own budget estimates to ensure the assignment of state budget revenue and expenditure estimates for 2014 to each budget-using unit before December 31, 2013 and organize the public disclosure of the state budget estimates in accordance with the provisions of the State Budget Law.

The provincial People's Committee shall be responsible for reporting to the Ministry of Finance on the results of allocating and assigning the local state budget within five days from the date when the same-level People's Council decides on the state budget according to Article 40 of Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the State Budget Law, and Point 5.3, Section 5, Part III of Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance; report the level of capital mobilization in 2014 according to Clause 3, Article 8 of the State Budget Law, and the outstanding debt of capital mobilization of the local state budget as of December 31, 2013, to the Ministry of Finance before January 31, 2014; report revenue, expenditure, and the balance of the Financial Reserve Fund according to Point 19.3, Section 19, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance.

2. Based on the revenue and expenditure budget for the year 2014 assigned by the Prime Minister and the People's Committees, the first-level budget units of the central budget and local budgets at all levels shall implement the allocation and assignment of the revenue and expenditure budget to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the State Budget Law, Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance, guiding the implementation of Decree No. 60/2003/NĐ-CP, and supplementary guidance provided in this Circular (reporting to the financial authority using forms 1a, 1b, and 1c attached to this Circular). Among which, note the following points:

a) Within seven working days from the date of receipt of the budget allocation plan, the financial authority must issue a written notification of the audit result. If the financial authority does not provide comments within seven working days, it will be considered as agreeing with the allocation plan submitted by the agency or unit. In case the financial authority agrees with the allocation plan, the head of the agency or unit allocating the budget shall immediately assign the budget to the subordinate budget-using units, simultaneously sending it to the financial authority, the State Treasury at the same level (using forms 2a, 2b, and 2c attached to this Circular), and the State Treasury where transactions take place (sending through the budget-using unit for detailed information). In case the financial authority requests adjustments, within three working days from receiving the financial authority’s document, the agency or unit allocating the budget must accept and adjust the plan and resubmit it to the financial authority for consensus; if there is no agreement on the adjustment content, report to the competent authority for consideration and decision according to Point 1.5, Section 1, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance.

b) In case the first-level budget unit has not completed the allocation of the assigned budget by December 31, 2013, the unit must report to the financial authority at the same level for examination and decision on extending the budget allocation period. The extended budget allocation period shall not exceed January 31, 2014; beyond this deadline, the financial authority shall aggregate reports to the competent authority to reduce the budget expenditure of the unit to supplement the state budget reserve according to government regulations. In cases where the delay is due to objective reasons beyond the unit's authority, such as lack of approval from the competent authority regarding organizational structure, implementation mechanisms, etc., the first-level budget unit must estimate the completion time for the financial authority to extend the allocation period, but not later than March 31, 2014; beyond this deadline, the remaining unallocated budget will be reduced from the unit's budget expenditure to supplement the state budget reserve according to regulations.

c) When allocating and assigning the budget to budget-using units, the first-level budget unit must allocate funds to repay advances and receivables as decided by the competent authority; in case the unit does not allocate the budget for these recoverable amounts, the financial authority shall notify the relevant agencies and units to reallocate, and simultaneously notify the State Treasury at the same level to temporarily suspend funding until the correct allocation is received.

During the execution process, ministries, central agencies, and localities that have additional targeted supplements must promptly allocate and use the funds for their intended purposes in a timely manner; avoid transferring funds to the next year as per the National Assembly Resolution.

d) In case the budget-using unit has not been authorized to assign the budget in January 2014, the financial authority and the State Treasury may temporarily provide funds to carry out expenditures for subordinate budget-using units according to Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003. After January 31, 2014, the State Treasury shall stop providing temporary funds to budget-using units (except in special cases requiring written approval from the same-level financial authority).

Chapter II

ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. Management of Budget Revenue Collection

1. The People's Committees at all levels, Tax Authorities, Customs Authorities, 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.

- Implementing the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Personal Income Tax Law, the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Law Amending and Supplementing Certain Provisions of the Corporate Income Tax Law, the Administrative Violation Handling Law, and new financial and tax policies. Continue to effectively implement tax exemptions and reductions according to the National Assembly Resolution, ensuring compliance with the law, transparency, and creating favorable conditions for taxpayers. At the same time, monitor and grasp the amount of taxes and land use fees extended to taxpayers to ensure full and timely collection into the state budget when they become due.

- 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 legal provisions regarding fees and charges, and policies for mobilizing and using contributions from the people. To ensure that units have sufficient funds to perform their assigned tasks when implementing fee and charge exemptions under Directive No. 24/2007/CT-TTg, provincial and municipal people's committees at the central level shall proactively report to the respective People's Councils to allocate budget funds from local sources to support these units.

- Organize the strict implementation of Directive No. 33/2008/CT-TTg dated November 20, 2008 of the Prime Minister and Directive No. 05/CT-BTC dated December 21, 2011 of the Minister of Finance on strictly implementing fiscal policy and the conclusions and recommendations of auditing and inspection agencies.

2. Tax authorities and customs offices shall strengthen monitoring, inspection, and control over the declaration of goods' names, codes, tax rates, values, quantities, etc., and tax declarations made by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations to take corrective measures.

Timely recover tax arrears from taxpayers, closely coordinate with relevant agencies to enforce tax collection according to the prescribed procedures and regulations; compile and report to competent authorities for final resolution of tax arrears that cannot be recovered. Vigorously carry out tax inspections and audits, focusing on high-risk enterprises for tax evasion, enterprises that have received tax refunds, businesses using illegal invoices, and other activities aimed at preventing revenue losses for the state budget. In industries and sectors with high risks, such as transfer pricing, capital transfers, e-commerce, online business operations, foreign contractors, real estate, finance, banking, etc., fully recover all tax revenues lost due to fraud into the state budget. Promote administrative reform in tax procedures to save time, reduce costs for taxpayers, and create favorable conditions for businesses to develop production and business activities.

3. Ministries, central agencies, and localities should pay attention to directing the management of public assets and land use from planning stages, establishing cadastral records, issuing land use certificates, and transferring land to ensure full and timely revenue collection according to established regulations, especially revenues from land auctions to prevent loss and waste of public assets. Actively reorganize and dispose of state-owned houses and lands in accordance with Decision No. 09/2007/QD-TTg dated January 19, 2007 and Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and budgetary units must operate within the allocated budget estimates; financial agencies and State Treasury shall manage the budget within approved estimates, strictly controlling expenditures to ensure compliance with the purposes, standards, quotas, and state regulations. Notably:

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

- For expenditure estimates from borrowed and grant funds: Implement according to the allocated estimates and mechanisms applicable to domestic funds (except where agreements provide otherwise, in which case they shall be implemented according to the agreements).

- 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 agencies to proactively allocate funds at the beginning of the year for important projects and works in accordance with established 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 authorized bodies.

3. Implement advance appropriations for basic construction investment budgets for the following year in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government and Directive No. 1792/CT-TTg dated October 15, 2011 of the Prime Minister on strengthening management of investments funded by the state budget and government bonds.

4. Regularly organize inspections and evaluations of project progress; for projects not meeting the schedule, timely decisions or reports to competent authorities for adjustments to transfer funds to projects with faster progress and the potential to complete in 2014 but lacking adequate funding.

5. Clearly inform ministries and central agencies of expenditures in foreign currencies in the regular budget estimate for 2014; for equivalent amounts of $500,000 or more annually, ensure payment in foreign currency according to the allocated estimate, while the State Treasury continues to monitor expenditures in domestic currency as allocated to the unit. If exchange rate fluctuations lead to the domestic currency budget being exhausted but the foreign currency budget remaining, the unit shall notify the Ministry of Finance to promptly supplement the domestic currency budget; for amounts less than $500,000 annually, ministries and central agencies may withdraw the budget in foreign currency at the transaction exchange rate, but not exceeding the allocated domestic currency budget.

6. For provinces and centrally-administered cities requiring urgent expenditures outside the budget estimate but unable to delay due to insufficient contingency reserves, they must rearrange expenditures within the allocated budget or use the Financial Reserve Fund to meet the urgent needs. Provincial People's Committees decide 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 the State Budget.

7. Direct relevant agencies and units to cooperate with financial authorities to regularly inspect the implementation of regulations and policies at units and subordinate levels; thoroughly economize on expenditures for state administrative machinery and public services; implement streamlined staffing tied to budgetary allocation mechanisms and funding based on performance; minimize conference, seminar, foreign travel, festival, commemoration, groundbreaking, inauguration, summary event, and other unnecessary expenses; refrain from purchasing official vehicles (except specialized vehicles as prescribed by law); proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for social welfare policies and salary adjustments. In cases where levels or units using the budget are found to be misusing regulations and policies, especially those related to social policies such as poverty alleviation, prompt measures must be taken to ensure that policies are implemented correctly and effectively.

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

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the annual budget estimate assigned, budget-using units shall withdraw expenditure estimates according to established budget expenditure standards and rates issued by competent state authorities and the progress and volume of tasks undertaken; ensuring the principle:

- Personal payment items (salaries, allowances, social benefits, etc.) must ensure monthly payments to individuals receiving salaries and benefits from the state budget. Ministries, central agencies, provincial People's Committees directly under the Central Government shall direct and organize the implementation of salary payments through bank accounts for recipients; State Treasury shall closely coordinate with the State Bank and service providers to strictly implement salary payments through bank accounts for recipients from the state budget in accordance with 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 as stipulated by regulations.

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

a) Subsidies for newspapers and magazines allocated in the budgets of ministries and central agencies: Based on the budget estimates assigned by authorized bodies and the progress of subsidized tasks, newspapers and magazines shall process withdrawal of estimates at the State Treasury for payment in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance guiding the control and settlement of state budget expenditures through the State Treasury.

b) Training funds for Lao and Cambodian students under aid expenditure: Based on the budget estimates assigned by authorized bodies and work requirements, units tasked with training Lao and Cambodian students shall process withdrawal of estimates at the State Treasury for payment in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance.

c) National trade promotion expenditures: Based on the assigned budget and the progress of national trade promotion programs, the Ministry of Industry and Trade shall withdraw estimates at the State Treasury for payment to program sponsors in accordance with Circular No. 88/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the financial mechanism supporting national trade promotion programs from the state budget.

d) Supplementary balance transfers from upper-level budgets to lower-level budgets: Based on supplementary balance transfer estimates from upper-level budgets to lower-level budgets assigned by authorized bodies and expenditure requirements, lower-level financial authorities shall proactively withdraw estimates monthly from the State Treasury of the same level to ensure their own budget balance; specifically, village-level budgets shall withdraw estimates from the State Treasury where transactions take place.

For supplementary balance transfers from the central budget to local budgets, the monthly withdrawal limit shall not exceed one-twelfth of the total annual supplementary balance; however, for the first quarter, withdrawals may exceed the average rate based on work requirements, but the total withdrawal for the first quarter shall not exceed 30% of the annual budget.

If local budgets have already been advanced the next year's supplementary budget from the central budget, these amounts must be recovered from the supplementary balance transfers from the central budget to local budgets in 2014; the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial budget allocation to the locality; the remaining budget shall be evenly distributed throughout the year for withdrawal. The advanced amounts for local budgets shall be recovered as follows:

- For amounts advanced through payment orders, the recovery of such advances will also be carried out through payment orders from the central budget.

- For advances made through budget withdrawal procedures, the State Treasury where transactions occur shall adjust accounting entries from advances to actual central government expenditures and local government supplementary revenues from the central budget.

In special cases requiring accelerated budget withdrawal, the provincial People's Committee must submit a written request to the Ministry of Finance for consideration and decision.

For supplementary balance transfers from upper-level budgets to lower-level budgets within localities, based on revenue capacity and work requirements, the higher-level People's Committee shall specify the monthly withdrawal limits for lower-level budgets to suit local conditions.

Based on the budget withdrawal form of the financial authority (model C2-09/NS attached), the State Treasury where transactions occur shall verify the conditions: included in the assigned budget, within the monthly withdrawal limit, then record the upper-level budget expenditure and lower-level budget revenue according to the supplementary item and the State Budget Schedule.

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.

đ) Targeted supplementary budget transfers from the central budget to the local budget assigned by the Prime Minister at the beginning of the year 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 responsible for implementing the task); referring to the monthly payment results sent by the State Treasury agency where transactions take place to the Department of Finance; the Department of Finance compiles the demand for withdrawing targeted supplementary budget transfers from the central budget to the local budget (according to attached form number 3), accompanied by a budget withdrawal request form (according to attached form C2-09/NS) to send to the State Treasury agency where transactions take place to withdraw targeted supplementary budget transfers from the central budget to the local budget. The maximum amount withdrawn equals the allocated budget estimate for the program or task assigned by the Prime Minister. The Department of Finance is responsible for the level of requested supplementary budget transfers from the central budget to the local budget to implement programs and tasks assigned by the Prime Minister; in cases where funds are withdrawn for use not in accordance with the purpose or used correctly but not fully utilized, 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 cases where the local budget is advanced the supplementary targeted budget transfer from the central budget of the following year (including both investment capital and operating expenses), it needs to be recovered in the supplementary targeted budget transfer from the central budget to the local budget for 2014, the Ministry of Finance will notify the State Treasury to deduct the amount that needs to be recovered immediately in the annual budget estimate, the remaining part will be carried out according to the regulations above to withdraw the budget estimate at the State Treasury. The amount advanced to the local budget will be recovered as follows:

- For amounts advanced through payment orders, the recovery of such advances will also be carried out through payment orders from the central budget;

- For advances made through budget withdrawal procedures, the State Treasury where transactions occur shall adjust accounting entries from advances to actual central government expenditures and local government supplementary revenues from the central budget.

e) Cases of supplementary targeted budget transfers from the central budget to the local budget arising during the implementation of the budget estimate (including the advance of supplementary targeted budget transfers from the central budget to the local budget) shall be implemented as follows:

- Supplementary targeted budget transfers from the central budget to the local budget arising during the implementation of the budget estimate to implement 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 will 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 will withdraw the budget estimate at the State Treasury where transactions take place.

For the advance of supplementary targeted budget transfers from the central budget to the local budget: based on the decision of the competent authority, the Ministry of Finance will issue a notification for the Department of Finance to withdraw the advance budget estimate at the State Treasury where transactions take place. The Department of Finance will prepare a budget withdrawal request form for the advance budget estimate of the following year according to regulations.

- For central budget advances to the local budget, when withdrawing the budget estimates of the advances, temporary receipts and expenditures should be recorded and recovered according to regulations (adjustment entries should be made to actual receipts and expenditures in cases where the advances become supplementary funds for the local budget or reduce temporary receipts of the local budget, reduce temporary expenditures of the central budget in cases where the advances need to be refunded to the central budget).

g) Specifically, for supplementary targeted budget transfers from higher-level budgets to lower-level budgets at various levels of local government (including supplementary targeted budget transfers outside the budget estimate), based on revenue capacity and requirements for task implementation, the People's Committee of the higher level will stipulate the withdrawal of budget estimates for lower-level budgets to suit local realities.

Based on the budget withdrawal request form of the financial agency and the People's Committee of the commune (according to attached form C2-09/NS), the State Treasury where transactions take place will check the conditions: included in the allocated budget estimate, progress of implementation, decisions of the competent authority to supplement during the implementation of the budget estimate; then record expenditures from the higher-level budget and revenues from the lower-level budget according to the content of targeted supplementary expenditures and the State Budget Manual.

Monthly, no later than the 15th day of the following month, the State Treasury (for the central budget) and the provincial and district State Treasuries (for the local budget) will compile and report to the same-level financial agencies on the results of withdrawing supplementary balanced and targeted budget expenditures from the higher-level budget to the lower-level budget in the previous month according to current regulations. In cases where localities withdraw supplementary balanced and targeted budget expenditures not in accordance with regulations, the local State Treasury will notify the same-level financial agency and simultaneously suspend the withdrawal of supplementary balanced and targeted budget expenditures not in accordance with regulations.

Quarterly, the Provincial People's Committee is responsible for compiling and reporting to the Ministry of Finance the situation of implementing central budget supplementary targeted funds to implement policies. In cases where localities fail to comply with reporting regulations or report inaccurately and incompletely, the Ministry of Finance will suspend the allocation of supplementary funds to the locality until the locality provides a complete report.

Regarding accounting entries for supplementary and advance payments from higher-level budgets to lower-level budgets in localities, they shall be implemented according to the regulations for supplementary and advance payments from the central budget to the local budget.

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

a) Expenditure for transferring funds to provide loans under national social policy (poor people, ethnic minorities in particularly difficult circumstances improving housing, developing production, labor export...) 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 capital shares and paying annual fees to international financial organizations (excluding amounts already allocated in the budget estimates of ministries and central agencies that have withdrawn budget estimates at the State Treasury).

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) Additional expenditure for the National Reserve and storage costs for goods in the National Reserve (for important goods assigned 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.

- Complying with budget expenditure standards, norms, and regulations.

- 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 receiving the application for disbursement, within five working days, the financial authority shall examine and verify whether all conditions for expenditure as prescribed are met and issue a payment order on the Tabmis system (central budget entries to be entered by the Ministry of Finance, provincial budgets by the Provincial Department of Finance, and district budgets by the District Finance Office). The State Treasury is responsible for printing the payment order recovered from the system and making payments to the budget beneficiaries according to the content recorded on the payment order and the prescribed regulations. For village-level budget payment orders, the People's Committee of the village shall send a paper copy to the State Treasury where transactions are conducted. In cases where disbursement conditions are not fully met but to ensure the nature and progress of work, the financial authority may temporarily disburse according to the prescribed regulations, or based on the decision of the Minister of Finance (for central budget expenditures) and the Chairman of the People's Committee (for local budget expenditures).

The State Treasury is responsible for verifying the legality and validity of the payment order; based on the content of the payment order, it shall make budget withdrawals, transfer funds to accounts, or provide cash according to the prescribed regulations to pay and settle with organizations and individuals entitled to the budget within the prescribed time frame. If the documents are invalid or illegal, the State Treasury must notify the financial authority within one day (from the date of receipt of the documents) to handle the situation.

4. Regarding the repayment of central government budget, it shall be carried out in accordance with the provisions of 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 and related guidance documents of the Ministry of Finance.

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

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 category, the first-level budget unit shall issue a decision to adjust, submit it to the same-level financial authority for checking the remaining budget balance and implementing the adjustment in Tabmis, and simultaneously send it to the State Treasury where transactions are conducted as a basis for controlling expenditure, issuing, and settling.

For budget-using units required to reduce their budget estimates, the State Treasury conducting transactions shall check and confirm the remaining budget balance, confirm the adjustment for the unit to report to the first-level budget unit (fax or photocopy) to inform other budget-using units that their budget estimates can be increased. For budget-using units whose budget estimates are to be increased, the financial authority shall check and confirm the remaining budget balance, confirm the reduction in budget estimates of related budget-using units before increasing the budget estimate for the unit as requested by the first-level budget unit. If there is no remaining balance to adjust, the budget-using unit shall report to the first-level budget unit to adjust again.

2. In cases where the first-level budget unit is authorized to supplement the budget to implement newly arising tasks, if the supplementary budget decision details the spending category and the executing unit, no allocation plan needs to be submitted to the financial authority for review, but the budget should be directly allocated to subordinate units and notified to the relevant State Treasury to implement; if the supplementary budget decision does not detail the spending category and the executing unit, the first-level budget unit must submit an allocation plan to the financial authority for review within seven working days (from the date of receipt of the supplementary budget assignment decision).

3. In cases where the budget is adjusted from non-autonomous funds to autonomous funds, from non-recurring funds to recurring funds, or adjusting the spending tasks within the scope of the non-autonomous, non-recurring budget funds already noted in the annual budget assignment decision or the supplementary budget assignment decision of the Prime Minister or the Minister of Finance, the unit must obtain the agreement of the financial authority to ensure proper allocation of funds to fulfill the assigned tasks.

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

Ministries, central agencies, and localities must ensure the transfer of funds to the following year in accordance with the provisions of the State Budget Law and the Resolution of the National Assembly.

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

Ministries, central agencies, and localities must organize and direct the full implementation of the Anti-Corruption Law and the Law on Thrift and Prevention of Waste. At the same time, they must promptly and thoroughly address any violations discovered through inspection, audit, and accounting activities; clarify the responsibility of each organization and individual, and enforce accountability systems for heads of budget-using units when there is loss, waste, or improper use of the budget.

Article 12. Implementation of financial transparency and state budget

1. Ministries, central agencies, local authorities shall direct and fully implement the provisions set forth in Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister on the Financial Disclosure Regulations for state budgets at all levels, budgetary units, organizations supported by state budgets, construction investment projects using state budget funds, state-owned enterprises, funds sourced from state budgets, and funds sourced from contributions of the people, as well as Circulars guiding financial disclosure issued by the Ministry of Finance, paying particular attention to:

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

b) Budgetary units shall disclose information in accordance with Circular No. 21/2005/TT-BTC dated March 22, 2005 of the Ministry of Finance guiding the implementation of financial disclosure 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 utilizing state budget capital shall implement disclosure in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005 of the Ministry of Finance guiding the implementation of financial disclosure regulations for the allocation, management, and utilization of construction investment capital from the state budget.

đ) Agencies and units responsible for managing funds sourced from the state budget and funds sourced from contributions of the people shall implement disclosure in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on financial disclosure for funds sourced from the state budget and funds sourced from contributions of the people.

2. Agencies, units, and organizations using state assets shall implement disclosure in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister on the disclosure of management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of 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 reporting systems on the implementation of financial disclosure regulations and submit them to competent authorities for consolidation and monitoring nationwide according to prescribed regulations. Ministries, central agencies, and localities (Provincial Departments of Finance) have the responsibility to report disclosures to the Ministry of Finance immediately after completing the disclosure of the 2014 budget estimates and the 2012 final accounts.

Chapter III

IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from January 1, 2014 and applies to the 2014 budget year.

2. Ministries, central agencies, provincial people's committees, and municipal people's committees directly under the Central Government shall base their directives to subordinate agencies and units and lower-level local governments on the provisions of this Circular to organize its implementation. Any previous regulations that conflict with the provisions of this Circular shall be implemented in accordance with the guidance provided in this Circular. In the process of organizing implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination in resolution./.