Circular No. 206/2015/TT-BTC on the organization of implementing the state budget estimate for 2016

CIRCULAR

Regulations on the organization of implementing the state budget estimate for 2016

Pursuant to Resolution No. 99/2015/QH13 dated November 11, 2015 of the Thirteenth National Assembly on the state budget estimate for 2016;

Pursuant to Resolution No. 101/2015/QH13 dated November 14, 2015 of the Thirteenth National Assembly on the allocation of the central budget for 2016;

Implementing Decision No. Decision No. 2100/QĐ-TTg dated November 28, 2015 of the Prime Minister on the assignment of the state budget estimate for 2016;

Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular on the organization of implementing the state budget estimate for 2016.

PART I

ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2016

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

1. Based on the provisions of Clause 2, Article 75 of the Law on the State Budget No. 83/2015/QH13 adopted by the Thirteenth National Assembly on June 25, 2015, in 2016, continue to implement the stable percentage (%) distribution of revenue between the central budget and local budgets decided by the Standing Committee of the National Assembly in 2011; continue to stabilize the amount of supplementary balance (if any) from the central budget to local budgets at the level decided by the National Assembly in 2015, the amount supplemented to local budgets for salary reform assigned by the Prime Minister to each locality in Decision No. 2100/QĐ-TTg dated November 28, 2015.

Continue to implement environmental protection tax on goods produced domestically as a revenue item shared between the central budget and local budgets; environmental protection tax from import and export activities collected by customs authorities is a revenue item fully enjoyed by the central budget.

Administrative fines according to the Law on Handling Administrative Violations are revenue items fully enjoyed by local budgets; specifically, revenue from administrative fines in the field of road traffic safety, railway, and inland waterway transport is distributed with 70% to the central budget and 30% to local budgets.

Implement the transfer of 100% of late payment penalties managed by tax and customs authorities for entities that delay payments other than state enterprise central and foreign-invested enterprise revenues; transfer 100% of such revenues to local budgets for entities that delay payments other than state enterprise local and non-state sector revenues.

Implement the transfer of 100% of fines and confiscations from criminal offenses according to court decisions and enforcement agencies to the central budget.

The allocation of special consumption tax revenue from imported goods (excluding gasoline) when consumed domestically shall be implemented according to the regulations of the Special Consumption Tax Law as stipulated by the Government.

2. The allocation of revenue sources and expenditure responsibilities between budgets of different levels of local government, the percentage (%) distribution of revenue between local budget levels, and the amount of supplementary balance from higher-level budgets to lower-level budgets in 2016 shall be implemented stably according to the People's Council Resolution and the decision of the People's Committee regarding local budgets during the period of financial stability 2011-2015. Simultaneously, provincial budgets shall supplement balances to implement salary reform according to the resolution of the Provincial People's Council and the decision of the same-level People's Committee.

3. Localities shall balance land use fee revenues in their local budget estimates for investment in economic and social infrastructure construction; at the same time, localities shall use at least 10% of the total land use fee and land rental fee revenues to carry out cadastral work, land registration, issuance of land certificates, construction of land data systems, and registration of changes and correction of land records.

Based on the annual land use plan, the People's Committee of the province shall submit to the same-level People's Council for approval the amount of state budget capital allocated to the Land Development Fund upon establishment, and the specific annual contribution to the Land Development Fund to suit the actual conditions of the locality.

Specifically, for the land use fee of the Ministry of Defense amounting to 3.3 trillion VND in 2016, which has been included in the state budget revenue estimate in Ho Chi Minh City, it will be transferred entirely to the central budget according to Resolution No. 101/2015/QH13 dated November 14, 2015 of the Thirteenth National Assembly on the allocation of the central budget for 2016.

4. Pursuant to Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenue shall not be included in the revenue and expenditure balance of local budgets but shall be managed through the state budget. The People's Committee of the province 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.

Based on the lottery revenue collection capacity in 2015 and 2016, the People's Committee of the province shall submit to the same-level People's Council for allocation of these revenues to ensure sufficient capital for investment in projects in the fields of education, health, and social welfare 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 Transfer of State Budget Revenue Estimates

1. Ministries, central agencies, provincial People's Committees under the Central Government shall implement the transfer of revenue collection tasks for the year 2016 to subordinate units and lower-level authorities, ensuring that the minimum level is equal to or higher than the state budget revenue estimate assigned by the Prime Minister. In addition to transferring the state budget revenue estimates, ministries, central agencies, and provincial People's Committees under the Central Government shall assign public service revenue tasks to subordinate units (if applicable).

2. The allocation and transfer 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 2015; 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 jurisdiction; strengthening tax inspection and audit work, preventing revenue loss, curbing smuggling, commercial fraud, production and sale of counterfeit goods, transfer pricing, tax evasion, enhancing efforts to collect overdue taxes and enforcing tax collection, limiting new arrears, promptly recovering discovered tax amounts and penalties through inspections and audits; timely and fully collecting into the state budget land use fee payments due in 2016.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities allocating and transferring state budget estimates for development investment expenditures from the state budget must comply with the provisions of the State Budget Law 2002 (hereinafter referred to as the State Budget Law) and guiding documents of the State Budget Law, Investment Law, Decree No. 77/2015/NĐ-CP dated September 10, 2015 of the Government on medium-term and annual investment plans, Resolution No. 1023/NQ-UBTVQH13 dated August 28, 2015 of the Standing Committee of the National Assembly promulgating principles, criteria, and allocation standards for development investment funds from the state budget for the period 2016-2020, Decision No. 40/2015/QĐ-TTg dated September 14, 2015 of the Prime Minister promulgating principles, criteria, and allocation standards for development investment funds from the state budget for the period 2016-2020. Priority should be given to allocating funds to accelerate progress and complete national key programs, projects, and works, urgent ongoing investments; prioritizing counterpart funds for ODA projects, projects under Public-Private Partnership (PPP) models, handling accumulated construction debts, and recovering advance funds; the remaining funds should then be allocated to newly initiated projects.

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:

- Allocating sufficient funds (both principal and interest) for investment mobilization according to Clause 3, Article 8 of the State Budget Law and the Public Debt Management Law, which are due for repayment in 2016; repaying preferential loan amounts for implementing the Program to Reinforce Irrigation Canals and Rural Roads, Village Infrastructure, Aquaculture Infrastructure, and the Program to Raise the Ground Level in the Mekong Delta to Prevent Flooding, which are due for repayment in 2016.

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

- Prioritizing allocation of local development investment funds for forest regeneration projects funded annually from the tax revenue on natural timber resources according to regulations.

- For ODA projects managed by localities: Allocating sufficient counterpart funds from the local budget for projects according to commitments.

- Allocating and transferring development investment expenditure estimates to subordinate agencies, units, and lower-level authorities in the fields of education and training, vocational training, science, and technology must not be lower than the levels assigned by the Prime Minister for these fields.

- If there is a need to mobilize capital for constructing economic and social infrastructure projects guaranteed by the provincial budget and included in the five-year (2016-2020) investment plan approved by the Provincial People's Council, domestic capital mobilization is allowed, ensuring that the maximum debt level does not exceed 30% of the total domestic investment construction capital in 2016 of the provincial budget according to the State Budget Law and guiding documents. For certain localities with special fiscal mechanisms, the capital mobilization level will follow the provisions of government decrees.

2. Allocation and Transfer of Public Service Expenditure Estimates:

a) Ministries, central agencies, and localities:

- Allocating and transferring public service expenditure estimates for economic and social affairs, defense, security, administrative management to budget-using units must match the expenditure estimates assigned by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and transferred by the People's Committee, both in total amount and detailed by each spending category; the allocation of expenditure estimates must comply with the financial regulations, standards, and budget expenditure limits stipulated by the State Budget Law, ensuring adequate funding for important tasks prescribed by law, tasks decided by the Government and the Prime Minister, and adequate funding for implemented policies and systems.

- For the fields of education and training, vocational training, science, and technology: Allocating and transferring state budget expenditure estimates for 2016 to subordinate agencies, units, and lower-level authorities must not be lower than the expenditure estimates assigned by the Prime Minister.

- For public health service expenditure: During the year, based on the decision of the competent authority regarding the implementation of medical service prices for health insurance, including salary structures and special allowances, if the income from salaries structured within the service price is insufficient to cover the salary costs according to the regulations, the state budget will continue to support healthcare facilities as prescribed.

- For environmental protection expenses: The provincial People's Committee bases on the budget estimate assigned by the Minister of Finance, policies and regulations, the volume of tasks to be carried out, and the actual conditions of the locality, to submit to the same-level People's Council for decision. Among which, priority should be given to funding for medical waste disposal, school sanitation, waste disposal sites, purchasing equipment for waste collection, and addressing hotspots related to the environment.

b) Based on the budget estimate assigned for the year 2016, provinces and centrally governed cities allocate funds to implement central policies and regulations so that beneficiaries can enjoy them from the first months of 2016. From January 1, 2016, the subsistence allowance for all subjects specified in Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies will be implemented; at the same time, local budgets continue not to allocate funds to support unemployment insurance contributions of workers participating in unemployment insurance (the state supports up to 1% of the monthly salary contribution to unemployment insurance for workers participating in unemployment insurance, guaranteed by the central budget according to the Law on Employment).

c) Ministries, central agencies, and localities proactively allocate resources to carry out legal education and dissemination activities according to the Law on Legal Education and Dissemination, grassroots mediation work according to the Law on Grassroots Mediation, and the implementation of the overall plan to simplify administrative procedures, citizen-related documents, and databases related to population management for the period 2013-2020; allocate local budget resources to review, measure, mark boundaries, create land registry maps, and issue land use rights certificates for forestry and agricultural companies according to Decree No. 118/2014/NĐ-CP dated December 17, 2014 of the Government on restructuring, reforming, developing, and improving the efficiency of forestry and agricultural companies.

3. Allocation and assignment of supplementary budget estimates for implementing national target programs, target programs, and tasks in 2016:

Based on the budget estimates for implementing two National Target Programs, target programs, and some other tasks assigned by the Prime Minister, ministries, central agencies, and provincial people's committees ensure thorough thrift, focusing on allocating funds for key objectives and priorities, ensuring compliance with the goals and contents of each program and project assigned by competent authorities.

Along with financial support from the central budget, provinces and centrally governed cities allocate local budgets and reasonably mobilize other resources as prescribed by law to implement the two National Target Programs on new rural development and sustainable poverty reduction.

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

Ministries, central agencies, and localities detail the allocation to each user unit, detailed by each program and project, and ensure alignment with the total budget estimate assigned by the Prime Minister.

5. Allocation of contingency reserves at all levels of local government according to the State Budget Law and not lower than the level allocated by the Prime Minister to proactively implement disaster prevention, mitigation, and response measures, disease control, etc., as stipulated by 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 estimate higher than the upper level's allocation, then the corresponding additional expenditure budget must be allocated (excluding increases from land use fee revenues). After reserving 50% for salary reform as prescribed, the remaining amount should prioritize important tasks, policies, and regulations decided by competent authorities, settling construction project debts according to prescribed regulations, supplementing local budget reserves, increasing financial reserves to ensure proactive management of the budget.

7. Ministries, central agencies, and localities assign investment plans to project owners in detail down to the Type and Item of the State Budget Manual 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 of the Ministry of Finance (if any).

Level I budget units develop detailed plans for regular expenditure allocation to subordinate budget-using units, detailed down to the Type and Item and National Target Program code issued according to Decision No. 33/2008/QD-BTC dated June 2, 2008 and supplementary documents of the Ministry of Finance.

8. For state agencies implementing the self-management mechanism, bearing responsibility for personnel establishment and administrative management costs according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP, the allocation and assignment of the budget shall be carried out according to the Circular Jointly Issued No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs on the self-management system and bearing responsibility for administrative management costs for state agencies.

For some public universities when they commit to fully self-funding their regular and investment expenses, comprehensive self-management and full responsibility shall be implemented according to Resolution No. 77/NQ-CP dated October 24, 2014 of the Government on piloting reforms in the operation mechanisms of public universities for the period 2014-2017.

9. For public service units that implement self-management and self-responsibility for financial matters in accordance with Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the mechanism of self-management for public service units, Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights to self-management and self-responsibility for the implementation of tasks, organizational structure, staffing, and finance for public service units, and other decrees of the Government on the mechanism of self-management for public service units in specific fields, the allocation and assignment of state budget revenue and expenditure estimates shall be based on assigned tasks, classification of public service units, state budget estimates ensuring regular operations during the first year of the stabilization period approved by the competent authority (for public service units that self-fund regular expenses and investment expenses, self-fund regular expenses, partially self-fund regular expenses, and public service units funded by the State for regular expenses); detailed estimates divided into two parts: part of the state budget estimate for funding regular expenses, part of the detailed estimate for non-regular tasks.

For public service units that have not been granted the right to self-management and self-responsibility for financial matters in accordance with Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and assignment of expenditure estimates shall be included in the detailed estimate for non-regular tasks.

10. For scientific and technological projects using the state budget in accordance with 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; Decree No. 08/2014/NĐ-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology; Decree No. 95/2014/NĐ-CP dated October 17, 2014 of the Government on investment and financial mechanisms for scientific and technological activities, the allocation and assignment of detailed expenditure estimates shall be divided into three parts: funds for implementing scientific and technological tasks, regular operational funds, and non-regular funds. When assigning detailed expenditure estimates for implementing scientific and technological tasks to budget-using units, ministries and central agencies shall allocate them item-by-item according to each project, clearly stating the allocated funds and unallocated funds in accordance with 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 allocated funds for scientific and technological projects using the state budget.

Regular operational funds from the state budget of scientific and technological organizations shall be allocated and assigned in accordance with Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the mechanism of self-management and self-responsibility for public scientific and technological organizations, 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 Circular Joint No. 121/2014/TTLT-BTC-BKHCN dated August 25, 2014 of the Ministry of Finance and the Ministry of Science and Technology guiding the preparation, management, use, and settlement of funds for regular tasks according to the functions of public scientific and technological organizations.

11. In 2016, continue to implement the Treasury Accounting and Budget Management Information System (TABMIS). Therefore, in addition to the allocation and assignment of detailed expenditure estimates guided 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 2016 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, based on the state budget estimate assigned to them, shall balance and arrange tasks to allocate the budget estimate down to each budget-using unit to ensure that these units have sufficient sources to adjust the basic salary level in 2016. The central state budget will not supplement outside the allocated estimate for ministries and central agencies to carry out this task.

2. People's Committees of provinces and centrally-administered cities when allocating and assigning the state budget estimate to lower-level budgets must determine to save 10% of regular expenditure in 2016 (excluding salary expenses with the nature of salary) according to the general annual regulations to create sources for salary reform, ensuring that it does not fall below the level assigned by the Ministry of Finance.

3. In addition to the 10% savings on regular expenditure mentioned in Clause 2 of this Article (excluding salary expenses with the nature of salary), localities shall implement additional savings of 10% on regular expenditure, ensuring that it does not fall below the level assigned by the Ministry of Finance from the budget estimate stage and retain the savings at all levels of the budget before allocating the budget estimate to local agencies and units to arrange expenditures for salary reform in 2016.

Local People's Committees when allocating and assigning the budget estimate to subordinate units shall not include the 10% savings on regular expenditure mentioned in Clause 2 and Clause 3 of this Article (excluding public service units operating under the financial mechanism prescribed in Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government, Decree No. 115/2005/ND-CP dated September 5, 2005, Decree No. 96/2010/ND-CP dated September 20, 2010 of the Government amending and supplementing some articles of Decree No. 115/2005/ND-CP, and state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management costs according to Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government amending and supplementing some articles of Decree No. 130/2005/ND-CP) to implement salary reform in 2016.

4. Sources for implementing salary reform in 2016 of localities include:

- 50% increase in local budget revenue in 2015 compared to the estimate (excluding land use fees) assigned by the Prime Minister;

- 50% increase in local budget revenue (excluding land use fees) estimated in 2016 compared to the estimate in 2011 assigned by the Prime Minister;

- Sources for implementing salary reform from previous years up to 2015 that have not been used and transferred over;

- 10% savings on regular expenditure (excluding salary and salary-like expenses) estimated in 2011 which has been assigned by the competent authority;

- 10% savings on the regular expenditure budget estimate (excluding salary and salary-like expenses) for increased expenditure in 2012 compared to the budget estimate for 2011 which has been assigned by the competent authority;

- 10% savings on the regular expenditure budget estimate (excluding salary and salary-like expenses) for increased expenditure in 2013 compared to the budget estimate for 2012 which has been assigned by the competent authority;

- 10% savings on the regular expenditure budget estimate (excluding salary and salary-like expenses) for increased expenditure in 2014 compared to the budget estimate for 2013 which has been assigned by the competent authority;

- 10% savings on the regular expenditure budget estimate (excluding salary and salary-like expenses) for increased expenditure in 2015 compared to the budget estimate for 2014 which has been assigned by the competent authority;

- 10% savings on the regular expenditure budget estimate (excluding salary and salary-like expenses) for increased expenditure in 2016 compared to the budget estimate for 2015 which has been assigned by the competent authority;

- 10% additional savings on the regular expenditure budget estimate in 2016 (excluding salary and salary-like expenses) which has been assigned by the competent authority;

- A portion of the revenue retained according to the regime in 2016 must be set aside to create sources for salary reform as stipulated;

- The amount of support from the central budget already arranged in the 2016 budget estimate (if any) to implement salary reform;

5. After implementing the above measures to create sources, if the People's Committees of provinces and centrally-administered cities still lack sufficient sources, the central budget will provide support to ensure the necessary sources.

In cases where provinces and centrally-administered cities have surplus sources for salary reform after ensuring the required funds 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. Time for allocation, assignment of budget estimates and entry into the Tabmis system

1. The People's Committee of the province shall base on the Prime Minister's decision on assigning revenue and expenditure tasks to decide the local budget estimates, the provincial budget allocation plan, and the level of supplementary funding from the provincial budget to lower-level budgets. The People's Committee of the district shall base on the provincial People's Committee's decision on assigning revenue and expenditure tasks to decide the district budget estimates. The People's Committee of the commune shall base on the district People's Committee's decision on assigning revenue and expenditure tasks to decide the commune budget estimates and the commune budget allocation plan, and implement the regular expenditure budget allocation according to each Type, Clause of the State Budget Item List issued under Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance and subsequent amendments and supplements thereto (if any), while sending a copy to the State Treasury where transactions take place as the basis for payment and expenditure control. The time for deciding budget estimates and allocation plans at all levels shall be carried out in accordance with the provisions of the State Budget Law and guiding documents.

Based on the assigned revenue and expenditure budget estimates, ministries and central agencies (for the central budget) shall decide on the allocation and assignment of budget estimates to each budget-using unit; People's Committees at all levels (for the local budget) shall submit to the same-level People's Council to decide on the national budget revenue estimates within their jurisdiction, local budget expenditure estimates, and their own budget allocation plans to ensure the time for assigning revenue and expenditure budget estimates for the year 2016 to each budget-using unit in accordance with the State Budget Law and guiding documents; organize the public disclosure of budget estimates in accordance with the State Budget Law and guiding documents and as provided for in Article 12 of this Circular.

The provincial People's Committee shall be responsible for reporting the results of the allocation and assignment of local budget estimates to the Ministry of Finance no later than five days after the same-level People's Council decides on the budget estimates 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 State Budget Law 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 amount of capital mobilized in 2015 as stipulated in Clause 3, Article 8 of the State Budget Law, the outstanding debt of local government capital mobilization as of December 31, 2015 to the Ministry of Finance before January 31, 2016; report revenue, expenditure, and the balance of the Financial Reserve Fund in accordance with 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 2016 revenue and expenditure budget estimates assigned by the Prime Minister and the People's Committee, the first-level budget estimate units of the central budget and local budgets at all levels shall allocate and assign revenue and expenditure budget estimates to subordinate budget-using units in accordance with the provisions of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law, 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 in this Circular (reporting financial authorities using forms 1a, 1b, 1c attached to this Circular). Among which, note the following points:

a) Within seven working days from the date of receipt of the budget estimate allocation plan, the financial authority must issue a notification of the review result. If more than seven working days have passed without the financial authority providing feedback, it is considered to agree with the allocation plan sent by the agency or unit. In case the financial authority agrees with the allocation plan, the head of the allocating agency or unit shall immediately assign the budget estimates to subordinate budget-using units, simultaneously sending them to the financial authority and the same-level State Treasury (using forms 2a, 2b, 2c attached to this Circular) and the State Treasury where transactions take place (sending through the budget-using unit for detailed units). In case the financial authority requests adjustments, within three working days from receiving the financial authority's document, the agency or unit 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 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 case the first-level budget estimate unit has not completed the allocation of assigned budget estimates by December 31, 2015, the unit must report to the same-level financial authority for consideration and decision on extending the allocation period. The extended allocation period shall not exceed January 31, 2016; beyond this deadline, the financial authority shall compile a report to the competent authority to reduce the unit's expenditure budget to supplement the budget reserve as prescribed by the Government. In cases due to objective reasons beyond the unit's authority such as lack of approval from the competent authority regarding organizational structure, mechanisms for implementing tasks, etc., the first-level budget estimate unit must forecast the completion time for the financial authority to extend the allocation period, but not later than March 31, 2016; beyond this deadline, the remaining unallocated budget will be reduced from the unit's expenditure budget to supplement the budget reserve as prescribed.

c) When allocating and assigning budget estimates to budget-using units, the first-level budget estimate unit must allocate to repay previously advanced amounts and receivables as decided by the competent authority; in case the unit does not allocate budget estimates for these recoverable amounts, the financial authority shall notify relevant agencies and units to reallocate, and simultaneously notify the same-level State Treasury to temporarily withhold funds until receiving the correct allocation as prescribed.

During the management process, ministries, central agencies, and localities that have been supplemented with objectives must promptly allocate and use funds for their intended purposes in a timely manner.

d) In the month of January 2016, if budget-using units have not yet been assigned budgets by competent authorities, financial agencies and the State Treasury shall temporarily provide funds to implement expenditure tasks for subordinate budget-using units in accordance with Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2016, the State Treasury will stop providing temporary funding to budget-using units (except in special cases requiring written approval from the same-level financial agency).

3. The incorporation of the budget into the Tabmis system shall be carried out in accordance with Circular No. 107/2008/TT-BTC dated November 18, 2008 and Circular No. 123/2014/TT-BTC dated August 27, 2014 of the Ministry of Finance.

Chapter II
ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. Management of Budget Revenue Collection

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

- Continuing to effectively implement laws on taxation that have been amended and supplemented and are now in effect. Timely implementation of new financial and tax policies from the date they are issued.

- Implementing comprehensive measures to execute Resolution No. 19/NQ-CP dated March 12, 2015 of the Government regarding key tasks and solutions to continue improving the business environment and national competitiveness for the years 2015-2016. Implementing interlinked electronic document transmission from the Government to provincial, district, and commune levels in accordance with Resolution No. 36a/NQ-CP dated October 14, 2015 on the Digital Government; applying information technology closely connected with administrative reform and tasks and solutions to enhance competitiveness and improve the business environment;...

- Strictly implementing 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 regarding the strict implementation of fiscal policy and conclusions and recommendations of auditing and inspection agencies.

2. Tax Authorities and Customs Departments shall strengthen monitoring, inspection, and control over tax declarations by organizations and individuals in accordance with tax laws, declaration of goods names, codes, tax rates, values, quantities, etc., to promptly identify incorrect, incomplete declarations, and tax evasion. Strengthening tax inspection and collection efforts; intensifying management of tax arrears and enforcement of tax collection to ensure timely and full collection of taxes, fees, and other revenues into the State Budget. Intensifying management of VAT refunds, conducting pre-refund inspections for 100% of high-risk cases, promptly identifying and strictly handling fraudulent activities and abuse of refund policies, and embezzlement of state funds. Organizing reviews of mineral exploitation permits to ensure timely and full collection of revenue from mineral exploitation rights. Reviewing and clearly identifying entities currently receiving land allocation or lease from the state, especially projects that have completed their preferential periods, to determine financial obligations and ensure timely and full payment into the State Budget.

3. Ministries, central agencies, and localities should pay attention to directing the management of public assets, particularly the issuance of land use certificates, land allocation, and leasing; transfer and lease of public asset exploitation rights; disposal of public assets; and auctioning of public assets and land use rights to ensure full and timely revenue into the State Budget according to prescribed regulations, avoiding loss and waste of public assets. Accelerating the reorganization and disposal of state-owned houses and land in accordance with Decision No. 09/2007/QĐ-TTg dated January 19, 2007, Decision No. 140/2008/QĐ-TTg dated October 21, 2008, and Decision No. 71/2014/QĐ-TTg dated December 17, 2014 of the Prime Minister; reviewing, inspecting, and urging the implementation of approved reorganization and disposal plans.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and budget-using units shall carry out budget expenditures within the scope of the allocated budget; financial agencies and the State Treasury shall manage the budget within the approved budget range, strictly controlling expenditures to ensure compliance with the purpose, standards, quotas, and state regulations. Notably:

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

- For expenditures from borrowed funds and aid in cash: Implement according to the allocated budget and mechanisms similar to domestic funds (unless otherwise specified in the agreement, then follow the agreement).

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

+ Expenditures from borrowed funds: Within the allocated budget range. If there is a need to supplement the State Budget expenditure from ODA and concessional loans, ministries, central agencies, and localities shall report to the Ministry of Planning and Investment (for development investment loans) and the Ministry of Finance (for public service loans) for consolidation and submission to the Prime Minister for approval before reporting to the Standing Committee of the National Assembly for consideration and decision.

+ Expenditures from aid: Based on actual disbursements.

2. Direct relevant agencies to cooperate with financial agencies to proactively allocate capital for important projects from the beginning of the year in accordance with regulations, especially for the construction and repair of dyke, irrigation, disaster prevention, disease control, flood recovery, and relocation projects from dangerous landslide areas as decided by competent authorities.

3. 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 funding to projects with faster progress and the potential to be completed in 2016 but have not been adequately funded.

4. In the annual regular expenditure budget allocated to Ministries and central agencies in 2016, the Ministry of Finance shall clearly inform the foreign currency expenditures so that units can proactively implement them. For equivalent funds of 500,000 USD or more per year, foreign currency expenditures will be guaranteed according to the allocated budget. During the implementation process, the State Treasury will still control according to the domestic currency expenditure budget allocated to the unit. In cases where exchange rate fluctuations lead to the domestic currency expenditure budget being exhausted while the foreign currency expenditure budget remains, the unit shall report to the Ministry of Finance to promptly supplement domestic currency funds; in cases where the amount of funds is less than 500,000 USD per year, Ministries and central agencies may withdraw the foreign currency budget according to the accounting exchange rate at the time of transaction, but not exceeding the allocated domestic currency budget.

5. For provinces and centrally-administered cities if there is a need for urgent expenditures outside the budget but cannot be delayed due to insufficient contingency reserves, they must rearrange expenditures within the allocated budget or use the Financial Reserve Fund to meet such urgent needs. 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.

6. For land use revenue and other sources of income tied to specific expenditure tasks, localities should base their management on the allocated budget and actual collection progress. If it is anticipated that revenue will decrease compared to the budget and the local budget cannot make up for this shortfall from other increased revenues, then they must proactively review, cut, or delay the progress of projects and programs funded from these revenues.

7. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of regulations and policies in units and subordinate levels; thoroughly economize on regular expenditures of each ministry, sector, and locality; minimize conference, seminar, and ceremonial expenses; limit the allocation of funds for overseas research and surveys, car purchases, and expensive equipment; gradually implement vehicle cost-sharing for certain positions. Organize elections for the National Assembly and People's Councils at all levels in a spirit of thorough economy, promoting administrative reform in state budget management; proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for social welfare policies and salary adjustments, and preventing arrears in salaries for civil servants, public officials, and social security policies.

In cases where it is found that levels and units using the budget are not complying with 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 disbursement and payment of funds

1. For budget-using units:

Based on the allocated annual budget, budget-using units shall withdraw expenditure budgets according to established budget expenditure standards and the progress and volume of assigned tasks; 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, 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 in accordance with Directive No. 20/2007/CT-TTg dated August 24, 2007 of the Prime Minister.

- Timely remit contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the Social Insurance agency in accordance with the law.

- Payments for seasonal or occasional items such as basic construction investment, large-scale procurement and repairs, and other non-recurring items shall be made according to the progress and volume of work as stipulated.

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 complete withdrawal procedures at the State Treasury to be paid according to Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance guiding the control and payment of state budget expenditures through the State Treasury;

b) Training costs for Lao and Cambodian students under aid expenditure: Based on the budget allocated by the competent authority and training requirements, units responsible for training Lao and Cambodian students shall complete withdrawal procedures at the State Treasury to be paid according to Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance;

c) For national trade promotion expenses: The Ministry of Industry and Trade and its subordinate units shall withdraw the budget estimate at the State Treasury based on the allocated budget estimate and the progress of national trade promotion programs, to make advance payments or settle expenses according to Circular No. 171/2014/TT-BTC dated November 14, 2014, issued by the Ministry of Finance, guiding the financial mechanism for supporting from the state budget to implement national trade promotion programs.

d) For national tourism promotion expenses: The Ministry of Culture, Sports and Tourism and its subordinate units shall withdraw the budget estimate at the State Treasury based on the allocated budget estimate and the progress of implementing tasks under the National Tourism Promotion Program, to make advance payments or settle expenses according to Joint Circular No. 163/2014/TTLT-BTC-BVHTTDL dated November 12, 2014, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism, guiding the financial management mechanism for the National Tourism Promotion Program for the period 2013-2020.

đ) Expenses for ordering the production of documentary films, scientific films, animated films, and feature films according to the policy of the State.

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

For supplementary balance transfers from the central budget to local budgets, the monthly withdrawal amount in principle should not exceed 1/12 of the total annual supplementary balance transfer amount; however, 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 must not exceed 30% of the annual budget estimate.

In cases where local budgets have been advanced the next year's supplementary budget estimates from the central budget, which need to be recovered in the 2016 supplementary balance transfer from the central budget to local budgets, the Ministry of Finance will notify the State Treasury to deduct the recovery amount from the initial annual budget estimate already allocated to the locality; the remaining budget estimate will be evenly distributed throughout the year for withdrawal. The advanced amount for local budgets 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 amounts advanced through budget withdrawal, the State Treasury where transactions take place will adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget supplemented from the central budget.

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

For supplementary balance transfers from higher-level budgets to lower-level budgets within localities, based on revenue capacity and implementation requirements, the higher-level People's Committee will stipulate the monthly withdrawal amounts for lower-level budgets to suit local realities.

Based on the budget withdrawal slip of the financial agency (according to Model C2-11/NS attached to Circular No. 08/2013/TT-BTC dated January 10, 2013, issued by the Ministry of Finance), the People's Committee of the commune; the State Treasury where transactions take place will check the conditions: included in the allocated budget estimate, within the monthly withdrawal limit, then record the expenditure from the higher-level budget and receipt from the lower-level budget according to the content of the supplementary item and the State Budget Manual.

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.

g) Targeted supplementary transfers from the central budget to local budgets assigned by the Prime Minister in the annual budget estimate shall be implemented as follows: based on the allocated budget estimate, the temporarily available funds according to the system 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 results of monthly payments sent by the State Treasury where transactions take place to the Department of Finance; the Department of Finance compiles the demand for withdrawing targeted supplementary transfers from the central budget to the local budget (according to Model 3 attached), along with the budget withdrawal slip (according to Model C2-11/NS attached to Circular No. 08/2013/TT-BTC dated January 10, 2013, issued by the Ministry of Finance), and sends it to the State Treasury where transactions take place to withdraw targeted supplementary transfers from the central budget to the local budget. The maximum withdrawal amount equals the budget estimate assigned by the Prime Minister for the program and task. The Department of Finance is responsible for the proposed amount of targeted supplementary transfers 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 for the intended purpose but not fully utilized, they must be returned to the central budget, with a maximum repayment period of 30 days.

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 local budgets have been advanced the next year's targeted supplementary budget estimates from the central budget (including both investment capital and operating expenses), which need to be recovered in the 2016 targeted supplementary balance transfer from the central budget to local budgets, the Ministry of Finance will notify the State Treasury to deduct the recovery amount immediately from the initial annual budget estimate, and the remaining amount will be withdrawn from the State Treasury according to the above regulations. The advanced amount for local budgets 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 amounts advanced through budget withdrawal, the State Treasury where transactions take place will adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget supplemented from the central budget.

h) In cases where targeted supplementary funds from the central budget to the local budget arise during the process of organizing and implementing the budget estimate (including advance payments of targeted supplementary funds from the central budget to the local budget) shall be carried out as follows:

- Targeted supplementary funds from the central budget to the local budget arising during the process of organizing and implementing the budget estimate for the purpose of carrying out tasks related to disaster prevention, mitigation, firefighting, disease control, or other urgent and important tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to supplement 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 where transactions take place.

For advance payments of targeted supplementary funds 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 payment budget estimate at the State Treasury where transactions take place. The Department of Finance shall prepare a withdrawal notice for the advance payment budget estimate for the following year according to regulations.

- For advance payments from the central budget to the local budget, when withdrawing the advance payment estimates, temporary receipts and expenditures shall be recorded and recovered according to regulations (adjustment entries shall be made to actual receipts and expenditures in the case of conversion to supplementary funds for the local budget or reduction of temporary receipts from the local budget and reduction of temporary expenditures from the central budget in the case of repayment of advance payments to the central budget).

i) Specifically, for targeted supplementary funds from higher-level budgets to lower-level budgets at various levels of local government (including supplementary funds outside the initial budget allocation), based on revenue capacity and implementation requirements, the People's Committee of the higher level shall stipulate the withdrawal of budget estimates for the lower-level budget to suit the actual situation at the local level.

Based on the budget estimate withdrawal notice from the financial agency, the People's Committee of the commune (according to model number C2-11/NS attached to Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance), the State Treasury where transactions take place shall check the conditions: included in the allocated budget estimate, progress in 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 the targeted supplementary expenditures and the State Budget Manual.

On a monthly basis, 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 same-level financial agencies on the results of withdrawing supplementary balance adjustment and targeted supplementary budget estimates from the higher-level budget to the lower-level budget in the previous month according to current regulations. In cases where localities withdraw supplementary balance adjustment and targeted supplementary budget estimates incorrectly, the local State Treasury shall notify the same-level financial agency and temporarily suspend the withdrawal of supplementary balance adjustment and targeted supplementary budget estimates that are not in accordance with regulations.

On a quarterly basis, the Provincial People's Committee shall be responsible for compiling and reporting to the Ministry of Finance on the implementation of central budget supplementary funds for policy implementation. In cases where localities fail to comply with reporting regulations or report inaccurately and incompletely, the Ministry of Finance will suspend the provision of supplementary funds until the locality provides a complete report.

Regarding accounting entries for supplementary and advance payments from higher-level budgets to lower-level budgets at the local level, 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) Transfers of funds for social policy loans (for poor people, ethnic minorities in difficult circumstances to improve housing, develop production, export labor...) and other programs and projects as decided by the Prime Minister;

b) Transfers of funds to the Vietnam Social Security for pension and social insurance benefit payments;

c) Contributions to shares and annual premiums for international financial organizations (excluding amounts already allocated in the budget estimates of ministries and central agencies to withdraw at the State Treasury);

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

đ) Subsidies for interest rate differences on state investment credit and preferential credit policies for poor households, ethnic minorities, and policy beneficiaries;

e) Investment promotion expenses;

g) Support for public utility enterprises and defense enterprises;

h) Supplementary national reserve expenditures and storage costs for national reserves (for important goods entrusted by the state to enterprises for storage);

i) East Sea - island target program expenditures to ensure national defense and security in maritime and island areas (funds allocated to ministries and sectors for implementation);

k) Expenditures for special tasks and other expenditures authorized by payment orders from public security and defense agencies according to decisions of competent authorities;

l) Expenditures to ensure operations for Party of Vietnam agencies;

m) Emergency foreign aid expenditures of the state; expenditures to support other regions to mitigate disaster consequences, floods, and disease prevention;

n) Price subsidies, fare subsidies, sponsorships, and orders under state policies, or to fulfill state tasks assigned to enterprises and units that do not regularly transact with the State Treasury (except for the contents mentioned in Clause đ, Article 8 of this Circular);

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, the financial agency shall examine and verify whether all conditions for disbursement as prescribed are met within five working days, and issue a payment order on the Tabmis system (the central budget to be entered by the Ministry of Finance, the provincial budget by the Provincial Department of Finance, and the district budget by the District Finance Office). The State Treasury shall print out the payment order recovered from the system and make payments to the budget beneficiaries according to the content recorded on the payment order and in accordance with the prescribed regulations. In the case of village budgets, the People's Committee of the commune shall send a paper copy of the payment order to the State Treasury at the transaction location. If the disbursement conditions are not fully met but it is necessary to ensure the nature and progress of the work, the financial agency may temporarily disburse according to the prescribed regulations, or based on the decision of the Minister of Finance (for central budget tasks) and the Chairman of the People's Committee (for local budget tasks).

The State Treasury is responsible for verifying the legality and validity of the payment orders; based on the content of the payment orders, it shall draw down funds from the budget, transfer money into accounts, or provide cash according to the prescribed regulations to pay and settle accounts for organizations and individuals entitled to the budget within the time frame stipulated by the regulations. In cases where the supporting documents are invalid or illegal, the State Treasury must notify the financial agency of this fact no later than one day (from the date of receipt of the documents) so that appropriate action can be taken.

4. Regarding the payment of debts from the central 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, and Circular No. 196/2013/TT-BTC dated December 18, 2013, issued by the Ministry of Finance to supplement Circular No. 107/2008/TT-BTC dated November 18, 2008, which stipulates certain points regarding the management and operation of the state budget, and other guiding 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 or detailed allocation by spending categories assigned, the first-level budget entity shall issue a decision to adjust the budget estimate, submit it to the same-level financial agency for checking the remaining budget balance, and implement the adjustment in the Tabmis system, while also sending it to the State Treasury at the transaction location as a basis for controlling expenditures, disbursing, and settling accounts.

For budget-using units required to reduce their budget estimates, the State Treasury at the transaction location shall check and confirm the remaining budget balance, confirm the adjustment, and have the budget-using unit report to the first-level budget entity (fax or photocopy) to inform other budget-using units of the adjustment increase in their budget estimates. For budget-using units whose budget estimates are increased, the financial agency shall check and confirm the remaining budget balance, confirm the reduction adjustment made by related budget-using units before increasing the budget estimate for the unit as requested by the first-level budget entity. In cases where there is no longer sufficient balance to make adjustments, the budget-using unit shall report to the first-level budget entity to make adjustments accordingly.

2. In cases where the first-level budget entity is authorized to allocate additional budget estimates to implement newly arising tasks, if the supplementary budget decision details the spending category and implementing unit, it is not necessary to prepare a distribution plan for review by the financial agency, but rather directly allocate the supplementary budget estimate to subordinate units and notify the relevant State Treasury to implement; if the supplementary budget decision does not detail the spending category and implementing unit, the first-level budget entity must prepare a distribution plan and submit it to the financial agency for review within seven working days (counted from the date of receipt of the supplementary budget allocation decision).

3. In cases where the budget estimate is adjusted from non-autonomous funds to autonomous funds, from non-recurring funds to recurring funds, or within the scope of the allocated non-autonomous and non-recurring funds but already noted in the budget allocation decision at the beginning of the year or the supplementary budget allocation decision during the year by the Prime Minister or the Minister of Finance, the unit must obtain the agreement of the financial agency to ensure that the funds are properly allocated to fulfill the assigned tasks.

4. In cases where the budget estimate is adjusted between Vietnamese agencies abroad, it shall be carried out in accordance with the provisions of Circular No. 146/2013/TT-BTC dated October 22, 2013, issued by the Ministry of Finance, which stipulates the financial and asset management system for Vietnamese agencies abroad.

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

Ministries, central agencies, and localities shall strictly manage the transfer of funds to the following year in accordance with the Resolution of the National Assembly.

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

Ministries, central agencies, and localities shall organize and direct the full implementation of the Anti-Corruption Law and the Law on Thrift and Combating Wastefulness. At the same time, they shall promptly and thoroughly handle any violations discovered through inspection, audit, and investigation; clarify the responsibility of each organization and individual, and enforce the accountability system for the heads of budget-using units when there is loss, waste, or improper use of the budget contrary to regulations and policies.

Article 12. Implementation of financial transparency and state budget

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 on the Regulations on Financial Transparency for all levels of the state budget, budgetary units, organizations supported by the state budget, investment construction projects using state budget funds, state-owned enterprises, funds sourced from the state budget, and funds sourced from contributions of the people, and Circulars guiding the implementation of financial transparency issued by the Ministry of Finance, paying particular attention to:

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

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

c) State-owned enterprises shall implement transparency in accordance with the provisions of Circular No. 29/2005/TT-BTC dated April 14, 2005 of the Ministry of Finance guiding the Regulations on Financial Transparency for state-owned enterprises.

d) Agencies and units utilizing state budget development capital shall implement transparency in accordance with the provisions of Circular No. 10/2005/TT-BTC dated February 2, 2005 of the Ministry of Finance guiding the implementation of the Regulations on Financial Transparency for the allocation, management, and utilization of basic construction investment funds from the state budget.

đ) Agencies and units managing funds sourced from the state budget and funds sourced from contributions of the people shall implement transparency 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 funds sourced from contributions of the people.

2. Promote the publication of public information through mass media on cases of tax evasion, tax fraud, and delayed tax payment beyond the prescribed deadlines under the Law on Tax Administration.

3. Publicize expenditures for ceremonial events, conferences, seminars, festivals, groundbreaking ceremonies, and overseas trips; every six months and annually, ministries, central agencies, and localities shall report on the use of funds (budget allocations, fund distribution, usage, number of overseas delegations) to the Ministry of Finance for consolidation and reporting to the competent authority.

4. Agencies, units, and organizations using state assets shall implement transparency in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister on the Public Disclosure of Management and Utilization of State Assets in Government Agencies, Publicly Funded Organizations, and Units Entrusted with the Management and Utilization 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 the reporting system on the implementation of transparency regulations and submit reports to competent authorities for consolidation and evaluation nationwide according to the prescribed regulations. Ministries, central agencies, and localities (Provincial Departments of Finance) have the responsibility to submit public reports to the Ministry of Finance immediately after implementing the annual budget plan for 2016 and finalizing the budget for 2014.

Chapter III
IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from January 1, 2016 and applies to the 2016 fiscal year.

2. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, the new documents shall apply.

3. Ministries, central agencies, People's Committees of provinces and centrally governed cities 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 implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination and resolution./.