Circular No. 211/2014/TT-BTC on the organization of implementing the state budget estimate for 2015

CIRCULAR

Article 24Regarding the organization and implementation of the state budget for 2015

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Pursuant to Resolution No. 78/2014/QH13 of the Thirteenth National Assembly dated November 10, 2014 on the state budget estimate for 2015;

Pursuant to Resolution No. 79/2014/QH13 of the Thirteenth National Assembly dated November 14, 2014 on the allocation of the central budget for 2015;

Implementing Decision No. 2138/QĐ-TTg dated November 28, 2014 of the Prime Minister regarding the allocation of the state budget estimate for 2015;

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

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

The Minister of Finance issues this Circular stipulating the organization and implementation of the state budget estimate for 2015.

PART I

ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2015

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

1. In 2015, continue to implement the stable ratio of percentage (%) of revenue distribution between the central budget and local budgets decided by the Standing Committee of the National Assembly in 2011; maintain the amount of supplementary balance (if any) from the central budget to local budgets at the level decided by the National Assembly in 2014 and supplement local budgets 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. 2138/QĐ-TTg dated November 28, 2014. Continue to implement environmental protection tax on goods produced domestically as revenue shared between the central budget and local budgets; environmental protection tax from import-export activities collected by customs authorities is revenue for the central budget at 100%; fines for administrative violations according to the Law on Handling Administrative Violations are revenue for local budgets at 100%; specifically, revenue from fines for traffic safety violations on roads, railways, and inland waterways is shared with the central budget at 70% and local budgets at 30%.

2. The decentralization of revenue sources, expenditure tasks between local government budgets at various levels, the percentage (%) of revenue distribution among local budget levels, and the amount of supplementary balance from higher-level budgets to lower-level budgets shall be implemented stably in accordance with the resolutions of People's Councils and decisions of People's Committees for local budgets during the period of budget stabilization. At the same time, provincial budgets shall supplement balances 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 budget balance for investment in economic and social infrastructure construction, while localities need to use at least 10% of the total land use fee and land rental income to carry out land surveying, registration, issuance of land certificates, construction of land databases, and registration of changes and correction of land records.

For the capital of the Land Development Fund allocated and included in the local budget estimate by the state budget, which is provided when established and supplemented annually; raised from other sources, including: aid, grants, support, or entrusted management funds from international organizations, domestic and foreign organizations and individuals under aid, grant, or entrusted programs/projects in accordance with the law.

Based on the annual land use plan, the Provincial People's Committee shall submit to the same-level People's Council to decide the amount of state budget capital for the establishment of the Land Development Fund, and the specific annual amount to be supplemented 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 4,306 billion VND in 2015 generated and allocated in the state budget estimate on the territory of Ho Chi Minh City, it will be fully reallocated to the central budget according to Resolution No. 79/2014/QH13 dated November 14, 2014 of the Thirteenth National Assembly on the allocation of the central budget for 2015.

4. Implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenues shall not be included in the local budget balance but managed through the state budget. The Provincial People's Committee shall strengthen supervision and inspection of the operations of lottery companies to ensure compliance with laws on lottery business and market control measures of the Ministry of Finance; at the same time, based on the lottery revenue collection capacity in 2014 and 2015, the Provincial People's Committee shall submit to the same-level People's Council to allocate these revenues for investment in educational, health, and social welfare projects in the locality according to 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, People's Committees of provinces and centrally-administered cities shall implement the assignment of revenue collection tasks for 2015 to subordinate units and lower-level governments, ensuring that they are at least equal to the state budget revenue estimates assigned by the Prime Minister. In addition to assigning state budget revenue estimates, ministries, central agencies, and People's Committees of provinces and centrally-administered cities shall assign revenue collection tasks for public services to subordinate units (if applicable).

2. The allocation and assignment of state budget revenue estimates must be based on a thorough review, analysis, and evaluation of all new revenue sources and the results of state budget revenue collection in 2014; taking into account policies and laws on state budget revenue; forecasting the growth rate of each industry and sector, production and business conditions of taxpayers in their respective areas; strengthening inspection and supervision work, implementing measures to combat smuggling, transfer pricing, tax evasion, trade fraud, urging timely payment of overdue taxes, enforcing tax collection, preventing new arrears, and recovering discovered tax and penalty amounts through inspections and audits; collecting land use fees extended to the deadline for payment into the state budget in 2015 in full and on time.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

The ministries, central agencies, and local authorities allocating and assigning state budget expenditure for development investment must comply strictly with the provisions of the State Budget Law, the Public Investment Law, and Directive No. 1792/CT-TTg dated October 12, 2011 of the Prime Minister on strengthening management of investment from state budget funds and government bonds. Focus on allocating state budget investment capital to complete and accelerate the progress of important projects, national target programs, key projects; prioritize allocation of capital for construction works and projects that can be completed, put into use, and exploited in 2015; settle basic construction debts; allocate funds to repay advance payments according to the Prime Minister's decision on assigning the 2015 state budget development investment plan; do not allocate capital for new projects that have not yet met the required procedures or are not truly urgent. Investment projects must be implemented within the allocated budget plan without generating additional basic construction debts.

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:

- Allocate sufficient funds (both principal and interest) to repay investment mobilizations as stipulated in Clause 3, Article 8 of the State Budget Law and the Government Debt Management Law, which are due for repayment in 2015; repay loans under preferential credit programs for implementing the program to reinforce irrigation channels, rural roads, village craft infrastructure, aquaculture infrastructure, and the program to raise the ground level to prevent flooding in the Mekong Delta, which are due for repayment in 2015. Ensure adequate funding from local budgets for projects and programs partially supported by the central budget to achieve their objectives.

- Prioritize allocation of local budget development investment capital for forest regeneration projects funded annually from the revenue tax on natural resources from natural timber as provided for in the State Budget Law.

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

- Allocation and assignment of development investment budgets for subordinate agencies 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 sectors.

- In cases where there is a need to mobilize capital for constructing economic and social infrastructure projects guaranteed by provincial budgets within the five-year plan (2011-2015) decided by the Provincial People's Councils, it is permissible to mobilize domestic capital, ensuring that the maximum level of debt does not exceed 30% of the total domestic basic construction investment capital of the provincial budget in 2015 as stipulated by the State Budget Law and related guiding documents. Specifically for Hanoi and Ho Chi Minh City, the mobilization of capital shall be carried out in accordance with the regulations of the Government on special financial mechanisms for these cities.

2. Allocation and assignment of budgets for socio-economic services, defense, security, administrative management in 2015:

a) Ministries, central agencies, and localities when allocating and assigning budgets for socio-economic services, defense, security, and administrative management must ensure sufficient funding for important tasks as prescribed by law, tasks decided by the Government and the Prime Minister, adequate funding for implementing policies and systems already established, actively allocate sources for popularizing and educating the law according to the Law on Popularizing and Educating the Law, grassroots dispute resolution according to the Law on Grassroots Dispute Resolution, and implementing the overall project to simplify administrative procedures, citizen-related documents, and databases related to population management for the period 2013-2020. At the same time, ensure strict, economical, and effective budget spending requirements, contributing to achieving economic and social development goals, ensuring national defense and security, and providing sufficient sources to implement social welfare policies.

b) For ministries, central agencies, and localities when allocating and assigning budgets for socio-economic services, defense, security, and administrative management (including salary reform costs at a base salary of VND 1,150,000 per month) for budget-using units, they must ensure accurate alignment with the assigned budget expenditures by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and assigned by the People's Committee both in total amounts and detailed by each expenditure category; budget allocations must comply with the standards and norms of state budget expenditures as stipulated by the State Budget Law.

Strengthen financial autonomy and responsibility of agencies and units; implement thrift, combat waste, and link this with the mechanism of regular expense quotas for administrative agencies; accelerate reforms in operational mechanisms and financial mechanisms for public service units; gradually adjust service fees in line with appropriate income levels of citizens; public service units capable of self-financing regular expenses and development investments should promptly develop proposals for operational mechanism reforms to be submitted for review and decision by competent authorities.

- Allocation and assignment of the 2015 state budget for subordinate agencies and lower-level authorities in the fields of education and training, vocational training, science, and technology must not be lower than the budgets assigned by the Prime Minister. When allocating and assigning budgets for the field of education and training, ensure funding for the implementation of tasks at all educational levels, particularly funding for the universal preschool education program for five-year-olds, including training, capacity building, and quality assessment of preschool education institutions; ensure funding for policies supporting educational expenses and tuition fee reductions according to Circular No. 74/2013/NĐ-CP dated July 15, 2013 of the Government.

Implement fully the policy on early childhood education development according to Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister stipulating certain policies for early childhood education development during the period of 2011-2015 and Decision No. 149/2006/QĐ-TTg dated June 23, 2006 of the Prime Minister approving the project "Early Childhood Education Development during the Period of 2006-2015".

- For expenditure on environmental protection services: The provincial People's Committee shall base on the budget estimate assigned by the Minister of Finance, the system of policies and regulations, the volume of tasks to be carried out, and the actual conditions of the locality, submit to the same-level People's Council for decision. Among which, focus on allocating funds for the treatment of medical waste, environmental sanitation in schools, waste disposal sites, purchasing equipment for waste collection, and addressing hotspots related to the environment.

- For expenditure 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 medical examination and treatment services, central ministries and agencies and localities, when allocating and assigning the state budget to medical examination and treatment facilities, shall ensure that the state budget provides sufficient funding according to current regulations.

Based on the state budget allocation plan for 2015, provinces and centrally-administered cities shall allocate funds to implement central policies and regulations so that beneficiaries can enjoy them from the beginning of 2015. From January 1, 2015, implement the assistance allowance level as prescribed in Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government regarding social assistance policies for those receiving monthly social assistance belonging to poor households, orphan children, abandoned children without a source of support, and individuals living in social welfare institutions; at the same time, local budgets will not allocate funds to support unemployment insurance contributions for workers participating in unemployment insurance (the State supports up to 1% of the payroll for unemployment insurance contributions of workers participating in unemployment insurance, as guaranteed by the central government according to the Law on Employment).

3. Allocation and assignment of budget estimates from targeted supplementary sources to implement national target programs, projects, and tasks in 2015:

Based on the budget estimates for implementing national target programs, important programs, projects, and other tasks assigned by the Prime Minister, central ministries and agencies, and provincial People's Committees of centrally-administered cities shall allocate and assign budget estimates to subordinate units and lower-level authorities ensuring thorough economy, focusing on allocating funds for key and critical objectives and tasks, ensuring compliance with the goals and contents of each program and project as assigned by competent authorities.

In addition, allocate funds for implementing national target programs in a concentrated manner towards important and urgent targets, completing them thoroughly in 2015. Along with central government support, provinces and centrally-administered cities shall allocate local budgets and mobilize other legitimate resources effectively to implement national target programs in their respective areas, prioritizing local budget allocations based on financial capacity and actual situations to implement the National Target Program on New Rural Areas Construction.

In 2015, continue to allocate capital for the Program 135 (production support and maintenance), and capital for implementing poverty reduction policies for poor districts according to Resolution No. 30a/NQ-CP dated December 27, 2008 of the Government (including forest care and protection fees, rice support) within the National Target Program on Sustainable Poverty Reduction.

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

Central ministries and agencies and localities must allocate detailed budgets to each using unit, detailed by each Program and Project, and ensure alignment with the total budget estimates assigned by the Prime Minister.

5. Allocate contingency reserves for all levels of local government authorities in accordance with the State Budget Law and not less than the level of contingency reserves assigned by the Prime Minister to proactively implement disaster prevention, mitigation, and aftermath handling, disease control... as stipulated in the State Budget Law.

6. During the process of deciding on the allocation of revenue and expenditure budget estimates, if the People's Council decides on its own revenue budget estimate higher than the upper level's allocation, then the corresponding additional expenditure budget estimate shall be allocated (excluding increases from land use fee revenues), after setting aside 50% for salary reform as prescribed, the remainder should prioritize the implementation of important tasks, systems, and policies decided by competent authorities, settling construction works arrears according to regulations and the Prime Minister's directives, supplementing local government contingency reserves, increasing financial reserve funds to be proactive in budget management.

7. Central ministries and agencies and localities shall allocate investment plans to project owners in detail to the Type and Item of the State Budget Classification according to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Ministry of Finance, project codes according to Decision No. 90/2007/QĐ-BTC dated October 26, 2007 of the Ministry of Finance, Decision No. 51/2008/QĐ-BTC dated July 14, 2008 of the Ministry of Finance, and any supplementary guidance documents issued by the Ministry of Finance.

Primary budget units shall prepare detailed plans for regular expenditure allocation to directly affiliated budget-using units, detailed to Type and Item and National Target Program codes issued according to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 and any supplementary documents from the Ministry of Finance; specifically allocating the 10% savings (if applicable) as prescribed for salary reform implementation.

For state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management expenses pursuant 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 budgets shall be carried out according to the provisions of Circular Joint 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 and self-responsibility system regarding the use of administrative management expenses for state agencies.

For some public higher education institutions that commit to fully self-funding their regular operating expenses and investment expenditures, they shall implement self-management and comprehensive self-responsibility in accordance with Resolution No. 77/NQ-CP dated October 24, 2014 of the Government on piloting the reform of operational mechanisms for public higher education institutions during the period from 2014 to 2017.

For public service organizations implementing financial self-management and self-responsibility in accordance with Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and assignment of state budget revenue and expenditure forecasts shall be based on assigned tasks, classification of public service organizations, state budget funding forecasts ensuring regular operations in the first year of the stabilization period approved by the competent authority (for organizations partially self-financing their operating costs and those fully funded by the state budget); detailed forecasts divided into two parts: the part of the state budget funding forecast for regular operations, the part of the funding forecast for non-regular activities.

For public service organizations not yet granted the right to self-management and self-responsibility over finances by the competent authority in accordance with Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and assignment of expenditures shall be made into the portion of the funding forecast for non-regular activities.

For scientific and technological research topics and 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 articles 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 detailed allocation and assignment of expenditures shall be divided into three parts: funds for scientific and technological tasks, regular activity funds, non-regular activity funds. When assigning the budget for scientific and technological task implementation funds to budget users, ministries and central agencies shall detail each topic and project, clearly stating the allocated funds and non-allocated 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 quota system for scientific and technological project funds using the state budget.

Regular activity funds from the state budget of scientific and technological organizations shall be allocated and assigned according to the provisions of Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the self-management and self-responsibility mechanism for 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, Circular No. 121/2014/TTLT-BTC-BKH&CN 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 functions of public scientific and technological organizations.

8. For districts, towns, and wards piloting the absence of People's Councils, the decision on allocation and assignment of budgets shall be carried out according to the guidelines set forth in Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance on the work of preparing budgets, organizing budget implementation, and settling accounts for district, town, and ward budgets where People's Councils are not organized.

9. In 2015, the Treasury and Budget Management Information System (TABMIS) was implemented; therefore, in addition to the allocation and assignment of budgets guided by this Circular, ministries, central agencies, and localities participating in TABMIS must comply with the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008 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 2015 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 guide these units to proactively save 10% of regular expenses (excluding salaries and allowances with the nature of salaries) in the 2015 budget that increases compared to the 2014 budget, reserve part of the revenue retained according to the prescribed regulations, surplus funds from previous years' salary reform transferred to 2015 (if any) to implement the increase in wages for low-income earners according to Resolution No. 78/2014/QH13 dated November 10, 2014 of the National Assembly.

2. People's Committees of provinces and centrally-administered cities when allocating and assigning the state budget to lower-level budgets must determine to save 10% of regular expenses in 2015 (excluding salary and allowances with the nature of salaries) ensuring it is not lower than the level guided by the Ministry of Finance; local People's Committees at all levels when allocating and assigning budgets to subordinate units shall not include 10% savings on regular expenses in 2015 (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 some 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 and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing some articles of Decree No. 130/2005/NĐ-CP), to implement the salary reform system in 2015, including increasing wages for low-income earners according to Resolution No. 78/2014/QH13 dated November 10, 2014 of the National Assembly.

3. Regarding the sources for implementing salary reform, localities must use:

+ 50% of the increased local state budget revenue in 2014 compared to the estimate (excluding land use fee revenue increase) assigned by the Prime Minister. In cases where localities face difficulties, have a low self-balancing ratio from local revenue sources, small increases in 2014 revenue compared to the estimate assigned by the Prime Minister, and for localities facing difficulties in sources during 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 revenue increase to be included in the source for implementing salary reform in 2015; while simultaneously compiling and reporting to the Prime Minister the results of implementation;

+ 50% of the increased local state budget revenue (excluding land use fee revenue increase) in the 2015 estimate compared to the 2011 estimate assigned by the Prime Minister;

+ The remaining sources for implementing salary reform in 2014 that were 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;

+ 10% savings on the additional regular expense budget (excluding salaries and allowances with the nature of salaries) in the 2015 estimate compared to the 2014 estimate already assigned by the competent authority;

+ 40% of the revenue retained according to the regime in 2015; specifically, for the health sector, it is 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, subsidies for permanent duty, surgical subsidies, procedural subsidies if they are structured within the service price for medical examination and treatment. Revenue retained according to the regime of administrative agencies and non-profit organizations shall not deduct direct costs serving collection work if such revenue is derived from works or services invested by the State or from works or services belonging to the State's special rights and are guaranteed by the State budget for operational costs such as school fees retained by public schools; hospital fees retained by public hospitals after deducting drug costs, blood transfusion fluids, chemicals, replacement materials, consumable materials, etc. Revenue retained according to the regime may deduct direct costs serving collection work if such revenue is derived from works or services invested by the State or from works or services belonging to the State's special rights but are not guaranteed by the State budget for operational costs.

+ Any allocation (if any) supporting from the central budget in the 2015 estimate to implement salary reform up to the basic wage 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 provinces and centrally-administered cities have large surplus sources for salary reform after ensuring the required funding for salary reform according to the schedule, 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 provincial People's Committee shall base on the Prime Minister's decision regarding the assignment of revenue and expenditure tasks to prepare the local budget estimate, the provincial budget allocation plan, and the level of supplementary funding from the provincial budget for lower-level budgets before December 10, 2014. The district People's Committee shall base on the provincial People's Committee's decision regarding the assignment of revenue and expenditure tasks to prepare the district budget estimate before December 20, 2014. The commune People's Committee shall base on the district People's Committee's decision regarding the assignment of revenue and expenditure tasks to prepare the commune budget estimate and the commune budget allocation plan before December 31, 2014, and implement the regular expenditure budget allocation according to each Type, Clause of the State Budget Item List issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance and any subsequent amendments thereto; simultaneously send a copy to the State Treasury where transactions are conducted as the basis for payment and expenditure control.

Based on the revenue and expenditure budget estimates assigned by the competent authority, ministries, central agencies (for the central budget) shall decide on the allocation and assignment of the 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 for approval the state budget revenue estimate within their jurisdiction, the local budget expenditure estimate, and the budget allocation plan ensuring the assignment of the 2015 revenue and expenditure budget estimates to each budget-using unit before December 31, 2014, and organize the public disclosure of the budget estimates in accordance with the State Budget Law.

The provincial People's Committee shall be responsible for reporting the results of the allocation and assignment of the local budget estimates to the Ministry of Finance no later than five days after the same-level People's Council approves 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 of Section 5, Part III of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance; report the level of capital mobilization for 2015 as stipulated in Clause 3, Article 8 of the State Budget Law, and the local budget debt as of December 31, 2014 to the Ministry of Finance before January 31, 2015; report revenue, expenditure, and the Financial Reserve Fund balance in accordance with Point 19.3 of Section 19, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

2. Based on the 2015 revenue and expenditure budget estimates assigned by the Prime Minister and the People's Committee, the first-tier budget units of the central budget and local budgets at all levels shall allocate and assign the revenue and expenditure budget estimates to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the 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 provided in this Circular (reporting to the financial authority using forms 1a, 1b, and 1c attached to this Circular). Notably, the following points should be observed:

a) Within seven working days from the date of receipt of the budget 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 will be considered as agreement 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 subordinate budget-using units, sending copies to the financial authority, the same-level State Treasury (using forms 2a, 2b, and 2c attached to this Circular), and the State Treasury where transactions are conducted (sending through the budget-using unit a detailed version for the unit). 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 examination 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-tier budget unit has not completed the allocation of the assigned budget estimate after December 31, 2014, 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, 2015; beyond this deadline, the financial authority shall aggregate reports to the competent authority to reduce the unit's expenditure budget to supplement the contingency reserve fund 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-tier budget unit must forecast the completion time for the financial authority to extend the allocation period, but no later than March 31, 2015; beyond this deadline, the remaining unallocated budget will be reduced from the unit's expenditure budget to supplement the contingency reserve fund as prescribed.

When allocating and assigning budget estimates to budget-using units, the first-tier budget unit must allocate to repay advances 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 the relevant agencies and units to reallocate, and simultaneously notify the same-level State Treasury to temporarily withhold funds until receiving the correct allocation in accordance with the above regulations.

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 2015, if the budget using unit has not been authorized to be allocated the budget estimate by the competent authority, the financial agency and the State Treasury shall temporarily provide funds for the implementation of 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, 2015, the State Treasury will stop providing temporary funds for budget-using units (except in special cases which must have written approval from the same-level financial agency).

3. The process of entering 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 MANAGEMENT AND IMPLEMENTATION OF THE STATE BUDGET

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:

- Implement tax collection activities from the beginning of the year, ensuring correct, full, and timely collection in accordance with the law. Do not propose new policies that reduce state budget revenue except in cases where taxes are reduced to fulfill international commitments.

- Continue to effectively implement the revised tax laws such as the Law Amending and Supplementing Certain Provisions of the Tax Administration Law; 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 promptly implement new financial and tax mechanisms and policies from the date of issuance. Review mineral exploitation licenses to ensure timely and full collection of fees for mineral exploitation rights. At the same time, monitor the amount of land use fees extended to ensure timely and full collection into the state budget when due.

- Continue to collect fees and charges strictly in accordance with the law. Localities should seriously implement Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of laws on fees and charges, financial mobilization policies, and people's contributions. To ensure that units have sufficient funds to perform their assigned tasks when implementing fee exemptions according to Directive No. 24/2007/CT-TTg, provincial People's Committees should proactively allocate funds from local budgets to support these units.

- Strictly implement 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 the conclusions and recommendations of auditing and inspection agencies.

2. Tax and Customs authorities 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. Timely identify cases of incorrect or incomplete tax declarations to take corrective measures.

Classify tax arrears in accordance with regulations, coordinate with relevant agencies to implement appropriate measures to recover tax arrears into the state budget for each taxpayer in accordance with the prescribed procedures and regulations. Intensify tax inspection and audit work, focusing on inspecting and auditing enterprises with high tax risks, enterprises that have received refunds and are at high risk, enterprises using illegal invoices to prevent revenue loss to the state budget. Focus on industries and sectors with high risks, signs of transfer pricing, capital transfers, e-commerce, online business, foreign contractors, real estate, finance, banking, etc., to fully recover into the state budget all tax revenues lost due to fraud. Concentrate on directing the reform of tax administrative procedures to reduce time and costs for taxpayers, contributing to the development of production and business.

3. Ministries, central agencies, and localities should pay attention to directing the management of public assets and land use from planning stages, establishing land records, issuing land use certificates, and transferring land to ensure full and timely collection into the state budget in accordance with regulations, especially revenues from land auctions to avoid losses and wastage of public assets. Accelerate the reorganization and disposal of state-owned houses and lands in accordance with Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister to ensure progress in line with the Prime Minister's directive No. 27/CT-TTg dated August 25, 2014 on strengthening the management of office buildings and public service facilities.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and budget-using units shall carry out budget expenditures within the allocated budget estimates; financial agencies and the State Treasury shall manage the budget within the approved estimates, strictly controlling expenditures to ensure compliance with the purposes, standards, quotas, and state regulations. In particular:

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

- For expenditures from borrowed and grant funds: Implement in accordance with the allocated estimates 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: Implement within the allocated estimates. If the actual disbursement progress of the project exceeds the allocated estimates, the ministries, central agencies, and localities shall promptly report to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the competent authority for decision.

+ Expenditures from grant funds: Implement based on the actual disbursement of the project.

2. Direct related agencies to cooperate with financial agencies to proactively allocate funds from the beginning of the year for important projects and works in accordance with regulations, particularly for the construction and repair of dyke and irrigation works, disaster prevention and mitigation, disease control, flood aftermath recovery, and relocation projects from dangerous landslide areas as decided by the competent authority.

3. Not to advance the state budget estimate for the following year; in special cases (natural disasters, epidemics, urgent national defense and security tasks, important and urgent tasks,...), ministries, central agencies, and localities shall report to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the Prime Minister for reporting to the Standing Committee of the National Assembly for consideration and decision.

4. Regularly organize inspections and evaluations of the progress of project implementation; for projects not being implemented according to schedule, timely decisions or reports to competent authorities for adjustment to allocate funds to projects with faster progress that can be completed in 2015 but have not been adequately funded.

5. In the regular expenditure budget for 2015 allocated to ministries and central agencies, the Ministry of Finance shall clearly inform the units of expenditures in foreign currency so that they can proactively implement them. For equivalent funds of 500,000 USD or more annually, they shall ensure disbursement in foreign currency according to the allocated budget, during which the State Treasury shall still control according to the allocated domestic currency budget. If the domestic currency budget is exhausted due to exchange rate fluctuations but the foreign currency budget remains, the unit shall notify the Ministry of Finance to promptly supplement the domestic currency funds; for amounts less than 500,000 USD annually, 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.

6. For provinces and centrally-administered cities if there is a need for urgent expenditures outside the budget but cannot be delayed and the contingency reserve is insufficient, they must rearrange expenditures within the allocated budget or use the Financial Reserve Fund to meet such urgent needs. The People's Committees of provinces 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 State Budget.

7. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of systems and policies in units and subordinate levels; thoroughly economize on expenditures for state management machinery and public services; implement streamlined staffing linked to cost allocation mechanisms and funding based on work efficiency; minimize expenditures for ceremonial events, conferences, seminars, festivals, groundbreaking ceremonies, completion ceremonies, and overseas trips; review and reduce hosting international conferences in Vietnam in line with the state budget situation in 2015, only submitting to the Prime Minister for hosting conferences and forums beneficial to Vietnam or its responsibility; do not purchase official vehicles (except specialized vehicles as prescribed by law); allocate funds for organizing Party congresses at all levels, funds for major holidays and anniversaries of sectors in the spirit of thorough economy; proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for implementing social welfare policies and adjusting salaries.

In case of discovering that levels or units using the budget are not complying with regulations and policies, especially those related to social policies, poverty reduction,... timely 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 state budget estimate, budget-using units shall withdraw expenditure estimates according to the established budget expenditure standards and rates and the progress and volume of tasks performed, ensuring the principle:

- Personal payment items (salaries, salary supplements, social allowances,...) shall ensure monthly payments to individuals receiving salaries and allowances from the state budget. Ministries, central agencies, and People's Committees of provinces and centrally-administered cities 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.

- Expenditures with seasonal characteristics or only occurring at certain times, such as basic construction investment, large purchases, major repairs, and other non-recurring expenditures, shall be settled according to the progress and volume of work carried out 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 process withdrawal procedures 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 expenses for Lao and Cambodian students under aid expenditures: Based on the budget allocated by the competent authority and work requirements, units assigned to train Lao and Cambodian students shall process withdrawal procedures 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) Expenditures for national trade promotion: The Ministry of Industry and Trade and its affiliated units, based on the allocated budget and the progress of national trade promotion programs, shall withdraw funds from the State Treasury for provisional advances or payments in accordance with Circular No. 171/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance guiding the financial mechanism to support from the state budget for implementing 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 from the State Treasury based on the allocated budget estimate and the progress of implementing the national tourism promotion program tasks in accordance with Circular No. 163/2014/TTLT-BTC-BVHTTDL dated November 12, 2014, issued jointly 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) For supplementary balance transfers from higher-level budgets to lower-level budgets: Based on the supplementary balance transfer estimates from higher-level budgets to lower-level budgets allocated by the competent authority and the requirements for expenditure tasks, the lower-level financial agencies shall proactively withdraw the budget estimates from the State Treasury at their level each month to ensure the balance of their own budgets; specifically, village-level budgets shall withdraw the budget estimates from the State Treasury where transactions take place.

For supplementary balance transfers from the central budget to local budgets, the monthly withdrawal amount in principle shall 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 mentioned above, but the total withdrawal amount for the first quarter shall 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 2015 supplementary balance transfer from the central budget to local budgets, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial annual budget allocation given to the locality; the remaining budget estimate shall be evenly distributed throughout the year for withdrawal. The advance amounts provided to 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 take place shall 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 People's Committee of the higher level shall stipulate the monthly budget withdrawal amounts for lower-level budgets to suit local conditions.

Based on the budget withdrawal request form of the financial agency and the People's Committee of the commune (attached model C2-09/NS), the State Treasury where transactions take place shall 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 Appendix.

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

g) Supplementary targeted funds from the central budget to local budgets assigned by the Prime Minister in the initial annual budget shall be implemented as follows: based on the allocated budget estimate, the temporarily available capital 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 settlement results sent by the State Treasury where transactions take place to the Department of Finance; the Department of Finance compiles the demand for withdrawing supplementary targeted funds from the central budget to the local budget (attached model 3) along with the budget withdrawal request form (attached model C2-09/NS) to send to the State Treasury where transactions take place to withdraw targeted supplementary funds 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 withdrawal amount of supplementary targeted funds from the central budget to the local budget to implement the programs and tasks assigned by the Prime Minister; in cases where funds are used for purposes other than intended or correctly intended 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 local budgets have been advanced the next year's supplementary targeted funds from the central budget (including both investment capital and operating expenses), which need to be recovered in the 2015 supplementary targeted funds from the central budget to local budgets, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount immediately from the initial annual budget, the remainder shall be withdrawn from the State Treasury according to the provisions above. The advanced amounts provided to 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 take place shall 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 of supplementary targeted funds from the central budget to local budgets arising during the organization and implementation of the budget (including the advance of supplementary targeted funds from the central budget to local budgets) shall be implemented as follows:

- Supplementary targeted funds from the central budget to local budgets arising during the organization and implementation of the budget to carry out tasks related to preventing, combating, and mitigating the consequences of natural disasters, fires, epidemics, or urgent and important tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to supplement outside the budget estimate for the local budget. Based on the notification from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate from the State Treasury where transactions take place.

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

- For central government temporary advances to local budgets, when withdrawing the temporary advance amounts, temporary receipts and expenditures shall be recorded and recovered according to regulations (adjusting the accounting to actual receipts and expenditures in cases where it becomes a supplementary amount for the local budget or reducing the temporary receipt of the local budget, reducing the temporary expenditure of the central budget in cases where the temporary advance must be returned to the central budget).

i) As for supplementary capital with specific purposes from the higher-level budget to the lower-level budget at various local levels (including supplementary capital outside the initial budget allocation), based on the revenue capacity and the requirements to fulfill tasks, the People's Committee of the higher level shall stipulate the withdrawal of the lower-level budget's preliminary estimate to be consistent with the actual situation at the locality.

Based on the budget preliminary estimate withdrawal certificate of the financial agency (in accordance with model number C2-09/NS attached), the State Treasury at the transaction location shall check the conditions: whether it has been included in the allocated preliminary estimate, the implementation progress, the decision of the competent authority to supplement during the implementation of the budget preliminary estimate; then record the expenditure of the higher-level budget and collect the lower-level budget according to the content of the supplementary capital with specific purposes and the State Budget Schedule.

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, district (for the local budget) shall compile and report to the same-level financial agency about the results of withdrawing the supplementary balanced budget and supplementary capital with specific purposes from the higher-level budget to the lower-level budget in the previous month in accordance with current regulations. In case of discovering that localities withdraw supplementary balanced budget and supplementary capital with specific purposes not in accordance with regulations, the State Treasury of the locality shall issue a notification to inform the same-level financial agency and temporarily suspend the withdrawal of supplementary balanced budget and supplementary capital with specific purposes 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 the situation of implementing the central budget supplementary capital with specific purposes to implement policies. In case a locality does not comply with the reporting system or reports inaccurately and incompletely as prescribed, the Ministry of Finance will temporarily suspend the provision of supplementary funds until the locality provides a complete report.

Regarding the accounting entries for supplementary and advance payments from the higher-level budget to the lower-level budget at the locality, they shall be implemented as prescribed 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 capital to provide loans under the state's social policy (for poor people, ethnic minorities in particularly difficult circumstances to improve housing, develop production, export labor...), and other programs and projects as decided by the Prime Minister;

b) Expenditure for transferring funds to the Vietnam Social Security to pay pensions and social insurance benefits;

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) Expenditure for the East Sea and Island Program (the portion of funding assigned to ministries and sectors to implement);

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) Expenditure for price subsidies, fare subsidies, sponsorships, and orders according to the state's policy, or to carry out tasks assigned by the state to enterprises and units that do not regularly transact with the State Treasury (except for the contents specified in point d, Clause 2, 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 file for disbursement, within five working days, the financial agency shall examine and verify that all conditions for expenditure as prescribed are met and issue a payment order on the Tabmis system (central budget by the Ministry of Finance, provincial budget by the Department of Finance, district budget by the finance office). The State Treasury shall be 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 in accordance with the prescribed regulations. For the payment order of the commune budget, the Commune People's Committee shall send a paper copy to the State Treasury at the transaction location. In cases where the conditions for disbursement are not yet met but to ensure the nature and progress of the work, the financial agency may temporarily disburse in accordance with the prescribed regulations, or according to 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 shall be responsible for verifying the legality and validity of the payment order; based on the content of the payment order, it shall execute the withdrawal of the budget fund, transfer money into accounts, or issue cash in accordance with the prescribed regulations to pay and settle for organizations and individuals entitled to the budget within the prescribed time frame. In cases where the documents are invalid or illegal, the State Treasury must notify the financial agency within one day (from the date of receipt of the documents) to handle the matter.

4. Regarding the repayment 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, issued by the Ministry of Finance guiding additional points on the management and operation of 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 preliminary estimates between subordinate budgetary units without changing the total amount and details according to each assigned expenditure area, the first-level budget unit shall issue a decision to adjust, submit it to the same-level financial agency for checking the preliminary estimate balance and implementing the adjustment in Tabmis, and simultaneously send it to the State Treasury at the transaction location as a basis for controlling expenditure, disbursing, and settling.

For budgetary units required to reduce their preliminary estimates, the State Treasury at the transaction location shall check and confirm the preliminary estimate balance, confirm the adjustment so that the unit can report to the first-level budget unit (fax or photocopy) to notify other budgetary units to increase their preliminary estimates. For budgetary units allowed to increase their preliminary estimates, the financial agency shall check and confirm the preliminary estimate balance, confirm the reduction adjustment of related budgetary units before increasing the preliminary estimate for the unit as requested by the first-level budget unit. If there is no remaining balance for adjustment, the budgetary unit shall report to the first-level budget unit to make adjustments again.

2. In case the primary budget unit is authorized by the competent authority to allocate additional budget to perform newly arising tasks, if the decision on additional budget allocation details the expenditure area and the implementing unit, there is no need to prepare a detailed distribution plan for financial authorities to review, but instead, the primary budget unit shall allocate the supplementary budget to subordinate units and notify the relevant State Treasury to implement; in cases where the decision on additional budget allocation does not detail the expenditure area and the implementing unit, the primary budget unit must prepare a detailed distribution plan and submit it to the financial authority for review within the latest 7 working days from the date of receipt of the supplementary budget allocation 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 expenditure tasks within the allocated non-autonomous and non-recurring budget but already noted according to the expenditure tasks in the Prime Minister's Decision on annual budget allocation or the Prime Minister's Decision on supplementary budget allocation during the year, the unit must have the agreement of the financial authority to ensure that the distribution of funds for the assigned tasks is properly carried out.

4. Adjustments between budgets of Vietnamese agencies abroad shall be implemented in accordance with Circular No. 146/2013/TT-BTC dated October 22, 2013, issued by the Ministry of Finance, which stipulates the financial management system and asset management for Vietnamese agencies abroad.

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

Ministries, central agencies, and localities must strictly control state budget expenditures to significantly reduce reallocation of funds, only reallocating funds for essential tasks as required by the National Assembly Resolution.

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

Ministries, central agencies, and localities must organize and direct the full implementation of the provisions of the Law on Anti-Corruption 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 work, clarify the responsibility of each organization and individual, and enforce accountability systems for heads of units using the state budget in managing and operating the budget when losses, waste, or improper use of the budget occur.

Article 12. Implementation of financial transparency and state budget

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

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

b) Budgetary units must disclose information in accordance with Circular No. 21/2005/TT-BTC dated March 22, 2005, issued by 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 development capital from the state budget must disclose information in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005, issued by the Ministry of Finance, guiding the implementation of financial disclosure regulations for the allocation, management, and use of capital for basic construction projects funded by the state budget.

đ) Agencies and units responsible for managing funds sourced from the state budget and funds sourced from contributions of the people must disclose information in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, issued by the Ministry of Finance, guiding the financial disclosure of 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. Disclose expenses for ceremonial events, conferences, seminars, festivals, groundbreaking ceremonies, groundbreaking and inauguration ceremonies, and overseas trips; every six months and annually, ministries, central agencies, and localities must report on the use of funds (allocated budget, distributed funds, 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 must disclose information in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008, issued by the Prime Minister, concerning the disclosure of management and use of state assets in state agencies, public service units, and organizations entrusted with the management and use of state assets.

Simultaneously, to implement Decision No. 192/2004/QĐ-TTg dated November 16, 2004, issued by the Prime Minister, state budgets at all levels and budgetary units must implement the reporting system on the implementation of financial disclosure regulations and submit reports to functional agencies for consolidation and overall evaluation nationwide as prescribed. Ministries, central agencies, and localities (Finance Departments) are responsible for submitting disclosure reports to the Ministry of Finance immediately after completing the disclosure of the 2015 budget and the settlement of the 2013 budget.

Chapter III

IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from January 1, 2015, and applies to the 2015 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. The ministries, central agencies, provincial people's committees, and centrally governed city people's committees shall direct subordinate agencies and units, and lower-level local authorities to organize the implementation based on the provisions of this Circular. Any previous regulations that conflict with the provisions of this Circular shall be implemented in accordance with the guidance provided in this Circular. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination in resolving them./.