Decision No. 2215/QD-BTC corrects certain contents of the Regulation on recording revenue and expenditure entries for state budget concerning foreign loans and aid. Change from 'revenue and expenditure entries' to 'comprehensive', replace 'loans' with 'aid' in the budget, and remove the phrase 'local government revenue order'. The Decision takes effect from the date of signing.
要点
- Foreign loans and aid provided by the Government must be comprehensively recorded in the state budget (Article 1, Clause 1, Article 2).
- The allocated budget for foreign aid provided by the Government to programs/projects of Ministries, sectors, and localities (Article 1, Point b) Clause 2, Article 5).
- For budget central support expenditures, based on the supporting documents sent by the Ministry of Finance, the Department of Finance shall issue payment orders to units using funds to send to the State Treasury of provinces and centrally administered cities (Article 1, Clause 4, Article 6).
- This Decision takes effect from the date of signing (Article 2).
🌐 本文件的社会影响
- Positive impact: Ensuring accuracy and comprehensiveness in recording foreign loans and aid, helping to improve the efficiency of state financial management.
- Negative impact: It may cause difficulties for some units during implementation due to changes in regulations.
❓ 常见问题
How must foreign loans and aid provided by the Government be recorded?
Foreign loans and aid provided by the Government must be comprehensively recorded in the state budget (Article 1, Clause 1, Article 2).
How is the allocated budget for foreign aid determined?
The allocated budget for foreign aid provided by the Government to programs/projects of Ministries, sectors, and localities (Article 1, Point b) Clause 2, Article 5).
What must units using funds do when they receive a payment order?
Based on the supporting documents sent by the Ministry of Finance, the Department of Finance shall issue payment orders to units using funds to send to the State Treasury of provinces and centrally administered cities (Article 1, Clause 4, Article 6).
When does this Decision take effect?
This Decision takes effect from the date of signing (Article 2).
Who are the responsible entities for implementing this Decision?
The Director of the Department of Foreign Finance, the Head of the Ministry's Office, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision (Article 2).
全文
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MINISTRY OF FINANCE ________ NUMBER: 2215/QD-BTC
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SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ____________________
HA NOI, JUNE 26, 2007 |
Pursuant to …;
REGARDING THE CORRECTION OF DECISION NO. 19/2007/QD-BTC
DATED MARCH 27, 2007, ISSUED BY THE MINISTER OF FINANCE.
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THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS, NOVEMBER 12, 1966, AND THE AMENDMENT AND SUPPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS, DECEMBER 16, 2002;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
BASED ON DECREE NO. 77/2003/ND-CP, JULY 1, 2003, ISSUED BY THE GOVERNMENT, PROVIDING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
AT THE REQUEST OF THE HEAD OF THE FOREIGN FINANCE DEPARTMENT,
Pursuant to …;
Article 1. CORRECTING SOME CONTENTS OF THE REGULATION ON RECORDING RECEIPTS AND EXPENSES FROM THE STATE BUDGET FOR GOVERNMENT LOANS AND FOREIGN AID AS ANNEXED TO DECISION NO. 19/2007/QD-BTC, MARCH 27, 2007, ISSUED BY THE MINISTER OF FINANCE, AS FOLLOWS:
a) Clause 1, Article 2: REMOVE THE PHRASE “ALL ” AND REPLACE THE PHRASE “RECORDING RECEIPTS, RECORDING EXPENSES” shall be replaced with “1. Inspection regime”. THE CONTENT AFTER CORRECTION IS “1. GOVERNMENT LOANS AND FOREIGN AID MUST BE FULLY RECORDED IN THE STATE BUDGET.”
b) Point b), Clause 2, Article 5: REPLACE THE WORD “LOAN” shall be replaced with “FOREIGN AID”. THE CONTENT AFTER CORRECTION IS “ b) THE BUDGET ALLOCATED FOR FOREIGN AID FUNDED BY THE GOVERNMENT FOR PROGRAMS/PROJECTS OF MINISTRIES, SECTORS, AND LOCALITIES.”
c) Clause 4, Article 6: REMOVE THE PHRASE “LOCAL BUDGET COLLECTION ORDER”. THE CONTENT AFTER CORRECTION IS “4. FOR CENTRAL BUDGET FUNDS WITH SPECIFIC OBJECTIVES, BASED ON THE DOCUMENTARY EVIDENCE SENT BY THE MINISTRY OF FINANCE, THE PROVINCE FINANCE DEPARTMENT SHALL ISSUE PAYMENT ORDERS TO THE USING UNITS TO SEND TO THE STATE TREASURY OF THE PROVINCE/CITY UNDER THE CENTRAL GOVERNMENT; THE STATE TREASURY OF THE PROVINCE/CITY UNDER THE CENTRAL GOVERNMENT SHALL ISSUE FUNDS IN ACCORDANCE WITH THE PROVISIONS OF THE STATE BUDGET LAW”.
Article 2. THIS DECISION TAKES EFFECT FROM THE DATE OF SIGNATURE.
THE HEAD OF THE FOREIGN FINANCE DEPARTMENT, THE DIRECTOR OF THE MINISTRY’S OFFICE, THE HEADS OF MINISTRY OF FINANCE UNITS, AND RELATED UNITS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.
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Place of Receipt: - Central Party Office and its Departments; - President's Office; - National Assembly's Office; - Government Office; - PEOPLE'S COURT AND PEOPLE'S PROSECUTOR'S OFFICE; - Ministries, agencies equivalent to ministries, and agencies under the Government; - State Audit Agency; - Provincial People's Councils, People's Committees of centrally governed cities; - PROVINCE FINANCE DEPARTMENT, STATE TREASURY OF THE PROVINCE/CITY UNDER THE CENTRAL GOVERNMENT; - Official Gazette, Government Portal; - Ministry of Justice's Legal Documents Inspection Department; - Units under the Ministry of Finance; - Legal Affairs Department; - Ministry of Finance website; - FILE: VT, TCDD. |
TUQ. MINISTER DIRECTOR OF THE OFFICE DINH VAN NHA |
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