Circular No. 222/2012/TT-BTC on the organization of implementing the state budget estimate for 2013

CIRCULAR

Regulations on the organization and implementation of the state budget for 2013

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Pursuant to Resolution No. 32/2012/QH13 of the National Assembly, dated November 10, 2012, on the state budget estimate for 2013, and Resolution No. 33/2012/QH13, dated November 15, 2012, on the allocation of the central budget for 2013;

Implementing Decision No. 1792/QD-TTg, dated November 30, 2012, of the Prime Minister on the assignment of the state budget estimate for 2013;

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

The Minister of Finance promulgates this Circular on the organization and implementation of the state budget estimate for 2013 as follows:

I. ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2013

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

1. In 2013, it is the third year within the period of stabilization of the state budget between the central budget and local budgets (2011-2015); continue to implement the stabilization of the percentage ratio (%) of revenue distribution between the central budget and local budgets at the level decided by the Standing Committee of the National Assembly in 2011, for any supplementary balance, the central budget will supplement the local budget according to the level decided by the National Assembly in 2012 and supplement the local budget to implement salary reform up to the minimum wage of 1,050,000 VND/month, and assigned to each locality by Decision No. 1792/QD-TTg dated November 30, 2012. Continue to implement environmental protection tax on goods produced domestically as a revenue item shared between the central budget and local budgets; simultaneously, from January 1, 2013, determine the environmental protection tax from import and export activities collected by customs authorities as a revenue item fully enjoyed by the central budget.

2. The allocation of revenue sources and expenditure responsibilities between local government budgets at various levels, the percentage ratio (%) of revenue distribution among local budget levels, and the 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 during the stabilization period. At the same time, provincial budgets shall supplement the balance to implement salary reform according to the resolutions of provincial People's Councils and decisions of provincial People's Committees.

3. Continue to implement the mechanism for balancing land use fees in the local budget balance for investment in economic and social infrastructure construction; localities need to use at least 10% of these revenues for land survey work, establishing land registry databases, and issuing land use right certificates. Simultaneously, use 30% to 50% of land use fees and land rental fees to establish a Land Development Fund in accordance with Decree No. 69/2009/NĐ-CP dated August 13, 2009 of the Government on additional regulations on land use planning, land allocation, land recovery, compensation, and resettlement, and Decision No. 40/2010/QĐ-TTg dated May 12, 2010 of the Prime Minister on the issuance of a model regulation on the management and use of the Land Development Fund.

4. Continue to implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenue shall not be included in the local budget balance but managed through the state budget. Provincial People's Committees shall strengthen supervision and inspection of lottery business operations to ensure compliance with laws on business operations and market control measures of the Ministry of Finance. At the same time, based on the lottery revenue collection capacity in 2012 and the expected capacity in 2013, provincial People's Committees shall submit proposals to their respective People's Councils for allocating lottery revenue to invest in local welfare projects as directed by the Prime Minister and guided by the Ministry of Planning and Investment and the Ministry of Finance.

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

1. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall assign revenue collection tasks for 2013 to subordinate units and lower-level governments, ensuring that the minimum target is equal to the state budget revenue estimate assigned by the Prime Minister. In addition to assigning the state budget revenue estimate, ministries, central agencies, People's Committees of provinces and centrally-administered cities shall also assign public service revenue tasks to subordinate units (if applicable).

2. The allocation and assignment of state budget revenue estimates must be based on the assessment of the results of state budget revenue collection in 2012; in accordance with tax laws, revenue systems; economic growth rates of each sector and field, the development potential of production and business activities of organizations and individuals engaged in business; the requirement to strengthen inspection and supervision, implement measures to combat smuggling, transfer pricing, tax evasion, trade fraud, enhance tax debt collection and enforcement, limit new debts, recover promptly any discovered and recorded tax and penalty amounts after inspections and audits; collect all due taxes and land use fees extended for payment in 2013 into the state budget in full and on time.

Article 3. Allocation and assignment of state budget expenditure estimates:

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities must allocate, arrange funds, and assign state budget expenditure estimates for investment and development in accordance with the provisions of the State Budget Law and laws on investment management and construction, while ensuring the following requirements:

a) Ministries and central agencies shall implement allocation, fund arrangement, and assignment of state budget expenditure estimates for basic construction investment in compliance with Government Directive No. 1792/CT-TTg dated October 15, 2011 on strengthening the management of state budget capital and government bond capital.

b) Provinces and centrally-administered cities: In addition to implementing allocation, fund arrangement, and assignment of state budget expenditure estimates for basic construction investment in compliance with Government Directive No. 1792/CT-TTg dated October 15, 2011 on strengthening the management of state budget capital and government bond capital, they must also pay attention to the following contents:

- Prioritize the allocation of funds to address overdue construction debts in accordance with Government Directive No. 27/CT-TTg dated October 10, 2012 on major measures to overcome the problem of overdue construction debts at localities. Strictly comply with current legal regulations in the field of investment and construction management, adhere to Government Directive No. 1792/CT-TTg dated October 15, 2011 on strengthening the management of state budget capital and government bond capital; do not allow new overdue construction debts to arise.

- Allocate funds to recover the amount of advance payments due in 2013 as decided by the Prime Minister; allocate sufficient funds (both principal and interest) for investment mobilizations according to Clause 3, Article 8 of the State Budget Law that are due for repayment in 2013; repay loans for credit preferential programs for canal consolidation, rural transportation infrastructure, village craft infrastructure, and aquaculture infrastructure that are due for repayment in 2013.

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

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

- Allocate and assign state budget expenditure estimates for investment development to subordinate agencies and units under the fields of education and training, vocational training, science, and technology, which must not be lower than the levels assigned by the Prime Minister for these fields.

In cases where there is a need to mobilize capital for the construction of economic and social infrastructure projects funded by provincial budgets within the five-year plan (2011-2015) approved by the People's Councils of provinces, such mobilization may be permitted domestically, ensuring that the maximum level of domestic debt does not exceed 30% of the total domestic construction investment capital of the provincial budget in 2013 as stipulated by the State Budget Law and guiding documents. For Hanoi and Ho Chi Minh City, the capital mobilization shall be carried out in accordance with Decree No. 123/2004/NĐ-CP dated May 18, 2004 and Decree No. 124/2004/NĐ-CP dated May 18, 2004 issued by the Government.

Additionally, for localities requiring temporary capital advances to implement infrastructure projects generating revenue to repay the temporary advances, which have been approved by competent authorities to attract domestic and foreign economic organization investments, implementation shall follow Circular No. 162/2012/TT-BTC dated October 3, 2012 of the Ministry of Finance.

2. Allocation and assignment of state budget expenditure estimates for socio-economic services, national defense, security, and administrative management in 2013:

a) Ministries, central agencies, and localities when allocating and assigning state budget expenditure estimates for socio-economic services, national defense, security, and administrative management must ensure funding for important tasks as prescribed by law, tasks decided by the Government and the Prime Minister, adequate funding for implemented policies and systems, and funding for the implementation of the campaign encouraging Vietnamese people to prioritize the use of Vietnamese products. At the same time, they must ensure strict, economical, and effective budget spending, contributing to achieving socio-economic development goals, and ensuring sufficient resources to implement social welfare policies. In addition to saving 10% of regular expenses reserved for salary reform in 2013, localities must save an additional 10% of regular expenses (excluding salaries, allowances based on salaries, and expenses for personnel according to regulations) from the budget planning stage and retain the savings at all levels of budget before assigning the budget to local agencies and units for salary reform and implementing social welfare policies (localities must report the additional 10% savings on regular expenses together with the budget allocation report as stipulated in Point 1, Article 5 of this Circular).

b) For ministries, central agencies, and localities when allocating and assigning state budget expenditure estimates for socio-economic services, national defense, security, and administrative management (including salary reform costs with a minimum wage of VND 1,050,000 per month) for budget-funded units, they must ensure accurate alignment with the expenditure estimates assigned by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and assigned by the People's Committee, both in total amounts and detailed by each spending category; budget allocations must comply with legal standards, norms, and regulations.

Furthermore, when allocating budgets to public service units, based on the budget assigned by the Prime Minister, ministries and central agencies decide on the allocation of funds for public service units appropriately, ensuring efficiency according to the principle that units with service income should strive to increase their self-sufficiency from service income, reserving resources to prioritize units mainly funded by the state budget. Continue to grant autonomy to public service units and promote socialization of various types of public services, especially healthcare and education, at higher levels.

- Allocation and transfer of the 2013 state budget expenditure for the agencies, units under their direct management, lower-level authorities in the fields of education-training and vocational training, science and technology shall not be lower than the level allocated by the Prime Minister. When allocating and transferring the budget expenditure for the field of education-training, ensure funding to implement tasks at all levels of education, with particular attention to funding for universal preschool education at age five, funding to support educational expenses and reduce tuition fees according to Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government. Fully implement the policy on preschool education development according to Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister stipulating certain policies on preschool education development from 2011 to 2015 and Decision No. 149/2006/QĐ-TTg dated June 23, 2006 of the Prime Minister approving the project "Preschool Education Development from 2006 to 2015".

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

- Based on the 2013 state budget allocation, provinces and centrally-administered cities allocate funds to implement central policies and regulations so that beneficiaries can receive financial support from the beginning of 2013.

3. Allocation and transfer of budget expenditure from supplementary targeted sources to implement national target programs, projects, and tasks in 2013:

Based on the budget allocation for implementing national target programs, important programs, projects, and other tasks assigned by the Prime Minister, ministries, central agencies, provincial People's Committees of centrally-administered cities shall allocate and transfer budgets to subordinate units and lower-level authorities to ensure compliance with the objectives and contents of each program and project as assigned by competent authorities. Provinces and centrally-administered cities shall integrate national target program funds within their jurisdictions according to prescribed regulations to achieve effective implementation. From 2013, forest conservation and protection funds, rice support according to Resolution No. 30a/NQ-CP dated December 27, 2008 of the Government, shall be allocated from the operational fund as stipulated in Decision No. 57/QĐ-TTg dated January 9, 2012 of the Prime Minister and supplemented from targeted sources to implement forest conservation and protection contracts and natural regeneration. In addition to targeted financial support from the central budget, provinces and centrally-administered cities shall proactively allocate local budgets and legitimate financial resources to implement these programs.

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

Ministries, central agencies, and localities must provide detailed allocations for each using unit and ensure they match the total budget assigned by the Prime Minister.

5. Allocate contingency reserves 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 post-disaster recovery measures as stipulated in the State Budget Law.

6. During the process of deciding on budget revenue and expenditure allocations, if the People's Council decides on its own budget revenue allocation higher than the upper level's allocation according to prescribed regulations, then additional expenditure allocation should correspondingly increase (excluding increases from land use fee revenues). After setting aside 50% for salary reform as prescribed, the remaining portion should prioritize important tasks, policies, and regulations decided by competent authorities, debt settlement for construction projects according to prescribed regulations and the Prime Minister's directives, supplementing local contingency reserves, and increasing reserves to ensure proactive management of the budget.

7. Ministries, central agencies, and localities allocate capital investment plans to project owners detailed to Types and Items of the State Budget Classification and project codes according to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 and subsequent supplements by the Ministry of Finance.

Level I budget entities develop detailed plans for regular expenditure allocation to subordinate budget-using entities, detailed to Types and Items and National Target Program codes issued according to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 and subsequent supplements by the Ministry of Finance; specifically allocate the 10% savings (if applicable) as prescribed for salary reform.

For 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, the allocation and detailed budget transfer shall be divided into two parts: the part of the state budget allocated for implementing the self-management and self-responsibility system; the part of the state budget allocated without implementing the self-management and self-responsibility system.

For public service organizations implementing self-management and self-responsibility for financial matters according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and detailed budget transfer for state budget revenue and expenditure shall be based on assigned tasks, classification of public service organizations, and state budget funding ensuring regular operations during the initial period of stability approved by competent authorities (for organizations partially self-financed and those fully financed by the state budget); detailed allocation into two parts: the part of the state budget ensuring regular operations, the part of the budget for irregular activities.

For public service organizations not yet granted the right to self-management and self-responsibility for financial matters according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and detailed budget transfer shall be made into the part of the budget for irregular activities.

For scientific and technological projects using state budget funds as prescribed in Decree No. 115/2005/NĐ-CP dated September 5, 2005, and Decree No. 96/2010/NĐ-CP dated September 20, 2010, of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, the allocation and detailed budget assignment shall be divided into three parts: funding for implementing scientific and technological tasks, regular operating expenses, and non-regular operating expenses. When assigning detailed budgets for implementing scientific and technological tasks to units using state funds, ministries and central agencies shall assign each project in detail, clearly stating the allocated amount and the amount not allocated according to Circular Joint No. 93/2006/TTLT/BTC-KHCN dated October 4, 2006, of the Ministry of Finance and the Ministry of Science and Technology guiding the system of allocated funding for scientific and technological projects using state funds.

Continue to allocate regular operating expenses for the year 2013 from the state budget according to the method and standard set in 2011 for research organizations, research and technology development organizations, and science and technology service organizations as stipulated in Decree No. 115/2005/NĐ-CP dated September 5, 2005, of the Government on the mechanism of self-management and responsibility of public scientific and technological organizations, and Decree No. 96/2010/NĐ-CP dated September 20, 2010, of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP. In cases where scientific and technological organizations have been approved by competent authorities to switch their operations to a self-funding model for regular operating expenses, they shall implement self-funding for regular operating expenses according to the approved decision.

8. In cases where counties, districts, and towns pilot the non-establishment of People's Councils, the allocation and assignment of detailed budgets shall follow the guidelines set out in Circular No. 63/2009/TT-BTC dated March 27, 2009, of the Ministry of Finance regarding the preparation of budgets, implementation of budgets, and final settlement of budgets for counties, districts, and towns without People's Councils.

9. In 2013, the finance sector will continue to expand the application of the budget management information system and Treasury (TABMIS). Therefore, in addition to the budget allocation and assignment guidelines provided in 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, of the Ministry of Finance and Document No. 3528/BTC-NSNN dated March 23, 2010, of the Ministry of Finance.

Article 4. Implement financial mechanisms to create sources for implementing salary and allowance systems in 2013 according to the Resolutions of the National Assembly, Decrees of the Government, and Decisions of the Prime Minister.

1. Ministries and central agencies when allocating and assigning budgets to subordinate units; provincial and municipal people's committees when allocating and assigning budgets to lower-level budgets must determine to reserve 10% of regular expenditures in 2013 (excluding salary items and items with a nature similar to salary at the minimum wage level of VND 1,050,000 per month) ensuring it is not less than the level guided by the Ministry of Finance; local people's committees at all levels when allocating and assigning budgets to subordinate units must not include 10% of regular expenditure savings in 2013 (excluding public institutions implementing financial mechanisms under Decree No. 43/2006/NĐ-CP dated April 25, 2006, Decree No. 115/2005/NĐ-CP dated September 5, 2005, Decree No. 96/2010/NĐ-CP dated September 20, 2010, of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, and state agencies implementing a mechanism of self-management and self-responsibility for the use of staff quotas and administrative management costs under Decree No. 130/2005/NĐ-CP dated October 17, 2005, of the Government) to implement the salary reform system in 2013.

2. Ministries and central agencies shall guide subordinate units to reserve 40% of revenue retained according to the regime in 2013 (except for the health sector which reserves 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, allowances for permanent duty, surgical allowances, procedural allowances if already included in the service fee for medical examination and treatment) to implement the salary reform system in 2013.

3. Localities must use:

+ 50% increase in local government revenue (excluding increases from land use fees) realized in 2012 compared to the 2012 budget assigned by the Prime Minister (for this source of increased revenue, in cases where localities face difficulties, with low self-balancing ratios from local revenues, small increases in revenue in 2012 compared to the budget assigned by the Prime Minister, and for localities facing difficulties in implementing salary reforms due to inability to harmonize revenue increases across different levels of the local budget, the Ministry of Finance will consider specifically to determine the amount of increased revenue to be included in the sources for implementing salary reforms in 2013; while simultaneously compiling and reporting to the Prime Minister the results of implementation).

+ 50% increase in local government revenue (excluding increases from land use fees) in the 2013 budget compared to the 2011 budget assigned by the Prime Minister;

+ Unutilized sources for implementing salary reforms in 2012 carried over;

+ 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 in the regular expenditure budget (excluding salaries and items with a nature similar to salaries) in the 2012 budget increased compared to the 2011 budget;

+ 10% savings in the regular expenditure budget (excluding salaries and items with a nature similar to salaries) in the 2013 budget increased compared to the 2012 budget and any surplus (if any) after ensuring the funding needs for implementing salary reforms up to the minimum wage level of VND 1,050,000 per month.

+ Retain 40% of the revenue collected under the regime in 2013; specifically for the healthcare sector, retain 35% after deducting costs for medicines, blood, transfusions, chemicals, replacement materials, consumable materials, allowances for continuous duty, surgical allowances, procedural allowances if they have been incorporated into the service fee for medical examination and treatment. The revenue retained under the regime of administrative agencies and public institutions shall not be deducted from direct costs serving the collection work when such revenue is derived from tasks and services invested by the State or from tasks and services that are State monopolies and have been guaranteed by the state budget for operational costs such as: the revenue from tuition fees retained by public schools; the revenue from medical examination and treatment services retained by public hospitals after deducting costs for medicines, blood transfusions, chemicals, replacement materials, consumable materials, etc. Revenue retained under the regime may be deducted from direct costs serving the collection work when such revenue is derived from tasks and services invested by the State or from tasks and services that are State monopolies but have not yet been guaranteed by the state budget for operational costs.

+ The amount allocated (if any) to support from the central government's budget in the 2013 draft budget to implement salary reform up to a minimum wage of 1,050,000 VND/month.

4. Ministries, central agencies, and People's Committees of provinces and centrally-run cities, after implementing the above measures to generate sources and still lacking sufficient resources, the central government budget will provide support to ensure the source for implementation.

In cases where provinces and centrally-run cities have surplus funds after ensuring the financial needs for salary reform according to the roadmap, report to the Ministry of Finance for consideration and resolution in accordance with 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 and assignment of the draft budget:

1. Provincial People's Committees base on the decision of the Prime Minister regarding the assignment of revenue and expenditure tasks of the state budget, submit to the same-level People's Council for decision on the local budget draft, provincial budget allocation plan, and the level of supplementary funding from the provincial budget to lower-level budgets before December 10, 2012. District People's Committees base on the decision of the provincial People's Committee regarding the assignment of revenue and expenditure tasks of the state budget, submit to the same-level People's Council for decision on the district budget draft before December 20, 2012. Commune People's Committees base on the decision of the district People's Committee regarding the assignment of revenue and expenditure tasks of the state budget, submit to the same-level People's Council for decision on the commune budget draft and the commune budget allocation plan before December 31, 2012, and implement the allocation of the regular expenditure budget 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 the Circulars amending and supplementing this Decision; simultaneously send a copy to the State Treasury at the transaction location as the basis for payment and expenditure control.

Based on the assigned revenue and expenditure budget estimates, ministries, central agencies (for the central budget) decide on the allocation and assignment of the state budget to each budget-using unit; People's Committees at all levels (for the local budget) submit to the same-level People's Council for decision on the national budget revenue estimate on their territory, local budget expenditure estimate, decision on the allocation of the local budget to ensure the assignment of the 2013 revenue and expenditure budget to each budget-using unit before December 31, 2012, and organize the public disclosure of the budget estimate in accordance with the provisions of the State Budget Law.

The provincial People's Committee is responsible for reporting the results of the allocation and assignment of the local budget to the Ministry of Finance within five days after the same-level People's Council decides on the budget estimate 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 level of capital mobilization in 2013 as stipulated in Clause 3, Article 8 of the State Budget Law, the outstanding debt of local budget capital mobilization as of December 31, 2012 to the Ministry of Finance before January 31, 2013; report revenue, expenditure, and the balance of the Financial Reserve Fund as stipulated in 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 2013 revenue and expenditure budget estimates assigned by the Prime Minister and People's Committees, the first-level budget units of the central budget and local budget levels at all levels implement the allocation and assignment of the revenue and expenditure budget to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 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 (report to the finance agency using forms 1a, 1b, and 1c attached to this Circular). Pay attention to the following points:

a) Within seven working days from the date of receipt of the budget allocation plan, the financial authority must issue a notification document on the result of the review. If the financial authority does not provide comments within seven working days, it shall be deemed to agree with the allocation plan submitted 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 allocate the budget to subordinate units using the budget, simultaneously sending the financial authority, State Treasury at the same level (in accordance with forms 2a, 2b, and 2c attached to this Circular), and the State Treasury where transactions take place (sent through the detailed expenditure unit for the unit). In case the financial authority requests adjustments, within three working days from receiving the financial authority's document, the allocating agency or unit must absorb, adjust, and resubmit 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, Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

b) For cases after December 31, 2012, due to difficulties and obstacles, the first-level budgetary unit has not completed the allocation of the assigned budget, the unit must report to the financial authority at the same level for examination and permission to extend the budget allocation period. For reasons attributable to the unit itself, the budget allocation period may be extended until January 31, 2013; beyond this deadline, the financial authority will compile a report to the competent authority to reduce the unit's budget expenditure and reallocate it to other agencies or units, or supplement the budget reserve as prescribed by the Government. For reasons beyond the unit's control, such as lack of approval from the competent authority regarding organizational structure, implementation mechanisms, etc., the first-level budgetary unit must estimate the completion time for the financial authority to extend the allocation period, but no later than March 31, 2013; beyond this deadline, the remaining unallocated budget will be handled similarly to the aforementioned subjective reasons.

c) When allocating and transferring budgets to budget-using units, the first-level budgetary unit must pay attention to allocating funds to repay advances, provisional payments, and receivables as decided by the competent authority; if the unit does not allocate the budget for these recoverable items, the financial authority must notify relevant agencies and units to reallocate, while simultaneously notifying the State Treasury at the same level to temporarily withhold funding until the correct allocation is received.

During the management process, ministries, agencies, and localities that have been supplemented with targeted goals must urgently allocate and use the funds for their intended purposes in a timely manner; avoid transferring funds to the next year according to the Resolution of the National Assembly.

d) In case the budget-using unit has not been authorized to receive the budget allocation decision by the competent authority in January 2013, the financial authority and the State Treasury temporarily provide funding for the subordinate budget-using units to carry out expenditures as stipulated in Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2013, the State Treasury will stop providing temporary funding to budget-using units (except for special cases requiring written approval from the same-level financial authority).

II. ORGANIZATION OF MANAGEMENT AND OPERATIONS OF THE STATE BUDGET

Article 6. Management organization for state budget revenue collection:

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

- Organizing and implementing tax collection work from the beginning of the year, ensuring accurate, full, and timely collection according to the law.

- Implementing effectively the Law on Tax Administration, the amended and supplemented Individual Income Tax Law, and other financial and tax policies and mechanisms that have been in effect since 2013; ensuring full and timely collection of taxes and land use fees extended to 2013 into the State Budget.

- Continuing to collect fees and charges in accordance with the provisions of the law; localities strictly implement Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of legal provisions regarding fees and charges, policies for mobilizing and using contributions from the people. To ensure units have sufficient funds to carry out assigned tasks when implementing fee and charge exemptions according to Directive No. 24/2007/CT-TTg, People's Committees of provinces and centrally-administered cities report to the People's Councils at the same level to proactively allocate funds from the local budget to support these units.

- 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 on strictly enforcing fiscal policy and addressing audit and inspection conclusions and recommendations.

2. Tax and Customs agencies shall strengthen monitoring, inspection, and control over the declaration of goods names, commodity codes, tax rates, and tax declarations by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations to take corrective measures.

Timely collect tax debts that are recoverable from organizations and individuals engaged in production and business activities; closely coordinate with relevant agencies to effectively enforce tax debt recovery measures in accordance with legal procedures; compile and report to competent authorities for final resolution of unrecoverable tax debts. Vigorously conduct tax inspections and audits, particularly focusing on key areas such as enterprises suspected of transfer pricing; tax exemptions, reductions, extensions, refunds, and deductions; temporary importation for re-exportation businesses, foreign contractor tax areas; real estate business, land use fees, land rental fees; financial and banking sectors, groups, corporations; border trade tax management; trade, tourism services, television advertising services, gold and silver, mining exploitation; new business models like e-commerce, online sales, etc., to fully collect into the State Budget all tax revenues lost due to fraud. Vigorously review and reform tax administrative procedures to save time, reduce costs for taxpayers, and create favorable conditions for businesses to develop production and business operations.

3. Ministries, central agencies, and localities shall pay attention to directing the management of state assets and land use from planning stages, land registration, issuance of land use certificates, land transfers to ensure full and timely collection into the State Budget in accordance with prescribed regulations, especially land auction revenues to prevent asset loss and waste. Vigorously reorganize and handle state-owned houses and lands according to 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.

Article 7. Organizing the execution of the state budget estimate:

Ministries, central agencies, localities, and budget-using units shall implement within the scope of the state budget estimates assigned to them; financial agencies and State Treasury shall organize the management of the budget within the approved estimates, strictly controlling expenditures to ensure compliance with the purposes, standards, norms, and regulations set by the state. In particular:

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

- For expenditure estimates from borrowed funds and monetary aid: Implement according to the assigned estimates and mechanisms for domestic capital sources (except where agreements provide otherwise, in which case they shall be implemented according to the agreements).

- For expenditure estimates from borrowed and grant funds through the national budget recording method: Implement according to the actual disbursement progress of each project.

2. Direct relevant agencies and units to coordinate with financial agencies to proactively allocate capital at the beginning of the year for important projects and works in accordance with prescribed regulations, especially for the construction and repair of dykes, irrigation facilities, disaster prevention and control, disease prevention, flood aftermath recovery, and relocation projects outside dangerous landslide areas as decided by competent authorities.

3. Implement advance payments for the next year's basic construction investment expenditure estimates in accordance with the provisions of Prime Minister's Directive No. 1792/CT-TTg dated October 15, 2011 on strengthening management of investment from state budget funds and government bonds.

4. Regularly organize inspections and evaluations of project implementation progress; for projects and works not being implemented according to schedule, timely decisions or reports must be made to competent authorities to adjust and transfer capital to projects with faster progress and potential for completion in 2013 but insufficiently funded.

5. Within the 2013 regular expenditure estimates allocated to ministries and central agencies, the Ministry of Finance shall clearly inform the foreign currency expenditure items so that units can proactively implement them. For equivalent funds of US$500,000 or more per year, foreign currency disbursements shall be guaranteed according to the assigned estimates, during implementation, the State Treasury will still control according to the domestic currency expenditure estimates already assigned to the unit; if the domestic currency expenditure estimate has been exhausted due to exchange rate fluctuations but the foreign currency expenditure estimate still remains, the unit shall report to the Ministry of Finance to promptly supplement domestic currency funds; for amounts less than US$500,000 per year, ministries and central agencies may withdraw foreign currency estimates based on the accounting exchange rate at the time of transaction, but not exceeding the domestic currency estimates assigned.

6. For provinces and centrally-administered cities, if there is a need for urgent expenditures outside the estimates but cannot be delayed and the contingency reserve is insufficient, they must rearrange expenditures within the assigned estimates or use the Financial Reserve Fund to meet such urgent needs. The provincial People's Committee decides on using the provincial Financial Reserve Fund in accordance with Point d, Clause 3, Article 58 of Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 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; implement thrift in spending, prevent waste, cut and reduce maximum expenditures on festivals, ceremonies, conferences, seminars, reduce travel expenses both domestically and internationally; particularly, car purchases should only be carried out when necessary, in accordance with standards and norms and included in the estimates; proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for social welfare policy implementation and salary adjustments. If violations of systems and policies, especially those related to social policies such as poverty reduction, are discovered, timely measures must be taken to ensure correct and effective implementation of policies and systems.

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

Article 8. Implementation of budget allocation and payment:

1. For budget-using units:

Based on the annual state budget estimate assigned, budget-using units shall withdraw expenditure estimates according to the established financial regulations and expenditure standards issued by competent state agencies, and in accordance with the progress and volume of tasks performed; ensuring the following principles:

- Personal payment items (salary, salary allowances, social assistance, etc.) must ensure monthly payments to individuals receiving salaries or social assistance from the state budget. Ministries, central agencies, provincial People's Committees, and municipal People's Committees under the Central Government shall direct and organize the implementation of salary payments through bank accounts for those receiving salaries from the state budget; the State Treasury shall closely cooperate with the State Bank and service providers to strictly implement salary payments through bank accounts for those receiving salaries from the state budget in accordance with Directive No. 20/2007/CT-TTg dated August 24, 2007 of the Prime Minister.

- Expenditure items with seasonal characteristics or only occurring at certain times, such as basic construction investment, procurement, major repairs, and other non-recurring items, shall be paid according to the progress and volume of work performed as stipulated by regulations.

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

a) Subsidies for newspapers and magazines allocated in the estimates of ministries and central agencies: Based on the estimates assigned by the competent authority and the progress of subsidized tasks, newspapers and magazines shall process withdrawal procedures at the State Treasury to be paid in accordance with 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 items: Based on the estimates assigned by the competent authority and the requirements of the work, units responsible for training Lao and Cambodian students shall process withdrawal procedures at the State Treasury to be paid in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance.

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

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

For supplementary balance transfers from the central budget to local budgets, the monthly withdrawal limit shall not exceed 1/12 of the total annual supplementary balance transfer amount; however, for the first quarter, 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 shall not exceed 30% of the annual estimate.

In cases where local budgets have been advanced the next year's supplementary budget estimates from the central budget, these amounts need to be recovered in the supplementary balance transfer estimates from the central budget to local budgets in 2013, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial annual estimate already assigned to the locality; the remaining estimate shall be evenly distributed throughout the year for withdrawal. The advanced amount for local budgets shall be recovered as follows:

- For advances made in the form of payment orders, the recovery of the advance shall also be carried out in the form of issuing payment orders from the central budget.

- For advances made in the form of withdrawing estimates, 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 increased withdrawal estimate progress, the Provincial People's Committee 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 in localities, based on revenue capacity and task requirements, the higher-level People's Committee shall specify the monthly withdrawal limits for lower-level budgets to suit local conditions.

Based on the budget withdrawal request of the finance agency and the People's Committee of the commune (according to attached Form C2-09/NS); the State Treasury where transactions take place shall check the conditions: being within the assigned estimate, within the monthly withdrawal limit, then record budget expenditures from higher levels and budget receipts from lower levels according to the content of the supplementary item and the State Budget Schedule.

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

đ) Supplementary targeted expenditures from the central budget to local budgets assigned in the annual estimate shall be implemented as follows: based on the assigned estimate, temporarily available funds according to regulations and the progress of programs and tasks (including both investment capital and operating funds) reported by the project owner (or the unit assigned to perform 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 shall compile the demand for withdrawing supplementary targeted expenditures from the central budget to the local budget (according to attached Form 3), along with the budget withdrawal request (according to attached Form C2-09/NS), to be submitted to the State Treasury where transactions take place to withdraw targeted supplementary funds from the central budget for the local budget. The maximum withdrawal amount equals the assigned estimate for the program or task assigned by the Prime Minister. The Department of Finance is responsible for the proposed withdrawal amount of targeted supplementary funds from the central budget for 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 used for the intended purpose 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 the case where the local budget has been advanced from the central budget supplementary allocation with specific targets for the following year (including both investment capital and operating expenses), it must be recovered within the supplementary allocation with specific targets from the central budget to the local budget for 2013. The Ministry of Finance shall notify the State Treasury to deduct the amount to be recovered immediately from the annual budget estimate, and the remaining portion shall be carried out according to regulations at the State Treasury. The amount advanced to the local budget shall be recovered as follows:

- For the advance made in the form of a payment order, the recovery of such advance shall also be carried out in the form of issuing a payment order from the central budget.

- For advances made in the form of withdrawing estimates, 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.

e) In the case of supplementary allocations with specific targets from the central budget to the local budget arising during the implementation of the budget estimate (including the advance of supplementary allocations with specific targets from the central budget to the local budget), it shall be implemented as follows:

- Capital supplementary allocations with specific targets from the central budget to the local budget arising during the implementation of the budget estimate to carry out tasks related to prevention, control, and mitigation 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 at the State Treasury where transactions take place.

As for the advance of supplementary allocations with specific targets 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 implement the withdrawal of the advance budget estimate at the State Treasury where transactions take place. The Department of Finance shall prepare a withdrawal notice for the advance budget estimate for the following year in accordance with regulations.

- For central government funds temporarily advanced to the local budget, when withdrawing the temporarily advanced funds, temporary receipts and expenditures shall be recorded and recovered according to regulations (adjustment entries shall be made to actual receipts and expenditures in cases where the temporarily advanced funds are converted into supplementary allocations for the local budget or reduced temporary receipts of the local budget and reduced temporary expenditures of the central budget in cases where the temporarily advanced funds must be returned to the central budget).

f) Specifically, for capital supplementary allocations from higher-level budgets to lower-level budgets at various levels of localities (including supplementary allocations outside the budget estimate), based on revenue capacity and task requirements, the People's Committee of the higher level shall stipulate the withdrawal of the budget estimate of the lower level to suit the actual situation in the locality.

Based on the budget withdrawal notice of the financial agency (according to model number C2-09/NS attached), 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 in accordance with the content of the supplementary allocations with specific targets 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 provincial and district State Treasuries (for the local budget) shall compile and report to the same-level financial agencies on the results of withdrawing supplementary balance adjustment and supplementary allocations with specific targets 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 supplementary allocations with specific targets not in accordance with regulations, the local State Treasury shall issue a notification to the same-level financial agency and simultaneously suspend the withdrawal of supplementary balance adjustment and supplementary allocations with specific targets that do not comply 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 allocations for policy implementation. In cases where localities fail to follow the reporting system or report inaccurately and incompletely, the Ministry of Finance will suspend the provision of supplementary funding until the locality provides a complete report.

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

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

a) Expenditure for transferring capital for social policy loans (poor people, ethnic minorities in particularly difficult circumstances improving housing, developing production, labor export...) and other programs and projects as decided by the Government.

b) Expenditure for transferring funds to the Vietnam Social Security for pension and social insurance benefit payments.

c) Expenditure for contributing to shares and paying annual fees to international financial organizations (excluding amounts already allocated in the budget estimates of ministries and central agencies implementing withdrawals at the State Treasury).

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

đ) Expenditure for subsidizing interest rate differences for state investment credit and preferential credit for poor households, ethnic minorities, and policy beneficiaries.

e) Expenditure for promoting investment and tourism.

g) Expenditure for public enterprises and national defense.

h) Supplementary expenditure for national reserves and expenditure for preserving goods in national reserves (for important goods assigned by the State to enterprises for storage).

i) Expenditure for the East Sea and Archipelago Program (the portion allocated to relevant Ministries and agencies for implementation).

k) Expenditure for special tasks and other expenditures authorized by financial orders issued by the Public Security and Defense authorities pursuant to decisions of competent authorities.

l) Expenditure to ensure operations for Party organizations of the Communist Party of Vietnam.

m) Emergency state aid to foreign countries; expenditure to support other localities to mitigate the aftermath of natural disasters, floods, and disease prevention.

n) Subsidies, freight subsidies, grants, and orders placed according to state policy, or to fulfill state-assigned tasks for enterprises and units that do not regularly transact with the State Treasury.

o) Entries for budget revenues and expenditures according to established procedures.

The above expenditures by payment orders shall be implemented when the following conditions are met:

- Included in the budget estimate allocated by the competent authority at the beginning of the year or supplemented during the execution process.

- In accordance with established rules, standards, and quotas as prescribed.

- 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 receipt of the application for disbursement, within five working days, the financial agency shall conduct checks and reviews to ensure all conditions for expenditure as prescribed are met and issue a payment order through the Tabmis system (central budget by the Ministry of Finance, provincial budget by the Department of Finance, district budget by the District Finance Office). The State Treasury is responsible for printing the Payment Order retrieved from the system and making payments to the budget beneficiaries in accordance with the content on the Payment Order and the prescribed regulations. Specifically, the Payment Order for the village budget shall be sent by the Village People's Committee to the State Treasury where transactions take place. In cases where the conditions for disbursement have not been fully met but 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 expenditures) and the Chairman of the People's Committee (for local budget expenditures).

The State Treasury is responsible for verifying the legality and validity of payment orders; based on the content of the payment order, it shall implement budget disbursement, transfer funds to accounts, or issue cash according to prescribed regulations for payment and settlement to organizations and individuals entitled to state budget within the time frame stipulated by regulations. In cases where the documents are not valid or legal, the State Treasury must notify the financial authority of this fact no later than one day from the date of receipt of the documents for handling.

4. Regarding the payment of central government debts, 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.

Article 9. Implementation of budget adjustment for budget-using units:

1. In cases where it is necessary to adjust the budget between subordinate budget-using units without changing the total amount and details by each spending category assigned, the first-level budget unit shall issue a decision to adjust, send it to the same-level financial authority for checking the budget balance and implementing the budget adjustment in Tabmis, and simultaneously send it to the State Treasury involved for controlling expenditures, issuing, and settling payments.

For budget-using units that need to reduce their budgets, the State Treasury transaction shall check and confirm the budget balance, confirm the adjustment so that the unit can report to the first-level budget unit (fax copy) to inform other budget-using units that their budgets will be increased. For budget-using units whose budgets are to be increased, the financial authority shall check and confirm the budget balance, confirm the reduction adjustment of related budget-using units before increasing the budget for the unit at the request of the first-level budget unit. If there is no remaining balance to make adjustments, the budget-using unit shall report to the first-level budget unit to make adjustments again.

2. In cases where the first-level budget unit is authorized to supplement the budget to carry out newly assigned tasks, if the supplementary budget decision already specifies the spending category and the executing unit, then there is no need to prepare a distribution plan for the financial authority's review, but directly allocate the supplementary budget to subordinate units and notify the relevant State Treasury to implement; if the supplementary budget decision does not specify the spending category and the executing unit, then no later than seven working days from the date of receipt of the supplementary budget assignment decision, the first-level budget unit must prepare a distribution plan for the financial authority's review as prescribed.

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

Article 10. Implementation of transferring sources to the following year:

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

Article 11. Practicing thrift, combating waste; preventing and combating corruption:

Ministries, central agencies, localities shall organize and direct the full implementation of the provisions of the Law on Prevention and Control of Corruption and the Law on Thrift and Combating Waste. At the same time, they shall promptly and fully handle any violations discovered through inspection, audit, and financial review work; clarify the responsibility of each organization and individual, and implement the accountability system for heads of units using state budget funds in managing and operating the budget when losses, waste, or improper use of the state budget occur.

Article 12. Implementing financial transparency and state budget transparency:

1. Ministries, central agencies, localities shall direct and fully implement the provisions of Decision No. 192/2004/QD-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, basic construction investment projects funded by the state budget, state-owned enterprises, funds with sources from the state budget, and funds with sources from contributions of the people, and Circulars guiding the implementation of transparency issued by the Ministry of Finance, paying attention to:

a) Financial authorities at all levels shall implement the system of state budget transparency in accordance with 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 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 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 using state budget funds shall implement transparency in accordance with 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 use of capital for basic construction projects funded by the state budget.

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

2. Agencies, units, and organizations using state assets shall implement transparency in accordance with Decision No. 115/2008/QD-TTg dated August 27, 2008 of the Prime Minister on the Public Disclosure of Management and Use of State Assets at Government Agencies, Public Service Units, and Organizations Entrusted with the Management and Use of State Assets.

At the same time, to implement Decision No. 192/2004/QD-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 prescribed regulations. Ministries, central agencies, and localities (Provincial Departments of Finance) have the responsibility to submit transparency reports to the Ministry of Finance immediately after completing the public disclosure of the 2013 budget estimate and the 2011 final accounts.

III. IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from January 1, 2013, and applies to the 2013 fiscal year.

2. Ministries, central agencies, People's Committees of provinces and centrally-administered 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 reported promptly to the Ministry of Finance for coordination in resolving them.