Decree No. 31/2017/ND-CP promulgates the Regulation on the establishment, examination, and decision-making of the five-year local financial plan, the five-year中期财政计划，地方政府中期公共投资计划，地方政府三年期国家财政预算计划，地方预算编制和分配以及地方年度决算批准。

DECREE

ISSUING REGULATIONS ON THE PREPARATION, REVIEW, AND DECISION ON THE FIVE-YEAR LOCAL FINANCIAL PLAN, THE FIVE-YEAR LOCAL PUBLIC INVESTMENT PLAN, THE THREE-YEAR LOCAL STATE FINANCIAL-BUDGET PLAN, THE LOCAL BUDGET ESTIMATE AND ALLOCATION, AND THE APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT

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On the basis of Law on Government Organization dated June 19, 2015;

On the basis of ORGANIZATION LAW OF LOCAL ADMINISTRATIVE AUTHORITIESuSTATE BUDGET LAW dated June 19, 2015;

On the basis of INVESTMENT LAWto the reportingstate budget June 25, 2015;

On the basis of Law on jointperson June 18, 2014;

Pursuant to Resolution No. NUMBER: 343/2017/UBTVQH14 January 19, 2017 OF THE STANDING COMMITTEE OF THE FOURTEENTH NATIONAL ASSEMBLY ONenergy BASED THE PREPARATION, REVIEW, AND DECISION ON THE FIVE-YEAR NATIONAL FINANCIAL PLAN, THE FIVE-YEAR NATIONAL PUBLIC INVESTMENT PLAN, THE THREE-YEAR NATIONAL STATE FINANCIAL-BUDGET PLAN, THE STATE BUDGET ESTIMATE, THE ALLOCATION OF THE STATE BUDGET, AND THE APPROVAL OF THE ANNUAL STATE BUDGET SETTLEMENT linitial, examination, decision on YEAR LOCAL year 2024TURE PUBLIC INVESTMENT PLANầYEAR NATIONAL PLANc Qu FINANCIAL c Qu"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."- BUDGET NATIONAL THREE-YEAR, BUDGET ESTIMATE STATE BUDGET, ALLOCATION SCHEME, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP CENTRAL BUDGET AND APPROVAL ANNUAL STATE BUDGET SETTLEMENT;logoannual estimate;

At the proposal of the Minister of Finance;

THE GOVERNMENT ISSUES THE DECREES ON THE REGULATIONS ON THE PREPARATION, REVIEW, AND DECISION ON THE FIVE-YEAR LOCAL FINANCIAL PLAN, THE FIVE-YEAR LOCAL PUBLIC INVESTMENT PLAN, lTHE THREE-YEAR LOCAL STATE FINANCIAL-BUDGET PLAN, THE LOCAL BUDGET ESTIMATE AND ALLOCATION, THE APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT. ATTACHED TO THIS DECREE ARE THE REGULATIONS ON THE PREPARATION, REVIEW, AND DECISION ON THE FIVE-YEAR LOCAL FINANCIAL PLAN, THE FIVE-YEAR LOCAL PUBLIC INVESTMENT PLAN, THE THREE-YEAR LOCAL STATE FINANCIAL-BUDGET PLAN, THE LOCAL BUDGET ESTIMATE AND ALLOCATION, THE APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT AND THE SYSTEM OF FORMS.amendFOR THE PREPARATION, REVIEW, AND APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT IN 2015 AND 2016, THE PROVISIONS OF THE STATE BUDGET LAW NUMBER 01/2002/QH11 AND THE GOVERNMENT'S DECREE NUMBER 73/2003/NĐ-CP OF JUNE 23, 2003 SHALL APPLY. 1. THIS DECREE SHALL TAKE EFFECT FROM MAY 10, 2017 AND BE APPLIED FROM THE 2017 BUDGET YEAR FOR THE PREPARATION, REVIEW, DECISION ON THE LOCAL BUDGET ESTIMATE AND ALLOCATION, AND THE APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT; FROM THE 2018 BUDGET YEAR FOR THE PREPARATION OF THE THREE-YEAR LOCAL STATE FINANCIAL-BUDGET PLAN; FROM THE 2021 BUDGET YEAR FOR THE PREPARATION, REVIEW, AND DECISION ON THE FIVE-YEAR LOCAL FINANCIAL PLAN AND THE FIVE-YEAR LOCAL PUBLIC INVESTMENT PLAN.

Article 1. 2. ABOLISH THE GOVERNMENT'S DECREE NUMBER 73/2003/NĐ-CP OF JUNE 23, 2003 ON THE REGULATIONS ON THE REVIEW AND DECISION ON THE LOCAL BUDGET ESTIMATE AND ALLOCATION, AND THE APPROVAL OF THE ANNUAL LOCAL BUDGET SETTLEMENT.

Article 2. Transitional Provisions

MINISTERS, HEADS OF GOVERNMENT MINISTERIAL-LEVEL AGENCIES, HEADS OF GOVERNMENT AGENCIES, PEOPLE'S COUNCILS AT ALL LEVELS, AND PEOPLE'S COMMITTEES AT ALL LEVELS SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS DECREE./.

Article 3. Effectiveness

1. This Decree takes effect from May 10, 2017 and applies from the 2017 fiscal year for the preparation, examination, decision on the annual budget estimate and allocation of local budgets, approval of the annual final accounts of local budgets; from the 2018 fiscal year for the preparation of the three-year financial-plan-budget plan of the localities; from the 2021 fiscal year for the preparation, examination, decision on the five-year financial plan of the localities and the five-year medium-term public investment plan of the localities.

2. Repeals Decree No. 73/2003/NĐ-CP dated June 23, 2003 of the Government promulgating the Regulations on Examination and Decision on Local Budget Estimates and Allocation, and Approval of Local Budget Final Accounts.

Article 4. The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, People's Councils at all levels, and People's Committees at all levels are responsible for implementing this Decree./.