Circular No. 338/2016/TT-BTC on the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of state budget funds to ensure work related to drafting normative legal documents and improving the legal system

state budget funds to ensure work related to drafting normative legal documents and improving the legal system

The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of state budget funds to ensure work related to drafting normative legal documents and improving the legal system

Pursuant to the State Budget Law 2015;

Pursuant to the Law on Legislative Regulatory Documents 2015;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

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

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

and perfecting the legal system. 1. This Circular regulates the preparation of budgets, management, use, and settlement of state budget funds to ensure work related to drafting normative legal documents and improving the legal system for agencies and units, including the following documents:

Article 1. Scope of Regulation and Applicability

a) Codes, Laws (hereinafter referred to collectively as Laws), resolutions of the National Assembly.

b) Ordinances, resolutions of the Standing Committee of the National Assembly; joint resolutions between the Standing Committee of the National Assembly and the Central Steering Committee of the Vietnam Fatherland Front.

d) Decrees of the Government; joint resolutions between the Government and the Central Steering Committee of the Vietnam Fatherland Front.

đ) Decisions of the Prime Minister.

e) Resolutions of the Supreme People's Court Council.

g) Circulars of the Chief Justice of the Supreme People's Court; circulars of the Procurator General of the Supreme People's Procuracy; circulars of the Ministers, Heads of Ministries equivalent to Ministries; joint circulars between the Chief Justice of the Supreme People's Court and the Procurator General of the Supreme People's Procuracy; joint circulars between the Ministers, Heads of Ministries equivalent to Ministries and the Chief Justice of the Supreme People's Court, the Procurator General of the Supreme People's Procuracy; decisions of the State Auditor General.

i) Decisions of the People's Committees at provincial level.

k) Normative legal documents of local authorities in special administrative-economic zones.

l) Resolutions of the People's Councils of districts, towns, urban districts, and cities under provinces and centrally-administered cities (hereinafter referred to collectively as district level).

m) Decisions of the People's Committees at district level.

n) Resolutions of the People's Councils of communes, wards, and towns (hereinafter referred to collectively as commune level).

o) Decisions of the People's Committees at commune level.

2. Management and use of funds for drafting normative legal documents and improving the legal system from sources of support from projects, organizations, and individuals both within and outside the country shall be carried out according to the provisions and commitments of the sponsors; in cases where there are no such provisions or commitments, the contents and levels of expenditure specified in this Circular shall apply.

3. For the preparation of budgets, management, use, and settlement of state budget funds to ensure work related to popularizing, educating about laws, consolidating normative legal documents, codifying the legal system, reviewing, and systematizing normative legal documents, and supervising administrative procedures, separate Circulars guiding these matters issued by the Ministry of Finance shall be followed.

1. Funds for drafting normative legal documents and improving the legal system, guaranteed by the state budget, are consolidated into the regular budget estimates of agencies and units (including funds for drafting laws, ordinances, and resolutions of the National Assembly, and resolutions of the Standing Committee of the National Assembly).

Article 2. Principles for preparing budgets, managing, using, and finalizing funds

2. Allocation of state budget funds to ensure work related to drafting normative legal documents and improving the legal system in agencies and units shall be carried out according to formal programs and plans and supplementary programs and plans within the year, ensuring consistency with the progress of tasks and within the scope of the budget estimates already allocated.

3. Use of state budget funds to ensure work related to drafting normative legal documents and improving the legal system must be in accordance with the purpose, as stipulated by law and in this Circular.

Based on the nature and complexity of each activity in drafting normative legal documents and improving the legal system, which is funded by the state budget as provided for in Clause 1, Article 2 of this Circular, the agency or unit responsible for implementing the task shall allocate funds for the following items:

1. Summarizing the implementation of current laws, collecting, reviewing, and evaluating relevant normative legal documents;

2. Investigating, surveying, and assessing the actual social relations related to the process of researching, proposing the drafting of documents, proposing programs, and planning the drafting of documents;

3. Translating and proofreading foreign language and ethnic minority language documents into Vietnamese and vice versa;

4. Organizing the drafting of normative legal documents;

5. Assessing policy impacts and document impacts;

6. Organizing advisory review boards, review boards, and verification boards; soliciting opinions from scientists and experts (if necessary);

7. Preparing review reports, verification reports, and comment documents;

8. Proofreading and finalizing various outlines, reports, and draft documents.

9. Expenditure on office supplies, printing, and copying documents directly serving the work of drafting normative legal documents and improving the legal system.

Special expenditure standards, guaranteed by the state budget for certain contents in activities related to drafting normative legal documents and improving the legal system, are specifically defined as follows:

- New or replacement law projects: expenditure standard of VND 4,500,000 per outline;

1. Expenditure for drafting detailed outlines of draft documents:

a) For laws and ordinances:

- Law projects for amending and supplementing some articles: expenditure standard of VND 3,800,000 per outline.

b) For resolutions of the National Assembly, resolutions of the Standing Committee of the National Assembly, joint resolutions between the Standing Committee of the National Assembly or between the Government and the Central Steering Committee of the Vietnam Fatherland Front, and Government Decrees:

- New or replacement documents: expenditure standard of VND 3,000,000 per outline;

- Documents for amending and supplementing some articles: expenditure standard of VND 2,300,000 per outline.

- New or replacement documents: expenditure standard of VND 2,300,000 per outline;

c) For decisions of the Prime Minister:

- Documents for amending and supplementing some articles: expenditure standard of VND 1,500,000 per outline.

- Amended and supplemented provisions: expenditure level at 1,500,000 VND/per outline.

d) For joint circulars between the President of the Supreme People's Court and the Procurator-General of the Supreme People's Procuracy; joint circulars between the Minister or Head of an equivalent agency and the President of the Supreme People's Court, the Procurator-General of the Supreme People's Procuracy:

- New or replacement document: expenditure level of VND 1,500,000 per draft;

- Amendment and supplementation of certain provisions: expenditure level of VND 1,000,000 per draft.

đ) For circulars of the Minister or Head of an equivalent agency; resolutions of the Supreme People's Court Council; circulars of the President of the Supreme People's Court; circulars of the Procurator-General of the Supreme People's Procuracy; decisions of the State Auditor General:

- New or replacement document: expenditure level of VND 1,000,000 per draft;

- Amendment and supplementation of certain provisions: expenditure level of VND 800,000 per draft.

e) Resolutions of the People's Council, Decisions of the People's Committee, normative legal documents of local authorities in special administrative-economic units:

- New or replacement document: expenditure level of VND 950,000 per draft;

- Amendment and supplementation: expenditure level of VND 650,000 per draft.

2. Drafting of documents

a) For laws and ordinances:

New or replacement Law, Ordinance projects: expenditure level of VND 12,000,000 per draft;

Amendment and supplementation of certain provisions in Law, Ordinance projects: expenditure level of VND 7,500,000 per draft.

b) For resolutions of the National Assembly, resolutions of the Standing Committee of the National Assembly, joint resolutions between the Standing Committee of the National Assembly or between the Government and the Central Steering Committee of the Vietnam Fatherland Front, decrees of the Government.

- New or replacement document: expenditure level of VND 7,500,000 per draft;

- Amendment and supplementation of certain provisions: expenditure level of VND 4,500,000 per draft.

c) For decisions of the Prime Minister:

- New or replacement document: expenditure level of VND 6,000,000 per draft;

- Documents amending or supplementing certain articles: expenditure standard is 4,000,000 VND per draft document.

d) For joint circulars between the President of the Supreme People's Court and the Procurator-General of the Supreme People's Procuracy; joint circulars between the Minister or Head of an equivalent agency and the President of the Supreme People's Court, the Procurator-General of the Supreme People's Procuracy:

- New or replacement document: expenditure level of VND 4,000,000 per draft;

- Amendment and supplementation of certain provisions: expenditure level of VND 3,500,000 per draft.

đ) For circulars of the Minister or Head of an equivalent agency; resolutions of the Supreme People's Court Council; circulars of the President of the Supreme People's Court, circulars of the Procurator-General of the Supreme People's Procuracy; decisions of the State Auditor General, resolutions of the People's Council, Decisions of the People's Committee, normative legal documents of local authorities in special administrative-economic units:

- New or replacement document: expenditure level of VND 3,200,000 per draft;

- Amendment and supplementation of certain provisions: expenditure level of VND 2,700,000 per draft.

3. Expenditure for drafting reports serving the work of drafting and perfecting documents:

a) Consolidated report on opinions; explanatory report on opinions received:

- For Law, Ordinance, resolution of the National Assembly, new or replacement resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 1,500,000 per report;

- For Law, Ordinance, resolution of the National Assembly, amendment and supplementation of certain provisions in resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 1,000,000 per report;

- For resolutions of the People's Council, decisions of the People's Committee, normative legal documents of local authorities in special administrative-economic units: expenditure level of VND 250,000 per consolidated report on opinions; VND 350,000 per explanatory report on opinions received. For amendment and supplementation: expenditure level of VND 150,000 per consolidated report on opinions; VND 250,000 per explanatory report on opinions received;

- For other documents: expenditure level of VND 800,000 per report.

b) Report on comments and evaluations by critics, members of the review council, discussion reports according to orders from the drafting agency:

- For Law, Ordinance, resolution of the National Assembly, new or replacement resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 1,500,000 per report;

- For Law, Ordinance, resolution of the National Assembly, amendment and supplementation of certain provisions in resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 1,000,000 per report;

- For new or replacement resolutions of the People's Council, decisions of the People's Committee, normative legal documents of local authorities in special administrative-economic units: expenditure level of VND 350,000 per report; For amendment and supplementation: expenditure level of VND 200,000 per report;

- For other documents: expenditure level of VND 800,000 per report.

c) Report on impact assessment of policies or report on impact assessment of documents:

- For Law, Ordinance, resolution of the National Assembly, resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 8,000,000 per report.

- For other documents: expenditure level of VND 6,000,000 per report.

d) Report on monitoring the implementation of laws:

- Comprehensive report on monitoring the implementation of laws submitted to the Government by the Ministry of Justice as the main drafter: expenditure level of VND 12,000,000 per report;

- Annual report on monitoring the implementation of laws by ministries and sectors: expenditure level of VND 8,000,000 per report; - Special topic report on monitoring the implementation of laws: expenditure level of VND 5,000,000 per report;

- Unexpected report on monitoring the implementation of laws: expenditure level of VND 3,000,000 per report.

- Comprehensive report on monitoring the implementation of laws drafted by the Department of Justice as the main drafter and submitted to the provincial People's Committee for submission to the Ministry of Justice: expenditure level of VND 3,400,000 per report;

- Report on monitoring the implementation of laws compiled by the district People's Committee; main sectors at the provincial level drafting and submitting to the Department of Justice: expenditure level of VND 1,700,000 per report;

- Report on monitoring the implementation of laws drafted by the People's Committee at the commune level; main departments at the district level drafting and submitting to the Legal Affairs Office: expenditure level of VND 900,000 per report.

4. Drafting of documents for comments, reports for reviewing and examining documents:

a) Comment documents:

- For new or replacement Law, Ordinance, resolution of the National Assembly, resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 1,000,000 per document;

- For amendment and supplementation of certain provisions in Law, Ordinance, resolution of the National Assembly, resolutions, joint resolutions of the Standing Committee of the National Assembly: expenditure level of VND 700,000 per document;

- For draft resolutions of the People's Council, decisions of the People's Committee, normative legal documents of local authorities in special administrative-economic units: expenditure level of VND 250,000 per document; 

- For the remaining documents: the expenditure level is 500,000 VND/document.

b) Examination reports, verification reports:

- For proposals to draft laws, ordinances, resolutions of the National Assembly, joint resolutions of the Standing Committee of the National Assembly, decrees: the expenditure level is 500,000 VND/report.

- For law projects, ordinances, resolutions of the National Assembly, joint resolutions of the Standing Committee of the National Assembly: the expenditure level is 1,500,000 VND/report.

- For draft decrees, resolutions, joint resolutions, decisions of the Prime Minister, joint circulars: the expenditure level is 1,000,000 VND/report.

- For draft circulars, decisions of the State Auditor General, resolutions of People's Councils, decisions of People's Committees, regulatory documents of local authorities in special administrative-economic units: the expenditure level is 500,000 VND/report.

5. Proofreading and finalizing research outlines, various types of reports, explanatory notes, submission papers for documents, draft documents: the expenditure level is 600,000 VND/time for proofreading; specifically, for documents of People's Councils and People's Committees, the expenditure level is 200,000 VND/time for proofreading.

6. Expenditure for individuals participating in meetings, seminars, discussions, conferences, and press briefings.

a) Participating in meetings, seminars, discussions, conferences serving the work of drafting proposed programs, drafting, impact assessment, soliciting opinions, reviewing, examining documents; conducting surveys and investigations; monitoring and evaluating the implementation of laws:

- Chairperson: expenditure level of 150,000 VND/person/meeting;

- Participants: expenditure level of 100,000 VND/person/meeting;

- Written discussion papers of participants: the expenditure level is 500,000 VND/document; specifically, for documents of People's Councils and People's Committees, the expenditure level is 200,000 VND/document.

b) Attend press conferences announcing laws, ordinances, and other regulatory legal documents that have been signed and issued by competent authorities:

- Chairperson of the conference: expenditure level of 150,000 VND/person/conference;

- Participants: the expenditure level is 70,000 VND/person/meeting.

7. Expenditure for hiring translation and proofreading services

- Translating documents from foreign languages into Vietnamese: the expenditure level is 120,000 VND/page (350 words);

- Translating documents from Vietnamese into foreign languages: the expenditure level is 150,000 VND/page (350 words); - Translating documents from Vietnamese into minority ethnic languages: the expenditure level is 100,000 VND/page (350 words);

- Proofreading translated documents: the expenditure level is 40,000 VND/page (350 words).

- For some less common languages, the translation expenditure can be increased by 30% compared to the aforementioned translation expenditure levels.

8. Expenditure for consulting opinions of independent experts

In cases where proposals to draft regulatory documents; proposals, plans for drafting regulatory documents; explanations, submission papers, draft documents, and specialized reports require consulting and critical opinions from independent experts, the expenditure level is 1,000,000 VND/report.

9. In addition to implementing the expenditure levels specified in Clauses 1 to 8 of this Article, other expenditures are implemented and applied according to current financial expenditure regulations, including:

a) For travel expenses for officials on domestic trips, organizing meetings, conferences, discussions, mid-term reviews, and summaries, following the regulations of the Ministry of Finance regarding travel expense allowances and meeting organization costs for state agencies and public service units;

b) For organizing overseas survey delegations, following the regulations of the Ministry of Finance regarding travel expense allowances for state officials and civil servants on short-term overseas trips funded by the state budget;

c) For organizing social surveys and investigations, following the regulations of the Ministry of Finance guiding the management, use, and settlement of funds for surveys funded by the state budget;

d) For establishing electronic information databases to support the drafting of regulatory documents and improving the legal system, following the regulations of the Ministry of Finance guiding the expenditure levels for creating electronic information under information technology and current information technology regulations, as well as database construction and management;

đ) Expenditure for reviewing and systematizing documents directly supporting the drafting of regulatory documents and improving the legal system, following the regulations of the Ministry of Finance and the Ministry of Justice guiding the management and use of funds for inspection, handling, review, and systematization of regulatory documents;

e) Expenditure for purchasing office supplies, printing, and copying documents directly supporting the drafting of regulatory documents and improving the legal system, based on valid invoices and receipts within the allocated budget.

1. The allocation standard for funding to ensure the work of drafting regulatory documents and improving the legal system is implemented based on the activities, expenditure items, and expenditure levels stipulated in Articles 3 and 4 of this Circular and carried out as follows:

a) For law projects, ordinances, resolutions of the National Assembly, resolutions of the Standing Committee of the National Assembly, the allocation standard for funding for the main drafting agency is carried out as follows:

- New Code, replacement: maximum 2,000 million VND/project.

- Amending and supplementing certain articles of a Code: maximum 1,600 million VND/project.

- New Law project, replacement: maximum 1,000 million VND/project.

- Amending and supplementing certain articles of a Law project: maximum 600 million VND/project.

- New Ordinance project, replacement: maximum 500 million VND/project.

- Amending and supplementing an Ordinance project: maximum 300 million VND/project.

- New Resolution project of the National Assembly, replacement: maximum 500 million VND/project.

- Amending and supplementing a Resolution project of the National Assembly: maximum 300 million VND/project.

- New Resolution project, joint Resolution project of the Standing Committee of the National Assembly, replacement: maximum 400 million VND/project.

- Amending and supplementing a Resolution project, joint Resolution project of the Standing Committee of the National Assembly: maximum 250 million VND/project.

b) Draft decree of the Government, budget allocation standard: VND 40 million per draft document with less complex content, only seeking opinions from some central ministries and agencies; VND 60 million per draft document with more complex content, requiring opinions from many central ministries and agencies, mass organizations, and localities. In cases where the draft decree must organize broad meetings to seek opinions multiple times with wide scope, the budget allocation level shall be decided by the head of the agency or unit responsible for drafting and building the decision within the allocated regular state budget expenditure limit.

c) Draft decision of the Prime Minister, joint resolution between the Government and the Central Steering Committee of the Vietnam Fatherland Front: budget allocation standard: VND 30 million per draft document with less complex content or fewer required meetings to seek opinions, and VND 50 million per draft document with more complex content or requiring multiple meetings to seek opinions.

d) Draft resolution of the Supreme People's Court Council, circulars, joint circulars, decisions of the State Auditor General: budget allocation standard: VND 15 million per draft document with less complex content and narrow scope of regulation, and VND 30 million per draft document with more complex content and wide scope of implementation nationwide, requiring multiple meetings to seek opinions.

đ) Resolution of the People's Council, decision of the People's Committee, regulatory documents of local authorities in special administrative-economic units newly issued or replaced:

- Resolution of the People's Council, decision of the People's Committee:

+ Provincial level: VND 10 million per document;

+ District level: VND 8 million per document;

+ Commune level: VND 6 million per document.

- Regulatory documents of local authorities in special administrative-economic units: VND 10 million per document.

- For documents amending or supplementing, the budget allocation standard shall not exceed 80% of the standard for newly issued or replaced documents.

2. In addition to the budget allocation standards prescribed in Clause 1 of this Article, based on the financial capacity, when necessary, the head of the agency or unit responsible may arrange a portion of the regular state budget expenditure already allocated to support related activities during the process of drafting regulatory documents and perfecting the legal system.

Article 6. Preparation of Budget Estimates, Management, Utilization, and Settlement of Funds Ensuring Legislative Work and Legal System Improvement

1. The preparation of budget estimates and allocation of funds ensuring legislative work and legal system improvement shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. This Circular only specifies special contents regarding funding for law, ordinance, and resolution drafting by the National Assembly and the Standing Committee of the National Assembly, specifically as follows:

a) Establishment of budget estimates:

Annually, based on the legislative program of laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly approved by the National Assembly and adjusted and supplemented by the Standing Committee of the National Assembly during the year, and as stipulated in this Circular, the ministries and central agencies assigned to lead the drafting of laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly shall prepare budget estimates for ensuring the legislative work of these laws, ordinances, and resolutions, which shall be consolidated into the state budget estimate of the agency and submitted to the Ministry of Finance for consolidation and submission to the competent authority for examination and decision in accordance with the State Budget Law.

Specifically, for the agencies responsible for reviewing, examining, and perfecting draft laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly: Based on the number of draft laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly in the annual legislative program approved by the National Assembly and adjusted and supplemented by the Standing Committee of the National Assembly, based on the tasks assigned by the competent authority, the expenditure items and levels specified in Articles 3 and 4 of this Circular, and current expenditure regulations, they shall prepare budget estimates for reviewing, examining, and perfecting draft laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly, which shall be consolidated into the state budget estimate and submitted to the Ministry of Finance for consolidation and submission to the competent authority for examination and decision in accordance with the State Budget Law.

b) Allocation of budget estimates:

Based on the state budget estimate allocated by the competent authority, ministries and central agencies shall allocate the budget estimate to their subordinate budget units, clearly indicating the funds for drafting, reviewing, examining, and perfecting draft laws, ordinances, and resolutions of the National Assembly and the Standing Committee of the National Assembly.

Funds for drafting regulatory documents and improving the legal system shall be allocated to the self-management expenditure fund.

2. The settlement and final accounting of funds ensuring legislative work and legal system improvement shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents.

For funds ensuring legislative work, the method of allocating funds based on completed products shall be applied. Payment vouchers include:

- Decision or document approving the legislative program or plan of regulatory documents by the competent authority.

- Petition for the competent authority to issue regulatory documents.

- Regulatory legal document issued by the competent authority.

In cases where the competent authority decides not to issue a regulatory document that has been completed or to stop its drafting, the agency or unit responsible for drafting the document may settle and finalize the corresponding portion of the funds expended according to the expenditure items and levels specified in this Circular based on lawful expenditure vouchers as stipulated by law.

Article 7. Implementation Organization

1. On the basis of budget capacity and actual circumstances, the Minister, the head of central agencies, the People's Councils of provinces and centrally governed cities shall specify the specific allocation levels for each type of regulatory legal document to implement accordingly.

2. The contents and expenditure levels stipulated in Articles 3 and 4 of this Circular are guiding provisions; based on the allocated budget for building legal documents and perfecting the legal system, the head of the agency or unit assigned the task of building legal documents and perfecting the legal system shall decide on expenditures for the work items at appropriate levels (lower or higher than those specified in Article 4 of this Circular) within the total allocated budget for implementing the task of building regulatory legal documents and perfecting the legal system.

3. For the 2017 budget for building regulatory legal documents and perfecting the legal system (including the budgets for laws, ordinances, resolutions of the National Assembly, and resolutions of the Standing Committee of the National Assembly), ministries, central agencies, and localities shall arrange and allocate within the scope of the state budget expenditure plan approved by the competent authority for 2017 to implement.

Article 8. Implementation clause

1. This Circular takes effect from February 15, 2017.

2. This Circular replaces Joint Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of the budget estimate, management, utilization, and settlement of state budget funds to ensure the work of building regulatory legal documents and perfecting the legal system, and Joint Circular No. 47/2012/TTLT-BTC-BTP dated March 16, 2012, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of the budget estimate, management, utilization, and settlement of state budget funds to ensure the work of building regulatory legal documents and perfecting the legal system of the People's Councils and People's Committees.

3. In the course of implementation, if there are difficulties or obstacles, it is recommended that agencies and units promptly reflect them to the Ministry of Finance for study and appropriate amendments and supplements./