Circular No. 343/2016/TT-BTC guiding the implementation of publicizing the state budget at all levels of the state budget

CIRCULAR

GUIDELINES FOR IMPLEMENTING PUBLIC BUDGETS OF THE STATE

Pursuant to the State Budget Law on June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

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

Pursuant to Decision No. 59/2013/QĐ-TTg dated October 15, 2013 of the Prime Minister on the list of state secrets classified as Top Secret and Confidential in the Ministry of Finance;

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

The Minister of Finance issues this Circular guiding the implementation of public budgets for various levels of budget..

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular specifies detailed procedures for publicly disclosing reports on budget estimates, implementation status, and final accounts of the state budget, central budget, provincial budget, and district budget; detailed procedures for publicly disclosing village budgets and other financial activities of villages; reporting systems and inspection and supervision mechanisms for the implementation of public budgets.

b) The scope of public disclosure as provided in point a, Clause 1, Article 1 of this Circular does not include data and explanatory reports in the fields of national defense, security, and national reserves.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Ministry of Finance;

b) People's Committees at all levels;

c) Financial authorities at all levels;

d) Other organizations and individuals related thereto.

Article 2. Principles of Public Disclosure

1. Fully, promptly, and accurately disclose budget information in accordance with the forms prescribed in this Circular.

2. Ensure compliance with requirements for protecting state secrets as stipulated.

Chapter II

PUBLIC DISCLOSURE OF THE STATE BUDGET AND CENTRAL BUDGET

Article 3. Contents of Public Disclosure

1. Disclose indices, forms, and explanations serving as the basis for the National Assembly's decision on the state budget estimate and allocation of the central budget, including:

a) Disclose data on the state budget estimate and allocation of the central budget submitted to the National Assembly:

- State budget balance(Form 01/CK-NSNN issued together with this Circular)

- Balance of revenue and expenditure of the central budget and local budgets(Form 02/CK-NSNN issued together with this Circular)

- State budget revenue estimate by sector(Form 03/CK-NSNN issued together with this Circular)

- State budget revenue estimate by tax type(Form 04/CK-NSNN issued together with this Circular)

- State budget expenditure estimate, central budget expenditure, and local budget expenditure by expenditure structure(Form 05/CK-NSNN issued together with this Circular)

- Central budget expenditure estimate by sector(Form 06/CK-NSNNissued together with this Circular)- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 07/CK-NSNN(Form 06/CK-NSNN- Central budget development expenditure estimate for each ministry, central agency by sector- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 08/CK-NSNN(Form 06/CK-NSNN- Central budget regular expenditure estimate for each ministry, central agency by sector- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 09/CK-NSNN(Form 06/CK-NSNN- Local budget revenue, expenditure, and balance; percentage (%) of shared revenue and supplementary balance from the central budget to local budgets- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 10/CK-NSNN(Form 06/CK-NSNN- Central budget supplementary expenditure estimate for each province and centrally-administered city- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

(Form 11/CK-NSNN issued together with this Circular)b) Disclose explanations of the state budget estimate and allocation of the central budget.

2. Disclose data on the state budget estimate and allocation of the central budget decided by the National Assembly:

Form 12/CK-NSNN

- State budget balance(Form 06/CK-NSNNForm 13/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Balance of revenue and expenditure of the central budget and local budgets(Form 06/CK-NSNN(Form 14/CK-NSNN issued together with this Circular)- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- State budget revenue estimate by sector(Form 15/CK-NSNN issued together with this Circular)

- State budget revenue estimate by tax type(Form 16/CK-NSNN issued together with this Circular)

- State budget expenditure estimate, central budget expenditure, and local budget expenditure by expenditure structureForm 17/CK-NSNN

- Central budget expenditure estimate by sector(Form 06/CK-NSNNForm 18/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 07/CK-NSNN(Form 06/CK-NSNNForm 19/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 08/CK-NSNN(Form 06/CK-NSNNForm 20/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 09/CK-NSNN(Form 06/CK-NSNNForm 21/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 10/CK-NSNN(Form 06/CK-NSNN(issued together with this Circular) Form 22/CK-NSNN

(Form 11/CK-NSNN issued together with this Circular)(Form 06/CK-NSNN3. Disclose data and explanations on the implementation of the state budget estimate reported to the Government, including:- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

a) Disclose data on the implementation of the state budget estimate quarterly (six-monthly, annually):

- State budget balance quarterly (six-monthly, annually)

Form 23/CK-NSNN(Form 06/CK-NSNN- Estimated state budget revenue quarterly (six-monthly, annually)- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

(Form 24/CK-NSNN issued together with this Circular)- Estimated state budget expenditure quarterly (six-monthly, annually)

Form 25/CK-NSNN(Form 06/CK-NSNNb) Disclose explanations on the implementation of the state budget estimate quarterly (six-monthly, annually).- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

4. Disclose data and explanations on the final accounts of the state budget approved by the National Assembly, including:

a) Disclose data on the final accounts of the state budget:

Form 26/CK-NSNN

- State budget balance(Form 06/CK-NSNN- Final account of state budget revenue by sector- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 27/CK-NSNN(Form 06/CK-NSNNFinal account of state budget revenue by tax type- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Form 28/CK-NSNN(Form 06/CK-NSNN- Final account of state budget expenditure, central budget expenditure, and local budget expenditure by expenditure structure- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

(Form 29/CK-NSNN issued together with this Circular)- Final account of central budget expenditure by sector

Form 30/CK-NSNN(Form 06/CK-NSNN- Final account of central budget expenditure for each ministry, central agency, and other tasks of the central budget- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 31/CK-NSNN(Form 06/CK-NSNN- Final account of supplementary expenditure from the central budget for local budgets for each province and centrally-administered city- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

Form 32/CK-NSNN(Form 06/CK-NSNNb) Disclose explanations on the final accounts of the state budget.- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Publicly explain the final account of the state budget.

Article 4. Obligation to Disclose

The Ministry of Finance shall disclose the contents prescribed inArticle 3 of this Circular.

As for the disclosure contents prescribed inClause 2 and Clause 4 of Article 3, the Ministry of Finance shall issue a Decision on disclosing the state budget and relevant forms in accordance with the provisions. (Form 06/CK-NSNNForm No. 01/QD-CKNSissued together with this Circular).

Article 5. Forms of Public Disclosure

Disclosure of the contents prescribed inArticle 3 shall be carried out through one or more forms prescribed inPoint b Clause 1 of Article 15 of the State Budget Law, including mandatory disclosure on the Ministry of Finance's official website (www.mof.gov.vn).www.mof.gov.vn).

Article 6. Time of Disclosure

1. The report on the state budget estimate submitted to the National Assembly must be disclosed no later than five working days from the date the Government sends it to the National Assembly deputies.

2. The report on the state budget estimate approved by the National Assembly and the final accounts of the state budget approved by the National Assembly must be disclosed no later than thirty days from the date of issuance of the document.

3. The report on the implementation of the state budget estimate quarterly and semi-annually must be disclosed no later than fifteen days from the end of the quarter and six months.

4. The annual report on the implementation of the state budget must be disclosed when the Government submits it to the National Assembly.

Chapter III

DISCLOSURE OF LOCAL BUDGETS AND PROVINCE BUDGETS

Article 7. Contents of Disclosure

1. Disclosure of indicators, forms, and explanations serving as the basis for the People's Council at the provincial level to decide on the local budget estimate and allocation of the provincial budget, including:

a) Disclosure of data on the local budget estimate and allocation of the provincial budget submitted to the People's Council at the provincial level:

- Local budget balance(Form 06/CK-NSNNForm No. 33/CK-NSNN Form 22/CK-NSNN

- Balance of revenue and expenditure of the provincial budget and district budget(Form 06/CK-NSNNForm No. 34/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of state budget revenue(Form 06/CK-NSNNForm No. 35/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of local budget expenditure, provincial budget expenditure, and district budget expenditure by expenditure structure(Form 06/CK-NSNNForm No. 36/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget expenditure estimate by sector(Form 06/CK-NSNNForm No. 37/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget expenditure estimate for each agency and organization(Form 06/CK-NSNNForm No. 38/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget development investment expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNForm No. 39/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget regular expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNForm No. 40/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Percentage (%) of revenue sharing between budgets at different levels of local government(Form 06/CK-NSNNForm No. 41/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of revenue, supplementary amount, and balance of district budget(Form No. 42/CK-NSNN issued together with this Circular)

- Supplementary budget expenditure from the provincial budget for each district budget(Form 06/CK-NSNNForm No. 43/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget and district budget expenditure estimate for national target programs(Form 06/CK-NSNNForm No. 44/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- List of programs and projects using state budget funds(Form 06/CK-NSNNForm No. 45/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Disclosure of explanations of the local budget estimate and allocation of the provincial budget.

2. Disclosure of data on the local budget estimate and allocation of the provincial budget decided by the People's Council:

- Local budget balance(Form 06/CK-NSNNForm No. 46/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Balance of revenue and expenditure of the provincial budget and district budget(Form 06/CK-NSNNForm No. 47/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of state budget revenue(Form 06/CK-NSNNForm No. 48/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of local budget expenditure, provincial budget expenditure, and district budget expenditure by expenditure structure(Form 06/CK-NSNNForm No. 49/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget expenditure estimate by sector(Form 06/CK-NSNNForm No. 50/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget expenditure estimate for each agency and organization(Form 06/CK-NSNNForm No. 51/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget development investment expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNForm No. 52/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget regular expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNForm No. 53/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Percentage (%) of revenue sharing between budgets at different levels of local government(Form 06/CK-NSNNForm No. 54/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of revenue, supplementary amount, and balance of district budget(Form 06/CK-NSNNForm No. 55/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Supplementary budget expenditure from the provincial budget for each district budget(Form 06/CK-NSNNForm No. 56/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Provincial budget and district budget expenditure estimate for national target programs(Form 06/CK-NSNNForm No. 57/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- List of programs and projects using state budget funds(Form 06/CK-NSNNForm No. 58/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

3. Disclosure of data and explanations on the implementation of the local budget estimate quarterly (six-monthly, annually) reported to the People's Committee at the provincial level, including:

a) Disclosure of data on the implementation of the local budget estimate quarterly (six-monthly, annually):

- Local budget balance quarterly (six-monthly, annually)(Form 06/CK-NSNNForm No. 59/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

(Form 24/CK-NSNN issued together with this Circular)(Form 06/CK-NSNNForm No. 60/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimated expenditure of the local budget quarterly (six-monthly, annually)(Form 06/CK-NSNNForm No. 61/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Disclosure of explanations on the implementation of the local budget estimate quarterly (six-monthly, annually).

4. Disclosure of data and explanations on the final accounts of the local budget approved by the People's Council at the provincial level, including:

a) Disclosure of data on the final accounts of the local budget:

- Local budget balance(Form 06/CK-NSNNForm No. 62/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of state budget revenue(Form 06/CK-NSNNForm No. 63/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of local budget expenditure, provincial budget expenditure, and district budget expenditure by expenditure structure(Form No. 64/CK-NSNN issued together with this Circular)

- Final accounts of provincial budget expenditure by sector(Form 06/CK-NSNNForm No. 65/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of provincial budget expenditure for each agency and organization(Form No. 66/CK-NSNN issued together with this Circular)

- Final accounts of supplementary expenditure from the provincial budget for the district budget(Form No. 67/CK-NSNN issued together with this Circular)

- Final accounts of national target program expenditure from the provincial budget and district budget(Form No. 68/CK-NSNN issued together with this Circular)

b) Disclosure of explanations on the final accounts of the local budget.

Article 8. Obligation to Publicize

The People's Committee at the provincial level shall implement publicizing or entrust the Department of Finance to implement publicizing the contents prescribed inArticle 7 of this Circular.

As for the disclosure contents prescribed inFor Clause 2 and Clause 4 of Article 7, the People's Committee at the provincial level shall issue a Decision to publicly announce the budget and relevant forms as prescribed (in Form No. 02/QĐ-CKNS issued together with this Circular).

Article 9. Forms of Publicizing

Disclosure of the contents prescribed inArticle 7 shall be implemented through one or more forms prescribed inPoint b, Clause 1 of Article 15 of the State Budget Law, including the mandatory form of publishing on the website of the People's Committee of the province and the website of the Department of Finance.

Article 10. Time for Publicizing

1. The report on the local budget estimate submitted to the People's Council at the provincial level must be publicized no later than five working days from the date the People's Committee at the provincial level sends it to the representatives of the People's Council at the provincial level.

2. The report on the local budget estimate decided by the People's Council at the provincial level and the final accounts of the local budget approved by the People's Council at the provincial level must be publicized no later than thirty days from the date the document is issued.

3. The report on the implementation of the local budget quarterly and semi-annually must be publicized no later than fifteen days from the end of the quarter and six months.

4. The report on the annual implementation of the local budget must be publicized when the People's Committee at the provincial level submits it to the People's Council at the provincial level.

Chapter IV

PUBLICIZING THE COUNTY BUDGET AND THE COUNTY LEVEL BUDGET

Article 11. Contents of Publicizing

1. Publicizing indicators, forms, and explanations serving as the basis for the People's Council at the county level to decide on the county budget estimate and allocation of the county-level budget, including:

a) Publicizing the figures of the county budget estimate and allocation of the county-level budget submitted to the People's Council at the county level:

- County budget balance(in Table No. 69/CK-NSNN issued together with this Circular)

- Balance of revenue and expenditure of the county-level budget and village budgets(Form 06/CK-NSNNTable No. 70/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of state budget revenue(Form 06/CK-NSNNTable No. 71/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County budget expenditure estimate, county-level budget expenditure estimate, and village budget expenditure estimate according to the expenditure structure(Form 06/CK-NSNNTable No. 72/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget expenditure estimate by sector(Form 06/CK-NSNNTable No. 73/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget expenditure estimate for each agency and organization(Form 06/CK-NSNNTable No. 74/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget development investment expenditure estimate for each agency and organization by sector(in Table No. 75/CK-NSNN issued together with this Circular)

- County-level budget regular expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNTable No. 76/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Revenue estimate, supplementary estimate, and county budget balance estimate for each village(Form 06/CK-NSNNTable No. 77/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Supplementary budget estimate from the county-level budget for each village budget(Form 06/CK-NSNNTable No. 78/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- National Target Program budget estimate for the county-level budget and village budgets(Form 06/CK-NSNNTable No. 79/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- List of programs and projects using state budget funds(Form 06/CK-NSNNTable No. 80/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Publicizing the explanations of the county budget estimate and allocation of the county-level budget.

2. Publicizing the figures of the county budget estimate and allocation of the county-level budget decided by the People's Council at the county level, including:

- County budget balance(Form 06/CK-NSNNTable No. 81/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Balance of revenue and expenditure of the county-level budget and village budgets(Form 06/CK-NSNNTable No. 82/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimate of state budget revenue(Form 06/CK-NSNNTable No. 83/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County budget expenditure estimate, county-level budget expenditure estimate, and village budget expenditure estimate according to the expenditure structure(Form 06/CK-NSNNTable No. 84/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget expenditure estimate by sector(Form 06/CK-NSNNTable No. 85/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget expenditure estimate for each agency and organization(Form 06/CK-NSNNTable No. 86/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget development investment expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNTable No. 87/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- County-level budget regular expenditure estimate for each agency and organization by sector(Form 06/CK-NSNNTable No. 88/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Revenue estimate, supplementary estimate, and county budget balance estimate for each village(Form 06/CK-NSNNTable No. 89/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Supplementary budget estimate from the county-level budget for each village budget(Form 06/CK-NSNNTable No. 90/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- National Target Program budget estimate for the county-level budget and village budgets(Form 06/CK-NSNNTable No. 91/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- List of programs and projects using state budget funds(Form 06/CK-NSNNTable No. 92/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

3. Publicizing the figures and explanations of the implementation of the county budget estimate quarterly (six-monthly, annually) reported to the People's Committee at the county level, including:

a) Publicizing the figures of the implementation of the county budget estimate quarterly (six-monthly, annually):

- County budget balance quarterly (six-monthly, annually)(Form 06/CK-NSNNTable No. 93/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

(Form 24/CK-NSNN issued together with this Circular)(Form 06/CK-NSNNTable No. 94/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimated expenditure of the county budget quarterly (six-monthly, annually)(Form 06/CK-NSNNTable No. 95/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Publicizing the explanations of the implementation of the county budget estimate quarterly (six-monthly, annually).

4. Publicizing the figures and explanations of the final accounts of the county budget approved by the People's Council at the county level, including:

a) Publicizing the figures of the final accounts of the county budget:

- County budget balance(Form 06/CK-NSNNTable No. 96/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of state budget revenue(Form 06/CK-NSNNTable No. 97/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of county budget expenditure, county-level budget expenditure, and village budget expenditure according to the expenditure structure(Form 06/CK-NSNNTable No. 98/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of county-level budget expenditure by sector(Form 06/CK-NSNNTable No. 99/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of county-level budget expenditure for each agency and organization(Form 06/CK-NSNNTable No. 100/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of supplementary expenditure from the county-level budget for each village budget(Form 06/CK-NSNNTable No. 101/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Final accounts of national target program budget expenditure for the county-level budget and village budgets(Form 06/CK-NSNNTable No. 102/CK-NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Publicizing the explanations of the final accounts of the county budget.

Article 12. Obligation to Disclose

The People's Committee at the district level shall implement disclosure or delegate such implementation to the District Finance and Planning Office to disclose the contents stipulated inArticle 11 of this Circular.

As for the disclosure contents prescribed inFor Clause 2 and Clause 4 of Article 11, the People's Committee at the district level shall issue a Decision to publicly announce the budget and relevant forms as prescribed. (Form 06/CK-NSNNForm No. 03/QĐ-CKNS- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget.

Article 13. Forms of Disclosure

Disclosure of the contents prescribed inArticle 11 shall be implemented through one or more forms prescribed inPoint b, Clause 1 of Article 15 of the State Budget Law, including the mandatory form of public announcement on the website of the People's Committee at the district level. For areas without a website, the mandatory form of disclosure is to announce through mass media and post notices at the People's Committee office for at least 30 days.

Article 14. Time of Disclosure

1. The report on the draft district budget submitted to the People's Council at the district level must be disclosed no later than five working days from the date the People's Committee at the district level sends it to the representatives of the People's Council at the district level.

2. The report on the draft district budget decided upon by the People's Council at the district level, and the final accounts of the district budget approved by the People's Council at the district level must be disclosed no later than thirty days from the date of issuance of the document.

3. The report on the implementation of the district budget quarterly and semi-annually must be disclosed no later than fifteen days from the end of the quarter and six months.

4. The annual report on the implementation of the district budget must be disclosed when the People's Committee at the district level submits it to the People's Council at the district level.

Chapter V

DISCLOSURE OF THE COMMUNE BUDGET AND OTHER FINANCIAL ACTIVITIES AT THE COMMUNE LEVEL

Article 15. Contents of Disclosure

1. Disclosure of indicators, forms, and explanations serving as the basis for the People's Council at the commune level to decide on the commune budget and plans for other financial activities at the commune level, including:

a) Disclosure of the commune budget draft and plans for other financial activities at the commune level submitted to the People's Council at the commune level:

- Commune budget balance(Form 06/CK-NSNNForm No. 103/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune revenue budget(Form 06/CK-NSNNForm No. 104/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune expenditure budget(Form 06/CK-NSNNForm No. 105/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Development investment expenditure budget(Form 06/CK-NSNNForm No. 106/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Plan for collection and expenditure of other financial activities(Form 06/CK-NSNNForm No. 107/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Disclosure of explanations of the commune budget draft and plans for other financial activities at the commune level.

2. Disclosure of the commune budget draft and plans for other financial activities at the commune level decided upon by the People's Council at the commune level, including:

- Commune budget balance(Form 06/CK-NSNNForm No. 108/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune revenue budget(Form 06/CK-NSNNForm No. 109/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune expenditure budget(Form 06/CK-NSNNForm No. 110/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Development investment expenditure budget(Form 06/CK-NSNNForm No. 111/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Plan for collection and expenditure of other financial activities(Form 06/CK-NSNNForm No. 112/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

3. Disclosure of the actual figures and explanations of the implementation of the commune budget quarterly (six-monthly, annually), including:

a) Disclosure of the actual figures of the commune budget implementation quarterly (six-monthly, annually):

- Commune budget balance quarterly (six-monthly, annually)(Form 06/CK-NSNNForm No. 113/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimated commune revenue implementation quarterly (six-monthly, annually)(Form 06/CK-NSNNForm No. 114/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Estimated commune expenditure implementation quarterly (six-monthly, annually) (according toForm No. 115/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Disclosure of explanations of the implementation of the commune budget quarterly (six-monthly, annually).

4. Disclosure of the commune final accounts and results of other financial activities at the commune level approved by the People's Council at the commune level, including:

a) Disclosure of the commune final accounts figures and results of other financial activities at the commune level:

- Commune budget balance(Form 06/CK-NSNNForm No. 116/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune revenue final accounts(Form 06/CK-NSNNForm No. 117/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Commune expenditure final accounts(Form 06/CK-NSNNForm No. 118/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Development investment expenditure final accounts(Form 06/CK-NSNNForm No. 119/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

- Implementation of collection and expenditure of other financial activities(Form 06/CK-NSNNForm No. 120/CK TC- NSNN- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget

b) Disclosure of explanations of the commune final accounts and results of other financial activities at the commune level.

Article 16. Obligation to Publicize

The People's Committee at the commune level shall implement publicizing the contents prescribed in Article 15 of this Circular.

As for the disclosure contents prescribed inClause 2 and Clause 4 of Article 15, the People's Committee at the commune level shall issue a Decision to publicly announce the budget and related forms as prescribed (according toForm No. 04/QĐ-CKNS- Central budget expenditure estimate for each ministry, central agency, and other tasks of the central budget.

Article 17. Forms of Publicizing

1. The publicizing of the contents prescribed inClause 1 and Clause 3 of Article 15 shall be carried out through the following methods: posting publicly at the office of the People's Committee at the commune level for at least thirty days from the date of posting; broadcasting on the commune’s public address system (if the commune has such a system).

2. As for the contents prescribed inClause 2 and Clause 4 of Article 15, they shall be carried out through the following methods: posting publicly at the office of the People's Committee at the commune level for at least thirty days from the date of posting; broadcasting on the commune’s public address system (if the commune has such a system); notifying in writing to the Party Committee, political and social organizations at the commune level, and village chiefs at the commune level and neighborhood chiefs at the ward level.

Article 18. Timeframe for Publicizing

1. The report on the commune budget estimate and financial activity revenue and expenditure plan submitted to the People's Council at the commune level must be publicized no later than five working days from the date the People's Committee at the commune level sends it to the People's Council representatives.

2. The report on the commune budget estimate and financial activity revenue and expenditure plan approved by the People's Council at the commune level, the final accounts of the commune budget and the results of financial activity revenue and expenditure approved by the People's Council at the commune level must be publicized no later than thirty days from the date the document is issued.

3. The quarterly and semi-annual reports on the implementation of the commune budget must be publicized no later than fifteen days from the end of the quarter and six months.

4. The annual report on the implementation of the commune budget must be publicized when the People's Committee at the commune level submits it to the People's Council at the commune level.

Chapter VI

REGIME OF REPORTING AND SUPERVISION ON THE IMPLEMENTATION OF PUBLICIZING THE COMMUNE BUDGET

Article 19. Regime of Reporting on Publicizing

1. The People's Committee at the commune level is responsible for sending to the Finance and Planning Office at the district level the materials and data on the publicizing of the commune budget estimate and final accounts that have been decided and approved by the People's Council at the commune level as prescribed inClause 2 and Clause 4 of Article 15 of this Circular. The time of submission is the same as the time of publicizing as prescribed in Clause 2 of Article 18 of this Circular.

2. The Finance and Planning Office at the district level is responsible for:

a) Aggregating and publishing the data on the publicizing of the budget estimates and final accounts of communes and units under the district level that have been decided and approved by the competent authority according to the publicizing forms for the commune budget and budgetary units.

b) Aggregating and reporting on the situation of publicizing the commune budget of communes and units under the district level(Form 06/CK-NSNNForm No. 01/CKNS-BCissued together with this Circular).

c) Sending to the Department of Finance:

- Materials and data on the publicizing of the district budget estimate and final accounts and provincial-level budget that have been decided and approved by the People's Council at the district level as prescribed inClause 2 and Clause 4 of Article 11 of this Circular. The time of submission is the same as the time of publicizing as prescribed in Clause 2 of Article 14 of this Circular.

- Reporting on the aggregated situation of publicizing the budget as prescribed in point b, Clause 2 of this Article. The report must be sent before March 31 (for the current year's budget estimate publicizing) and before September 30 (for the previous year's final accounts publicizing).

3. The Department of Finance has the responsibility to:

a) Aggregating and publishing the data on the publicizing of the budget estimates and final accounts of districts and units under the provincial level that have been decided and approved by the competent authority according to the publicizing forms for the district budget and budgetary units.

b) Aggregating the situation of publicizing the budget of districts and units under the provincial level(Form 06/CK-NSNNForm No. 02/CKNS-BCissued together with this Circular).

c) Sending to the Ministry of Finance:

- Materials and data on the publicizing of the local budget estimate and final accounts and provincial-level budget that have been decided and approved by the People's Council at the provincial level as prescribed inClause 2 and Clause 4 of Article 7 of this Circular. The time of submission is the same as the time of publicizing as prescribed in Clause 2 of Article 10 of this Circular.

- Reporting on the aggregated situation of publicizing the budget as prescribed in point b, Clause 3 of this Article. The report must be sent before May 31 (for the current year's budget estimate publicizing) and before March 31 (for the two previous years' final accounts publicizing).

The materials, data, and reports sent to the Ministry of Finance must be sent with one copy accompanied by electronic data files in Excel format or via email to:[email protected]

4. The Ministry of Finance is responsible for:

a) Aggregating and publishing the data on the publicizing of the budget estimates and final accounts of provinces, centrally-administered cities, ministries, ministerial-level agencies, government agencies, and other central agencies that have been decided and approved by the competent authority.

b) Aggregating the situation of implementing the publicizing of the budget of provinces, centrally-administered cities, ministries, ministerial-level agencies, government agencies, and other central agencies.

Article 20. Inspection and Supervision of Implementation

1. People's Committees at all levels shall be responsible for inspecting the implementation of budget transparency by their immediate subordinate levels. During the inspection and supervision process, if violations are discovered, they must be promptly addressed or reported to the competent authority for prompt handling in accordance with the provisions of the law.

2. Financial agencies at all levels shall be responsible for inspecting the implementation of budget transparency by their immediate subordinate levels in accordance with this Circular.

3. The Vietnam Fatherland Front at all levels shall take the lead in organizing the supervision of the implementation of state budget transparency as prescribed inArticle 52 of the Decree detailing the implementation of certain provisions of the State Budget Law.

Chapter VII

IMPLEMENTING PROVISIONS

Article 21. Effective Date

1. This Circular shall take effect from February 13, 2017, and apply from the 2017 fiscal year.

2. Repeal Circular No. 03/2005/TT-BTC dated January 6, 2005, issued by the Ministry of Finance guiding the implementation of the Financial Transparency Regulations for state budgets at various levels and the reporting system on financial transparency implementation.

3. In the course of implementation, any difficulties should be reflected to the Ministry of Finance for research and resolution./.