Resolution No. 343/2017/UBTVQH14 on the establishment, examination, and decision-making of the five-year national financial plan, the five-year mid-term public investment plan, the three-year national state budget financial plan, the annual state budget estimate, the central budget allocation scheme, and the approval of the annual state budget settlement.

RESOLUTION

REGULATIONS ON THE PREPARATION, REVIEW, AND DECISION ON THE NATIONAL FINANCIAL PLAN FOR 5 YEARS, THE MID-TERM PUBLIC INVESTMENT PLAN FOR 5 YEARS, THE NATIONAL FINANCIAL-BUDGET PLAN FOR 3 YEARS, THE STATE BUDGET ESTIMATE, THE CENTRAL BUDGET ALLOCATION PLAN, AND THE ANNUAL SETTLEMENT OF THE STATE BUDGET
NATIONWIDE
STATE MID-TERM FINANCIAL PLAN AND NATIONAL BUDGET FOR THREE YEARS OF THE NATIONAL ECONOMIC DEVELOPMENT PERIOD
NATIONAL BUDGET ESTIMATE, CENTRAL BUDGET ALLOCATION PLAN, AND ANNUAL BUDGET SETTLEMENT APPROVAL
NATIONAL BUDGET SETTLEMENT APPROVAL ANNUALLY
STATE MID-TERM FINANCIAL PLAN AND NATIONAL BUDGET FOR THREE YEARS OF THE NATIONAL ECONOMIC DEVELOPMENT PERIOD, NATIONAL BUDGET ESTIMATE, CENTRAL BUDGET ALLOCATION PLAN, AND ANNUAL BUDGET SETTLEMENT

---------------------------------------------------------------

NATIONAL ASSEMBLY STANDING COMMITTEE
SOCIALIST REPUBLIC OF VIET NAM

 

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on the Organization of the National Assembly No. 57/2014/QH13;

Pursuant to the Law on promulgating legal normative documents No. 80/2015/QH13;

Pursuant to the Public Investment Law No. 49/2014/QH13;

Pursuant to the State Budget Law No. 83/2015/QH13;

Pursuant to the State Audit Law No. 81/2015/QH13;

Pursuant to the Public Debt Management Law No. 29/2009/QH12,

 

RESOLUTION:
PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Resolution stipulates the tasks of the Government in organizing the preparation; the tasks of the agencies of the National Assembly in reviewing; the tasks of the State Audit Office in presenting to the National Assembly and participating in examining and reviewing together with the agencies of the National Assembly and the Government; the Standing Committee of the National Assembly decides or gives opinions on the following reports:

1. To present to the National Assembly for decision on the national financial plan for 5 years, the mid-term public investment plan for 5 years, the state budget estimate, the central budget allocation plan, and the annual settlement of the state budget, the percentage (%) distribution of revenue items between the central budget and local budgets; the reparation or adjustment of the national financial plan for 5 years, the mid-term public investment plan for 5 years, the state budget estimate, and the central budget allocation plan when necessary.

2. To present to the National Assembly for reference the national financial-budget plan for 3 years when considering and deciding on the state budget estimate and the central budget allocation annually.

3. To present to the Standing Committee of the National Assembly for decision on the principles, criteria, and standards for allocating the state budget, supplementary estimates of increased state budget revenues, allocation and utilization of increased revenues and savings from the central budget; to give opinions on important budget expenditure regulations that have wide-ranging impacts and are related to the implementation of national socio-economic tasks (hereinafter referred to as "important budget expenditure regulations").

Article 2. Applicability

1. The Standing Committee of the National Assembly, the National Assembly's Finance and Budget Committee, the National Ethnic Council, other National Assembly Committees, and the State Audit Office.

2. The Government and relevant government agencies.

3. The Supreme People's Court, the Supreme People's Procuracy, the Office

Article 3. Principles of Implementation

1. Ensuring compliance with authority, content, procedures, and deadlines during the organization of preparation, review, giving opinions, and decision-making on the reports presented by the Government to the Standing Committee of the National Assembly and the National Assembly as prescribed by the State Budget Law, the Public Investment Law, and this Resolution.

2. Ensuring close coordination among the Government, relevant government agencies, the Supreme People's Court, the Supreme People's Procuracy, and the Office

Chapter II

PREPARATION OF THE NATIONAL FINANCIAL PLAN FOR 5 YEARS, THE MID-TERM PUBLIC INVESTMENT PLAN FOR 5 YEARS, THE NATIONAL FINANCIAL-BUDGET PLAN FOR 3 YEARS, THE STATE BUDGET ESTIMATE, THE CENTRAL BUDGET ALLOCATION PLAN, AND THE ANNUAL SETTLEMENT OF THE STATE BUDGET
STATE MID-TERM FINANCIAL PLAN AND NATIONAL BUDGET FOR THREE YEARS OF THE NATIONAL ECONOMIC DEVELOPMENT PERIOD
NATIONAL BUDGET ESTIMATE, CENTRAL BUDGET ALLOCATION PLAN, AND ANNUAL BUDGET SETTLEMENT
NATIONAL BUDGET ESTIMATE, CENTRAL BUDGET ALLOCATION PLAN, AND ANNUAL BUDGET SETTLEMENT
BUDGET REVENUE AND EXPENDITURE OF THE STATE BUDGET ANNUALLY

Article 4. Establishing the five-year national financial plan

1. Basis for planning:

a) The situation and results of implementing the five-year national socio-economic development plan and the five-year national financial plan in the previous period;

b) National strategies on socio-economic development, finance, public debt, tax system reform; targets and key indicators guiding socio-economic development and other relevant five-year programs and plans; international treaties to which the Socialist Republic of Vietnam has signed or joined that will be effective during the next five years;

c) Policies and systems for revenue and expenditure, and management of state budget revenue and expenditure; forecasting the impact of the international and domestic economic environment on development, the ability to mobilize financial resources, and the state budget.

Article 2. Contents of the plan:

a) The situation and results of achieving main financial and state budget targets over the past five years;

b) Determining general and specific financial and state budget targets consistent with socio-economic development goals for the next five years; major directions for financial and state budget management; mobilization and distribution of resources; state budget structure;

c) Determining the framework for balancing state budget revenue and expenditure and limits on public debt, government debt, and foreign debt of the country; directions to ensure national financial security and sustainable management of public debt for the next five years;

d) Forecasting risks and impacts on state budget revenue and expenditure, fiscal deficit, and public debt; organizational implementation solutions. (Attached are four annex tables, from Table 01 to Table 04)

Article 3. Deadline for the Government to submit the plan to the Standing Committee of the National Assembly is before September 20, along with the submission of the state budget estimate for the first year of the plan.

Paragraph 1. Basis for establishing the plan as stipulated in Clause 1 of Article 50 of the Public Investment Law.

Paragraph 2. Contents of the plan as stipulated in Article 52 of the Public Investment Law. (Attached are four annex tables, from Table 05 to Table 08)

Article 3. Deadline for the Government to submit the plan to the Standing Committee of the National Assembly is before September 20, along with the submission of the state budget estimate for the first year of the plan.

Article 6. Establishing the three-year national financial and state budget plan

1. Basis for planning:

a) The situation of implementing the economic and social plan and the state budget estimate in the current year;

b) National strategies on socio-economic development, finance, public debt, tax system reform; five-year plans on socio-economic development, finance, and public investment (in cases where the three-year period is fully within the five-year plan), or targets and key indicators guiding socio-economic development, finance, and public investment for the next five years (in cases where the three-year period includes a year outside the five-year plan); current policies and systems for state budget revenue and expenditure management and proposed supplements and amendments (if any);

c) Forecasting economic growth and major balances of the economy during the three-year planning period; framework for state budget revenue and expenditure, state budget revenue and expenditure structure, and spending ceilings for specified sectors up to the budget estimate year in the three-year national financial and state budget plan and for central ministries, agencies, and localities prepared in the previous year;

Article 2. Contents of the plan:

a) Implementation status of economic and social tasks and the current state budget estimate; forecast of economic growth, key macroeconomic indicators, and important budget policies expected to be implemented during the three-year planning period;

b) Determining state budget revenue and expenditure amounts and structures for the budget estimate year and the following two years, including: - State budget revenue estimate compiled by each revenue category and domestic revenue structure, oil revenue, revenue from import-export activities, aid revenue, accompanied by explanations of factors affecting state budget revenue; - State budget expenditure estimate compiled by each expenditure sector and development investment expenditure structure, regular expenditure, national reserve expenditure, interest payment expenditure, aid expenditure, other expenditures, accompanied by explanations of factors affecting state budget expenditure; - Forecast of state budget deficit; forecast of public debt, government debt, and foreign debt of the country;

c) Forecasting major risks, contingent liabilities affecting state budget revenue and expenditure, and deficit, and organizational implementation solutions. (Attached are six annex tables, from Table 09 to Table 14)

Article 3. Deadline for the Government to submit the plan to the Standing Committee of the National Assembly is before September 20, along with the submission of the annual state budget estimate.

Article 7. Preparation of the annual state budget estimate

1. The basis for preparing the annual state budget estimate shall be in accordance with the provisions of Article 41 of the State Budget Law.

2. Contents of the report:

a) Situation of implementing the state budget in the current year: - Evaluation of the implementation of the state budget revenue and expenditure estimates and financial-budgetary measures according to the National Assembly's resolution; adjustments to the estimates and handling of revenue and expenditure fluctuations, temporary state budget allocation during the implementation process (if any); - Deficit and borrowing to cover the deficit of the state budget, including central government deficit and local government deficit; total amount of borrowing of the state budget, including borrowing to cover the deficit of the state budget and borrowing to repay the principal of the state budget; situation of public debt, government debt, foreign debt of the country; handling of advance capital from the state budget that has not been recovered and borrowing at the local level; - Additional measures to organize the implementation of the state budget in the current year. (Attached are four annex tables, from form number 15 to form number 18)

b) Annual state budget estimate: - Basis for preparing the annual state budget estimate; - Objectives and tasks of the state budget; - State budget revenue estimate and measures to mobilize state budget revenue sources; - State budget expenditure estimate, specifying major policies of the Party and the State related to the state budget, important economic national goals and programs; - State budget deficit and sources to cover it, including detailed central government deficit and local government deficit by each locality; deficit ratio compared to gross domestic product; total amount of borrowing of the state budget, including borrowing to cover the deficit of the state budget and borrowing to repay the principal of the state budget; - Level of public debt, government debt, foreign debt of the country; - Measures to complete financial-budgetary tasks, ensuring balance between the central state budget and local state budgets. (Attached are five annex tables, from form number 19 to form number 23)

3. The Government shall submit the report to the Standing Committee of the National Assembly before September 20 of the current year.

Article 8. Preparation of the annual central budget allocation plan

1. Basis for preparing the allocation plan:

a) Implementation situation of the central budget in the current year;

b) Three-year national medium-term financial-budgetary plan of the state, five-year national medium-term public investment plan, next year's state budget estimate;

c) Specific tasks of ministries, ministerial-level agencies, governmental agencies, other agencies at the central level and provinces, centrally-administered cities;

d) Central budget allocation standards; regulations on state budget expenditure standards, norms, and rates (%), division of shared revenue and supplementary balancing transfers from the central budget to local budgets. For the first year of the budget stabilization period, the basis shall be the budget decentralization regulations and the revenue and expenditure estimates of each locality.

2. Content of the report:

a) Implementation situation of the central budget in the current year;

b) Basis for preparing the central budget allocation plan for the following year;

c) Expenditure estimates for each ministry, ministerial-level agency, governmental agency, and other agencies at the central level by sector; total expenditure estimates for supporting political-social-professional organizations, social organizations, social-professional organizations by sector; total support expenditures as prescribed by law for state-owned economic groups and corporations when necessary by sector; expenditures for important tasks;

d) Revenue and expenditure tasks, percentage (%) division of shared revenue between the central budget and local budgets, supplementary transfers from the central budget to each province and centrally-administered city (balancing and targeted supplements, including targeted support for certain important projects and works of the locality and support for implementing systems, policies, and tasks as prescribed); attached explanatory documents for determining the balancing supplementary transfers for the first year of the local budget stabilization period and targeted supplementary transfers for each province and centrally-administered city annually;

đ) List, progress, and annual investment budget estimates for important national programs and projects using state budget funds decided by the National Assembly;

e) Other documents to clearly explain the central budget allocation plan. (Attached are thirty-four annex tables, from form number 24 to form number 57)

3. The Government shall submit the report to the Standing Committee of the National Assembly before September 20 of the current year.

Article 9. Preparation of the annual state budget settlement report

1. The state budget settlement shall be carried out in accordance with the provisions stipulated in Article 65 of the State Budget Law.

2. Contents of the settlement report:

a) Settlement figures for state budget revenues and expenditures, along with explanations of the settlement;

b) State budget deficit and sources to cover it, including detailed central and local government deficits by locality; the ratio of the deficit to the gross domestic product; total borrowing of the state budget, including borrowing to cover the state budget deficit and borrowing to repay the principal of the state budget debt;

c) Summary of the settlement of national target programs. (Attached are 19 annex tables, from form number 58 to form number 76)

3. The Government shall submit the settlement report to the Standing Committee of the National Assembly no later than 16 months after the end of the fiscal year.

Article 10. Preparation of supplementary estimates for increased state budget revenues, allocation and utilization plans for increased revenues and savings on central government expenditures

At the end of the fiscal year, the Government shall determine the amount of increased state budget revenues and the amount of increased revenues and savings on central government expenditures compared to the budget approved by the National Assembly; prepare supplementary estimates for increased state budget revenues, allocation and utilization plans for increased revenues and savings on central government expenditures for each expenditure item, ensuring compliance with Clause 2 of Article 59 of the State Budget Law, and submit them to the Standing Committee of the National Assembly before April 10 of the following year.

Article 11. Establishment of principles, criteria, and allocation standards for the state budget and important budget expenditure systems

2. In cases where it is necessary to issue important budget expenditure systems with wide-ranging impacts related to the implementation of national socio-economic tasks, the Government shall prepare proposals for submission to the Standing Committee of the National Assembly for comments prior to implementation.

Article 12. Coordination among agencies in preparing reports submitted by the Government to the Standing Committee of the National Assembly and the National Assembly

1. The Finance and Budget Committee of the National Assembly, the National Ethnic Council, other Committees of the National Assembly, and the State Audit Office shall coordinate with the Ministry of Finance and other relevant agencies of the Government during the preparation and construction of reports submitted by the Government to the Standing Committee of the National Assembly and the National Assembly through the following methods:

a) Organizing exchanges of opinions and inviting reports on the implementation of strategies, plans, and legal regulations in the fields of state finance and budget and development investment; forecasting economic and social conditions, state budget, overall social development investment, public investment for the five-year and annual periods;

b) Participating in discussions with central and local agencies regarding the preparation of the five-year national financial plan, the five-year medium-term public investment plan, the state budget estimate, and the allocation plan for the central budget, determining the percentage (%) distribution of shared revenue between the central and local budgets.

2. Representatives of the Finance and Budget Committee of the National Assembly and the State Audit Office may be invited to attend sessions of the Government to discuss and deliberate on the five-year national financial plan, the five-year medium-term public investment plan, the state budget estimate, the allocation plan for the central budget, and the annual state budget settlement report.

Chapter III
AUDIT OF REPORTS SUBMITTED BY THE GOVERNMENT

Article 13. Responsibilities for Review

1. The Finance and Budget Committee of the National Assembly shall be responsible for reviewing reports submitted by the Government to the Standing Committee of the National Assembly as prescribed in Clause 1 and Clause 3 of Article 1 of this Resolution.

2. The National Ethnic Council and other Committees of the National Assembly within their respective duties and powers shall cooperate with the Finance and Budget Committee of the National Assembly to review contents within their areas of responsibility.

3. The State Audit Organization shall participate with the Finance and Budget Committee, the National Ethnic Council, and other Committees of the National Assembly in examining and reviewing reports on the state budget estimate, the central budget allocation plan, and the state budget estimate adjustment plan submitted by the Government to the Standing Committee of the National Assembly and the National Assembly; implement audits and prepare audit reports on the final settlement of the state budget to submit to the National Assembly for examination and approval of the final settlement of the state budget.

Article 14. Contents of Review

1. For the national five-year financial plan:

a) Reviewing the results of implementing major financial and state budget targets over the five-year period prior to the current phase; the implementation of the adjusted national financial plan for five years according to the Resolution of the National Assembly (if applicable);

b) Reviewing the five-year financial plan regarding: major financial and state budget targets, large-scale financial and budgetary orientations; the framework for balancing revenue and expenditure of the state budget and debt indicators; risks and impacts on the state budget and public debt; organizational measures for implementation;

c) Reviewing the necessity and impact on the economic and social situation and ensuring public debt safety in cases where it is necessary to re-establish or adjust the national five-year financial plan (if applicable).

2. For the medium-term national public investment plan for five years:

a) Reviewing the implementation and results of major objectives and tasks in the previous phase of the medium-term national public investment plan for five years; the implementation of the adjusted medium-term national public investment plan for five years according to the Resolution of the National Assembly (if applicable);

b) Reviewing the goals and orientations for medium-term public investment using state budget funds nationwide, the ability to mobilize and balance various sources of funding;

c) Reviewing the principles and allocation plans for medium-term national public investment using state budget funds;

d) Reviewing the ratio and principles for using contingency reserves in the medium-term national public investment plan;

đ) Reviewing the list of national target programs and important national projects;

e) Reviewing key solutions and policies to implement the medium-term national public investment plan;

g) Reviewing adjustments to the medium-term national public investment plan (if applicable).

3. For the state budget estimate:

a) Reviewing the assessment of the situation and basic contents, solutions to implement the current year's state budget estimate;

b) Reviewing the state budget estimate regarding: goals, orientation for budget allocation and balancing the state budget; bases and requirements for preparing the state budget estimate; the feasibility of the state budget estimate;

c) Reviewing the necessity and impact on the economic and social situation and the implementation of the state budget estimate at the beginning of the year in cases of adjusting the state budget estimate (if applicable).

4. For the central budget allocation plan:

a) Reviewing the principles of allocation, fairness, rationality, and proactivity of the central budget allocation plan; ensuring priority allocation of the budget to implement Party and State policies in each period;

b) Reviewing the basis and grounds for determining the amount of supplementary balanced budget for localities in the first year of the stabilization period, and the targeted supplementary amount for each province and centrally-administered city annually.

5. For the final settlement of the state budget:

a) Reviewing the results of revenue and expenditure and the balance of the state budget compared to the estimate approved by the National Assembly, including any adjusted estimates during the implementation process (if applicable); the amount transferred to the following year according to the State Budget Law and detailed regulations;

b) Reviewing the accuracy, truthfulness, and completeness of the final settlement figures.

6. For the plan to supplement the state budget estimate with increased revenue; allocation and use of increased revenue and savings from the central budget: Reviewing the legality and rationality of the allocation and use plan for increased revenue and savings from the central budget.

7. For the principles, criteria, and standards for allocating the state budget and important budget expenditure systems:

a) Reviewing the legal basis and necessity for issuance;

b) Reviewing the calculation basis, objectives, affected subjects, comprehensiveness, feasibility, and appropriateness.

Article 15. Organization of Audit

1. After receiving reports submitted by the Government to the Standing Committee of the National Assembly and the National Assembly, depending on the actual situation, the National Ethnic Council and the Committees of the National Assembly shall select appropriate forms of organization for audit in accordance with relevant laws; send the results of the audit in writing to the National Assembly's Finance and Budget Committee at least ten working days before the Standing Committee of the National Assembly convenes to consider the related report. The results of the audit by the National Ethnic Council and the Committees of the National Assembly need to clearly state the contents agreed upon; the contents agreed upon but requesting further detailed reporting or supplementation; the contents not yet agreed upon.

2. The State Audit Organization shall organize and submit the final account audit report on the state budget to the Standing Committee of the National Assembly, the National Assembly, and other relevant bodies of the National Assembly as stipulated in Article 48 of the Law on State Audit; participate in providing opinions in writing to the National Assembly's Finance and Budget Committee, the National Ethnic Council, and other Committees of the National Assembly in reviewing and auditing reports on the state budget estimates, central budget allocation plans, and adjustments to the state budget estimates submitted by the Government to the Standing Committee of the National Assembly and the National Assembly.

3. The National Assembly's Finance and Budget Committee shall prepare audit reports for the reports submitted by the Government to the Standing Committee of the National Assembly and the National Assembly based on synthesizing the audit opinions of the National Ethnic Council and other Committees of the National Assembly, the final account audit report on the state budget, and the opinions on reviewing and auditing other reports provided by the State Audit Organization; simultaneously, chair meetings attended by representatives of the National Ethnic Council, other Committees of the National Assembly, the State Audit Organization, representatives of the Government, and relevant agencies to review these reports at least three working days before the Standing Committee of the National Assembly convenes, and provide opinions on the related reports.

4. After the meeting of the National Assembly's Finance and Budget Committee:

a) The Government shall adopt the audit opinions of the National Assembly's Finance and Budget Committee and other bodies of the National Assembly, complete the reports submitted to the Standing Committee of the National Assembly;

b) The National Assembly's Finance and Budget Committee shall synthesize the opinions of the National Ethnic Council and relevant agencies at the meeting, the Government's report on adopting or explaining, supplement and complete the audit report on the Government's report, submit it to the Standing Committee of the National Assembly; including: - Opinions on the Government's report; - Contents and figures consistent with the Government's report; - Contents and figures requiring further detailed reporting or supplementation or having different opinions from the Government's report; - Recommendations and proposals.

Chapter IV

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY DECIDES OR PROVIDES OPINIONS ON THE REPORTS SUBMITTED BY THE GOVERNMENT

Article 16. The Standing Committee of the National Assembly reviews and provides opinions on the reports submitted by the Government to the National Assembly

1. For the national five-year financial plan:

a) The content of the opinion includes: - Evaluation of the implementation of the five-year national financial plan in the previous period, including adjustment objectives and tasks (if any): achievements, limitations, weaknesses, and causes, lessons learned; - The five-year national financial plan for the next period: development goals and major directions for finance and state budget; revenue and expenditure balance framework and debt indicators; feasibility of organizational implementation solutions.

b) The time to provide opinions is before September 30, together with the time to provide opinions on the state budget estimate for the first year of the plan.

2. For the medium-term national public investment plan for five years:

a) The content of the opinion includes: - Implementation of the medium-term public investment plan for the five-year national period in the previous period, including adjustment objectives and tasks (if any): achievements compared to main objectives and tasks set out, limitations, weaknesses, and causes, lessons learned; - Medium-term public investment plan for the five-year national period in the next period: economic and social development goals, investment orientation, principles, and medium-term investment plan allocation schemes; implementation measures;

b) The time to provide opinions is before September 30, together with the time to provide opinions on the state budget estimate for the first year of the plan.

3. For the annual state budget estimate and the annual central budget allocation plan:

a) The content of the opinion includes: - Evaluation of the implementation of the state budget in the current year; implementation of the Resolution on adjusting the state budget estimate and handling increases and decreases in revenue and expenditure compared to the estimate (if any); implementation of financial and budgetary measures according to the National Assembly's Resolution, additional measures and recommendations for government management in implementing the state budget in the current year; - Objectives, tasks, and implementation measures for the state budget estimate in the following year;

b) The time to provide opinions is before September 30 of the current year.

4. For the annual state budget final accounts:

a) The content of the opinion includes: evaluation and comments on the final accounts, state budget final account figures;

b) The time to provide opinions is before April 25 of the following year.

5. The Standing Committee of the National Assembly's opinions on the reports submitted by the Government include:

a) Agreed contents;

b) Disagreed contents. For these contents, representatives of the Standing Committee of the National Assembly work with representatives of the Government to discuss and reach a consensus. In case there are still differing opinions, present options for the National Assembly to consider and decide;

c) Issues for the Government to supplement and perfect the report to the National Assembly.

Article 17. The Standing Committee of the National Assembly decides and provides opinions on reports submitted to the Standing Committee of the National Assembly by the Government.

1. For reports on principles, criteria, and budget allocation standards for state budgets; supplementary budget estimates for increased state budget revenues and their allocation and utilization, as well as savings from central government budgets: The Standing Committee of the National Assembly shall examine and decide according to the tasks and powers stipulated in Clause 5, Article 20 of the State Budget Law.

2. For reports on important budget expenditure systems: The Standing Committee of the National Assembly shall examine and provide opinions for the Government to organize and implement according to the tasks and powers stipulated in Clause 4, Article 20 of the State Budget Law.

Article 18. Completing Reports for Submission to the National Assembly

1. Based on the opinions of the Standing Committee of the National Assembly, relevant agencies of the Government shall cooperate with the National Assembly's Finance and Budget Committee to complete reports on the five-year national financial plan, the five-year national medium-term public investment plan, the state budget estimate, the central budget allocation plan, and the annual state budget settlement for submission to the National Assembly; the National Assembly's Finance and Budget Committee shall take the lead in completing audit reports for submission to the National Assembly, with cooperation from other governmental agencies.

2. The Government's reports and the audit reports of the National Assembly's Finance and Budget Committee shall be sent to National Assembly deputies at least twenty days before the opening of the National Assembly session.

Article 19. Reports Submitted to the National Assembly

1. Reports submitted by the Government:

c) The state budget estimate report (along with forms numbered 15 to 23 issued together with this Resolution); draft Resolution of the National Assembly on the state budget estimate (along with contents according to forms numbered 19, 20, 21, 35, 38 issued together with this Resolution);

d) The central budget allocation plan report (along with forms numbered 24 to 32, 34 to 53, and 55, 56 issued together with this Resolution); draft Resolution of the National Assembly on central budget allocation, along with contents according to forms numbered 39 to 43, 44 (used for the first year of the budget stabilization period), 45 (used for years within the budget stabilization period), and 48, 57 issued together with this Resolution;

e) Reference reports submitted to the National Assembly include: - The three-year national financial-budget plan (along with forms numbered 09 to 14 issued together with this Resolution); - Report on public debt information according to the Public Debt Management Law; - Report on the implementation of the financial plan and the forecasted financial plan for the next year of state financial funds outside the budget managed by the Central Government (form number 33, 54 issued together with this Resolution).

2. Reports submitted by the National Assembly's Finance and Budget Committee:

a) Audit report on the implementation of the state budget in the current year and the state budget estimate for the next year;

b) Audit report on the central budget allocation plan for the next year;

c) Audit report on the state budget settlement;

d) Audit report on the five-year national financial plan;

đ) Audit report on the five-year national medium-term public investment plan.

3. Reports submitted by the State Audit Agency:

a) Audit report on the state budget settlement;

b) Report providing comments on the state budget estimate and the central budget allocation plan.

Article 20. Re-establishing and adjusting the five-year national financial plan, the five-year national medium-term public investment plan, the state budget estimate, the central budget allocation scheme, and the annual settlement of the state budget.

1. In cases where the five-year national financial plan, the five-year national medium-term public investment plan, the state budget estimate, and the annual central budget allocation scheme have not been decided by the National Assembly, or if there are significant changes in the budget during implementation compared to the approved plans and estimates, the Government shall re-establish and adjust:

a) The five-year national financial plan and report it to the National Assembly at the time determined by the National Assembly;

c) The state budget estimate and the central budget allocation scheme in accordance with Clause 1 of Article 48 of the State Budget Law, or establish an adjusted state budget estimate in accordance with Clause 1 of Article 52 of the State Budget Law.

2. In cases where the annual settlement of the state budget has not been approved by the National Assembly, the Government shall continue to clarify issues requested by the National Assembly in accordance with Clause 9 of Article 70 of the State Budget Law.

3. The re-establishment, adjustment, examination, submission to the National Assembly for decision on the state budget estimate, the central budget allocation scheme for the following year, approval of the annual settlement of the state budget, the five-year national financial plan, and the five-year national medium-term public investment plan in the aforementioned cases shall be carried out in accordance with this Resolution.

Chapter V
IMPLEMENTATION PROVISIONS

Article 21. Guidance for Implementation at Local Level

Based on the provisions of the State Budget Law and the provisions of this Resolution, the Government shall stipulate the procedures for establishing, examining, and deciding on the five-year local financial plan, the five-year local medium-term public investment plan, the three-year local financial and state budget plan, the local budget estimate and allocation, and the approval of the annual local budget settlement for consistent implementation.

Article 22. Implementation Provisions

1. This Resolution shall take effect from the 2017 fiscal year for the establishment, examination, and decision-making on the state budget estimate, the central budget allocation scheme, and the approval of the annual settlement of the state budget; from the 2018 fiscal year for the establishment of the three-year national financial and state budget plan; and from the 2021 fiscal year for the establishment, examination, and decision-making on the five-year national financial plan and the five-year national medium-term public investment plan.

2. Resolution No. 387/2003/NQ-UBTVQH11 dated March 17, 2003 of the Standing Committee of the National Assembly regarding the regulations on the establishment, examination, and submission to the National Assembly for decision on the state budget estimate, the central budget allocation scheme, and the approval of the annual settlement of the state budget shall cease to be effective from the date this Resolution takes effect. However, the establishment, examination, and approval of the annual settlement of the state budget for the years 2015 and 2016 shall be applied in accordance with the provisions of Resolution No. 387/2003/NQ-UBTVQH11 dated March 17, 2003 of the Standing Committee of the National Assembly.

Article 23. Responsibility for Implementation

The Government, related agencies of the Government, the National Assembly's Finance and Budget Committee, the National Ethnic Council, other Committees of the National Assembly, and the State Audit Office are responsible for implementing this Resolution.