Circular No. 38/2019/TT-BTC guiding the preparation of the state budget estimate for 2020, the financial plan for the state budget for the three-year period 2020-2022, and the five-year financial plan for provinces and centrally governed cities for the period 2021-2025.

CIRCULAR

Guidelines for preparing the state budget estimate for 2020, financial-plan-budget plan for three years 2020-2022; five-year financial plan for provinces and centrally governed cities for the period 2021-2025
state budget for the period 2020-2022; financial plan for the province,
centrally governed city for the period 2021-2025

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

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 45/2017/NĐ-CP dated April 21, 2017 of the Government detailing the preparation of the five-year financial plan and the three-year financial-plan-state budget for the years;

Pursuant to Decree No. 45/2017/ND-CP dated April 21, 2017 of the Government detailing the preparation of five-year financial plans and three-year financial-plan-budget plans;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 31/2017/ND-CP dated March 23, 2017 of the Government promulgating the Regulation on the establishment, examination, decision-making of five-year local financial plans, five-year medium-term public investment plans at the local level, three-year financial-plan-budget plans at the local level, local budget estimates and allocations, and annual approval of local budget final accounts;

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

The Minister of Finance issues this Circular guiding the preparation of the state budget estimate for 2020, financial-plan-budget plan for three years 2020-2022; five-year financial plan for provinces and centrally governed cities for the period 2021-2025.

Chapter I
EVALUATION OF THE IMPLEMENTATION OF STATE BUDGET TASKS IN 2025
STATE BUDGET IN 2019

Article 1. Basis for evaluating the implementation of state budget tasks in 2019 2019

1. Resolutions of the Party, National Assembly, People's Councils on the state budget (SB): state budget (NSNN):

a) Resolution No. 07-NQ/TW dated November 18, 2016 of the Politburo on restructuring the SB, managing public debt to ensure national financial safety and sustainability (Resolution No. 07-NQ/TW); restructuring the NSNN, managing public debt to ensure national finance safety and sustainability b) Resolutions of the National Assembly: No. 142/2016/QH13 on the five-year socio-economic development plan 2016-2020 (Resolution No. 142/2016/QH13), No. 25/2016/QH14 dated November 9, 2016 on the five-year national financial plan for the period 2016-2020 (Resolution No. 25/2016/QH14), No. 26/2016/QH14 dated November 10, 2016 on the five-year medium-term public investment plan for the period 2016-2020 (Resolution No. 26/2016/QH14), No. 71/2018/QH14 dated November 12, 2018 on adjusting the five-year medium-term public investment plan for the period 2016-2020 (Resolution No. 71/2018/QH14), No. 70/2018/QH14 dated November 9, 2018 on the state budget estimate for 2019 and No. 73/2018/QH14 dated November 14, 2018 on allocating the central state budget (CSB) for 2019;

b) Resolutions of the National Assembly: No. 142/2016/QH13 on the development plan, c) Resolutions of the People's Councils at all levels on the five-year socio-economic development plan 2016-2020, five-year medium-term public investment plan for the period 2016-2020, and local state budget (LSB) estimates and allocations for 2019. November 9, 2016 on the five-year national financial plan for the period 2. Decisions of the Prime Minister and People's Committees at all levels regarding the allocation of the state budget estimate, capital investment plan from the state budget, and retained investment not included in the budget balance, including: Resolution No. 102/2016/QH13 on the medium-term public investment plan for the period a) Decision No. 76/QD-TTg, Decision No. 1629/QD-TTg dated November 23, 2018 allocating the state budget estimate for 2019, Decision No. 1897/QD-TTg dated December 31, 2018 allocating the capital investment plan from the state budget for 2019; decisions supplementing the budget during the management of the state budget in 2019; medium-term public investment plan for the period 2016-2020 (Resolution No. b) Decisions of the Prime Minister on allocating the five-year medium-term public investment plan for the period 2016-2020, and allocating the mid-term plan for national target programs for the period 2016-2020; 71/2018/QH14 dated November 14, 2018 on the allocation of the central budget c) Decisions of the People's Committees at all levels on the LSB estimates and allocations for 2019, on allocating capital investment plans from the LSB, and supplementing the budget during the management of the LSB.

c) Resolutions of the People's Councils at all levels on the economic development plan -3. Directives and management documents of competent authorities related to the state budget in 2019, including: local budget estimate (NSĐP), NSĐP allocation for 2019.

a) Resolutions of the Government: No. 01/NQ-CP dated January 1, 2019 on key tasks and solutions to guide the implementation of the socio-economic development plan and the state budget estimate for 2019 (Resolution No. 01/NQ-CP), No. 02/NQ-CP dated January 1, 2019 on continuing to implement key tasks and solutions to improve the business environment and enhance national competitiveness in 2019 and towards 2021 (Resolution No. 02/NQ-CP) and resolutions of regular monthly meetings of the Government; state budget estimate, capital investment plan from the state budget, sources retained b) Decision No. 579/QD-TTg dated April 28, 2017 of the Prime Minister on principles for targeted support from the CSB to LSBs to implement social welfare policies for the period 2017-2020 (Decision No. 579/QD-TTg);

a) Decision No. 76/QĐ-TTg, Decision No. 1629/QĐ-TTg dated November 23 c) Directives of the Prime Minister: No. 31/CT-TTg dated November 8, 2018 on rectifying and strengthening discipline in the implementation of laws on the state budget; No. 09/CT-TTg dated April 1, 2019 on measures to address difficulties in production and business operations to ensure growth targets for the first half and full year of 2019; and No. 07/CT-TTg dated March 5, 2018 on continuing to promote the effective implementation of Resolution No. 35/NQ-CP dated May 16, 2016 on supporting and developing enterprises until 2020 (Resolution No. 35/NQ-CP); December 12, 2018 allocating the state budget capital investment plan for 2019; decisions supplementing d) Resolutions of the People's Councils, Decisions of the People's Committees, and Directives of the Chairmen of the People's Committees at all levels on key tasks and solutions to guide the implementation of the socio-economic development plan and the LSB estimate for 2019;

b) Decisions of the Prime Minister on allocating the state budget estimate e) Circular No. 119/2018/TT-BTC dated December 5, 2018 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2019. poverty reduction program for the period 2016-2020;

4. Implementation of financial-state budget tasks for three years 2016-2018; six months of 2019 and forecasts, solutions to strive to complete the state budget estimate for 2019 decided by competent authorities. NSĐP for 2019, allocating the public investment plan from the NSĐP, supplementing the budget 5. Conclusions and recommendations of auditing, inspection, and supervision agencies on administrative reform, complaint resolution, thrift, anti-waste, and anti-corruption activities related to revenue and expenditure of the state budget.

3. Directives and management documents of competent authorities related to state budget for 2019, including:

a) Resolutions of the Government: No. 01/NQ-CP dated January 1, 2019 on key tasks and solutions to guide the implementation of the socio-economic development plan and the state budget estimate for 2019 (Resolution No. 01/NQ-CP), No. 02/NQ-CP January 1, 2019 on continuing to implement key tasks and solutions improving the business environment, enhancing the country's competitiveness in 2019 and orientation until 2021 (Resolution No. 02/NQ-CP) and resolutions of regular monthly meetings of the Government;

b) Decision No. 579/QĐ-TTg dated April 28, 2017 of the Prime Minister on the principles of targeted support from the State Treasury for the local budget to implement social policies welfare programs for the period 2017-2020 (Decision No. 579/QĐ-TTg); c) Directives of the Prime Minister No. 31/CT-TTg dated November 8

2018 on rectifying and strengthening discipline in the implementation of laws on the state budget; No. 09/CT-TTg dated April 1, 2019 on measures to concentrate efforts to overcome difficulties in production and business operations, ensuring the growth target for the first half and the whole year 2019 and No. 07/CT-TTg dated March 5, 2018 on further promoting implementing effectively Resolution No. 35/NQ-CP dated May 16, 2016 supporting and developing enterprises until 2020 (Resolution No. 35-NQ/CP); d) Resolutions of the People's Councils, Decisions of the People's Committees, Directives of the Chairmen of the People's Committees at all levels on key tasks and solutions guiding the implementation of the socio-economic development plan and the local budget estimate

for 2019; e) Circular No. 119/2018/TT-BTC dated December 5, 2018 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2019. 4. Implementation status of financial tasks - state budget for the three years 2016-2018; six

months of 2019 and forecast, solutions to strive to complete the state budget estimate for 2019 decided by competent authorities.

5. Conclusions and recommendations of auditing, inspection, and examination agencies administrative reform, complaints and denunciations, thrift, anti-waste, anti-corruption related to revenue, expenditure of the state budget.

monetary policy, credit, trade, investment, price policy, administrative reform and other factors affecting the economy and revenue results of the state budget in the first six months. b) Evaluation of the implementation of regulations on adjusting revenue policies, including: - Adjusting the environmental protection tax rate according to Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly;

Article 2. Evaluation of the implementation of the state budget revenue collection tasks

1. Principles for evaluation

Shall be carried out in accordance with the provisions of the State Budget Law and other legal documents on taxes, fees, and charges; shall not record in the state budget revenues from fees that have been transferred to service prices under the Law on Fees and Charges, deductions allowed for state agencies, or retained fees collected from service activities conducted by public service units and state-owned enterprises.Based on the results of state budget revenue collection in the first six months of the year, forecasting production and business conditions, market price trends in the last six months of the year, ministries, central agencies, and localities shall review and evaluate factors affecting state budget revenue collection, propose management measures aimed at exceeding the budget revenue collection target for 2019 decided by the National Assembly and People's Councils at all levels. 2. Content of evaluation a) Evaluate and analyze the reasons for the increase or decrease in state budget revenue collection in 2019, paying particular attention to: - Advantages and difficulties in business operations and import-export activities of enterprises and economic organizations; the ability to implement new investment projects, expand existing investments; expired tax incentive projects; production volume, consumption, selling price, and profit of key goods and services in the locality; retail sales growth rate and service revenue; market trends;

- The impact of crude oil price fluctuations, agricultural product prices in the global and domestic markets, the implementation of international economic integration commitments, the implementation of Resolution No. 35-NQ/CP, Resolution No. 02/NQ-CP, Resolution No. 36a/NQ-CP dated October 14, 2015 on e-Government, Resolution No. 17/NQ-CP dated March 7, 2019 on key tasks and solutions to develop e-Government in the period of 2019-2020 with a vision to 2025, monetary policies, credit, trade, investment, pricing policies, administrative reform, and other factors affecting the economy and state budget revenue collection in the first six months of the year. b) Evaluate the implementation of regulations on adjusting revenue collection policies, including: - Adjusting the environmental protection tax rates according to Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly; - Adjusting special consumption tax rates (SCT) according to the schedule for tobacco, beer, and alcohol products under the Law Amending and Supplementing Certain Provisions of the SCT Law, the Law Amending and Supplementing Certain Provisions of the Value Added Tax (VAT) Law, the SCT Law, and the Tax Administration Law; - Decision No. 20/2019/NĐ-CP dated February 21, 2019 of the Government amending and supplementing certain articles of Decision No. 140/2016/NĐ-CP dated October 10, 2016 on stamp duty;

- Decision No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain articles of Decision No. 108/2015/NĐ-CP dated October 28, 2015 detailing and guiding the implementation of certain provisions of the SCT Law and the Law Amending and Supplementing Certain Provisions of the SCT Law;

- Decision No. 82/2018/NĐ-CP dated May 22, 2018 of the Government on industrial zone and economic zone management; - Reducing import tariffs according to the schedules committed in trade agreements;

- Reorganizing, disposing of state assets, and managing and using proceeds from land sale, land use right transfer, and land use purpose change according to Decision No. 167/2017/NĐ-CP dated December 31, 2017 of the Government (Decision No. 167/2017/NĐ-CP); - Other legal documents, policies, and systems of taxes, fees, and charges affecting the implementation of the state budget revenue collection task for 2019. c) Evaluate the situation and results of implementing measures for state budget revenue management according to Resolution No. 01/NQ-CP; results of inspection, audit, and recovery of overdue tax debts: - Review and determine the amount of tax debt as of December 31, 2018; the implementation of the report to the National Assembly on the plan to handle tax arrears according to Resolution No. 55/2017/QH14 dated November 24, 2017 of the National Assembly on the questioning and answering session at the fourth session of the 14th National Assembly; the implementation of urging, coercive recovery of tax arrears, and tax write-offs in the first six months of 2019 (if applicable); forecast the amount of tax debt as of December 31, 2019. - Results of implementing recommendations of the State Audit Agency, inspections, and decisions to recover taxes according to plans and tasks of tax authorities at all levels in enforcing tax laws. d) Evaluate the declaration and payment of VAT and refund of VAT:

- Forecast the amount of VAT refunds in 2019 based on actual occurrences and policy regulations; - Strengthen supervision, inspection, and audit after VAT refunds, and recover improperly refunded VAT; - Propose adjustments to the management mechanism for VAT refunds to ensure strict compliance with legal regulations. đ) Implement expenditures for refunding taxes (excluding VAT refunds), late payment penalties, and overpayment fines, as prescribed by law: - Evaluate the implementation according to criteria such as the amount refunded, number of files reviewed for refund, number of refund decisions made according to regulations (Decision No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain articles of Decision No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on export tariff lists, preferential import tariff lists, catalogues of goods and absolute tax rates, mixed tax rates, non-quota import tariff rates; Decision No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain articles of Decision No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain provisions of the SCT Law and the Law Amending and Supplementing Certain Provisions of the SCT Law;...); - Difficulties arising and recommendations for policy mechanisms, management technology, and organizational coordination during implementation. - Adjusting the special consumption tax (SCT) rate according to the schedule for tobacco, beer, and alcohol products under the Law Amending and Supplementing Certain Provisions of the SCT Law, the Law Amending and Supplementing Certain Provisions of the Value Added Tax (VAT) Law, the SCT Law, and the Tax Administration Law; - Decree No. 20/2019/NĐ-CP dated February 21, 2019 of the Government

amending and supplementing certain provisions of Decree No. 140/2016/NĐ-CP dated October 10, 2016 on stamp duty; - Decree No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain provisions of Decree No. 108/2015/NĐ-CP dated October 28, 2015 detailing and guiding the implementation of certain provisions of the SCT Law and the Law Amending and Supplementing Certain Provisions of the SCT Law;

- Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Governmenton industrial zone and economic zone management;

- Reducing import tariffs according to the schedule committed to in trade agreements; - Reorganizing, disposing of state assets, and managing and using funds from selling land assets, transferring land use rights, changing land use purposes according to Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government (Decree No. 167/2017/NĐ-CP); - Other documents, policies, and fee and tax collection systems affecting the implementation of the revenue task of the state budget in 2019.

c) Evaluation of the situation and results of implementing measures to manage state budget revenue according to Resolution No. 01/NQ-CP; results of inspections, audits, and recovery of overdue taxes: - Reviewing and determining the amount of overdue tax as of December 31, 2018; implementing the report to the National Assembly on the plan to handle overdue tax according to Resolution No. 55/2017/QH14

dated November 24, 2017 of the National Assembly on the questioning and answering session at the fourth session of the 14th National Assembly; implementing the work of urging, enforcing the recovery of overdue tax, and writing off tax arrears in the first six months of 2019 (compared to assigned targets - if applicable); evaluating the expected amount of overdue tax as of December 31 2019. Special Consumption Tax Law and the Law amending and supplementing certain articles of the Special Consumption Tax Law;

- Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government on management of industrial zones and economic zones; - Reduction of import tax according to the commitment schedule of trade agreements;

- Reorganization, handling of state assets and management and use of funds from selling assets on land, transferring land use rights, changing land use purposes pursuant to Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government (Decree No. 167/2017/NĐ-CP); - Other documents, policies, tax collection systems affecting the implementation of the State budget revenue tasks for 2019.

c) Evaluation of the situation and results of implementing measures for State budget revenue management under Resolution No. 01/NQ-CP; results of inspection, audit, and recovery of overdue taxes: - Review and determine the amount of overdue tax as of December 31, 2018; implementation of the report to the National Assembly on the plan to handle overdue tax according to Resolution No. 55/2017/QH14 dated November 24, 2017 of the National Assembly on the questioning and answering session at the fourth session of the 14th National Assembly; implementation of urging, coercive recovery of overdue tax, and cancellation of tax debt in the first six months of 2019 (compared with assigned targets if applicable); forecast the amount of overdue tax as of December 31, 2019. remaining to be allocated for expenditure (details on regular expenditure and expenditure for investment programs/projects as prescribed); surplus remaining at the end of 2019 (if any). other six-month period and estimated full-year 2019.

public services (not included in the list of fees and charges under the Law on Fees and Charges). adjusted and supplemented based on the approval of the competent authority pursuant to the Resolution;

- Time limit for allocation and assignment of plans to project investors; - Adjustment of the medium-term public investment plan according to Resolution No. investment from State budget sources, government bonds, and interest-free loans within organizations implementing the projects;

- Investment from State budget sources: Evaluate the value of actual work volume up to December 31, 2019, disbursement ratio compared to the budget estimate (including cumulative disbursements up to the end of 2018, capital plan including additional and adjusted capital and estimated capital); In which, for investment from proceeds of land asset sales, report in detail completed projects not yet settled due to lack of budget allocation, projects approved to use proceeds from land asset sales and transferred land use rights paid into the budget but not yet utilized.- Public-private partnership investment: Evaluate the situation of using state assets to pay investors implementing construction projects under the Build-Transfer Contract according to Decision No. 160/NQ-CP dated December 28, 2018 of the Government. Besides the above contents, the Ministries of Health, Defense, and the People's Committee of Ho Chi Minh City shall report on the implementation of investment and construction of five central hospitals and institutes located in Ho Chi Minh City from the Enterprise Restructuring and Development Fund, detailing the total capital announced (including announced advance capital), capital withdrawn from the Fund but not disbursed, capital not withdrawn from the Fund, and capital allocated from the State budget investment plan for the 2017-2019 period and implementation progress; propose recommendations to ensure project implementation schedules (if any). d) Summary and evaluation of the situation of accumulated construction investment debts and recovery of State budget advances (including government bonds) according to the Prime Minister's directives in Circulars No. 27/CT-TTg dated October 10, 2012, No. 14/CT-TTg dated June 28, 2013, and No. 07/CT-TTg dated April 30, 2015: amount as of December 31, 2018; estimated amount to be resolved in 2019; forecasted construction investment debt and State budget advances remaining as of December 31, 2019 (detailed by each project). e) Implementation status of projects and programs funded by loans and repayment of local loan sources (including temporary advance funds held by the State Treasury). f) Status of settlement of completed investment projects, specifying the number of projects completed but not settled as of June 2019 and forecasted by the end of 2019; reasons and solutions.

- Results of implementing the recommendations of the State Audit Agency, inspections, and tax authorities' decisions on recovering taxes at all levels in the implementation of inspection plans and tasks to enforce tax laws. d) Evaluation of the situation of tax declaration, payment, and VAT refund: - Forecast the amount of funds for VAT refunds in 2019 based on actual occurrences and policy regulations;

- Strengthen supervision, inspection, and post-VAT refund audits, handle and recover improperly refunded VAT;

- Propose adjustments to the management mechanism for VAT refunds to ensure strict compliance with legal provisions. đ) Implementation of expenditures for refunding tax payments (excluding VAT refunds), late payment penalties, overpaid fines, in accordance with legal provisions:

- Evaluate the implementation according to criteria such as the amount refunded, number of files reviewed, number of refund decisions made under relevant regulations (Decree No. 125/2017/ND-CP dated November 16, 2017 of the Government amending and supplementing certain articles of Decree No. 122/2016/ND-CP dated September 1, 2016 of the Government on export tax rates, preferential import tax rates, list of goods and absolute tax rates, mixed tax rates, import tariffs outside quota; Decree No. 14/2019/ND-CP dated February 1, 2019 of the Government amending and supplementing certain articles of Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain articles of the Law on Special Consumption Tax and the Law Amending and Supplementing Certain Articles of the Law on Special Consumption Tax; ...); - Difficulties and obstacles arising and proposals for solutions regarding policies, management technology, and organizational coordination during the implementation process.

e) Revenue from land and state budget income from the disposal and arrangement of houses and land in accordance with Decree No. 167/2017/ND-CP and other related laws. methods in managing, resolving difficulties, and obstacles in state budget revenue collection, selling state assets, auctioning land use rights, and organizing inspections, audits, urging recovery of tax arrears, preventing revenue loss, and combating transfer pricing; existing issues, obstacles, and solutions.

pursuant to the Administrative Offense Law and related legal documents, including: carried forward with the amount actually spent in the fiscal year.

carried forward for expenditure (details of regular spending and spending for investment programs/projects as prescribed); remaining balance at the end of 2019 (if any). compared to the first half of the year and estimated for the whole year 2019. public services (not included in the list of fees and charges under the Law on Fees and Charges). adjusted and supplemented based on the approval of the competent authority pursuant to the Resolution. - Time limit for allocating and assigning the plan to the project owner; - Adjustment of the medium-term public investment plan according to Resolution No. public investment from state budget sources, government bonds, and borrowed funds/lending interest within organizations. public investment from state budget sources: Evaluate the volume of work completed, capital paid up to December 31, 2019, disbursement rate compared to the budget estimate (including cumulative budget estimates up to the end of 2018, planned capital - including additional, adjusted, and estimated capital). In which, for public investment from proceeds of asset sales on land, quantity of completed investment projects; detailed report on projects that have been completed but not settled due to lack of budget allocation, projects approved to use proceeds from asset sales on land and transferred land use rights paid into the budget but not yet utilized.

public-private partnership: Evaluate the implementation of using state assets to pay investors for construction projects under the Build-Transfer model according to Resolution No. 160/NQ-CP dated December 28, 2018 of the Government.

e) Evaluate the situation of state budget revenue from land (land use fees, land rental fees) in accordance with the Law on Land and revenue from the handling and restructuring of houses and land as stipulated in Decree No. 167/2017/ND-CP and other relevant laws. In addition to the above contents, the Ministry of Health, Ministry of National Defense, and People's Committee of Ho Chi Minh City shall report on the implementation of building five hospitals and institutes in Ho Chi Minh City from the Enterprise Restructuring and Development Fund, detailing the total capital announced (including announced advance capital), capital withdrawn from the Fund but not disbursed, capital not withdrawn, and capital allocated from the state budget investment plan for the 2017-2019 period and the implementation progress; propose recommendations to ensure the progress of projects (if any). c) Summary and evaluation of the situation of outstanding investment construction capital and recovery of state budget advances (including government bonds) as directed by the Prime Minister in Circulars No. 27/CT-TTg dated October 10, 2012, No. 14/CT-TTg dated June 28, 2013, and No. 07/CT-TTg dated April 30, 2015: as of December 31, 2018; estimated handling in 2019; forecast outstanding construction capital and advances as of December 31, 2019 (detailed by project).

g) Report on the results of cooperation between ministries, central agencies, and localities in managing, resolving difficulties, and addressing issues related to state budget revenue collection, public asset auctions, land use right auctions, and organizing inspections, audits, urging tax debt recovery, preventing revenue loss, and combating transfer pricing; existing issues, difficulties, and solutions for improvement. d) Implementation of projects and programs from borrowed funds and repayment of local borrowing sources (including temporarily retained treasury funds). đ) Situation of finalizing investment projects completed, including: number of projects completed but not finalized as of June 2019 and forecasted by the end of 2019; reasons and solutions. 2. Evaluation of the results of implementing support development expenditure tasks: a) Situation of implementing preferential state credit investment in 2019 (total credit growth, sources of capital to implement the credit growth plan, state budget subsidies for interest rate differences, etc.); beneficiaries; scope of benefits; main bodies implementing credit policies; loan interest rates; administrative reform in loan approval procedures.

h) Evaluate the situation of fee and charge collection according to the Law on Fees and Charges, the Law on Administrative Sanctions, and other relevant legal documents, including: b) Implementation of credit policies for programs lending to poor households, near-poor households, newly escaped poverty households, and particularly difficult ethnic minority households; student loans; employment loans, labor export loans; difficulties, obstacles, and recommendations.

- Forecasting the amount of new fee and charge collections in 2019;

- The amount of retained fees, the amount of fees remitted to the state budget, and the results of implementing the retained fee amounts compared to actual expenditures in the fiscal year. national reserve

Additionally, for administrative management agencies, please report the amount of retained fees for expenditure (detailed breakdowns of regular expenses and expenses for investment programs/projects as prescribed); any surplus remaining at the end of 2019 (if applicable). 2. Evaluation of the results of implementing support development expenditure tasks; a) Situation of implementing preferential state investment credit in 2019 (total credit growth rate, sources of capital to implement the credit growth plan, State budget subsidy for interest rate differential, etc.); beneficiaries; scope of preference; main agency implementing the credit policy; lending interest rates; administrative reform in loan approval procedures.

- Collection of administrative sanction fines, penalties, confiscations, and other payments to the state budget for the first six months and estimated for the whole of 2019. b) Implementation of credit policies for poverty reduction programs, near-poor households, newly escaped poor households, extremely disadvantaged ethnic minority households; student and trainee credits; job creation and labor export credits; difficulties, obstacles, and recommendations.

i) Evaluate tuition fees, healthcare service charges, and other service charges for public services (excluding fees and charges listed under the Law on Fees and Charges). national reserve (State budget, local budget, integrated funds from other programs and projects, loan funds, other raised funds) in 2019, cumulative implementation of targets and tasks for the 2016-2019 period compared to the approved 2016-2020 period sent to the Ministry of Finance and the Ministry of Planning and Investment for consolidation. implementation of the 2019 budget, cumulative implementation of the 2016-2019 period compared to the approved 2016-2020 period (if any)/or implementation plan for the 2016-2020 period according to signed Agreements or Agreements for programs and projects (including sub-projects), detailed by each source of capital (ODA grant, ODA loan, preferential loan, non-governmental foreign aid grant); financial mechanism, difficulties, obstacles, and recommendations (if any).

Article 3. Evaluation of the Implementation of Investment Development Expenditure Tasks

1. Evaluation of the implementation and organization of the investment development expenditure budget (IDP)

a) The situation of allocating and assigning the IDP budget for 2019 (including adjustments and supplements approved by the competent authority based on Resolution No. 71/2018/QH14 if applicable): projects report specifically on the situation of allocation, adjustment, and assignment of capital plans (including supplementary and adjusted capital plans according to Resolution No. 71/2018/QH14 approved by the competent authority - if any) and implementation progress. - The situation of establishing, reviewing, approving investment policies, and making investment decisions for public investment projects in accordance with the Law on Public Investment and government directives (including adjustments and supplements made by the competent authority based on Resolution No. 71/2018/QH14 if applicable);

- The deadline for allocating and assigning plans to project owners; - Results of budget allocation for recovering pre-funded state budget capital and settling construction debts from the state budget source; - Adjustments to the medium-term public investment plan according to Resolution No. 71/2018/QH14 already approved by the competent authority (if applicable) (details of adjustments to state budget IDP funding, government bond funding, foreign loan funding, and local government loan funding); - Difficulties, obstacles, and recommendations for adjusting mechanisms and policies; recommendations for implementation.

- Thời hạn phân bổ và giao kế hoạch cho chủ đầu tư; 

b) The situation of implementing IDP expenditure, including: - IDP expenditure from the state budget balance: Evaluate the value of completed work volume, funds disbursed up to the second quarter of 2019, forecasted work volume and funds disbursed by December 31, 2019, disbursement rate compared to the budget (with detailed appendices for each project, data on approved total investment amount, cumulative funds disbursed up to the end of 2018, planned funds including supplementary and adjusted funds and estimated 2019 performance, accompanied by explanations); difficulties, obstacles, causes, and recommendations.

- Việc điều chỉnh kế hoạch đầu tư công trung hạn theo Nghị quyết số Among them, for IDP expenditure from proceeds of land asset sales, land rights transfers, and changes in land use purposes: Evaluate the value of completed work volumes for investment projects; provide detailed reports on completed projects that have not been settled due to lack of budget allocation, projects approved to use proceeds from land asset sales and land rights transfers that have been remitted to the state budget but not yet utilized. chi ĐTPT nguồn NSNN, nguồn trái phiếu Chính phủ, nguồn vốn vay/vay lãi ngoài - IDP expenditure through public-private partnership: Evaluate the implementation of using public assets to pay investors for constructing public works under the Build-Transfer model as stipulated in Government Resolution No. 160/NQ-CP dated December 28, 2018.

In addition to the above contents, the Ministries of Health, National Defense, and the People's Committee of Ho Chi Minh City should report on the implementation of investments and construction of five central hospitals and institutes located in Ho Chi Minh City from the Enterprise Restructuring and Development Support Fund, detailing the total amount of funds announced (including announced advance funds), funds withdrawn from the Fund but not disbursed, funds not withdrawn, and funds allocated from the central state budget IDP for the period 2017-2019, and the implementation progress; propose recommendations to ensure the progress of these projects (if applicable). trong tổ chức thực hiện. 

c) Summarize and evaluate the situation of accumulated investment construction debts from the state budget and recovery of pre-funded state budget capital (including government bonds as directed by the Prime Minister in Circulars No. 27/CT-TTg dated October 10, 2012, No. 14/CT-TTg dated June 28, 2013, and No. 07/CT-TTg dated April 30, 2015): as of December 31, 2018; estimated resolution in 2019; forecasted construction debts and remaining advances as of December 31, 2019 (details by project).

- Chi ĐTPT từ nguồn chi cân đối NSNN: Đánh giá giá trị khối lượng thực d) The situation of implementing projects and programs from borrowed funds and repaying local borrowing sources (including temporary advances from the State Treasury). vốn thanh toán đến ngày 31 tháng 12 năm 2019, tỷ lệ giải ngân so với dự toán (có đ) The situation of finalizing accounts for completed investment projects, specifying: the number of projects completed but not finalized as of June 2019 and forecasted by the end of 2019; reasons and solutions for resolution. toán lũy kế đến hết năm 2018, kế hoạch vốn - kể cả vốn bổ sung, điều chỉnh và ước 2. Evaluation of the results of implementing support development expenditure tasks a) The situation of implementing preferential state investment credit in 2019 (total credit growth, sources of funds to implement the credit growth plan, state budget subsidies for interest rate differences, etc.); beneficiaries of preferential treatment; scope of preferential treatment; responsible entities for implementing credit policy; lending interest rates; administrative reform in loan approval procedures.

Trong đó, đối với chi ĐTPT từ nguồn tiền thu được từ bán tài sản trên đất, b) The situation of implementing credit policies for poverty alleviation programs, near-poor households, newly escaped poor households, extremely disadvantaged ethnic minority households; student loans; employment loans, labor export loans; lượng thực hiện các dự án đầu tư; báo cáo chi tiết các dự án đã hoàn thành chưa được quyết toán do chưa được bố trí dự toán ngân sách, các dự án được phê duyệt sử dụng từ nguồn tiền bán tài sản trên đất và chuyển nhượng quyền sử dụng đã nộp ngân sách nhưng chưa sử dụng. 

- Chi ĐTPT theo hình thức hợp tác công tư: Đánh giá tình hình thực hiện việc sử dụng tài sản công đê thanh toán cho Nhà đầu tư thực hiện dự án đầu tư xây dựng công trình theo hình thức Hợp đồng Xây dựng - Chuyển giao theo Nghị quyết số 160/NQ-CP ngày 28 tháng 12 năm 2018 của Chính phủ.

Ngoài các nội dung trên, các Bộ Y tế, Quốc phòng và Ủy ban nhân dân Thành phố Hồ Chí Minh báo cáo tình hình thực hiện đầu tư, xây dựng 05 bệnh viện, viện tuyên trung ương và tuyên cuối đặt tại Thành phố Hồ Chí Minh từ nguồn vốn Quỹ Hỗ trợ sắp xếp và Phát triển doanh nghiệp, chi tiết tổng số vốn đã được thông báo (bao gồm cả số vốn được thông báo ứng), số đã xuất Quỹ nhưng chưa giải ngân, số chưa xuất Quỹ, số bố trí từ dự toán chi ĐTPT của NSTW giai đoạn năm 2017 - 2019 và việc triển khai thực hiện; đề xuất các kiến nghị đảm bảo tiến độ thực hiện các dự án (nếu có). 

c) Tổng hợp, đánh giá tình hình nợ đọng khối lượng đầu tư xây dựng cơ bản nguồn NSNN và thu hồi vốn ứng nguồn NSNN (bao gồm cả trái phiếu Chính phủ theo chỉ đạo của Thủ tướng Chính phủ tại các Chỉ thị số 27/CT-TTg ngày 10 tháng 10 năm 2012, số 14/CT-TTg ngày 28 tháng 6 năm 2013 và số 07/CT-TTg ngày 30 tháng 4 năm 2015): số đến ngày 31 tháng 12 năm 2018; ước số xử lý trong năm 2019;dự kiến số nợ xây dựng cơ bản, số ứng còn đến ngày 31 tháng 12 năm 2019 (chi tiết từng dự án). 

d) Tình hình triển khai các dự án, chương trình từ nguồn vay và trả nợ các nguồn vốn vay của địa phương (kể cả nguồn tạm ứng tồn ngân Kho bạc Nhà nước). 

đ) Tình hình quyết toán dự án đầu tư hoàn thành, trong đó nêu rõ: số dự án đã hoàn thành nhưng chưa quyết toán theo quy định đến hết tháng 6 năm 2019 và dự kiến đến hết năm 2019; nguyên nhân và giải pháp xử lý. 

2. Đánh giá kết quả thực hiện nhiệm vụ chi hỗ trợ phát triển 

a) Tình hình thực hiện tín dụng đầu tư ưu đãi của Nhà nước năm 2019 (tổng mức tăng trưởng tín dụng, các nguồn vốn để thực hiện kế hoạch tăng trưởng tín dụng, nguồn NSNN cấp bù chênh lệch lãi suất,...); đối tượng hưởng ưu đãi; phạm vi ưu đãi; đầu mối thực hiện chính sách tín dụng; lãi suất cho vay; cải cách hành chính trong thủ tục xét duyệt cho vay. 

b) Tình hình thực hiện chính sách tín dụng cho các chương trình cho vay hộ nghèo, hộ cận nghèo, hộ mới thoát nghèo, hộ dân tộc thiểu số đặc biệt khó khăn; tín dụng học sinh, sinh viên; cho vay giải quyết việc làm, xuất khẩu lao động; cho vay rural clean water and environmental sanitation program;... Each lending program shall clearly specify the legal basis, scope, target group, borrowing conditions, average deposit interest rate, average lending interest rate; outstanding loan balance at the beginning of the year, amount of new loans and repayments during the year, projected end-of-year loan balance; amount of interest subsidy funds still lacking at the beginning

of the year, amount generated during the year, amount already subsidized, and projected shortfall for the end of 2019. 3. Implementation status of socialization mechanisms and policies: Total resources and structure of socialized resources invested by sector and field; number of facilities

invested with socialized resources; achievements; existing issues, causes, and solutions. 4. Ministries, sectors, and localities shall separately evaluate the implementation of tasks funded from sources outside the state budget allocation (evaluation contents similar to those for tasks funded from state budget allocation). Specifically for retained fees for state management agencies to fund investment according to regulations, detailed reports on project approval and implementation situations are requested, including completed projects, settled accounts, ongoing projects, approved but not yet implemented projects (details for each program and project; approving level;

start and completion dates; total funding amount; implementation status).

Article 4. Evaluation of the implementation of regular expenditure tasks 1. Evaluation of the implementation of the allocation, budget assignment, and execution

of the state budget for the first six months of 2019 and forecast for the full year 2019 by spending category. 2. Results of implementing major goals, tasks, programs, and projects; difficulties and

obstacles encountered and proposals for handling through mechanism and policy measures in the organization and implementation process, specifically: a) For systems and policies: Overall evaluation of all policies and systems; review and

propose supplements and amendments to policies and systems that are inconsistent with reality. b) Implementation of reduction of staff establishment and organizational restructuring: Achievements in the first six months of 2019, estimated for the full year 2019, and cumulative situation up to the end of 2019, detailed according to each goal and task set out in Resolution No. 18-NQ/TW dated October 25, 2017 of the 6th Plenary Session of the 12th Central Committee (Resolution No. 18-NQ/TW), Resolution No. 39-NQ/TW dated April 17, 2015 of the Central Committee (Resolution No. 39-NQ/TW), Conclusion No. 17-KL/TW dated September 11, 2017 of the Politburo (Conclusion No. 17-KL/TW) and related documents of the Government and

Prime Minister, including:

- Number of staff reductions and organizational structure reductions annually;

- Amount of funds saved annually due to staff reductions and organizational structure reductions; - Annual amount of state budget funds required to implement the staff reduction policy under the Government's Decrees: Decree No. 108/2014/NĐ-CP dated November 20, 2014 on staff reduction policies (Decree No. 108/2014/NĐ-CP), Decree No. 113/2018/NĐ-CP datedAugust 31, 2018 amending and supplementing certain provisions of Decree No. 108/2014/NĐ-CP on staff reduction policies (Decree No. 113/2018/NĐ-CP), and Decree No. 26/2015/NĐ-CP dated March 9, 2015 on the system and policies for cadres who do not meet age requirements for re-election or reappointment to positions or posts within their term in the Communist Party of Vietnam, State, and political-social organizations.

c) Implementation of reform in the public service sector:

- Results of restructuring, reforming the system, managing, improving quality and efficiency of operations of public service units according to Resolution No. 19-NQ/TW dated October 25, 2017 of the 6th Plenary Session of the 12th Central Committee (Resolution No. 19-NQ/TW), Government Decree No. 16/2015/NĐ-CP dated February 14, 2015 on the self-management mechanism of public service units (Decree No. 16/2015/NĐ-CP) and other Government Decrees on self-management mechanisms in specific public service fields for the first six months of 2019, estimated for the full year, and cumulative situation up to the end of 2019, detailed according to each goal and year (report the number and proportion of units classified by degree of self-management annually; number and proportion of staff in the public service sector by degree of self-management annually; number and proportion of staff reductions receiving salary from the state budget annually by field). - Assessment of the impact of restructuring, reform, and enhancing autonomy on the state

budget by field and year (amount of funds saved and usage). Specifically regarding the reduction of state budget support for public service units

according to the price and fee adjustment schedule, please assess the reduction for eachservice (health services, education and training services, vocational education services...) and the use of the saved funds, detailed annually; difficulties, obstacles, and recommendations. việc sử dụng số kinh phí dành ra, chi tiết từng năm; các khó khăn, vướng mắc và kiến nghị. 

Article 5. Evaluation of the implementation of plans and budgets for state budget expenditures on national reserves dự trữ quốc gia

Ministries and sectors managing national reserve goods shall evaluate the implementation of the plan and budget for the year 2019 and previous years, including: Plans and budgets for purchasing, selling, importing, exporting, rotating goods, selling goods; issuing national reserve goods, expenses for national reserve operations (details on quantity, value of goods, import situation, disbursement of funds, expenses, etc.) up to June 30, 2019 and estimated implementation for 2019. Advantages, difficulties, obstacles, and proposed solutions for the remaining months of 2019.plan and budget for the year 2019 and previous years transferred over, including: Plan and budget for expenditures on purchasing, selling, importing, rotating inventory, selling goods; allocating state reserve goods, state reserve business expenses (details on quantity, value of goods, import situation, disbursement of funds, expenses, etc.) up to June 30, 2019 and estimated implementation for 2019. Favorable conditions, difficulties, obstacles, and proposed solutions for the remaining months of 2019. program targets and other programs and projects using capital sources a) Ministries, central agencies, localities implementing national target programs, target programs shall assess the situation of allocation, assignment, and implementation of the 2019 budget; favorable conditions, difficulties, obstacles in implementation. In cases where national target programs, target programs use foreign capital, report on the disbursement situation (in detail according to ODA aid, ODA loans, preferential loans, and non-governmental foreign aid) to implement the program's goals and tasks; any proposals and recommendations (if any). For the National Target Program on Sustainable Poverty Reduction, specifically evaluate the implementation situation for newly added communes and villages according to Decision No. 275/QD-TTg dated March 7, 2018 of the Prime Minister, Decision No. 103/QD-TTg dated January 22, 2018 of the Prime Minister supplementing, adjusting, and renaming the list of extremely difficult communes, villages in regions III, II, and I in ethnic minority and mountainous areas during the period 2016-2020. the lead project component, the agency managing the target program shall coordinate with relevant agencies, units, and localities to comprehensively implement the national target programs and target programs nationwide (NSTW, NSDP, integrated funds from other programs and projects, loan funds, other mobilized funds) in 2019, compile the implementation status of the goals and tasks for the period 2016-2019 compared to the approved targets for the period 2016-2020 and send it to the Ministry of Finance and the Ministry of Planning and Investment for consolidation.

Article 6. Evaluation of the Implementation of National Target Programs, Target Programs, and Other Programs and Projects Using Foreign Funds the 2019 budget implementation, compile the implementation status for the period 2016-2019 compared to the targets assigned (if any)/or the implementation plan for the period 2016-2020 under agreements or accords signed for the programs and projects (including sub-projects), detailed according to each source of funding (ODA aid, ODA loans, preferential loans, non-governmental foreign aid); financial mechanisms, difficulties, obstacles, and proposals and recommendations (if any). 1. For National Target Programs and Target Programs

a) Ministries, central agencies, and localities implementing National Target Programs and Target Programs shall assess the allocation, assignment, and implementation of the budget for expenditures in 2019; advantages, difficulties, and obstacles in implementation. In cases where National Target Programs and Target Programs use foreign funds, they shall report on the disbursement situation (in detail according to ODA aid, ODA loans, preferential loans, and non-governmental foreign aid) to achieve the program's goals and tasks, along with any recommendations (if any). For the National Target Program on Sustainable Poverty Reduction, a detailed assessment of the implementation in newly added communes, villages, and towns according to Decision No. 275/QD-TTg dated March 7, 2018, and Decision No. 103/QD-TTg dated January 22, 2018 of the Prime Minister, which supplements, adjusts, and changes the list of extremely difficult communes, communes in regions III, II, and I in ethnic minority and mountainous areas for the period 2016-2020.

the project shall report specifically on the allocation, adjustment, and assignment of capital plans (including supplementary and adjusted capital plans according to Resolution No. 71/2018/QH14 approved by the competent authority - if any) and the implementation process. quality and personnel-related expenditures according to regulations); - Unspent funds from 2019 carried over to 2020 for salary adjustments (if any).

2. Provinces and centrally-administered cities shall report on:a) The salary scale, allowances, subsidies according to salary, and contributions according to regulations; noting the contents specified in Point a Clause 1 of this Article. b) The funding requirements for salary reform in 2019;c) Funding sources to ensure the implementation of salary reform in 2019, including:

- Unspent funds for salary reform in 2018; - At least 40% of retained revenue according to regulations; specifically, for revenue from providing medical services, preventive healthcare, and other health services from public health facilities, at least 35%; - Savings from reducing 10% of regular expenditure (excluding salary, allowances according to salary, items with salary characteristics, and personnel-related expenditures according to regulations); - 50% of increased domestic revenue according to regulations (excluding land use fees and lottery revenues); - Funds allocated for salary reform according to regulations from reduced support for regular activities in administrative sectors and support for public institutions; - Remaining funds for salary reform in 2019 after implementing social welfare policies issued by the Central Government according to Decision No. 579/QD-TTg dated April 28, 2017 of the Prime Minister regarding principles for supporting basic service shortages, funding requirements for implementing policies in 2019 (with explanations of the basis for determination and calculation methods). b) Based on policies and regulations, localities shall proactively use the allocated stable funding in the 2017 budget balance (the first year of the 2017-2020 stable budget period), NSTW support, and remaining salary reform funds after ensuring salary reform implementation according to regulations (if any) to implement the policies; in cases of insufficient funding, the Ministry of Finance will submit to the competent authority for the 2020 budget to allocate sufficient funding for localities to implement (not considered in annual budget management).

b) The main agency of National Target Programs shall coordinate with the project component management agencies and the program target management agencies to work with relevant agencies, units, and localities to compile resources for implementing National Target Programs and Target Programs nationwide (NSTW, NSDP, integrated funds from other programs and projects, loan funds, other raised funds) in 2019, cumulatively summarizing the implementation of targets and tasks from 2016-2019 compared to the approved targets for 2016-2020, and send them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation. 5. For localities permitted to adjust and increase staffing in education and healthcare according to decisions of the competent authority, they must proactively allocate NSDP budgets to ensure funding for additional staff; for additional salary needs due to base salary increases, after localities use available resources for salary reform but still cannot meet the requirements, NSTW will provide support according to current salary reform regulations. 6. Remaining salary reform funds in 2019, after ensuring salary reform needs for that year, can be used to cover NSTW support for implementing central government social welfare policies (reducing corresponding NSTW support according to regulations) and investment as prescribed - if applicable. 7. Report specifically on budget allocation (including NSTW support for NSDP - if any) and the use of NSDP reserves to fulfill security, defense tasks; prevention, mitigation, and aftermath handling of natural disasters and diseases; the situation of usage. (NSTW, NSĐP, nguồn vốn lồng ghép từ các chương trình, dự án khác, nguồn vốn vay, nguồn vốn huy động khác) năm 2019, lũy kê tình hình thực hiện các mục tiêu, nhiệm vụ giai đoạn 2016 - 2019 so với mục tiêu đã phê duyệt giai đoạn 2016 - 2020 gửi Bộ Tài chính, Bộ Kế hoạch và Đầu tư tổng hợp. 

2. For Other Programs and Projects Using Foreign Funds

Ministries, central agencies, and localities shall evaluate the allocation, assignment, and implementation of the budget for expenditures in 2019, cumulatively summarizing the implementation from 2016-2019 compared to the assigned targets for 2016-2020 (if any)/or the implementation plan for 2016-2020 according to signed Agreements or Memorandums of Understanding for these programs and projects (including projects in brackets), detailing according to each source of funding (ODA aid, ODA loans, preferential loans, non-governmental foreign aid); financial mechanisms, difficulties, obstacles, and recommendations (if any). hiện dự toán chi năm 2019, lũy kê việc thực hiện giai đoạn 2016 - 2019 so với mục tiêu, kê giai đoạn 2016 - 2020 được giao (nếu có)/hoặc kế hoạch thực hiện giai đoạn 2016 - 2020 theo Hiệp định hoặc Thỏa thuận đã ký kết đối với các chương trình, dự án (bao gồm cả dự án ô), chi tiết theo từng nguồn vốn (vốn viện trợ ODA, vốn vay ODA, vốn vay ưu đãi, vốn viện trợ phi chính phủ nước ngoài); cơ chế tài chính, những khó khăn, vướng mắc và đề xuất kiến nghị (nếu có).

 Specifically, for programs and projects using ODA loans and/or preferential loans adjust according to Resolution No. 71/2018/QH14, the managing agency of the program, project shall report specifically on the situation of allocation, adjustment, and assignment of capital plans (including supplementary and adjusted capital plans under Resolution No. 71/2018/QH14 if approved by the competent authority) and the implementation thereof. án báo cáo cụ thể về tình hình phân bổ, điều chỉnh, giao kế hoạch vốn (bao gồm cả kế hoạch vốn bổ sung, điều chỉnh theo Nghị quyết số 71/2018/QH14 đã được cấp thẩm quyền phê duyệt - nếu có) và việc triển khai thực hiện. 

Article 7. Evaluation of the situation regarding the assurance of funds for implementing salary adjustments.

1. Ministries and central agencies shall report on:

a) Establishment, grade-based salary fund, allowances based on salary, and contributions as prescribed. Among which, it is requested to note: - The portion of the grade-based salary fund, allowances, and contributions based on salary of agencies and units as prescribed, ensured from administrative management costs or from budgeted allocations.

for personnel with salary coefficients and grades up to 1.86. b) The need for funds to implement salary adjustments pursuant to Decree No. 38/2019/NĐ-CP dated May 9, 2019 of the Government stipulating the basic salary for civil servants, public officials, and military personnel. c) Sources of funds to ensure the implementation of salary adjustments in 2019, including:

for personnel with salary coefficients and grades up to 1.86. - Unspent funds for salary adjustments in 2018 carried over to 2019 (if any);

- Utilizing at least 40% of retained revenue in accordance with regulations, consistent with the schedule for incorporating cost structures into service fees and charges. The scope of retained revenue usage is guided by the Ministry of Finance's instructions on the needs and sources for salary reform in 2019; - Savings from reducing 10% of regular expenditure in the 2019 budget compared to the 2018 budget (excluding salary, allowances based on salary, and other items with salary characteristics and human resource-related expenditures as prescribed); - Unspent funds in 2019 carried over to 2020 for basic salary adjustments (if any).

2. Provinces and centrally-administered cities shall report on: a) Grade-based salary fund, allowances, subsidies based on salary, and contributions as prescribed; noting the contents specified in point a of Clause 1 of this Article.

b) The need for funds to implement salary reform in 2019; c) Sources of funds to ensure the implementation of salary reform in 2019, including:

- Unspent funds for salary reform in 2018; - Utilizing at least 40% of retained revenue in accordance with regulations; specifically, for revenues from providing medical examination, treatment, preventive health care, and other health services by public health facilities, at least 35% should be utilized for salary reform in 2019; - Savings from reducing 10% of regular expenditure (excluding salary, allowances based on salary, and other items with salary characteristics and human resource-related expenditures as prescribed); - 50% of increased domestic revenue as prescribed (excluding land use fees and lottery proceeds);

- Funds allocated for salary reform according to regulations from reducing support for regular activities in the administrative sector and supporting public service units; - Remaining funds for salary reform in 2019 (if any) after implementing social welfare policies issued by the Central Government under Decision No. 579/QĐ-TTg dated April 28, 2017 of the Prime Minister on principles of support. ||| quality and allowances for personnel under the system); 

||| - Unused sources from 2019 carried over to 2020 to implement the adjustment of ||| the minimum wage (if applicable). 

||| 2. The provinces and centrally governed cities shall report on: 

||| a) The salary fund for rank and grade levels, allowances, subsidies according to ||| salary, and contributions under the prescribed system; noting the contents ||| stipulated at point a Clause 1 of this Article. 

||| b) The funding requirements for implementing the salary reform in 2019; 

||| c) Sources of funds ensuring the implementation of the salary reform in 2019, a) Grade-based salary fund, allowances, subsidies based on salary, and contributions as prescribed; noting the contents specified in point a of Clause 1 of this Article.

||| including:  c) Sources of funds to ensure the implementation of salary reform in 2019, including:

||| - Unspent funds for implementing the salary reform in 2018;  ||| - Using at least 40% of retained revenue under the system; specifically, for revenue ||| from providing medical examination, treatment, preventive healthcare, and other - Savings from reducing 10% of regular expenditure (excluding salary, allowances based on salary, and other items with salary characteristics and human resource-related expenditures as prescribed); ||| health services from public healthcare facilities, at least 35% should be used for

||| salary in 2019.  ||| - Savings from reducing regular expenditure by 10% (excluding salaries, allowances

||| according to salary, items with salary characteristics, and allowances for personnel ||| under the system); 

||| - 50% of increased domestic revenue as prescribed (excluding land use fees and ||| lottery revenues);  ||| - Funds allocated for salary reform according to regulations from reducing support

||| for regular activities in administrative fields and supporting public institutions;  ||| - Remaining funds from the 2019 salary reform (if any) after implementing social ||| welfare policies issued by the Prime Minister's Decision No. 579/QĐ-TTg dated April the objectives from the State budget surplus for the local budget to implement social welfare policies during the period 2017 - 2020 (including detailed sources from the remaining salary reform funds, the amount allocated for social welfare policies). 

Article 8. Evaluation of the state budget implementation tasks in 2019 of provinces and centrally governed cities centrally administered municipalities,

In addition to the general requirements mentioned above, provinces and centrally governed cities shall focus on evaluating the following additional contents: 1. The work of mobilizing financial resources at the local level to fulfill the economic and social development tasks of the locality, difficulties, obstacles, and recommendations (if any). 

2. The ability to balance the local budget compared to the budget estimate, measures already taken and will be implemented to ensure the balance of the local budget in case of expected reduction in local budget revenue.  3. Localities report specifically on the adjustment of the medium-term investment plan that has been approved by the competent authority based on Resolution No. 71, detailing the adjustment of the local budget balancing source, borrowing capital, and targeted supplementary sources from the State budget (if any); including specifically:  The adjustment of the local budget balancing source increased for investment spending compared to the medium-term investment plan, the allocation of additional funding compared to the medium-term investment plan for programs and projects, handling overdue construction debts, recovery of advance payments; 

The adjustment of total borrowing, borrowing structure, and its impact on the local government deficit (if any).  The situation of allocating and adjusting supplementary budgets and organizing the implementation of programs and projects adjusted and supplemented according to Resolution No. 71/2018/QH14 in 2019 (if any). 

4. Implementation of social welfare policies in the locality:  a) Evaluate the implementation of each policy, provide specific reports on beneficiaries (detailed for households with low income, multi-dimensional poverty according to each criterion lacking basic services), the funding needs to implement the policy in 2019 (with explanations of the basis for determination, calculation method).  b) Based on the system of policies, localities proactively use the funding allocated stably in the local budget balance in 2017 (the first year of the stable budget period 2017 - 2020), the State budget support, and the remaining salary reform funds after ensuring the implementation of salary reform in the year as prescribed (if any) to implement; in cases where there is still a lack of funding, the Ministry of Finance will propose the competent authority to allocate the 2020 budget to provide the locality with funding sources to implement (not considered for handling during the annual budget management process).  5. For localities permitted to adjust and supplement the staffing quota for education and health sectors according to the decision of the competent authority, they must proactively allocate local budget expenditure to ensure funding for the additional staff; for the increased salary demand due to the base salary increase, after localities use available resources to implement salary reform but still cannot meet the demand, the State budget will support according to the current salary reform regulations. 

6. The 2019 salary reform fund, the remaining amount (if any) after ensuring the salary reform needs in 2019, to pay instead of the State budget support to implement social welfare policies issued by the Central Government (reducing the corresponding State budget support according to the regime) and investment spending as prescribed - if any.  7. Report specifically on the budget allocation (including the targeted State budget support for the local budget - if any) and the use of the local budget reserve to fulfill security and defense tasks; prevention, response, and mitigation of natural disasters, epidemics; the situation of using the local budget reserve and the financial reserve fund (if any) up to June 30, 2019, the planned use in the last six months of 2019 (detailing the implementation of financial support for drought resistance, storm and flood relief, natural disasters, epidemics, especially the implementation of African swine fever prevention and control).  8. The situation of allocating and transferring the budget for state expenditure from land use fees to invest in local infrastructure projects, implementing cadastral surveys, and issuing land use right certificates.  9. The situation of borrowing and repaying loans from the local budget, including: 

a) The beginning-of-year debt balance, the amount outstanding as of June 30, 2019, estimated borrowing for the entire year, detailed by purpose (borrowing to repay principal, borrowing to cover deficit) and by source (issuance of local government bonds; borrowing to refinance foreign loans of the Government by each lender and program/project; borrowing for national investment credit; borrowing from the treasury; other borrowings);  b) Repayment obligations detailed by principal repayment, interest and fee payment by each borrowing source listed in point a, Clause 9 of this Article; 

c) The situation of repayment (interest, fees) up to June 30 and estimated for the whole year 2019, detailed by each borrowing source listed in point a, Clause 9 of this Article; for borrowed funds to refinance foreign loans of the Government, detail by each program/project;  d) The situation of principal repayment of loans for the first six months and estimated for the whole year 2019, detailed by each source (new borrowing to repay old debt, from budget surplus, increased revenue, reduced expenditure); for borrowed funds to refinance foreign loans of the Government, detail by each program/project;  đ) End-of-year debt balance according to the plan and estimated actual performance, detailed by each borrowing source listed in point a, Clause 9 of this Article; for borrowed funds to refinance foreign loans of the Government, detail by each program/project. 

10. The situation of collection, expenditure, management, and use of lottery proceeds for investment in important social welfare projects in the locality, focusing on investment in education, healthcare, rural infrastructure, climate change adaptation programs as prescribed in 2019. 

11. The situation of implementing national target programs, target programs, and programs/projects using foreign capital: evaluate the implementation in 2019, cumulative implementation from 2016 to 2019 compared to the five-year plan 2016 - 2020 assigned (if any) or according to the approved program/project mission. Among which note:  a) National Target Program on New Rural Development: actual funding ||| 28, 2017 on principles of support for basic service shortages, funding requirements ||| for implementing policies in 2019 (with explanations of the basis for determination

||| and calculation methods).  ||| b) Based on the policy system, localities shall proactively use funds allocated ||| stably in the budget balance of 2017 (the first year of the stable budget period ||| 2017-2020), state budget support funds, and remaining salary reform funds after ||| ensuring the implementation of salary reform according to regulations (if any) ||| to implement; in cases where there is still a shortage of funds, the Ministry of ||| Finance will propose the competent authority to allocate the budget for 2020 to

||| ensure localities have sufficient resources to implement (not considered during ||| annual budget management).  ||| 5. For localities permitted to adjust and supplement additional staffing in education ||| and healthcare according to the decision of the competent authority, they must ||| proactively allocate budget expenditures to ensure funding for the additional ||| staff; for the additional salary needs due to the increase in the minimum wage,

||| after localities utilize available resources to implement salary reform but still ||| cannot meet the requirements, the state budget will provide support according to ||| current salary reform regulations.  ||| 6. The remaining funds from the 2019 salary reform, after ensuring the salary

||| reform needs for 2019, shall be used to pay instead of state budget support for ||| implementing social welfare policies issued by the central government (reducing ||| corresponding state budget support according to the system) and investment as the use of the State budget reserve fund and the financial reserve fund (if any) up to June 30, 2019, the estimated amount to be used in the last six months of 2019 (details on the implementation of support for drought relief, storm and flood relief, disaster response, epidemic control, especially the implementation of measures to prevent and control African swine fever). ||| prescribed - if applicable.  ||| 7. Report specifically on the allocation of the budget (including state budget ||| support with specific purposes for the local budget - if any) and the use of

||| contingency reserves to fulfill security, defense tasks; prevention, response, and the allocation and transfer of state budget expenditures from land revenue sources for investment in local infrastructure projects, conducting surveys, preparing land records, issuing land use right certificates. ||| mitigation of natural disasters, epidemics; situation in 2019, estimated usage in

||| the last six months of 2019 (details on the implementation of drought relief

the situation regarding borrowing and debt repayment of the State budget reserve fund, including: a) The beginning-of-year debt balance, the outstanding amount as of June 30, 2019, the estimated total borrowing for the entire year, detailed by purpose (borrowing to repay principal, borrowing to cover budget deficit) and by each source of funds (issuance of local government bonds; relending of foreign loans of the Government according to each sponsor and project; credit borrowing from the State capital investment fund; borrowing from the national treasury; other borrowings); ||| funding, storm and flood relief, disaster relief, epidemic control, especially the ||| implementation of African swine fever prevention and control).  ||| 8. The situation of allocating and assigning state budget expenditures from land

b) The obligation to repay debt, detailed by principal repayment, interest and fee payments according to each source of funds mentioned at point a, Clause 9, Article [this should reference the correct article number]; ||| use fees for land administration, issuing land use right certificates. 

||| 9. The situation of borrowing and repaying loans of the local budget, including: ||| sources of capital (issuing local government bonds; relending foreign loans of c) The actual situation of debt repayment (interest, fees) up to June 30 and the estimated full-year 2019, detailed by each source of funds mentioned at point a, Clause 9, Article [this should reference the correct article number]; specifically, for relending of foreign loans of the Government, detailed by each program and project; ||| the Government by each sponsor and program; borrowing state credit for

||| investment; borrowing from the national treasury; other borrowings);  ||| b) The situation of repaying loans (interest, fees) up to June 30 and estimated d) The actual situation of principal repayment of borrowings for the first six months and the estimated full-year 2019, detailed by each source (new borrowing to repay old debts, from surplus revenues, increased revenues, cost savings); specifically, for relending of foreign loans of the Government, detailed by each program and project; ||| for the whole year 2019, detailed by each source of capital mentioned at point

||| a Clause 9 of this Article; specifically, for projects;  e) The end-of-year debt balance according to the plan and the estimated actual performance, detailed by each source of funds mentioned at point a, Clause 9, Article [this should reference the correct article number]; specifically, for relending of foreign loans of the Government, detailed by each program and project. ||| c) The situation of repaying principal loans for six months and estimated for the

||| whole year 2019, detailed by each source (new loans to repay old debts, from the collection, expenditure, management, and utilization of lottery proceeds for investment in important social welfare projects in the locality, focusing on investments in education, healthcare, rural agricultural infrastructure, and climate change mitigation programs as prescribed in 2019. ||| surplus, increased revenue, savings);  ||| d) End-of-year debt according to plan and estimated actual performance, detailed ||| by each source (foreign loans of the Government detailed by each program and

the implementation of national target programs, target programs, and programs and projects using foreign sources of funding: evaluation of the implementation in 2019, cumulative implementation from 2016 to 2019 compared with the five-year plan 2016-2020 assigned (if applicable) or according to the approved program, project, task. In particular: ||| project).  ||| 10. The situation of collecting, spending, managing, and using revenues from ||| lottery activities for investment in construction projects in education, healthcare, a) National Target Program on New Rural Development: actual expenses from various sources of mobilization, the number of communes completing the program's objectives; in cases where the State budget reserve fund and other sources of mobilization are lower than expected, the reasons and responsibilities of relevant agencies must be clarified;

||| rural infrastructure, climate change adaptation programs as prescribed in 2019.  specify in detail according to each source (NSTW, specifically government bond capital; local state budget and other sources of mobilization), the number of communes completing the program's objectives; in cases where the balance of the local state budget and other sources of mobilization is lower than expected, the reasons and responsibilities of relevant agencies must be clarified; ||| a) Programs and projects using foreign capital: evaluate the implementation ||| in 2019, cumulative implementation from 2016 to 2019 compared to the five-year ||| plan 2016-2020 assigned (if any) or according to approved programs, projects,

b) Implementation situation of the National Target Program on Sustainable Poverty Reduction: Funding for implementation, specified in detail according to each source (NSTW, specifically government bond capital; local state budget and other sources of mobilization); in cases where the balance of the local state budget and other sources of mobilization is lower than expected, the reasons and responsibilities of relevant agencies must be clarified; ||| tasks.  ||| b) National Target Program on New Rural Development: actual expenditure, ||| number of communes completing the program objectives; in cases where the budget

c) Implementation situation of the target programs: Funding for implementation, specified in detail according to each source (NSTW, specifically government bond capital; local state budget and other sources of mobilization); in cases where the balance of the local state budget and other sources of mobilization is lower than expected, the reasons and responsibilities of relevant agencies must be clarified; ||| balance and other mobilized sources are lower than expected, the reasons and ||| responsibilities of relevant agencies must be clarified;  ||| c) Specific budget allocation, distribution, disbursement details of ODA (ODA

d) In cases where localities have foreign sources of funds to implement national target programs, target programs, and other programs and projects, they shall report in detail the assigned budget estimates, allocation and disbursement situations, specifying ODA funds (ODA grants, ODA loans), preferential loans; for other national target programs, target programs, and projects, report the specific budget allocated, the distribution and disbursement situation, detailed by ODA (ODA grants, ODA loans), preferential loans. ||| grants, ODA loans), preferential loans.  ||| d) Ten-year review phase 2011-2020, Financial Strategy to 2020, plans determined

12. Implementation status of recommendations from the State Audit Agency and Inspectorate; Audit.

Chapter II
CONSTRUCTION OF THE 2020 STATE BUDGET ESTIMATE

Article 9. Requirements

The year 2020 is the final year of implementing the ten-year socio-economic development strategy for the period 2011-2020, the financial strategy until 2020, the five-year socio-economic development plan for the period 2016-2020, the five-year national financial plan for the period 2016-2020, and the national target programs and target programs for the five-year period 2016-2020; it is the decisive year for achieving the socio-economic development and financial-budgetary targets set out by competent authorities for the ten-year period 2011-2020 and the five-year period 2016-2020;||| by the competent authorities for the implementation of economic and social 1. The 2020 state budget estimate is constructed in accordance with the provisions of the State Budget Law and guiding documents on procedures, deadlines, legal basis explanations, calculation bases, and justifications; ensuring consistency with the actual implementation up to December 31, 2019; aligning with the goals and tasks of the approved five-year plans for the period 2016-2020; consistent with the development orientation and goals and tasks for 2020 as directed by the Prime Minister; the ten-year period from 2011 to 2020, the Financial Strategy until 2020, the five-year national plan for the period 2016-2020, and national target programs, determining the implementation of economic and social development goals and financial and banking policies by competent authorities. 2. Ministries, central agencies, and localities, based on evaluating the implementation of economic and social development tasks in 2019, closely adhering to the economic and social development goals and tasks for 2020 and the five-year period 2016-2020 of their sectors, fields, and regions, and the medium-term public investment plan for the period 2016-2020, should determine key tasks to be implemented in 2020 in line with the restructuring of the budget according to Resolution No. 07-NQ/TW, Resolution No. 25/2016/QH14, Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, special mechanisms and policies for developing certain regions as prescribed; implementing Resolutions No. 18-NQ/TW and No. 19-NQ/TW of the 6th Plenum (12th term), Resolution No. 27-NQ/TW dated May 21, 2018 on salary reform for civil servants, public officials, armed forces personnel, and workers in enterprises (Resolution No. 27-NQ/TW) and Resolution No. 28-NQ/TW dated May 23, 2018 on social insurance reform (Resolution No. 28-NQ/TW) of the 7th Plenum (12th term), proactively arranging expenditures and prioritizing the implementation of tasks, programs, projects, and proposals approved by competent authorities based on their urgency, importance, and feasibility of implementation in 2020 within the allocated state budget and other legitimate sources of mobilization; ||| development goals and financial and budgetary policies.  3. The construction of the 2020 state budget revenue and expenditure estimates must comply with legal regulations on state budget management; based on principles, criteria, and budget allocation standards; thoroughly practicing thrift and preventing waste right from the budget preparation stage; ||| e) Legal basis, calculation basis, explanation; ensuring consistency with the

4. Ministries and central agencies managing sectors and fields, when preparing budgets, need to review comprehensively all systems and policies (especially social welfare policies) to abolish, integrate, or propose to competent authorities to abolish or integrate overlapping, redundant, and ineffective policies; not to propose policies that reduce state budget revenues; only propose new policies increasing state budget expenditures if truly necessary and with guaranteed funding; proactively anticipate full funding requirements for newly decided policies, systems, and tasks; not to allocate budget for policies that have not been promulgated; the State budget and guiding documents of the Law on procedures, deadlines, legal basis explanations, calculation bases, and justifications; ensuring consistency with the progress achieved by December 31, 2019; the goals and tasks of the five-year plans for the period 2016-2020 approved; consistent with the development orientation and goals set for 2020 as directed by the Prime Minister. ||| progress achieved until the end of the period. As of December 31, 2019; the objectives and tasks of the five-year plans for the period 2016 - 2020 that have been approved; aligning with the development orientation and objectives set for 2020 as directed by the Prime Minister.

Ministries, central agencies, and localities, based on evaluating the implementation of economic and social development tasks in 2019, closely following the economic and social development goals and tasks for 2020 and the period 2016-2020 of their respective sectors, fields, and localities, and the medium-term public investment plan for the period 2016-2020 to determine key tasks to implement in 2020 in line with the restructuring of the State budget as per Resolution No. 07-NQ/TW, Resolution No. 25/2016/QH14, Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, special mechanisms and policies for developing certain regions as prescribed; implementing Resolutions No. 18-NQ/TW, No. 19-NQ/TW of the Sixth Plenum (Twelfth Tenure), Resolution No. 27-NQ/TW dated May 21, 2018 on salary policy reform for cadres, civil servants, public officials, and workers in enterprises (Resolution No. 27-NQ/TW) and Resolution No. 28-NQ/TW dated May 23, 2018 on social insurance policy reform (Resolution No. 28-NQ/TW) of the Seventh Plenum (Twelfth Tenure), proactively arranging expenditures and prioritizing the implementation of tasks, programs, projects, and proposals already approved by competent authorities based on urgency, importance, and feasibility of implementation in 2020 within the allocated State budget and other legitimate sources of mobilization. The economic and social development tasks for 2019, closely following the objectives and tasks for economic and social development in 2020 and the period 2016 - 2020 at the sectoral, field, and local levels, the medium-term public investment plan for the period 2016 - 2020 to determine the key tasks to be implemented in 2020 in accordance with the restructuring targets of the budget as per Resolution No. 07-NQ/TW, Resolution No. 25/2016/QH14, Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, special mechanisms and policies for developing certain regions as prescribed; implementingResolutions No. 18-NQ/TW, No. 19-NQ/TW of the 6th Plenary Session (12th Tenure), Resolution No. 27-NQ/TW dated May 21, 2018 on salary policy reform for civil servants, public officials, employees, and workers in enterprises (Resolution No. 27-NQ/TW) and Resolution No. 28-NQ/TW dated May 23, 2018 on social insurance policy reform (Resolution No. 28-NQ/TW) of the 7th Plenary Session (12th Tenure), proactively arranging expenditures and prioritizing the implementation of tasks, programs, projects, and proposals that have been approved by competent authorities based on their urgency, importance, and feasibility of implementation in 2020 according to the allocated state budget and other legally raised sources. In compliance with legal provisions on budget revenue and expenditure management; based

The construction of the State budget revenue and expenditure estimates for 2020 must comply with the laws governing State budget revenue and expenditure management; based on principles, criteria, and standard budgets; thoroughly implementing the principle of strict economy and waste prevention from the budget preparation stage. on principles, criteria, and allocation standards for the state budget estimate; strictly adhering to the principle of thorough thrift and waste prevention from the budget estimate preparation stage. It is necessary to review comprehensively all systems and policies (especially social welfare

Ministries and central agencies managing sectors and fields when constructing the budget estimates need to consider a comprehensive review of all systems and policies (especially social security policies) to abolish, integrate according to authority, or submit to higher authorities for abolition or integration of overlapping, redundant, and ineffective policies. policies) to abolish, integrate, or propose to competent authorities for abolition or integration of overlapping, repetitive, and ineffective policies. Publicly owned enterprises (issuance of regulations pursuant to Decree No. 16/2015/NĐ-CP does not propose policies that reduce state budget revenue; only proposes issuing policies to increase state budget expenditure when truly necessary and with assured sources; proactively forecasts the full financial needs for implementing new policies, systems, and tasks decided by competent authorities; does not allocate budget for policies that have not been issued. 

Article 10. Building the budget revenue estimate for the State Budget in 2020

1. General principles

The budget revenue estimate for the State Budget in 2020 must be built in accordance with current policies and regulations, taking into account the ability to adjust policies for the planning year, based on a thorough assessment of the actual implementation of State Budget revenue collection in 2019; at the same time analyzing and forecasting economic and financial conditions both globally and domestically, especially factors affecting the adjustment of input material prices (such as gasoline, oil, electricity, etc.) that change production and business operations, investment, and development of enterprises, and trade activities, import and export in 2020; calculating specific factors increasing or decreasing revenue due to changes in tax laws, projects ending preferential periods, and implementing tax reduction schedules to fulfill international economic integration commitments; implementing administrative reform measures, modernizing tax management work; strengthening inspection, examination, preventing revenue loss, strictly managing taxable values, expanding the deployment of electronic invoices; detecting and preventing smuggling, commercial fraud, transfer pricing, and tax evasion; intensifying tax arrears handling. Striving for the ratio of State Budget revenue from taxes and fees to the Gross Domestic Product (GDP) in 2020 to be approximately 19-20%. The domestic revenue budget (excluding crude oil revenue, land use fee revenue, lottery revenue, proceeds from selling state-owned shares in enterprises, dividends, post-tax profits, and the difference between income and expenditure of the State Bank) in 2020 should increase by at least 10-12% compared to the estimated actual performance in 2019. The specific increase in revenue depends on the conditions, characteristics, and is consistent with the economic growth rate of each locality. The revenue budget from import and export activities should increase by at least 5-7% compared to the estimated actual performance in 2019. 2. Building the domestic revenue budget: a) Localities must build the domestic revenue budget for 2020, in addition to ensuring the above targets and requirements, comprehensively consolidating all sources of revenue within the scope of State Budget revenue generated within their territory (including revenues at commune, ward, town levels, foreign contractor tax, domestic contractor tax when implementing investment projects within their territory, taxes from newly operational projects); while excluding amounts not included in the State Budget revenue sources according to regulations. Based on a comprehensive evaluation of actual implementation in 2018, the socio-economic development plan for the 2016-2020 period, the requirement to strive and the ability to implement economic and social tasks and the State Budget in 2019, cumulative implementation from 2016 to 2019; forecasting economic growth in the locality in 2020 and the audit of the 2020 revenue budget estimate announced by the competent authority. b) The State Budget revenue budget for 2020 must be built based on a system of taxpayer data; ensuring accuracy and completeness for each type of revenue, tax category, and revenue field for each locality, detailing revenue from new factories entering operation with significant revenue according to current tax, fee, and non-State Budget revenue regulations; adjustments to policies according to the ongoing schedule continuing to affect State Budget revenue in 2020 and regulations expected to be amended and applied in 2020. c) Consolidating and classifying correctly according to regulations for environmental protection tax revenue from gasoline and diesel products; revenue from granting mineral resource exploitation rights and water resources (including revenue arising from licenses issued by the central government and provincial People's Committees); revenue from administrative penalties, fines, and other confiscations according to the law implemented by central and local state agencies. Notably: - Continuing to implement the regulation on revenue from granting water resource exploitation rights as stipulated in Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government on the method of calculation and level of revenue from granting water resource exploitation rights according to the classification specified in Decree No. 203/2013/ND-CP dated December 28, 2013 of the Government on the method of calculation and level of revenue from granting mineral resource exploitation rights; - Continuing to stabilize the percentage ratio of division between the Central State Budget and Provincial State Budget for environmental protection tax revenue from gasoline and diesel products (based on the environmental protection tax revenue from gasoline and diesel products consumed in the locality, implementing the Central State Budget allocation of 62.8%; implementing the division according to the percentage ratio of revenue source division between the Central State Budget and Provincial State Budget decided by the National Assembly for the budget stability period until 2020 for the remaining amount); d) The land use fee revenue budget is built based on the land auction plan, the restructuring and disposal plan of houses and land approved by the competent authority according to the law on land, taking into account the implementation situation of previous years; e) The revenue budget for the reorganization and disposal of state assets (including houses and land), revenue from leasing, transferring the right to exploit assets, infrastructure, and revenue from land and water exploitation (after deducting related costs) of agencies, organizations, units, and enterprises that must be paid into the State Budget and prioritized in the State Budget expenditure budget for investment purposes according to the Law on Management and Use of State Assets and guiding documents;

f) The construction of the revenue budget must be linked to the strengthening of revenue management, urging, coercive recovery of tax arrears, inspection, examination, prevention of transfer pricing, smuggling, commercial fraud, supervision of VAT refund, and prevention of revenue loss for businesses and individuals operating in the trade and service sectors and revenue from urging the implementation of audit recommendations and the Government Inspectorate;g) For fees and charges paid into the State Budget and retained for expenditure according to regulations, ministries, central agencies, and localities estimate the actual fee and charge revenue in 2019, forecast factors affecting the revenue in 2020 to build an appropriate, proactive, and detailed revenue budget for each fee and charge item (detailing the total revenue, the amount retained for expenditure according to the corresponding expenditure fields, and the amount paid into the State Budget according to regulations).

Specifically, administrative management agencies estimate the retained fee revenue for expenditure.lottery activities, proceeds from selling state-owned shares at enterprises, dividends, post-tax profits, and banking revenue and expenditure differences) in 2020 should on average increase by at least 10 - 12% compared to the estimated actual performance in 2019. The specific increase in revenue depends on conditions, characteristics, and is consistent with the economic growth rate of each locality.

The projected revenue from import and export activities should increase on averageby at least 5 - 7% compared to the estimated actual performance in 2019.

2. Build the projected domestic revenue: 

a) Localities must build the projected domestic revenue for 2020, in addition to meeting the above targets and requirements, they must comprehensively consolidate all revenue sources within the scope of state budget revenue generated within their jurisdiction (including revenue from communes, wards, towns, taxes from foreign contractors, domestic contractors when implementing investment projects within their jurisdiction, and taxes from newly operational projects); while excluding amounts according to regulations that do not belong to the state budget revenue. 

Based on a comprehensive assessment of actual implementation in 2018, the development plan for the 2016 - 2020 period, the requirement to strive and the ability to implement economic and social tasks and the state budget in 2019, cumulative implementation from 2016 to 2019; forecast economic growth in the locality in 2020 and the review of the projected revenue for 2020 announced by the competent authority.

b) The projected state budget revenue for 2020 must be built based on a system of taxpayer data; ensuring accuracy and completeness for each tax item, tax type, revenue field for each area, detailing revenue from newly operational factories with significant revenue according to current tax, fee, and non-state budget revenue regulations; adjustments to policies according to the ongoing schedule continuing to affect state budget revenue in 2020 and regulations expected to be amended and supplemented and applied in 2020.

c) Consolidate and classify correctly according to regulations for environmental protection tax revenue from gasoline and diesel products; revenue from granting rights to exploit mineral resources, water resources (including amounts arising from licenses granted by the central government and provincial people's committees); revenue from administrative fines, penalties, and other confiscations according to laws enforced by central and local state agencies. Among which, note: 

- Continue to implement the adjustment of revenue from granting rights to exploit water resources as stipulated in Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government on methods of calculation and levels of revenue from granting rights to exploit water resources according to the classification specified in Decree No. 203/2013/ND-CP dated December 28, 2013 of the Government on methods of calculation and levels of revenue from granting rights to exploit minerals; 

- Continue to stabilize the percentage ratio (%) of distribution between the State Treasury and Local State Budget of environmental protection tax revenue from gasoline and diesel products (based on the environmental protection tax revenue from gasoline and diesel products consumed in the locality, adjust the State Treasury 62.8%; distribute according to the percentage ratio of revenue distribution between the State Treasury and Local State Budget decided by the National Assembly for the fiscal stability period

until 2020 for the remaining amount);  d) The projected land use fee revenue is built based on plans for land auction sales, reorganization and disposal schemes for houses and land approved by competent authorities according to laws on land, taking into account the implementation situation of previous

years;  đ) The projected revenue from reorganizing and disposing of state assets (including houses and land), revenue from leasing, transferring rights to exploit assets for a limited time, and revenue from exploiting land and water funds (after deducting related costs) of agencies, organizations, units, and enterprises that must be paid to the state budget and prioritized in the state budget expenditure plan for public investment

according to the Law on Management and Use of State Assets and guiding documents;  e) Building the projected revenue must be linked to strengthening revenue management, urging, enforcing tax collection, auditing, inspecting, combating transfer pricing, smuggling, commercial fraud, supervising VAT refunds, and preventing revenue loss from businesses and individuals operating in trade and service sectors and revenue

from urging the implementation of audit recommendations and the Government Inspectorate;  g) For fees and charges paid to the state budget and retained for expenditure according to regulations, ministries, central agencies, and localities estimate the revenue from fees and charges implemented in 2019, anticipate factors affecting revenue in 2020 to build appropriate, proactive, and detailed projected revenue for each fee and charge (detailing total revenue, amount retained for expenditure according to corresponding expenditure fields, and amount paid to the state budget according to regulations). in accordance with the provisions (detailing the planned use for regular expenses as prescribed, funding for programs and investment projects that have been approved - if any, phased) in 2020 and actual progress). .

h) For tuition fees, healthcare service charges, and other service charges from state-owned enterprises (not included in the list of fees under the Law on Fees and Stamp Duties), . are not budget revenue and expenditure targets assigned to ministries, central agencies, and localities, but must be separately budgeted and a usage plan must be submitted to the competent authority as prescribed. Ministries, central agencies, and localities continue to implement mechanisms to generate funds from these revenues and other retained revenues for salary reform as prescribed. . . . .

3. Develop the budget for tax revenue from import and export activities:

a) Based on forecasts of the growth rate of trade turnover of goods and services subject to taxes in the context of integration, promoting trade promotion activities, consolidating and expanding export markets; structural changes in product lines, especially traditional products with significant revenue sources and newly emerging products; . . .

b) Considering factors such as: expected fluctuations in domestic prices and international market prices of major revenue-generating products; exchange rates between the Vietnamese dong and the currencies of strategic trading partners; reduced revenue due to the implementation of tariff reduction schedules under signed Free Trade Agreements and commitments implemented in 2020; the degree of facilitation of trade and the impact of technical barriers; the scale and progress of key investment projects involving raw material and equipment imports; production plans of domestic oil refineries;... . . . . . . .

4. Develop the budget for Value Added Tax (VAT) refunds generated according to the Law on VAT: Based on economic and social conditions, the capacity for business development, and business plans in the region, particularly businesses that frequently generate VAT refunds, and businesses with investment projects to accurately calculate and promptly issue VAT refunds generated in the region according to current policies and new policies in effect. Develop the budget for VAT refunds linked to the requirement to strengthen management, monitoring, pre-refund audits, and post-refund audits of VAT refunds.

. . . . . . . .

5. Forecast the amount to be refunded for lease payments (excluding the budget for VAT refunds as stipulated in Clause 4 of this Article), late payment penalties, and excess payments to be used from the State Budget expenditure for the planning year in accordance with laws on leasing, as well as current preferential policies (Government Decree No. 125/2017/ND-CP dated November 16, 2017 amending and supplementing certain articles of Government Decree No. 122/2016/ND-CP dated September 1, 2016 on export tax rates, preferential import tax rates, lists of goods and absolute, mixed, and non-quota import tax rates; Government Decree No. 14/2019/ND-CP dated February 1, 2019 amending and supplementing certain articles of Government Decree No. 108/2015/ND-CP dated October 28, 2015 detailing and guiding the implementation of certain articles of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law;...). . . . . . . .. . . .

6. Develop the budget for non-reimbursable aid receipts:

Based on signed ODA agreements and non-governmental foreign aid agreements; the progress and disbursement of funds for programs and projects using foreign aid in the first six months of 2019 and forecast until the end of 2019; ministries, central agencies, and localities develop the budget for non-reimbursable aid receipts for 2020 for their respective ministries, agencies, and localities in line with signed agreements and practical realities. Ministries, central agencies, and localities can only spend from non-reimbursable aid when the budget has been approved by the competent authority. In cases where aid receipts occur after the budget proposal submission period, they must report to the Ministry of Planning and Investment (for project aid) or the Ministry of Finance (for regular expenditure aid) for consolidation and reporting to the Government for supplementary budget approval in accordance with regulations. . Specifically, administrative agencies estimate the retained revenue for 2019; ministries, central agencies, and localities build the projected non-reimbursable aid revenue for 2020 of their ministries, agencies, and localities in accordance with signed agreements

and practical realities. Ministries, central agencies, and localities can only spend from non-reimbursable aid revenue after the projected revenue has been approved by the competent authority. In cases where aid revenue arises after the budget proposal submission deadline, it must be reported to the Ministry of Planning and Investment (for aid for public investment) or the Ministry of Finance (for aid for regular expenditure) for consolidation and reporting to the Government and the Standing Committee of the National Assembly

Article 11. Budget preparation for state budget expenditure

1. Preparation of the budget for public investment expenditure:

a) Preparation of the state budget expenditure for public investment, including official development assistance (ODA) funds, preferential loans, aid, government bonds, lottery revenue, revenue from selling state-owned shares in certain enterprises, land use fee revenue - the portion within the plan already assigned and the reserve portion (if any), to meet the goals and tasks of the socio-economic development plan for 2020, the five-year socio-economic development plan for the period 2016-2020, Resolution No. 25/2016/QH14, Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, Decision No. 1023/NQ-UBTVQH13 dated August 28, 2015 of the Standing Committee of the National Assembly, and Decision No. 40/2015/QĐ-TTg dated September 14, 2015 of the Prime Minister on principles, criteria, and allocation levels of state budget public investment funds for the period 2016-2020. for supplementary budget revenue to serve as the basis for supplementary budget expenditure according to regulations.  concessional loans, aid, government bonds, lottery revenue, revenue from selling state-owned economic development plan for 2020, five-year socio-economic development plan for the period 2016-2020, Resolution No. 25/2016/QH14, Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, Resolution No. 1023/NQ-UBTVQH13 dated August 28 2015 of the Standing Committee of the National Assembly and Decision No. 40/2015/QĐ-TTg dated September 14, 2015 of the Prime Minister on principles, criteria and determination of the allocation ratio of state budget capital for the period 2016-2020.

b) The state budget expenditure for public investment must be detailed according to spending areas in accordance with the State Budget Law and prioritize projects in the following order: (i) allocate sufficient budget for 2020 to ensure full payment of construction debts and recovery of all advance capital of projects included in the medium-term public investment plan for the period 2016-2020; (ii) allocate sufficient capital within the scope of the medium-term public investment plan for 2016-2020 already assigned to projects completed in 2020; (iii) fully allocate capital according to the implementation phases of national target programs and programs; accelerate progress and complete important national projects and projects of great significance for socio-economic development; (iv) allocate sufficient counterpart funds for projects using ODA and preferential loans from foreign donors; state investment in projects implemented under Public-Private Partnership (PPP) models; (v) only allocate for new projects if there are available resources and complete investment procedures as prescribed. In addition, comply strictly with the provisions of the State Budget Law regarding the total amount of annual support capital for public investment provided by the central state budget to local budgets to implement major and particularly important programs and projects with significant impact on socio-economic development of localities, not exceeding 30% of the total basic construction expenditure of the central state budget. in accordance with the provisions of the State Budget Law and prioritizing projects: (i) allocate sufficient budget estimates for 2020 to ensure full settlement of construction debts and recovery of all advance funds of investment projects under the medium-term public investment plan for the period 2016-2020; (ii) allocate sufficient capital according to needs within the scope of the medium-term public investment plan for 2016-2020 assigned to projects completed in 2020; (iii) allocate adequate capital according to implementation phases of national target programs, target programs; accelerate progress and complete important national projects and projects of great significance for socio-economic development; (iv) allocate sufficient counterpart funding for projects using ODA and concessional loans from foreign donors; state investment participating in projects implemented under Public-Private Partnership (PPP) models; (v) allocate funding only for new projects if there are available resources and complete investment procedures

as prescribed. In addition, implement in accordance with the provisions of the State Budget Law regarding the total annual support amount of the State Treasury for local budgets to implement certain large and particularly important programs and projects with significant impact on socio-economic development

Based on the approval of the competent authority for adjustments and supplements to the medium-term investment plan pursuant to Resolution No. 71/2018/QH14, ministries, sectors, and localities must provide detailed explanations of the adjusted and supplemented public investment expenditure budget for projects that have completed necessary procedures for implementation in 2020 (if any). of the locality, not exceeding 30% of the total construction investment expenditure of the State Treasury. medium-term investment according to Resolution No. 71/2018/QH14, ministries, sectors, and localities must provide detailed budget estimates for investment expenditures adjusted and supplemented for

projects with complete procedures to be implemented in 2020 (if applicable). c) Ministries, central agencies, and units at local levels that have investment projects approved by competent authorities to use revenue from the reorganization and disposal of state-owned real estate must prepare budget estimates for investment expenditures from this source for 2020, including clearly stating projects that have been completed but not settled due to lack of budget estimates; projects approved to use proceeds from the sale of assets on land and transfer of land use rights paid to the state treasury but not yet utilized; projects planned to use proceeds from the sale of assets on land and transfer of land use rights arising in 2020; consolidate these in the budget estimates for investment expenditures of ministries, central agencies, and units at local levels to submit to the Planning and Investment Department and the Finance Department at the same level for consolidation and submission to the competent authority for decision.

Additionally, ministries and central agencies must prepare separate reports detailing sources of revenue and expenditure needs from proceeds of land asset sales and land use right transfers, to be sent to the Ministry of Finance (sent to the Department of Defense and Security Financial Affairs, especially for the Ministry of National Defense and the Ministry of Public Security; sent to the State Asset Management Agency for other central agencies). sources of income and expenditure requirements from proceeds of land sales and land use right transfers as mentioned above shall be submitted to the Ministry of Finance (send to the Department of Defense and Public Security Financial Affairs, especially for the Ministry of National Defense and the Ministry of Public Security; send to the State Asset Management Bureau for other central agencies).

d) For the budget for interest rate subsidy and additional paid-in capital for policy banks, and additional funding for preferential credit programs, based on the regulations of the competent authority, the situation in 2019, and anticipated changes in target groups, policies, tasks, credit growth rates, and total credit disbursement in 2020, prepare the budget expenditure accordingly. policy banks, supplementing sources of capital to implement preferential credit programs based on regulations of the competent authority, implementation in 2019, and anticipated changes in target groups, policies, tasks, credit growth rates, total loan balances for 2020 to prepare budget estimates in accordance with regulations. dated November 24, 2017, Resolution No. 11/NQ-CP dated February 5, 2018 of the Government

e) Regarding planning work: Follow the provisions of the Planning Law dated November 24, 2017, Government Resolution No. 11/NQ-CP dated February 5, 2018 on implementing the Planning Law, and Government Decree No. 37/2019/NĐ-CP dated May 7, 2019 detailing the implementation of certain provisions of the Planning Law. on implementing the Law on Planning and Decree No. 37/2019/NĐ-CP dated May 7, 2019 of the Government detailing certain provisions of the Law on Planning. emergency relief, aid, reserves for emergency situations and the ability to balance the state budget (as notified by the competent authority); ministries, central agencies responsible for managing

2. Preparation of plans and budgets for state reserves:

Based on the National Reserve Development Strategy until 2020, forecasts of requirements for relief, aid, and emergency reserves, and the ability to balance the state budget (the amount of expenditure approved by the competent authority), ministries and central agencies responsible for managing national reserve goods must prepare plans and budgets for purchasing national reserve goods for 2020, focusing on strategic and essential goods; prioritizing national reserve goods for disaster prevention, mitigation, and response, epidemic control, and national defense and security. national strategic reserves develop plans and budget estimates for purchasing national strategic reserves for 2020, focusing on key strategic goods; prioritize goods for national defense, epidemic prevention and control, and security. based on the review of the 2020 budget revenue and expenditure estimates, ministries, central agencies, and localities must prepare budget estimates for regular spending in each area of spending according to assigned targets and tasks for 2020, ensuring compliance with state budget expenditure policies, standards,

3. Preparation of the regular expenditure budget:

a) Based on political tasks, the socio-economic development plan for 2020, and the approved revenue and expenditure budget for 2020, ministries, central agencies, and localities must prepare the regular expenditure budget for each spending area according to the assigned targets and tasks for 2020, ensuring compliance with state budget expenditure policies, standards, and limits, matching the nature of the funds, meeting important political tasks, fully implementing state policies and systems, and strictly economizing. and limits; ensuring the nature of the funding sources, meeting important political tasks, fully implementing state policies and systems already issued, thoroughly implementing them. Budget estimates for procurement, maintenance, and repair of state assets must comply with current regulations on standards, limits, and management and use of state assets; limit the purchase of official vehicles and expensive equipment, implement vehicle usage cost allocations as prescribed; minimize organizing conferences, festivals, The budget for procurement, maintenance, and repair of assets must be based on current regulations on standards, limits, and management and use of state assets; limit the purchase of official vehicles and expensive equipment, implement official vehicle usage cost-sharing according to regulations; minimize organizing conferences, festivals, seminars, ceremonial events, and overseas missions; continue restructuring the state budget while reserving funds to implement the salary reform and social insurance reform roadmap as stipulated in Resolution No. 27-NQ/TW.

seminars, ceremonial events, and overseas missions; continue restructuring the state budget while reserving funds to implement the salary reform and social insurance reform roadmap as per Resolution No. 27-NQ/TW based on the progress made during 2016-2019; objectives and tasks of reducing the staffing of organizations in the political system as per Conclusion No. 17-KL/TW; goals for reforming public service units as per Resolution No. 19-NQ/TW and Decree No. 16/2015/NĐ-CP; details on implementing specific goals and tasks, reduction amounts linked to the completion of objectives and and Resolution No. 28-NQ/TW of the 7th Plenary Session (Term XII).

The preparation of the budget for repair, maintenance, renovation, upgrading, and expansion of physical infrastructure shall be carried out in accordance with the provisions set forth in Circular No. 92/2017/TT-BTC dated September 18, 2017 issued by the Ministry of Finance.

Agencies and units assigned the task of inspecting, testing, handling, and destroying unsafe food products, inspection funds, anti-smuggling, anti-fraud, and anti-counterfeiting activities in the field of food safety must pay attention to building budgets to ensure these activities and reward funds for organizations and individuals who have made achievements in food safety management work. b) The budget for operational activities in 2020 of state administrative agencies, Party, mass organizations shall be built in conjunction with the goal of restructuring organizational structures and reducing staff levels.

Specifically: - Based on Resolution No. 18-NQ/TW, Decision No. 10/NQ-CP dated February 3, 2018 of the Government promulgating the Action Program to implement Resolution No. 18-NQ/TW and the action plan of each ministry, sector, and locality, complete the organization, reduce the number of entities, reduce intermediate levels, reduce deputy positions, implement兼任多个职位，合并未达标准的乡；

- Implement streamlined staffing with a reduction target for 2020 as determined by the competent authority or according to the approved Staff Reduction Plan (if any) or based on the general objectives of Resolution No. 39-NQ/TW; Notification No. 30-TB/TW dated May 23, 2017 on the results of the inspection of the implementation of Resolution No. 39-NQ/TW of the Political Bureau; Conclusion No. 17-KL/TW to determine the minimum reduction rate/year for each group of agencies. - Estimate the impact of organizational restructuring and streamlined staffing on the State Budget (NSNN), including: (i) funds allocated from administrative agencies due to organizational restructuring (reductions in operating costs, infrastructure costs...); reductions in the State Budget due to streamlined staffing (reductions in salary funds, regular expenses,...);

(ii) the need for funds to implement streamlined staffing policies according to current regulations and policies. c) The budget for operational activities in 2020 of public service units shall be built based on the progress achieved during the period 2016-2019; the goals and tasks of streamlined staffing of organizations within the political system according to Conclusion No. 17-KL/TW; the goals for reforming public service units according to Resolution No. 19-NQ/TW, Decree No. 16/2015/NĐ-CP; detailed implementation of specific goals and tasks, budget reductions linked to the achievement of these goals and tasks in 2020. Specifically:

- The reduction target for 2020 is determined by the competent authority's decision (if any), or according to the approved Staff Reduction Plan or the minimum reduction rate/year for each group of agencies according to Conclusion No. 17-KL/TW. - Reforming management mechanisms, financial mechanisms, and reorganizing public service units (issuing regulations under Decree No. 16/2015/NĐ-CP and Decision No. 695/QĐ-TTg dated May 21, 2015 of the Prime Minister on the implementation plan for Decree No. 16/2015/NĐ-CP). - Reducing the number of public service units; increasing the number of public service units with high financial autonomy; reducing non-compliant labor contracts in public service units (except those that have already ensured financial autonomy). - Pricing and fee adjustment plans for public services (including full salaries, direct costs, management costs, and depreciation of assets), increasing tuition fees in accordance with the law. On this basis, increase the number of units fully autonomous in investment and regular expenses, fully autonomous in regular expenses; increase the level of financial autonomy of remaining public service units.

Estimate the funds allocated for each goal, detailing personnel cost reductions, operating cost reductions, cost reductions linked to the pricing and fee adjustment plans for public services and transitioning to autonomous units... as well as the need for funds to implement streamlined staffing policies according to current regulations and policies. - Converting public economic service units and other units meeting the conditions into joint-stock companies (excluding hospitals and schools). d) Additional notes when preparing the 2020 State Budget: - Expenditure on science and technology affairs: Prepare the budget expenditure based on the approval of the competent authority for national-level, ministry-level, provincial-level, and grassroots-level science and technology tasks, regular tasks according to functions, public services using the State Budget, and other tasks. For the budget support for public scientific and technological service units, it shall be prepared in accordance with Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government and related implementing guidelines. - Expenditure on education, training, and vocational training: Explain the basis for preparing the budget expenditure to implement policies on free and reduced tuition fees and support for educational expenses, preferential policies for teachers and educational managers in areas with particularly difficult socio-economic conditions; support policies for vocational training according to cards; funding for vocational training for young people completing military service, police service, and voluntary youth service according to Decree No. 61/2015/NĐ-CP dated July 9, 2015 of the Government on employment support policies and the National Employment Fund (NSTW only supports localities facing budget difficulties according to Decision No. 387/QĐ-TTg dated April 9, 2019 of the Prime Minister). - Expenditure on health, population, and family affairs: Provide detailed explanations of the basis for calculating the demand for expenditures to implement programs and projects of the health sector approved by the competent authority; estimate the amount of regular expense reduction funds for health public service units according to the price adjustment plan for medical services; the demand for State Budget support due to insufficient construction of public service costs at public health service units that partially self-fund regular expenses or public health service units fully funded by the State.

- Expenditure on economic activities: Built based on the volume of tasks assigned by the competent authority. tasks in 2020. Specifically: - The reduction in staff numbers for 2020 is determined by the competent authority's decision (if any), or according to the approved staff reduction plan or the minimum reduction rate per year for each group of agencies as per Conclusion No. 17-KL/TW. - The reform of management mechanisms, financial mechanisms, and restructuring of public service

units (issuance of relevant regulations as per Decree No. 16/2015/NĐ-CP and Decision No. 695/QĐ-TTg dated May 21, 2015 of the Prime Minister on the implementation plan for Decree No. 16/2015/NĐ-CP). - Reducing the number of public service units; increasing the number of public service units with high

levels of financial autonomy; reducing the number of inappropriate labor contracts. and Decision No. 695/QĐ-TTg dated May 21, 2015 of the Prime Minister regarding the implementation plan for Decree No. 16/2015/NĐ-CP). - Reducing the number of publicly owned entities; increasing the number of publicly owned

entities with high financial autonomy; reducing the number of labor contracts not in accordance with Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government and guiding documents. stipulated for public service units (excluding those that have ensured financial autonomy). - The pricing and fee schedule for public services (covering full salaries, direct costs, management expenses, and depreciation of assets), increasing tuition fees in accordance with the law. Based on this, increase the level of self-financing for all investment and recurrent expenditures, and fully self-finance all recurrent expenditures; enhance the degree of financial autonomy for remaining public service units.

Estimate the budget allocated for each target, detailing reductions in personnel costs, administrative operation costs, cost increases along the price adjustment schedule for public services, and the transition to autonomous units... as well as the funding requirements for implementing policies to streamline staffing according to current regulations. - Transition of economic public service units and other units meeting the conditions into joint-stock companies (excluding hospitals and schools). d) Additional considerations when preparing the state budget estimate for 2020: - Expenditure on science and technology affairs: Prepare the budget estimate based on the approval of the competent authority for national, ministry, provincial, and grassroots scientific and technological tasks, regular functions, public services funded by the state budget, and other tasks. For the budget estimate supporting public science and technology units, follow the provisions of Decree No. 54/2016/NĐ-CP dated June 14, 2016, issued by the Government, and related guiding documents. - Expenditure on education and training affairs: Explain the basis for building the budget estimate to implement policies on free and reduced tuition fees and support for educational expenses, preferential policies for teachers and educational managers in areas with particularly difficult socio-economic conditions, vocational training support policies under the card system; funding for vocational training for young people completing military service, police service, and voluntary work as stipulated in Decree No. 61/2015/NĐ-CP dated July 9, 2015, issued by the Government regarding employment support policies and the National Employment Fund (NSTW only supports localities facing budgetary difficulties as decided in Decision No. 387/QĐ-TTg dated April 9, 2019, issued by the Prime Minister).

- Expenditure on health affairs, population, and family: Provide detailed explanations of the basis for calculating the needs to implement programs and projects approved by the competent authority; estimate the reduction in recurrent expenditure of health public service units according to the schedule for adjusting medical service prices; the need for state budget support due to insufficient pricing and fees for public services at health public service units that partially cover their own recurrent costs or those fully covered by the state. - Economic activities expenditure: Build on the volume of tasks assigned within the usage period and investment efficiency; ensure traffic safety; search and rescue operations; fisheries, industrial promotion. Develop the state budget estimate for commissioned orders and assigned tasks in accordance with Decree No. 32/2019/NĐ-CP dated April 10, 2019, issued by the Government, from the recurrent expenditure budget. - Basis for allocation: Based on the criteria for budget allocation approved by the competent authority, the Ministry of Finance will simultaneously propose the state budget estimate for 2020 and the three-year financial plan - state budget 2020-2022 of the Ministry of Transport. - Expenditure on activities of state management agencies, Party organizations, and mass organizations: Clearly explain the following contents:

+ The number of positions assigned in 2020 (if not yet assigned, it will be determined by subtracting the number of positions to be streamlined in 2020 according to the minimum annual reduction rate specified in Resolution No. 17-KL/TW (or according to the streamlining plan approved by the competent authority) from the number assigned in 2019), including the actual number of positions present at the time of budget preparation, and the number of positions not yet recruited according to the approved quota in 2019. + Determine the salary fund, allowances, and contributions according to the regulations based on the basic salary of 1.49 million VND/month (calculated for 12 months) guaranteed by the state budget, including: (i) The salary fund of the actual number of positions present at the time of budget preparation (within the approved quota), determined based on the salary scale, allowances, and contributions according to the regulations; (ii) Reduction in the salary fund linked to streamlining positions; (iii) The salary fund of the approved but not yet recruited positions, estimated based on the basic salary of 1.49 million VND/month, a coefficient of 2.34 per position, and contributions according to the regulations.

+ Explain the basis for building the budget estimate for special expense items (legal basis, content of expenditure, amount of expenditure, related matters) in 2020 in the spirit of thrift.

+ Funding for organizing the Party Congresses at various levels. - For political, social-professional organizations, social organizations, and social-professional organizations supported by the state budget for operational expenses, the state budget estimate for 2020 is determined based on the increase or decrease in tasks assigned by the competent authority in 2020. 4. Ministries managing sectors and fields, in addition to preparing the state budget revenue and expenditure estimates for 2020 (directly implemented part), need to calculate the funding requirements for mechanisms and policies issued and effective in 2020 by the competent authority, accompanied by detailed explanations of the calculation basis. 5. Prepare the budget estimate for national target programs and programs in accordance with the regulations. 11. Based on the inspection results of the state budget revenue and expenditure in 2020, ministries, central agencies, and localities should build a strict and detailed budget estimate according to each field prescribed by the State Budget Law, each task, and each directly affiliated budget user unit; after working with the Ministry of Finance, the Ministry of Planning and Investment, central ministries and agencies, provinces, and centrally-administered cities (if registered), implement and complete the 2016-2020 phase; five-year national financial plan, medium-term public investment plan 2016-2020; revenue sources and expenditure responsibilities according to the State Budget Law and related guiding documents; state budget expenditure regulations and policies. - Expenditure on education and vocational training: Explanation of the basis for building the budget estimate for implementing policies on free and reduced tuition fees and support

for educational expenses, preferential policies for teachers and educational managers in areas with particularly difficult socio-economic conditions; support policies for vocational training under card-based systems; funding for vocational training for young people completing military service, police service, and voluntary work under Decree No. 61/2015/NĐ-CP dated July 9, 2015 of the Government on employment support policies and the National Employment Fund (NSTW only supports localities facing budget difficulties as per Decision No. 387/QĐ-TTg dated April 9, 2019 of the Prime Minister). - Expenditure on health care, population, and family affairs: Detailed explanation of the basis for calculating the need for budget expenditure to implement programs and projects approved by competent authorities; projected reduction in regular operating costs for healthcare public

institutions according to the schedule for adjusting medical service prices; the need for state budget support due to insufficient cost coverage in public healthcare institutions that partially cover regular operating costs or those fully covered by the state. - Expenditure on economic activities: Based on the volume of tasks assigned by competent authorities, ensuring traffic safety, search and rescue operations, fisheries, and industrial promotion. Building the budget estimate for state orders and tasks assigned from regular operating funds as per Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government.

- Determination: Based on the criteria for allocating funds approved by competent authorities, has the authority to allocate and the budget expenditure regulations and standards; concentrate on arranging expenditures for important tasks: maintaining and repairing key economic infrastructure systems (transportation, irrigation, dikes, and disaster prevention works) to increase usage time and investment efficiency; ensure traffic safety; search and rescue operations; national reserve business activities; implement agricultural, forestry, fishery, and craft promotion tasks. Prepare the state budget for ordering and assigning tasks to public economic service units according to Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government and Circular No. 145/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance guiding the financial mechanism of public service units under Decree No. 141/2016/NĐ-CP, funds for implementing public service procurement as stipulated in Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, ordering or tendering for the provision of public goods and services using state budget funds from regular expenditure sources. the Ministry of Finance simultaneously proposes the state budget estimate for 2020 and the For the preparation of the state budget expenditure plan from road usage fees as prescribed: Based on the criteria for allocating funds approved by the competent authority, the Ministry of Transport proposes a funding allocation plan for localities, to be submitted to the Ministry of Finance at the same time as proposing the state budget funding plan for 2020 and the three-year financial plan - state budget 2020-2022 of the Ministry of Transport. three-year financial plan - state budget 2020-2022 of the Ministry of Transport. - Expenditure for state management agencies, Party organizations, and mass organizations: Clearly explain the following contents: + The number of positions allocated for 2020 (in cases where positions have not been allocated, it shall be determined based on the number allocated by the competent authority in 2019 minus the number of positions to be streamlined in 2020 according to the minimum reduction rate/year for each agency and unit as specified in Conclusion No. 17-KL/TW (or according to the staffing reduction plan approved by the competent authority), including the actual number of positions present at the time of budget preparation and the number of positions not yet recruited according to the approved index in 2019. + Determine the salary fund for rank and grade levels, allowances, and contributions according to the regulations with a base salary of 1.49 million VND/month (calculated for 12 months) guaranteed by the state budget, including: (i) The salary fund for the actual number of positions present at the time of budget preparation (within the approved staffing level), determined based on the salary scale, rank, and position; allowance and other contributions according to the regulations; (ii) Reduction in the salary fund linked to staff reduction; (iii) The salary fund for the approved number of positions not yet recruited, estimated based on a base salary of 1.49 million VND/month, a coefficient of 2.34/position, and other contributions according to the regulations. + Explain the basis for preparing the budget for special expense items (legal basis, content of expenses, expense levels, related contents) in 2020 in the spirit of thrift; + Funding for organizing Party congresses at all levels. - Expenditure on activities of state management agencies, the Party, and mass organizations: - For political, social-professional, social, and social-professional organizations supported by the budget for their activities, the 2020 budget estimate is determined based on the increase or decrease in tasks assigned by the competent authority in 2020. Clearly explain the following contents:

4. Ministries managing sectors and fields, in addition to preparing the state budget revenue and expenditure plan for 2020 (the part directly implemented), need to calculate and determine the funding requirements for mechanisms and policies issued and effective in 2020 by the competent authority, accompanied by detailed explanations of the calculation basis. + The number of positions assigned for 2020 (in cases where positions have not been assigned, 5. Prepare the budget for national target programs and programs. it is determined by subtracting the number of positions to be streamlined in 2020 according to the minimum annual reduction rate specified in Conclusion No. 17-KL/TW (or according to the

streamlining plan approved by competent authorities) from the number of positions assigned in 2019, clearly stating the actual number of positions present at the time of budget preparation

and the number of unfilled positions according to the approved 2019 quota. + Determine the salary fund, allowances, and contributions according to the basic salary of 1.49 million VND/month (full 12 months) guaranteed by the state budget, including: (i) The salary fund of the actual number of positions present at the time of budget preparation (within the approved quota), determined based on the salary scale, grade, and position; allowances and contributions according to the system; (ii) Reduction in the salary fund linked to streamlining positions; (iii) The salary fund of the approved but unfilled positions, estimated based on the

basic salary of 1.49 million VND/month, a coefficient of 2.34 per position, and contributions according to the system. + Explain the basis for building the budget estimate for special expenditure items (legal basis, content of expenditure, level of expenditure, related matters) in 2020 in the spirit of thrift. + Funding for organizing Party Congresses at various levels. - For political, social, and occupational organizations supported by the budget for operational expenses, the 2020 budget estimate is determined based on the increase or decrease in tasks assigned by competent authorities in 2020. 4. Ministries managing sectors and fields, in addition to preparing the state budget revenue

and expenditure estimates, dung chi, mức chi, các nội dung liên quan khác) năm 2020 trên tinh thần tiết kiệm, Effectively.

+ Kinh phí tổ chức Đại hội Đảng các cấp. 

- Đối với các tổ chức chính trị, xã hội - nghề nghiệp, tổ chức xã hội, tổ chức xã hội - nghề nghiệp được ngân sách hỗ trợ kinh phí hoạt động, dự toán ngân sách năm 2020 được xác định căn cứ vào việc tăng, giảm nhiệm vụ được cấp thẩm quyền giao trong năm 2020. 

4. Các bộ quản lý ngành, lĩnh vực bên cạnh việc lập dự toán thu, chi NSNN for the year 2020 (the part directly implementing), it is necessary to calculate and determine the financial needs to implement mechanisms and policies issued by competent authorities and effective in 2020, accompanied by detailed explanations of the basis for calculation.

5. Prepare the budget estimate for national target programs and programs as prescribed. objectives:

Based on the objectives, tasks of the program, the total amount of capital, funds approved, allocated for phase 2016-2019, the budget assigned for three years 2018-2020, the audit results in 2020, the implementation capacity, and guiding documents for organizing implementation, ministries, central agencies assigned as the main program targets, the program targets guide ministries, central agencies, and localities to establish budgets for capital and funds to implement the program in accordance with the objectives and tasks of the program.

Ministries, central agencies, and localities base on the tasks assigned in the decision approving each national target program, program targets, additional guidance from the main program agency, to establish detailed budget estimates for implementing the programs, broken down by each source of funding, each project, content, tasks, operating expenses, investment capital, domestic resources, counterpart domestic resources, foreign sources (if any), to be sent to the Ministry of Planning and Investment, the Ministry of Finance, and the main program agency as prescribed. 6. Based on the revenue and expenditure inspection results of the state budget in 2020, ministries, central agencies, and localities shall build strict and detailed budget estimates according to each field

The main agencies of national target programs, comprehensive target programs propose the need for capital and funds to implement the program, detailed by each objective, component project, investment capital, regular capital, to be sent to the Ministry of Planning and Investment, the Ministry of Finance for consolidation (with detailed explanations).

6. For programs and projects using ODA funds (including loans and grants), preferential loans, and non-governmental foreign aid:

Debt Management Law, and guiding documents, based on signed agreements with sponsors, taking into account the feasibility of implementing the project in 2019 within the limit of foreign funds in the medium-term public investment plan for the period 2016-2020 and adjustments according to Resolution No. 71/2018/QH14; based on the financial mechanisms of the programs and projects, ministries, central agencies, and localities shall establish detailed budget estimates for programs and projects using foreign funds, detailing loan debts from abroad (including ODA loans, preferential loans), grant funds, counterpart funds; distinguishing between construction investment expenditures and regular expenditures; clearly distinguishing the nature of the project as either a grant or a loan from the government's foreign borrowing sources, the level of capital for each part; prioritizing sufficient planning capital for projects ending agreements within the planning year, for new programs and projects, only proceed if truly effective and consistent with disbursement capabilities under signed agreements and approved by the Prime Minister. Ministries, central agencies, and localities shall not propose signing new loan agreements for regular expenditures.

b) For programs and projects that are mixed with both grant funds from the state budget and funds for relending, the agency responsible for managing the programs and projects must guide the establishment

and consolidation of budget estimates for each portion of capital. c) For programs and projects involving several central ministries, agencies, and localities, these entities shall establish budget estimates for expenditures from foreign funds, send them to the main management

agency for consolidation and explanation of the basis for allocation, to be sent to the Ministry of Finance, the Ministry of Planning and Investment for consolidation, and submitted to the competent authority for decision. d) For programs and projects, the main component project agencies have the responsibility to builddetailed budget estimates for implementing component projects, send them to the main management

agency for consolidation, and send them to the Ministry of Planning and Investment, the Ministry of Finance, detailed by source of funding, by task, similar to regular programs and projects, and by each central ministry, agency, locality. đ) Establishing budget estimates for expenditures from foreign funds must ensure compliance with the limits set forth in Resolution No. 26/2016/QH14, Resolution No. 71/2018/QH14, and Resolution No.

25/2016/QH14. 7. Establishing budget estimates for salary reform funding in 2020: a) Central ministries and agencies shall implement savings of 10% of the increased regular expenditure

budget (excluding salaries, allowances based on salary, items with salary characteristics, and expenditures

for personnel according to regulations); a portion of retained revenue according to regulations; remaining funds from previous years' salary reforms. b) Localities shall implement savings of 10% of regular expenditures (excluding salaries, allowances based on salary, items with salary characteristics, and expenditures for personnel according to regulations); a portion of retained revenue according to regulations for agencies and units; increased domestic

revenue (excluding land use fees and lottery revenues); funds reserved from reduced support for regular administrative activities and support for public service units according to regulations; remaining funds from previous years' salary reforms, if any. 8. Establishing budget estimates for implementing civil servant reduction policies The establishment of budget estimates for implementing civil servant reduction policies in 2020 shall be in accordance with Decree No. 108/2014/NĐ-CP, Decree No. 113/2018/NĐ-CP, Decree No. 26/2015/NĐ-CP, and guiding documents for implementation.

9. Allocating contingency reserves for the state budget: The central and local state budgets shall allocate contingency reserves in accordance with the State Budget Law to proactively respond to natural disasters, floods, epidemics, and to carry out important and urgent tasks outside the budget.

10. Establishing budget estimates for operating expenses from retained revenue:

Central ministries, agencies, and localities shall establish budget estimates for operating expenses from retained revenue and report to the competent authority according to the form specified in Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance to detail and guide

the implementation of certain provisions of Decree No. 163/2016/NĐ-CP, but not consolidated into the

state budget estimates of central ministries, agencies, and localities. 11. Based on the audit results of the 2020 budget revenue and expenditure, ministries, central agencies, localities shall establish detailed and strict budget estimates for each field stipulated in the State Budget Law, each task, each directly affiliated budget-using unit; after working with the Ministry of Finance, the Ministry of Planning and Investment, central ministries, agencies, provinces, centrally-administered cities (if registered), they will implement.

specified in the State Budget Law, each task, each unit directly using the state budget; after working with the Ministry of Finance and the Ministry of Planning and Investment, ministries, central agencies, provinces, and centrally-administered cities (if registered) shall implement and the period from 2016 to 2020; the five-year national financial plan, the medium-term public investment plan for the period from 2016 to 2020; the division of revenue sources and expenditure tasks as prescribed by the State Budget Law and guiding documents; state budget expenditure regimes and policies, service provision policies when adjusting prices and fees. Localities shall develop plans to use the reduced regular expenditure funds directly allocated to health and education-training vocational units according to the schedule for adjusting medical, educational, and vocational training service prices in 2020 as prescribed. the working days for preparing the budget allocation plan for the 2020 state budget of their ministries, agencies, and localities so that when they receive the state budget assigned by the Prime Minister, they can proactively submit to the competent authority for decision on allocation according to each field and allocate the state budget to budgetary units before December 31, 2019, in accordance with the State Budget Law. Article 12. Building financial plans for national funds outside the state budget Ministries, central agencies, and local agencies and units entrusted with managing national funds outside the state budget must prepare reports on the financial revenue-expenditure situation in 2019 and the projected financial revenue-expenditure plan for 2020 for the national funds under their management, attaching these reports to their 2020 state budget estimates and submitting them to the same-level finance agency in accordance with the provisions of the State Budget Law and guiding documents. Among other things, they must provide detailed explanations about the balance, new income from the state budget, fundraising, sponsorship, etc.; expenditures for various tasks; changes in registered capital, operating capital, and newly issued laws related to the fund (if any). They must also evaluate the effectiveness of operations, difficulties and obstacles arising, and propose solutions. Article 13. Building the state budget estimate The construction of the state budget revenue and expenditure estimate for 2020 must closely align with the national and local socio-economic development goals and tasks for 2020, the 2011-2020 period, and the 2016-2020 period; the five-year national financial plan, the mid-term public investment plan for 2016-2020; the division of revenue sources and expenditure responsibilities as stipulated by the State Budget Law and guiding documents; state budget expenditure policies and systems, ensuring sufficient resources to implement centrally issued policies and systems in accordance with the State Budget Law.

In addition to general guidelines on the work of building state budget estimates, the preparation and construction of the state budget estimate need to pay attention to the following main contents: Localities should build estimates based on the total of all tax, fee, and charge revenues, and other revenues on their territory as provided for in Article 7 of the State Budget Law and relevant laws.

Provincial People's Committees (hereinafter referred to as provincial People's Committees) shall direct financial, tax, customs, and related agencies to strictly comply with the task of preparing the state budget revenue estimate and bear responsibility before the Prime Minister for the construction of the state budget revenue estimate.People's Councils and Provincial People's Committees shall review and actively prepare accurate and comprehensive revenue estimates, including all new revenue sources on their territory, to ensure correct and full revenue sources, without reserving excess space for local self-determined revenue targets; using the legal revenue targets decided by the National Assembly and assigned by the Prime Minister as the basis for directing and implementing revenue tasks. Regarding the construction of the state budget expenditure estimate, local people's committees at all levels shall take the initiative: To build the state budget expenditure estimate based on the shareable revenue from the state budget according to the revenue distribution ratio between the central state budget and the local state budget, the supplementary balance adjustment from the central state budget to the local state budget for 2019; the socio-economic development goals for the 2011-2020 and 2016-2020 periods and the socio-economic development goals for 2020 of the locality; the estimated implementation of revenue and expenditure tasks of the locality in 2019, and build detailed expenditure estimates for each expenditure area in accordance with the State Budget Law, prioritizing adequate budget allocation for the implementation of committed projects and tasks and established policies and systems. Localities shall report in detail the needs, resources, surplus, and shortages for implementing new policies or adjusting the level and expanding the scope of beneficiaries of existing policies in 2019 and the needs for 2020, in accordance with regulations, to have a basis for allocating additional targeted budgets from the central state budget to the local state budget according to the principles set out in Decision No. 579/QD-TTg of the Prime Minister. At the same time, they shall implement the following main contents: a) For the expenditure estimate for public investment: Based on the provisions of the Public Investment Law and the mid-term public investment plan 2016-2020, Resolution No. 71/2018/QH14, Decision No. 40/2015/QD-TTg, and the local state budget resources during the budget stabilization period. According to Resolution No. 71/2018/QH14, localities shall explain in detail the public investment expenditure estimate for adjustments and supplements for projects fully prepared for implementation in 2020 (if any). b) For defense area exercise funds: Localities shall base their estimates on approved defense area exercise plans by the Ministry of Defense or Military Region, detailing the state budget expenditure estimate for each specific exercise task, and proactively use the local state budget to implement, with the central state budget only supporting difficult areas that cannot self-balance. c) Allocate sufficient counterpart funds for ODA projects within their jurisdiction; proactively calculate and allocate sources to resolve outstanding construction debts and loans due for repayment by the local state budget.

d) Allocate the expenditure estimate for public investment from land use fees to invest in economic and social infrastructure projects, relocation and resettlement projects, land preparation for construction, the National Target Program on New Rural Development; proactively establish a land development fund in accordance with Decree No. 43/2014/ND-CP dated May 15, 2014; use at least 10% of land use fees and land rental fees to carry out land surveying, registration, establishment of cadastral data, and issuance of land use rights certificates in accordance with Directive No. 1474/CT-TTg dated August 24, 2011, and Directive No. 05/CT-TTg dated April 4, 2013 (the central state budget will not provide additional support if localities fail to allocate the required 10%).

e) For lottery revenue: Localities shall include this revenue source in their balanced local state budget revenue estimate and use it entirely for public investment, including: Northern, Central, and Western provinces h) For localities permitted to adjust and supplement additional staffing for education and healthcare institutions according to the decision of the competent authority, continue to proactively allocate state budget funds to ensure funding for the additional staff; for increased salary requirements due to base salary increases, aggregate them into the local salary reform requirements to be processed according to current regulations. i) Funding for implementing multi-dimensional poverty standards approved by the competent authority and Government Resolutions, detailing each type of multi-dimensional poverty standard, specifically the number of beneficiaries and the financial needs arising in 2020 ensure sufficient resources to implement the systems and policies issued by the central authorities in accordance with the provisions of the State Budget Law. In addition to general guidelines on the preparation of state budget estimates, the preparation and construction of local budget estimates need to pay attention to the following main contents:

1. Construction of the State Revenue Estimate:

 Localities prepare estimates based on the total revenue from taxes, fees, and other revenues within their jurisdiction as stipulated in Article 7 of the State Budget Law and related laws. The People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial

People's Committees) direct financial agencies, tax agencies, customs, and coordinate with relevant agenciesto strictly enforce the preparation of budget revenue estimates and bear responsibility before the Prime Minister for the construction of state budget revenue estimates. People's Councils and provincial People's Committees review and actively prepare accurate state budget revenue estimates, comprehensively consolidating all new revenue sources within their jurisdiction, ensuring

correct and full revenue sources, not reserving excess capacity for local self-determined revenue targets; usingthe revenue targets decided by the National Assembly and assigned by the Prime Minister as the basis for directing and managing revenue tasks within their jurisdiction. 2. Regarding the construction of local budget expenditure estimates, local People's Committees should take the initiative: Prepare local budget expenditure estimates based on the shareable revenue from the local budget according to the revenue sharing ratio between the central budget and the local budget, the supplementary

balance transferred from the central budget to the local budget for the year 2019; the objectives of socio-economic

development plans for the periods 2011-2020 and 2016-2020, and the socio-economic development goals for the year 2020 of the locality; estimated implementation of revenue and expenditure tasks of the locality in 2019, detailed local budget expenditure estimates for each spending area in accordance with the State Budget Law, prioritizing the allocation of sufficient budget for implementing committed projects and tasks, and implemented policies and systems. Localities report in detail the needs, resources, surplus funds, and shortages for implementing new policies, or adjusting increases in the level and expanding the beneficiaries of existing policies in 2019 and the needs for 2020 as prescribed, to have a basis for allocating additional targeted supplementary budgets from the central budget to the local budget according to the principles set out in Decision No. 579/QD-TTg of the Prime Minister.

At the same time, implement the following main contents: a) For investment and construction expenditure estimates: Based on the Investment Law and the medium-term investment plan 2016-2020, Resolution No. 71/2018/QH14, Decision No. 40/2015/QD-TTg, and the local budget resources during the period of stable budget. For the medium-term investment plan according to Resolution No. 71/2018/QH14, localities provide detailed

explanations of the investment and construction expenditure estimates for adjusted and supplemented projects

that have completed all necessary procedures for implementation in 2020 (if applicable).b) For defense exercise funding: Localities base their estimates on approved defense exercise plans by the Ministry of Defense or Military Region, detailing the state budget expenditure estimates for specific exercise tasks, and proactively use local budget resources to implement them, with the central budget only supporting difficult

Based on the approval of the competent authority for adjustments and supplements to the medium-term investment plan pursuant to Resolution No. 71/2018/QH14, ministries, sectors, and localities must provide detailed explanations of the adjusted and supplemented public investment expenditure budget for projects that have completed necessary procedures for implementation in 2020 (if any). and non-self-balancing localities. c) Allocate sufficient counterpart funds for ODA projects within their jurisdiction; proactively calculate and allocate resources to settle outstanding construction debts and loans due for repayment when they mature.

d) Allocate budget estimates for investment and construction from land use revenue to invest in economic andsocial infrastructure projects, resettlement projects, land preparation, the National Target Program for New Rural Areas Development; proactively allocate and establish a land development fund according to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government; use at least 10% of land use revenue and land rental revenue to carry out cadastral surveys, land registration, and establish land records and issue land use rights

certificates according to the Prime Minister's Directive No. 1474/CT-TTg dated August 24, 2011 and Directive No. 05/CT-TTg dated April 4, 2013 (the central budget will not provide additional support if localities fail to allocate the required 10%).

e) For lottery revenue: Localities estimate this revenue in the balanced local budget revenue estimates, using it entirely for investment and construction expenditures, including: Northern, Central, and Western provinces, based on cumulative results from 2016-2019, the objectives of Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW, specifically the reduction in staff numbers determined by the competent authority's staffing decision (if applicable) or the minimum annual reduction rate according to Conclusion No. 17-KL/TW, funds allocated for salary reform in 2020 if current regulations are insufficient, and support for policy beneficiaries accessing public services when service prices increase. Localities develop plans to use the funds reduced from regular direct payments to health and education institutions according to the schedule for adjusting service prices in 2020 as prescribed. f) For localities permitted to adjust and supplement staffing in health and education institutions according to

decisions by competent authorities, continue to proactively allocate local budget funds to ensure payment for

additional staff; for increased salary costs due to base salary increases, consolidate these into the local salary reform needs to be addressed according to current regulations. The State shall allocate at least 60% for the Southeastern region and the Mekong Delta. Long An Province shall allocate at least 50% of the lottery revenue from its budget to invest in education and vocational training and healthcare. Localities shall allocate at least 10% of their lottery revenue to supplement capital for tasks under the National Target Program on New Rural Development. After ensuring completion of investment projects in the aforementioned fields that have been approved by competent authorities, funds shall be allocated for climate change adaptation projects and other important infrastructure projects under the Provincial Budget.

For investment tasks in infrastructure development according to resolutions of the Politburo and decisions of the Prime Minister, based on the goals, tasks, and funding needs already defined, the results achieved by the end of 2018, and the implementation capacity in 2019, localities shall proactively develop and calculate tasks for 2020, including the proactive allocation and arrangement of the Provincial Budget and financial resources in accordance with regulations to implement these tasks, gradually reducing dependence on supplementary funds from the State Budget. For regular expenditure budgets, reductions shall be made for state agencies and public service units based on the reduction of staff quotas, reorganization of the organizational structure, and reform of public service units in 2020, determined based on cumulative results from 2016-2019, the objectives of Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW, specifically the reduction in staff quotas as decided by the competent authority (if applicable) or the minimum annual reduction rate according to Conclusion No. 17-KL/TW, and funds reserved for salary reform in 2020 if current regulations are insufficient, and support for policy beneficiaries to access public services when prices and service fees increase. Localities shall formulate plans to use the reduced regular expenditure budget directly allocated to health and education-service units according to the schedule for adjusting medical and educational service fees in 2020 as stipulated.

For localities permitted to adjust and supplement staffing in education and healthcare units according to decisions of competent authorities, they shall continue to proactively allocate Provincial Budget expenditures to ensure funding for additional staff; for increased salary costs due to base salary increases, these shall be aggregated into the local salary reform requirements to be addressed according to current regulations. Funding for implementing multi-dimensional poverty standards, as approved by competent authorities and government resolutions, detailing each type of multi-dimensional poverty standard, specifically the number of beneficiaries and the financial needs arising in 2020. Subsidies and allowances for economically disadvantaged areas according to Decision No. 131/QĐ-TTg dated January 25, 2017, and Decision No. 582/QĐ-TTg dated April 28, 2017, issued by the Prime Minister. Payment of interest, fees, and other expenses: Establish a separate budget item for these payments within the Provincial Budget, ensuring timely and full payment of debts due; include detailed explanations of payment levels according to each source of borrowing (if applicable), including foreign government loans, national treasury advances, development credit, and issuance of local government bonds.

3. Construction of the budget deficit/surplus forecast, plan for borrowing, repayment of principal, and payment of interest and fees: The construction of the budget deficit/surplus forecast, plan for borrowing, repayment of principal, and payment of interest and fees must comply with the provisions of the State Budget Law and guiding documents; attention should be paid to the following points: Provincial budgets may only incur deficits if all conditions set forth in the State Budget Law and guiding documents are met. Based on debt limits, domestic borrowing capacity, and sources for debt repayment, localities propose total borrowing needs for 2020, including borrowing to cover provincial budget deficits (if any) and to repay principal, prioritizing foreign loans already signed and planned for disbursement in 2020. On this basis, the Ministry of Finance will aggregate and estimate the overall budget deficit, including the central government deficit and provincial deficits, to submit to the competent authority for review and decision. For localities allowed to incur deficits, the borrowed amount to cover deficits must ensure at least 60% is medium- and long-term borrowing, detailed according to each source of borrowing specified in point k, Clause 2 of this Article (if applicable). Based on the estimated provincial budget debt as of December 31, 2019, borrowing needs for investment in 2020, and the provincial budget's ability to repay debt in the medium term, localities must fully assess the impact of provincial debt before proposing new borrowings, ensuring the provincial debt does not exceed the maximum allowable level. If the estimated provincial debt as of December 31, 2019 exceeds the prescribed limit, then in the 2020 budget, localities must reserve provincial budget revenues according to the tiered distribution system, reduce the medium-term investment plan for 2016-2020, and allocate more funds for repaying principal to ensure the debt does not exceed the prescribed limit.

In cases where foreign government loans or other loans with specific usage conditions are involved, localities must proactively coordinate with central ministries and relevant units to complete loan agreement procedures to ensure sufficient grounds for allocating disbursement plans in the 2020 budget, and predict the disbursement capacity of each loan to build appropriate borrowing and deficit plans. In cases where localities plan to borrow to repay principal (where there is no deficit or the borrowing amount exceeds the deficit), but the new loan has specific usage restrictions, localities must develop plans to reduce investment spending accordingly and/or utilize other legitimate local financial resources as prescribed. g) Funding for multi-dimensional poverty standards as approved by the competent authority and the Government's Resolution, detailed for each type of multi-dimensional poverty standard, specifically the number of beneficiaries and the financial needs arising in 2020. Subsidies and allowances for economically disadvantaged areas according to Decision No. 131/QĐ-TTg dated January 25, 2017 and Decision No. 582/QĐ-TTg dated April 28, 2017 of the Prime Minister. h) Payment of interest, fees, and other expenses: Construct a separate budget item for these expenses. allowances and subsidies for economically disadvantaged areas under Decision No. 131/QĐ-TTg dated January 25, 2017 and Decision No. 582/QĐ-TTg dated April 28, 2017 of the Prime Minister.

j) Payment of interest, fees, and other expenses: Build a separate budget item (Circular No. 69/2017/TT-BTC) and assume that the provisions during the 2017-2020 budget stabilization period will continue, ensuring the following requirements for the preparation of the three-year financial plan - state budget 2020-2022: 1. Based on the three-year financial plan - state budget 2019-2021 reviewed and updated as of March 31, 2019, the ceiling expenditures for the 2020-2022 period announced by the finance, planning, and investment departments, the 2020 state budget estimate according to Chapter II of this Circular, ministries, sectors, agencies, and central-level units and provincial-level units shall prepare the three-year financial plan - state budget 2020-2022 according to the guidance provided in the aforementioned documents. In cases where the expenditure requirements of central ministries, agencies, and provincial-level units in the years 2020-2022 significantly increase or decrease compared to the 2019 budget allocation and estimated actual implementation in 2019, exceeding the financial resources of the state budget that the finance and investment departments have updated and announced for the 2020-2022 period; these ministries, agencies, and provincial-level units must explain and justify, propose measures to mobilize additional non-budgetary resources, ensuring that all expenditure requirements can be balanced with available resources. 2. Specifically for the years 2021-2022, the construction of revenue targets, expenditure tasks, budget structure, and borrowing based on the State Budget Law, laws on taxes, fees, and charges, the Public Investment Law, the Public Debt Management Law, and related laws currently in effect, along with guiding documents; the orientation for restructuring the state budget and managing public debt according to Resolution No. 07-NQ/TW; the implementation timeline of Central Committee resolutions at the 12th Congress, particularly Resolutions No. 18-NQ/TW and No. 19-NQ/TW; existing state budget expenditure systems, policies, tasks, programs, and projects being implemented according to approved phases; loan agreements and commitments already signed and implemented.

3. Prepare the three-year financial plan - state budget 2020-2022 based on the following macroeconomic indicators forecast for the 2020-2022 period: in 2020, strive for the highest possible growth rate, ensuring an average growth rate of 6.5-7% for the 2016-2020 period; in 2021-2022, aim for an economic growth rate of 6.6-6.7%; consumer price index stable at below 4% per year; maintain the pace of import and export trade turnover consistent with the implementation of new-generation free trade agreements that have been signed. 4. The preparation, reporting, consolidation, and submission of the three-year financial plan - state budget 2020-2022 shall be carried out concurrently with the process of preparing the 2020 state budget estimate and developing the five-year provincial financial plan for the period 2021-2025. production and business activities and trade import-export activities of each year; factors affecting international integration processes. b) Factors expected to increase or decrease revenue due to policy adjustments, expanding tax bases, strengthening tax collection management according to Resolution No. 07-NQ/TW; implementing the Law on Supporting Small and Medium Enterprises regarding corporate income tax preferences; implementing the tariff reduction roadmap according to integration commitments; encouraging informal sector participation;... c) Revenue impact from adjusting service fees for public services according to the schedule for incorporating full cost recovery into public service fees as stipulated in Resolution No. 19-NQ/TW and Decree No. 16/2015/NĐ-CP.

On this basis, strive to achieve a ratio of tax and fee revenue to GDP averaging around 19-20% annually; the annual average growth rate of domestic revenue (excluding oil revenue, land use fee revenue, lottery revenue, dividends, and retained earnings and net balance of central bank revenue and expenditure) should be about 10-12%, and the growth rate of import and export revenue should be about 5-7% annually. The specific revenue growth rates of each locality may be higher or lower than the national average, depending on local conditions, characteristics, and alignment with the economic growth rate in each locality. thể số đối tượng, nhu cầu kinh phí phát sinh năm 2020 kinh phí phụ cấp, trợ cấp đối với vùng kinh tế xã hội đặc biệt khó khăn theo Quyết định số 131/QĐ-TTg ngày 25 tháng 01 năm 2017 và Quyết định 582/QĐ-TTg ngày 28 tháng 4 năm 2017 của Thủ tướng Chính phủ. 

l) Chi trả nợ lãi, phí và chi phí khác: Xây dựng dự toán thành một mục chi riêng in balancing the state budget, ensuring timely and full payment of maturing debts; accompanied by detailed explanations of the payment levels according to each source of borrowed funds (if applicable), including: foreign loans borrowed by the government for localities to re-lend, advance treasury funds of the state, development credit, issuance of local government bonds. 

3. Establishing the projected deficit/surplus, borrowing plan, principal repayment and interest repayment, fees of the state budget: 

The establishment of the projected deficit/surplus, borrowing plan, principal repayment and interest repayment fees of the state budget shall be carried out in accordance with the provisions of the State Budget Law and guiding documents; among which attention should be paid to the following contents:  a) Provincial budgets of each locality may only be allowed to have a deficit when they meet all

the provisions and conditions stipulated in the State Budget Law and guiding documents on implementation. Based on the public debt limit, domestic borrowing capacity, allocation of sources for debt repayment,

localities propose the total borrowing demand for the year 2020, including the need for borrowing to cover provincial budget deficits (if any) and borrowing to repay principal, prioritizing borrowings from external sources that have been signed and planned for disbursement in 2020. On this basis, the Ministry of Finance will aggregate and estimate the overall state budget deficit, including the central government budget deficit and local government budget deficit, the deficit of each locality (if any), to submit to the competent authority for consideration and decision. For localities permitted to have a deficit, the amount borrowed to cover the deficit must ensure at least

60% is medium and long-term borrowing, detailed according to each source of borrowing specified in point k clause 2 of this Article (if applicable).  b) Based on the estimated public debt level of local governments as of December 31, 2019, the demand for capital for investment in public works in 2020 and the ability to repay debt in the medium term of local governments,

localities must fully assess the impact of public debt before proposing, deciding new borrowings, ensuring the local government's borrowing debt does not exceed the maximum allowable debt level as prescribed;  In cases where the estimated public debt level of local governments as of December 31, 2019 exceeds the prescribed limit, then in the 2020 budget, localities must allocate

revenue from the local government budget according to the tiered distribution system, reduce the mid-term investment public works plan for the period 2016-2020 to arrange increased expenditure for principal repayment, ensuring the debt level does not exceed the prescribed local government debt limit. In cases where localities plan to borrow to repay principal (localities without a deficit or the amount borrowed is larger than the deficit), but in reality the new borrowing has constraints

regarding the purpose of use, then localities must prepare plans to reduce investment public works expenditures accordingly and/or utilize other legitimate financial resources of the locality in accordance with the regulations for 2020 and use the new borrowing to offset investment public works expenditures.  for localities to re-borrow according to loan agreements already signed makes the outstanding debt of principal repayment of other debts to ensure disbursement of foreign capital according to Clause 1 Article 5 Decree No. 163/2016/ND-CP of the Government, ensuring repayment

of government loans for localities to re-borrow, while ensuring the local government debt within the prescribed limit at point h clause 2 of this Article (if applicable) and sources of repayment, such as: new borrowing to repay FINANCIAL PLANNING - STATE BUDGET FOR THE 2020-2022 PERIOD  Implementing the provisions of the State Budget Law, Decree No. 45/2017/ND-CP of the Government pursuant to Clause 1, Article 5 of Decree No. 163/2016/ND-CP to repay maturing principal debts in 2020 and use new loans to cover investment expenditures. for the 2020-2022 period and Circular No. 69/2017/TT-BTC dated July 7, 2017 of the Ministry of Finance

In cases where the consolidated plan for disbursing foreign loans borrowed by the Government and lent back to localities according to signed loan agreements results in the State budget debt exceeding the prescribed limit, localities must have plans to increase payments on other principal debts to ensure disbursement of foreign funds according to signed agreements, while ensuring the deficit level, total borrowing amount, and debt stock of the State budget within the prescribed limits. guiding the preparation of a five-year financial plan and a three-year financial plan - state budget c) Localities shall proactively allocate funds from sources as stipulated in Clause 1, Article 5 of Decree No. 163/2016/ND-CP of the Government to fully and promptly repay maturing debts, especially foreign loans borrowed by the Government and lent back to localities, while ensuring that the State budget debt does not exceed the prescribed limit; accompanied by detailed explanations of principal repayment expenses according to the loan sources specified in Point h, Clause 2 of this Article (if applicable) and the sources of repayment, such as using new loans to repay old debts, surplus revenues, increased revenues, and savings in State budget expenditures. (Circular No. 69/2017/TT-BTC) and assuming the continuation of the regulations during the stable PREPARATION OF FINANCIAL PLANS - STATE BUDGET FOR THE PERIOD 2020-2022 Article 14. Requirements for preparing financial plans

Implement the provisions of the Law on State Budget, Decree No. 45/2017/ND-CP of the Government detailing the preparation of five-year financial plans and three-year financial-State Budget plans, and Circular No. 69/2017/TT-BTC dated July 7, 2017 of the Ministry of Finance guiding the preparation of five-year financial plans and three-year financial-State Budget plans (Circular No. 69/2017/TT-BTC), and assuming the continuation of regulations during the 2017-2020 fiscal stability period, the preparation of the three-year financial-State Budget plan for 2020-2022 must meet the following requirements: budget period 2017-2020, the preparation of the financial plan - state budget for the 2020-2022 period 1. Based on the reviewed and updated three-year financial-State Budget plan for 2019-2021 as of March 31, 2019, the expenditure ceilings for the 2020-2022 period announced by the finance, planning, and investment agencies, and the 2020 state budget estimate as stipulated in Chapter II of this Circular, ministries, sectors, agencies, central units, and provincial-level units shall prepare the three-year financial-State Budget plan for 2020-2022 in accordance with the guidance provided in the aforementioned documents. ensures the following requirements:  In cases where the spending needs of central ministries, agencies, and provincial-level units in the years 2020-2022 significantly increase or decrease compared to the 2019 budget estimates and projected actual expenditures, and exceed the available financial-State Budget resources updated and announced for the 2020-2022 period, these entities must explain and justify their needs, propose measures to mobilize additional non-budgetary financial resources, and ensure that all spending requirements can be balanced with available resources. 1. Based on the reviewed and updated three-year financial plan - state budget for 2019-2021 as of March 31, 2019, the ceilings for spending during the 2020-2022 period announced by the finance, planning, and investment authorities, the 2020 state budget draft in accordance with Chapter II of this Circular, ministries, sectors, agencies, central units, and provincial-level units shall prepare the financial plan - state budget for the 2020-2022 period in accordance with the guidance provided in the above documents.  2. For the years 2021-2022, the construction of revenue targets, expenditure tasks, budget structure, and borrowing based on the Law on State Budget, tax laws, fee and surcharge laws, Investment Law, Public Debt Management Law, related laws currently in effect, and guiding documents; directions for restructuring the State Budget and managing public debt as per Resolution No. 07-NQ/TW; implementation timelines for Central Committee Plenum XII resolutions, particularly Resolutions No. 18-NQ/TW and No. 19-NQ/TW; existing budget-funded systems, policies, tasks, programs, and projects being implemented according to approved phases; and loan agreements and implementation commitments.

Chapter III
In cases where the spending needs of central ministries, agencies, and provincial-level units

3. Prepare the three-year financial-State Budget plan for 2020-2022 based on the following macroeconomic indicators forecasted for the 2020-2022 period: GDP growth rate in 2020 aimed at achieving the highest possible level, ensuring an average growth rate of 6.5-7% for the 2016-2020 period; GDP growth rate in 2021-2022 aimed at achieving 6.6-6.7%; consumer price index stabilized below 4% per year; continued maintenance of trade goods import-export growth rates consistent with the implementation of newly signed free trade agreements.

in the years 2020-2022 increase or decrease significantly compared to the 2019 budget draft assigned and the estimated actual performance in 2019, exceeding the financial resources available for the three-year period 2020-2022 as reported and announced by the finance and investment authorities; central ministries, agencies, and provincial-level units shall provide explanations and justifications, implement measures to mobilize additional non-budgetary financial resources, ensuring that spending needs can be balanced with available resources.  4. The preparation, reporting, consolidation, and submission of the three-year financial-State Budget plan for 2020-2022 will be carried out concurrently with the preparation of the 2020 state budget estimate and the development of five-year financial plans for provinces and centrally-administered cities for the 2021-2025 period. 2. Specifically for the years 2021-2022, the establishment of revenue targets, expenditure tasks, budget structure, and borrowing based on the State Budget Law, laws on taxes, fees, charges, Public Investment Law, Public Debt Management Law, relevant laws currently in effect, and guiding documents; orientation for restructuring the state budget and managing public debt according to Resolution No. 07-NQ/TW; implementation timeline for Central Committee Plenum XII resolutions, particularly Resolutions No. 18-NQ/TW and No. 19-NQ/TW; existing systems, policies, tasks, programs, and projects funded by the budget being implemented according to approved phases; loan agreements and treaties already signed and implemented according to commitments.  3. Preparing the financial plan - state budget for the 2020-2022 period based on the forecast of some macroeconomic indicators for the 2020-2022 period as follows: in 2020, striving for the highest possible growth rate, ensuring the average growth target for the 2016-2020 period at 6.5-7%; in 2021-2022, striving for an economic growth rate of 6.6-6.7%; consumer price index stabilized at below 4% per year; the pace of import and export trade turnover continues to be maintained in line with the implementation of newly signed free trade agreements.  (Thông tư số 69/2017/TT-BTC) và giả định tiếp tục các quy định tại thời kỳ ổn định ngân sách 2017 - 2020, việc lập kế hoạch tài chính - NSNN 03 năm 2020 - 2022 đảm bảo các yêu cầu sau: 

1. Căn cứ kế hoạch tài chính - NSNN 03 năm 2019 - 2021 đã được rà soát, cập nhật vào thời điểm 31 tháng 3 năm 2019, các trần chi tiêu giai đoạn 2020 - 2022 do cơ quan tài chính, kế hoạch và đầu tư thông báo, dự toán ngân sách năm 2020 theo quy định tại Chương II Thông tư này, các bộ, ngành, cơ quan, đơn vị ở trung ương và đơn vị cấp tỉnh xây dựng kế hoạch tài chính - NSNN 03 năm 2020 - 2022 theo hướng dẫn tại các văn bản nêu trên. 

Trường hợp nhu cầu chi của các bộ, cơ quan trung ương và đơn vị cấp tỉnh trong các năm 2020 - 2022 tăng, giảm mạnh so với dự toán năm 2019 đã được giao và ước thực hiện năm 2019, lớn hơn khả năng nguồn lực tài chính - NSNN mà cơ quan tài chính, đầu tư cập nhật, thông báo cho kỳ 3 năm 2020 - 2022; các bộ, cơ quan trung ương, đơn vị cấp tỉnh thuyết minh, giải trình, có các giải pháp huy động thêm các nguồn lực tài chính ngoài ngân sách, đảm bảo các nhu cầu chi phải cân đối được nguồn lực thực hiện. 

2. Riêng đối với năm 2021 - 2022, việc xây dựng số thu, nhiệm vụ chi, bộ chi và vay nợ trên cơ sở Luật NSNN, các Luật về thuế, phí, lệ phí, Luật Đầu tư công, Luật Quản lý nợ công, các Luật có liên quan đang có hiệu lực và các văn bản hướng dẫn; định hướng cơ cấu lại NSNN và quản lý nợ công theo Nghị quyết số 07-NQ/TW; lộ trình triển khai các Nghị quyết Hội nghị Trung ương Khóa XII, đặc biệt là Nghị quyết số 18-NQ/TW, số 19-NQ/TW; các chế độ, chính sách, nhiệm vụ, chương trình, dự án chi ngân sách đang được thực hiện theo phân kỳ được phê duyệt; các thỏa thuận, hiệp định vay nợ đã được ký kết, triển khai theo cam kết. 

3. Lập kế hoạch tài chính - ngân sách 03 năm 2020 - 2022 trên cơ sở dự kiến một số chỉ tiêu kinh tế vĩ mô giai đoạn 2020 - 2022 như sau: năm 2020 tăng trưởng phấn đấu thực hiện đến mức cao nhất, đảm bảo mục tiêu tăng trưởng bình quân cả giai đoạn 2016 - 2020 ở mức 6,5-7%; năm 2021 - 2022, phấn đấu tốc độ tăng trưởng kinh tế ở mức 6,6 - 6,7%; chỉ số giá tiêu dùng ổn định ở mức dưới 4%/năm; tốc độ tăng kim ngạch xuất, nhập khẩu hàng hóa tiếp tục được duy trì gắn với việc triển khai các hiệp định thương mại tự do thế hệ mới đã được ký kết. 

4. Việc lập, báo cáo, tổng hợp và trình kế hoạch tài chính - NSNN 03 năm 2020 - 2022 được tiến hành đồng thời với quá trình lập dự toán NSNN năm 2020 và xây dựng kế hoạch tài chính 05 năm tỉnh, thành phố trực thuộc Trung ương giai đoạn 2021 - 2025. 

Article 15. Establishing the State Budget Revenue Collection Plan

1. The three-year State Budget Revenue Collection Plan for 2020-2022 is established based on updating the three-year plan from 2019-2021; the State Budget Revenue Estimate for 2020 and the projected growth rates for revenue collection in 2021 and 2022 as stipulated in Clause 2 of this Article; ensuring that all revenues from taxes, fees, charges, and other sources as prescribed must be fully consolidated and reflected in the State Budget balance according to the provisions of the State Budget Law. 2. The projected growth rate for revenue collection during the period 2020-2022 is determined in accordance with the current State Budget Revenue Collection policies and regulations, while taking into account: a) The potential for national economic development, each industry, sector, and locality in 2020, and the projected years 2021-2022, consistent with the macroeconomic context as stated in Clause 3 of Article 14 above; factors affecting investment capacity, production and business development, and trade activities including import and export operations each year; the impact of international integration processes. b) Factors expected to increase or decrease revenue due to adjustments in revenue collection policies, expanding tax bases, strengthening revenue management pursuant to Resolution No. 07-NQ/TW; implementing preferential corporate income tax policies under the Small and Medium Enterprises Support Law; implementing tariff reduction schedules as committed to in international integration agreements; encouraging contributions from the informal economy sector;... c) The budgetary impact from adjusting prices and fees for public services according to the schedule for incorporating full cost recovery into service prices as stipulated in Resolution No. 19-NQ/TW and Decree No. 16/2015/NĐ-CP.

On this basis, efforts should be made to achieve a ratio of tax and fee revenue to GDP of approximately 19-20% annually; the domestic revenue growth rate (excluding oil revenue, land use fee revenue, lottery revenue, dividend and retained earnings revenue, and central bank revenue surplus) averaging about 10-12% annually, and increasing revenue from import and export activities by about 5-7% annually. The specific revenue increase levels for each locality may be higher or lower than the average level, depending on local conditions, characteristics, and alignment with the economic growth rate in each locality.

3. For fees and charges collected into the State Budget and retained for expenditure as prescribed, ministries, central agencies, and localities shall base their 2021-2022 revenue collection plans on the estimated revenue for 2020, developing detailed and proactive plans for each type of fee and charge (the amount of revenue, the amount retained for expenditure according to detailed regulations for corresponding expenditure areas, and the amount remitted to the State Budget), and only consolidating the portion of fees and charges remitted to the State Budget into the State Budget Revenue Estimate. Management agencies shall estimate the special mechanism fees retained and detail the use for regular expenditures as prescribed, and for programs and projects funded by retained fees carried over each year 2021-2022. 4. For tuition fees, healthcare service fees, and public service fees not included in the list of fees and charges, and for revenues transferred to non-State Budget revenue mechanisms, ministries, central agencies, and localities shall establish revenue plans and develop usage schemes to submit to supervisory authorities and continue to implement mechanisms using these revenues to reform salaries. sản xuất - kinh doanh và hoạt động thương mại, xuất nhập khẩu của từng năm; các yếu tố tác động của quá trình hội nhập quốc tế. 

b) Các yếu tố dự kiến làm tăng, giảm thu do điều chỉnh chính sách thu, bổ sung mở rộng cơ sở tính thuế, tăng cường quản lý thu theo Nghị quyết số 07-NQ/TW; triển khai thực hiện Luật Hỗ trợ doanh nghiệp nhỏ và vừa về ưu đãi thuế thu nhập doanh nghiệp; thực hiện lộ trình cắt giảm thuế quan theo cam kết hội nhập; động viên từ khu vực kinh tế phi chính thức;... 

c) Tác động thu ngân sách từ việc điều chỉnh giá, phí các dịch vụ sự nghiệp công theo lộ trình kết cấu đủ chi phí vào giá dịch vụ sự nghiệp công quy định tại Nghị quyết số 19-NQ/TW, Nghị định số 16/2015/NĐ-CP. 

Trên cơ sở đó, phấn đấu tỷ lệ huy động vào NSNN từ thuế, phí so với GDP bình quân khoảng 19 - 20%/năm; tốc độ tăng thu nội địa (không kể thu từ dầu thôn, thu tiền sử dụng đất, thu từ hoạt động xổ số kiến thiết, thu cổ tức, lợi nhuận còn lại và chênh lệch thu, chi ngân hàng nhà nước) bình quân chung cả nước tăng khoảng 10 - 12%/năm, tăng thu từ hoạt động xuất nhập khẩu khoảng 5 - 7%/năm. 

Mức tăng thu cụ thể của từng địa phương có thể cao hơn hoặc thấp hơn mức bình quân chung, tùy theo điều kiện, đặc điểm và phù hợp với tốc độ tăng trưởng kinh tế trên địa bàn của từng địa phương. 

3. For fees and charges collected to the State budget and retained for expenditure as prescribed, ministries, central agencies, and local authorities shall base on the projected revenue for 2020 to develop plans for revenue collection for 2021-2022 that are appropriate, proactive, and specific for each type of fee and charge according to regulations (the amount of revenue, the amount retained for expenditure under detailed expenditure regimes corresponding to respective expenditure areas, the amount remitted to the State Budget) and only aggregate the portion of fees and charges remitted to the State Budget into the State Budget revenue

estimate. Management agencies shall project the amount of fees retained under special mechanisms, detailing the use for regular expenditures as prescribed, and the use of retained fees for programs and projects

funded from such fees carried over annually from 2021-2022. 4. For tuition fees, healthcare service prices, and public service fees not included in the list of fees and charges, and revenues transferred to non-State Budget price mechanisms, ministries, central agencies, and local authorities shall establish plans for revenue collection and usage schemes to submit to supervisory authorities and continue implementing the mechanism to generate funds from these revenues to reform salaries according to central reporting to the Government and the Standing Committee of the National Assembly

Article 16. Preparation of the State Budget Expenditure Plan for the 2020-2022 Period by Ministries and Central Agencies and Provincial Agencies and provincial agency and unit plans.

1. The State budget expenditure plan for the 2020-2022 period by ministries, central agencies, and provincial agencies shall be prepared based on updating the financial plan-State budget for the 2019-2021 period, the estimated implementation figures for 2019, the ceiling of budget spending for the 2020-2022 period announced by the competent authority, and the draft budget for 2020 established in Chapter II of this Circular; specifically explaining the objectives, tasks, programs, projects, and plans (including national target programs and sectoral target programs) that have completed their implementation period or have been newly approved by the competent authority, with particular attention to the implementation of Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW of the Sixth Plenary Session of the 12th Party Central Committee. Provincial agencies and units shall establish their plans based on updating the financial plan - State Budget 2. During the process of preparing the State budget expenditure draft for 2020, ministries, central agencies, and provincial agencies shall simultaneously detail the basic expenditures and new expenditures of their respective units for the 2020 draft budget in accordance with Articles 5 and 6 of Circular No. 69/2017/TT-BTC of the Ministry of Finance, serving as the basis for determining basic expenditures, new expenditures, and the total demand for investment and recurrent expenditures in the 2021-2022 expenditure plan. 2020-2022 announced by the competent authority, with the 2020 budget established at the program, project, and For ministries managing sectors and fields, in addition to preparing the annual State budget revenue and expenditure plans for the 2020-2022 period (the direct implementation portion), they need to calculate and determine the funding requirements for implementing mechanisms, policies, and tasks issued annually during the 2020-2022 period, accompanied by detailed explanations of the calculation bases. initiative level (including national target programs and the Central Resolution 6 of the 12th Congress). 3. For the years 2021-2022: a) The preparation of the investment expenditure plan shall be based on the progress of implementing programs, projects, and specialized investment tasks/already approved investment decisions; aligning with the strategic development goals of sectors and fields, and the directions for economic reform and development according to the resolutions of the 12th Party Central Committee plenary sessions. Central and provincial agencies and units shall simultaneously detail basic expenditures,

b) No plans for expenditures for national target programs and sectoral target programs shall be prepared. Additional plans for these tasks will be updated after the competent authority has made decisions regarding the implementation of national target programs and sectoral target programs post-2020. in accordance with Article 5 and Article 6 of Circular No. 69/2017/TT-BTC issued by the Ministry of Finance. c) The preparation of expenditure plans from ODA funds, preferential loans, and non-government foreign aid funds shall continue to follow the loan agreements, agreements, and financial mechanisms already approved by the competent authority. For sectoral management ministries, in addition to establishing revenue and expenditure plans, d) Preparation of the recurrent expenditure plan for 2021-2022: Detailed planning for the implementation of ongoing effective objectives, tasks, systems, and policies; new objectives, tasks, systems, and policies that have been approved by the competent authority.

they must also determine the funding requirements for implementing mechanisms, policies, and tasks For Resolution No. 18-NQ/TW, based on evaluating the results of achieving the set objectives and tasks up to 2021, the objectives for the 2021-2025 period stipulated in the resolution, and the objectives under the approved project if any, specific plans for implementing the objectives and tasks related to organizational structure improvement, staff reduction, and the impact on the State budget for each year 2021-2022 shall be proposed. approved annually during the 2020-2022 period, accompanied by detailed explanations of the basis for calculation. 3. For the years 2021-2022:a) The establishment of investment plan budgets shall be based on the progress of implementing programs,

projects, and specialized investment tasks/approved investment decisions; linked to the implementation of strategic

development goals for sectors and fields, and directions for economic reform according to Central Resolutions. b) No plans for expenditures for national target programs shall be established. Additional plans for expenditures for these tasks will be updated after the competent authority has made decisions regarding the implementation of national target programs after 2020. c) The establishment of expenditure plans from ODA funds, preferential loans, and foreign non-governmental

aid funds shall continue to follow agreements, loan arrangements, and financial mechanisms approved by the competent authority. d) Establish detailed expenditure plans for regular expenditures in 2021-2022: Detailed plans for implementing ongoing objectives, tasks, systems, and policies; new objectives, tasks,

systems, and policies approved by the competent authority. For Resolution No. 18-NQ/TW, based on evaluating the results of achieving set objectives and tasks up to 2021, the targets for the 2021-2025 period, and the targets in approved proposals if any, forecast the implementation

of objectives and tasks related to organizational structure improvement, reduction in staffing, and the impact

on the State Budget finances in stages from 2016-2020 decided by the People's Councils of provinces and cities directly under the central government, achievements in the 2016-2019 period, and the forecasted socio-economic development targets for the locality in 2020; based on macroeconomic orientations in Clause 3 of Article 14 of

this Circular and socio-economic development plans for the 2021-2025 period, the Provincial People's Committee shall direct the Department of Planning and Investment to forecast socio-economic development trends in the locality for 2021-2022, to be sent to the Department of Finance as the basis for preparing the financial plan - State Budget for the three-year period 2020-2022. 2. Based on the assigned revenue, the scope of State Budget revenue as stipulated by the Law on State Budget objectives and tasks (reducing government spending through decreasing administrative units and staff; increasing government spending to implement policies on reducing staff). For Resolution No. 19-NQ/TW, based on evaluating the results of achieving the set objectives and tasks until 2021, the objectives in the Resolution until 2025, and the objectives in the approved project - if any, shall prepare the budget estimate similar to the 2020 budget estimate stipulated in Clause 3, Article 11 of this Circular, with annual staff reduction according to the approved project - if any, or annually reduce by an average of 2.5%, plus the unfulfilled portion from the previous period before 2021 (if any) of the state-funded staff positions.

Article 17. Three-year State Budget Financial Plan 2020-2022 for provinces. In addition to the relevant contents regarding the work of preparing the three-year State Budget revenue and expenditure plan 2020-2022 stipulated in Articles 15 and 16 of this Circular, the preparation of the three-year State Budget Financial Plan 2020-2022 for provinces and centrally-administered cities must also pay attention to the following: 1. Based on the socio-economic development objectives of the locality for the five-year period 2016-2020 decided by the Provincial People's Councils and centrally-administered city councils, the achievements during the 2016-2019 period, and the projected socio-economic development objectives for the year 2020; on the basis of macroeconomic orientations stipulated in Clause 3, Article 14 of this Circular and the orientation of the socio-economic development plan for the 2021-2025 period, the provincial People's Committees direct the Department of Planning and Investment to forecast the socio-economic development situation in the locality for the years 2021-2022, to be sent to the Department of Finance as the basis for preparing the three-year State Budget Financial Plan 2020-2022. 2. Based on the assigned revenue, the scope of State Budget revenue as prescribed by the Law on State Budget and guiding documents, the State Budget revenue budget on the local territory in 2020 prepared in Chapter II of this Circular, the provincial People's Committees direct the Department of Finance to take the lead and coordinate with the Tax Service, Customs Service in the locality and other related agencies in the locality to prepare the State Budget revenue plan for the years 2021-2022, including: a) Analyzing and assessing specifically the impacts of increases and decreases in revenue linked to socio-economic development objectives and the expected implementation of new tax policies stipulated in Resolution No. 07-NQ/TW, the schedule for reducing import tariffs, and the expected revenue impacts associated with the implementation of the Law on Support for Small and Medium Enterprises and the identification of the informal economy sector. b) As for fee and charge revenues, the budget estimates are implemented according to current regulations, linked to the schedule for increasing fees based on the principle of accurately and sufficiently covering service costs, consolidated into the State Budget revenue budget for the years 2021-2022; separately planning the sources of tuition fees, medical service prices, public service prices, and other charges (not included in the fee list) for management, monitoring, and requiring the creation of funds for salary reform for these subjects. 3. Based on the projected revenue sources on the local territory, the local revenue under the decentralization system, the projected supplementary funding from the Central State Treasury for the local State Treasury for the 2020-2022 period announced by the competent authority; the projected socio-economic development objectives, orientations, and tasks at the local level for the 2021-2025 period; the provincial People's Committees direct the Department of Finance to take the lead and coordinate with the Department of Planning and Investment, District People's Committees, and other related agencies in the locality to prepare the local State Treasury expenditure plan for the 2020-2022 period, ensuring priority allocation of sufficient funds to implement existing systems, policies, and commitments (including special policies decided by the Provincial People's Council); determining the need for targeted supplementary funding from the Central State Treasury for central-level systems and policies for each year of the 2020-2022 period as stipulated in Decision No. 579/QĐ-TTg; for new local expenditure tasks in each year of the 2020-2022 period, allocate them in order of priority to achieve the key socio-economic development goals of the locality within the scope of available resources each year 2020-2022.

Among which, note: municipal inspectorate under central-level municipalities

a) Regarding the balanced State Budget expenditure budget for 2021, it is determined by the balanced State Budget expenditure budget for 2020 (already including social welfare systems and policies issued by the Central Government up to the time of the 2020 budget approved by the competent authority), except for investment expenditures from land use fees and lottery activities, which are allocated based on the revenue. For subsequent years, the balanced State Budget expenditure budget is allocated to increase correspondingly with the increase in balanced State Budget revenue enjoyed under the decentralization system.b) Regarding investment expenditures: For the years 2021-2022, prepare the investment plan according to the decentralized mechanism as in the 2017-2020 period; for ongoing programs, projects, and tasks; new programs, projects, and tasks fully comply with current investment procedures; consistent with the orientation to continue restructuring the budget and public debt for the 2021-2030 period stipulated in Resolution No. 07-NQ/TW of the Politburo. c) Regarding regular expenditures: Prepare detailed plans for implementing objectives, tasks, and current policies; new objectives, tasks, and policies approved by the competent authority; by each field. Specifically, detail the plans for implementing Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW, and the Plans and Resolutions implementing these Resolutions in the locality; the funds reserved and planned usage; the plan and needs for funds for staff reduction in the locality according to Clause 3, Article 11 of this Circular. 4. Preparing the plan for implementing salary reform funds: Implement according to the provisions of Clause 7, Article 11 of this Circular. Specifically, the proportion of increased revenue sources for implementing the local State Treasury is carried out according to Resolution No. 27-NQ/TW dated May 21, 2018 on salary policy reform for cadres, civil servants, public officials, armed forces personnel, and workers in enterprises; noting the funds reserved linked to the implementation of Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW according to Clause 3 of this Article.

5. The preparation of the deficit/surplus plan, borrowing, and repayment of the local State Treasury for the years 2020-2022 shall be carried out strictly in accordance with the provisions of the Law on State Budget and Decree No. and guiding documents, the State Budget revenue estimate for the locality in 2020 established in Chapter II of this Circular, the Provincial People's Committee shall direct the Department of Finance to take the lead and coordinate with the Tax Office, Customs Office, and other relevant agencies in the locality to develop the State Budget revenue plan for 2021-2022, including: a) Analyzing and assessing specific impacts on revenue increases and decreases tied to socio-economic development goals and the expected implementation of new tax policies as prescribed, particularly concerning the informal economy.Under current regulations, linking to the schedule for increasing fees according to the principle of accurately

reflecting costs, and projecting the additional funding from the Central State Treasury for the Local State Treasury due to the development of socio-economic activities in the locality during the 2021-2025 period; the Provincial People's Committee shall allocate resources annually from 2020-2022. In particular: a) Regarding the budget for balanced Local State Treasury expenditures in 2021, it is determined by the balanced Local State Treasury expenditures in 2020 (including social welfare systems issued by the Central Government

up to the time of approving the 2020 budget by the competent authority), except for investment from land use fees and lottery operations which are allocated based on revenue. For subsequent years, the budget for balanced Decision No. 07-NQ/TW, the phased reduction of import tariffs, expected revenue impacts in conjunction with the implementation of the Law on Support for Small and Medium-Sized Enterprises and the identification of the informal economic sector. Local State Treasury expenditures will be increased in line with the increase in balanced Local State Treasury

b) For revenue from fees and charges, the budget preparation shall be carried out in accordance with current regulations, linked to the phased increase in fees based on the principle of accurately and sufficiently covering service costs. revenues received according to the decentralization regime. cung cấp dịch vụ sự nghiệp công, tổng hợp vào dự toán thu NSNN phần thu phí nộp NSNN năm 2021 - 2022; lập kế hoạch riêng nguồn thu học phí, giá dịch vụ y tế, giá dịch vụ sự nghiệp công và các khoản thu khác (không có trong danh mục phí) để quản lý, giám sát và yêu cầu tạo nguồn cải cách tiền lương đối với các đối tượng này.

3. Based on the projected revenue in the locality, the local revenue under the decentralized system, the projected additional funding from the State Budget for the Local Budget announced by the competent authority for the period 2020 - 2022; the projected goals, orientations, tasks for socio-economic development in the locality during the period 2021 - 2025; the People's Committee at the provincial level shall direct the Department of Finance to take the lead, coordinate with the Department of Planning and Investment, the People's Committees at the district level, and other relevant agencies in the locality to prepare the budget expenditure plan for the Local Budget for the period 2020 - 2022, ensuring priority allocation of sufficient funds to implement existing policies and commitments (including special policies decided by the Provincial People's Council); determine the need for targeted additional funding from the State Budget for central policies for each year of the period 2020 - 2022 in accordance with Decision No. 579/QD-TTg; for new local expenditure tasks in each year of the period 2020 - 2022, allocate them in order of priority to achieve the socio-economic development goals of the locality within the scope of available resources each year 2020 - 2022. b) Regarding investment expenditures: For 2021-2022, investment plans will be developed according to the 4. Prepare the plan for implementing salary reform funding: Implement according to the provisions of Clause 7, Article 11 of this Circular. Specifically, the proportion of increased revenue to fund the Local Budget shall be implemented according to Decision No. 27-NQ/TW dated May 21, 2018 on salary policy reform for cadres, civil servants, public officials, armed forces personnel, and workers in enterprises; noting the amount of funding allocated in conjunction with the implementation of Decision No. 18-NQ/TW and Decision No. 19-NQ/TW as stipulated in Clause 3 of this Article. decentralization mechanism as in the 2017-2020 period; for ongoing programs, projects, and tasks according to 5. The preparation of plans for deficit/surplus, borrowing, and repayment of the Local Budget for the years 2020 - 2022 shall be carried out strictly in accordance with the provisions of the State Budget Law, Decree No. 71/2018/QH14 dated November 12, 2018 on adjusting the medium-term public investment plan for the period 2016-2020; c) Government Resolutions implementing Central Committee Resolution XII, Political Bureau Resolutions, National Assembly Resolutions; d) Provincial People's Council Resolutions on socio-economic development plans for the five-year period 2016-2020 and the medium-term public investment plan for the period 2016-2020 of the locality; đ) The situation in implementing financial and state budget tasks during the period 2016-2019 and the projected plan for 2020. a) Evaluate the issuance of revenue and expenditure policies according to authority; the revenue and expenditure figures for these policies in each year and over the five-year period. b) Assess the main results in financial and state budget management, including: - The implementation of state budget revenue and its structure on the local level, the revenue from the Local Budget received according to the decentralized system each year and over the five-year period (detailing the structure of land use fee revenue, lottery revenue, dividend and post-tax profit revenue, tax revenue from three economic sectors) compared to the planned targets. When evaluating, it is necessary to analyze the factors affecting state budget revenue, including both objective factors from the global economy, national economy, and changes in the local economic structure, as well as subjective factors from macro policies issued by central authorities, while highlighting the local solutions regarding policy and revenue management that have been implemented. - The implementation and management of collected fees and charges; the expenditure from retained fees for collecting agencies and the amount of fees and charges paid to the state budget as prescribed. - Specifically assess the implementation of shareholding and selling state-owned shares in enterprises under local management during the period 2016-2020. - The implementation and structure of local government budget expenditure; detailing the structure of public investment expenditure; regular expenditure; interest payment expenditure; the structure of expenditure areas and key objectives such as expenditure for education, vocational training, healthcare, science and technology, environment, climate change prevention, social welfare, expenditure for agricultural and rural development, new rural construction, etc. Analyze the impact of local state budget revenue implementation on ensuring resources for balancing expenditures. progress; new programs, projects, and tasks fully complying with current investment procedures; consistent with the direction to continue restructuring the State Budget and public debt for the 2021-2030 period as stipulated

in Resolution No. 07-NQ/TW of the Politburo. c) Regarding regular expenditures: Develop detailed plans for implementing current objectives, tasks, systems, and policies; new objectives, tasks, systems, and policies approved by the competent authority; by field. Among them, detail the implementation plan for Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW, and plans and resolutions implementing these Resolutions in the locality; allocate funds and forecast tăng tương ứng với số tăng thu cân đối NSĐP được hưởng theo phân cấp. 

b) Về chi ĐTPT: Đối với năm 2021 - 2022, lập kế hoạch đầu tư theo cơ chế phân cấp như thời kỳ 2017 - 2020; đối với các chương trình, dự án, nhiệm vụ chuyển tiếp theo tiến độ thực hiện; các chương trình, dự án, nhiệm vụ mới đầy đủ thủ tục đầu tư theo quy định hiện hành; phù hợp với định hướng tiếp tục cơ cấu lại ngân sách và nợ công giai đoạn 2021 - 2030 quy định tại Nghị quyết số 07-NQ/TW của Bộ Chính trị. 

c) Về chi thường xuyên: Lập kế hoạch chi tiết việc triển khai các mục tiêu, nhiệm vụ, chính sách, chế độ hiện hành; các mục tiêu, nhiệm vụ, chế độ, chính sách mới đã được cấp thẩm quyền phê duyệt; theo từng lĩnh vực. Trong đó chi tiết kế hoạch triển khai Nghị quyết số 18-NQ/TW, Nghị quyết số 19-NQ/TW và các Kế hoạch, Nghị quyết triển khai các Nghị quyết này trên địa bàn; kinh phí dành ra và dự for use; the plan and financial needs for streamlining the workforce on the local territory according to Clause 3, Article 11 of this Circular. 

4. Establish the plan for implementing salary reform funding sources: Implement in accordance with the provisions of Clause 7, Article 11 of this Circular. The proportion of revenue increase funds allocated for implementing the State Budget shall be carried out in accordance with Resolution No. 27-NQ/TW dated May 21, 2018 on salary policy reform for officials, civil servants, public employees, armed forces, and workers in enterprises; particularly noting the budget allocation linked to the implementation of Resolution No. 18/NQ-TW, Resolution No. 19/NQ-TW

pursuant to Clause 3 of this Article.  5. The establishment of the plan for deficit/surplus, borrowing and repayment of Decree No. 45/2017/NĐ-CP of the Government and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of five-year financial plans and three-year financial plans for state budget and according to regulations on the preparation of deficit/surplus, borrowing and repayment of domestic public debt in 2020 as stipulated in Clause 3, Article 13 of this Circular, ensuring that the level of local government debt at the end of each year does not exceed the prescribed limit. PREPARATION OF FIVE-YEAR FINANCIAL PLANS FOR PROVINCES AND CITIES UNDER THE CENTRAL GOVERNMENT FOR THE PERIOD 2021-2025

Chapter IV
Article 18. Evaluation of the implementation of financial tasks - State Budget of provinces and centrally administered cities during the period 2016-2020
1. Basis for evaluation

a) Documents of the 12th National Congress of the Communist Party of Vietnam, resolutions of the 12th Central Committee; Resolution No. 07-NQ/TW dated November 18, 2016 of the Politburo on restructuring the State Budget, managing public debt to ensure national financial safety and sustainability; Resolutions No. 18-NQ/TW, No. 19-NQ/TW of the 6th Plenum of the 12th Central Committee; Conclusion No. 17-KL/TW; b) Resolutions of the National Assembly: No. 142/2016/QH13 dated April 12, 2016 on the five-year plan for the period 2016-2020 for socio-economic development (Resolution No. 142/2016/QH13), No. 25/2016/QH14 dated November 9, 2016 on the five-year national financial plan for the period 2016-2020 (Resolution No. 25/2016/QH14), No. 26/2016/QH14 dated November 10, 2016 on the mid-term public investment plan for the period 2016-2020 (Resolution No. 26/2016/QH14), No. 71/2018/QH14 dated November 12, 2018 on adjusting the mid-term public investment plan for the period 2016-2020;

c) Resolutions of the Government implementing the resolutions of the 12th Plenum, resolutions of the Politburo, resolutions of the National Assembly;

d) Resolutions of the People's Councils of provinces on the five-year socio-economic development plan of the locality for the period 2016-2020, the mid-term public investment plan for the period 2016-2020 of the locality; đ) Implementation of financial tasks - State Budget during the period 2016-2019 and projected plan for 2020. a) Evaluation of the issuance of revenue and expenditure policies according to authority; revenue and expenditure figures for these policies in each year and over the five years. b) Evaluation of main results in financial tasks - State Budget, including: - Implementation of State Budget revenue and its structure on the territory, provincial domestic public debt revenue according to the classification in each year and over the five years (including detailed structure of land use fee revenue, lottery revenue, dividend and post-tax profit revenue, tax revenue from three economic zones) compared with the planned figures. When evaluating, it is necessary to analyze factors affecting State Budget revenue, including objective factors from the world economy, national economy, changes in local economic structure, as well as subjective factors from macro policies issued by central agencies, while highlighting local solutions regarding policy and revenue management measures implemented.

- Implementation and management of collected fees and charges; expenditures from retained fee funds and amounts of fees and charges remitted to the State Budget according to regulations. - Detailed evaluation of the implementation of privatization and sale of state capital in enterprises under local management during the period 2016-2020. - Implementation and structure of local budget expenditures; including detailed structure of public investment expenditure; recurrent expenditure; interest payment expenditure; structure of expenditure areas and major objectives such as education, vocational training, health, science and technology, environment, climate change prevention, social welfare, agricultural and rural development, new rural construction,... Analyze the impact of local State Budget revenue implementation on ensuring resources to balance the execution of planned expenditure tasks, such as public investment expenditure compared with the mid-term public investment plan, project implementation progress compared with planned targets; ensuring social welfare policies, poverty reduction, salary reform compared with planned targets,...In evaluating provincial domestic public debt expenditure, it is necessary to evaluate the restructuring of provincial domestic public debt expenditure such as evaluating the use of funds saved through staff reduction; evaluating the implementation of Decree No. 16/2015/NĐ-CP and the use of State Budget funds obtained from implementing this Decree in each year and over the five years,... - Provincial domestic public debt balance in each year 2016-2020; scale of local fund mobilization in each year and over the five years, detailed by sources of mobilization and purposes of use; local government debt at the end of each year and debt structure by source; mobilization (issuance of local government bonds; re-lending of ODA and preferential foreign loans of the Government; borrowing from the State Treasury; borrowing from the Vietnam Development Bank; borrowing from commercial banks and other borrowings); repayment of principal and sources of principal repayment in each year and over the five years. c) Evaluation and recognition of limitations, difficulties, and obstacles in the implementation of financial and budgetary tasks, public debt; objective and subjective causes and lessons learned. debt of the State Budget for the years 2020 - 2022 shall be carried out in strict accordance with the provisions of the Law on State Budget, Decree No. 71/2018/QH14

dated November 12, 2018 on adjusting the medium-term public investment planfor the period 2016-2020;

c) Government Resolutions implementing the Central Committee's Resolution XII, the Politburo's Resolutions, and the National Assembly's Resolutions;  d) People's Council resolutions at provincial level on the five-year socio-economic

development plan for the period 2016-2020, the medium-term public investment plan for the period 2016-2020 of the locality; 

- Decision No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain articles of Decision No. 108/2015/NĐ-CP dated October 28, 2015 detailing and guiding the implementation of certain provisions of the SCT Law and the Law Amending and Supplementing Certain Provisions of the SCT Law;

đ) The situation of financial and State Budget tasks implementation during the period 2016-2019 and the forecasted plan for 2020.  b) Based on policies and regulations, localities shall proactively use the allocated stable funding in the 2017 budget balance (the first year of the 2017-2020 stable budget period), NSTW support, and remaining salary reform funds after ensuring salary reform implementation according to regulations (if any) to implement the policies; in cases of insufficient funding, the Ministry of Finance will submit to the competent authority for the 2020 budget to allocate sufficient funding for localities to implement (not considered in annual budget management).

a) Evaluate the issuance of revenue and expenditure systems and policies within

the authority; the amount of revenue and expenditure for these systems and policies each year and over the five-year period (including detailed revenue structure from land use fees, lottery revenues, dividends and post-tax profits, taxes from three economic zones) compared to the planned figures. When evaluating, analyze factors affecting State Budget revenue including objective factors from the global economy, national economy, changes in local economic structure, and subjective factors from macro policies issued by central agencies, while highlighting local solutions regarding revenue policy and management measures implemented. 

- The situation of fee and charge collection and management; the amount of retained fees and charges for collecting agencies and the amount of fees and

charges remitted to the State Budget as prescribed.  - Specifically evaluate the implementation of state-owned enterprise shareholding

and divestment in the period 2016-2020 under the local management.  - The situation of expenditure and expenditure structure of the local budget; including detailed expenditure structure for capital investment, recurrent expenditure, interest payments, expenditure structure across sectors, and key objectives such as education, vocational training, healthcare, science and technology, environment, climate change prevention, social welfare, agricultural and rural to review the assigned expenditure tasks, such as: state budget investment expenditure compared with the medium-term public investment plan, the implementation status of projects compared with the planned schedule; the status of ensuring social welfare policies, poverty reduction, and salary reform compared with the planned schedule,... In the assessment of state budget expenditure, it is necessary to evaluate the restructuring of state budget expenditure as follows: assess the use of funds saved from streamlining the staffing structure; assess the implementation of Decree No. 16/2015/NĐ-CP and the use of state budget funds obtained from implementing this Decree each year and over the past five years,...

- The balance of the state budget for each year from 2016 to 2020; the scale of fund mobilization of the locality each year and over five years, detailed by sources of mobilized funds, by purpose of use; local government debt at the end of each year and the composition of outstanding debts by sources of funds; mobilization (issuance of local government bonds; relending of ODA funds, preferential foreign loans of the Government; borrowing from the State Treasury; borrowing from the Vietnam Development Bank; borrowing from commercial banks and other borrowings); repayment of principal and sources of principal repayment each year and over the past five years. c) Evaluate and recognize limitations, difficulties, and obstacles in the implementation of financial and budgetary tasks, public debt; objective and subjective causes and lessons learned. Decree No. 45/2017/NĐ-CP, Decree No. 31/2017/NĐ-CP, and related legal documents. 2. Planning process a) Based on the Prime Minister's directive on the preparation of the five-year financial plan for the period 2021-2025 and the guidance of the Ministry of Finance in this Circular, the Provincial People's Committee directs the Department of Finance to take the lead, in collaboration with the Department of Planning and Investment and relevant agencies and units, to develop the five-year financial plan of the locality for the period 2021-2025;

b) Before November 30, 2019, the Provincial People's Committee reports the five-year financial plan of the locality for the period 2021-2025 to the Standing Committee of the People's Council at the same level; c) Before December 31, 2019, the Provincial People's Committee sends the completed five-year financial plan of the locality to the Standing Committee of the People's Council at the same level for comments to seek opinions from the Ministry of Finance and the Ministry of Planning and Investment; d) Based on updating the orientations of the Strategy for Socio-Economic Development for the 10-year period 2021-2030, the Socio-Economic Development Plan for the period 2021-2025, the allocation level of the state budget during the stable period 2021-2025, and the contents of salary policy reforms starting from 2021, the Provincial People's Committee completes the five-year financial plan of the locality and sends it to the Ministry of Finance and the Ministry of Planning and Investment together with the submission of the draft state budget for 2021; đ) Based on the opinions of the Ministry of Finance and the Ministry of Planning and Investment, the Provincial People's Committee completes the five-year financial plan of the province, city directly under the Central Government for the period 2021-2025 and reports it to the People's Council at the same level for consideration and decision-making together with the submission of the draft state budget for 2021; e) Before December 10, 2020, based on the five-year socio-economic development plan for the period 2021-2025 of the locality, the People's Council at the provincial level considers and decides on the five-year financial plan of the province, city directly under the Central Government for the period 2021-2025. 3. Content of the plan a) Forecast economic and financial conditions, key socio-economic indicators at the locality (GDP growth rate, consumer price index (CPI), growth rates of production sectors, industries, and prices of key products and goods) affecting the ability to mobilize and the need to use financial resources - state budget over the five-year period 2021-2025;

b) Determine the general objectives of the five-year financial plan of the locality; the five-year planning period; c) On the basis of current policies and regulations, including: authority's orientation and goals for socio-economic development of the locality;

Article 19. Five-year financial plan for provinces and centrally governed cities for the period 2021-2025 1. Requirements

a) Closely adhere to the draft documents submitted to the Thirteenth National Party Congress for comments from localities on the goals, orientations, and tasks for socio-economic development over the ten-year period 2021-2030, including the five-year socio-economic development plan for 2021-2025 (which includes key financial, budgetary, and public debt targets, orientations, and tasks); draft documents for the local Party congresses; Resolution No. 07 of the Politburo; Resolutions No. 18-NQ/TW, No. 19-NQ/TW, No. 27-NQ/TW, and No. 28-NQ/TW of the Twelfth Plenum; Government resolutions implementing the Twelfth Plenum's resolutions; Politburo resolutions; and National Assembly resolutions.

b) The five-year financial plan for provinces and centrally governed cities for the period 2021-2025 shall be established in accordance with the provisions of the State Budget Law, the Public Investment Law, Decree No. 45/2017/ND-CP, Decree No. 31/2017/ND-CP, and related legal documents. 2. Planning process a) Based on the Prime Minister's directive on establishing the five-year financial plan for the period 2021-2025 and the guidance provided by the Ministry of Finance in this Circular, the provincial People's Committee shall direct the Department of Finance to take the lead, coordinate with the Department of Planning and Investment, and other relevant agencies and units to develop the five-year financial plan for the locality for the period 2021-2025; b) By November 30, 2019, the provincial People's Committee shall report the five-year financial plan for the locality for the period 2021-2025 to the Standing Committee of the Provincial People's Council; c) By December 31, 2019, the provincial People's Committee shall submit the completed five-year financial plan for the locality for comments from the Standing Committee of the Provincial People's Council and send it to the Ministry of Finance and the Ministry of Planning and Investment for their opinions; d) Based on updates to the strategic orientation for socio-economic development over the ten-year period 2021-2030, the five-year socio-economic development plan for the period 2021-2025, the allocation level of the state budget for the stable period 2021-2025, and the contents of salary reform starting from 2021, the provincial People's Committee shall finalize the five-year financial plan for the locality and send it to the Ministry of Finance and the Ministry of Planning and Investment along with the submission of the draft state budget for 2021; đ) Based on the opinions of the Ministry of Finance and the Ministry of Planning and Investment, the provincial People's Committee shall complete the five-year financial plan for provinces and centrally governed cities for the period 2021-2025 and report it to the Provincial People's Council for consideration and decision at the same time as submitting the draft state budget for 2021; e) By December 10, 2020, based on the five-year socio-economic development plan for the period 2021-2025 of the locality, the Provincial People's Council shall consider and decide on the five-year financial plan for provinces and centrally governed cities for the period 2021-2025. 3. Content of the plan

a) Forecasting economic and financial conditions, key socio-economic indicators at the locality (gross regional domestic product (GRDP) growth rate, consumer price index (CPI), growth rates of production sectors, commodity prices, and key products) that affect the ability to mobilize and the need to use financial resources - state budget revenues in the five-year period 2021-2025; b) Determining the general objectives of the five-year financial plan for the locality; from lottery activities, dividends, remaining profits, and revenue-expenditure differences in accordance with economic growth, inflation, and policy adjustment capacity; build the annual revenue plan for 2021-2025 appropriately, positively, and specifically according to each type of revenue;

- Estimate the recovery of capital invested by the state budget in economic organizations;

- State budget expenditure, including: State budget expenditure for fiscal balance in 2021 determined by the expenditure approved by the competent authority up to the time of the 2020 budget. For the remaining years in the 2021-2025 period, the budget will be estimated based on the revenue. Detailed state budget expenditure according to the structure of investment expenditure, recurrent expenditure, and debt repayment; there is a reduction in funding linked to the implementation of the targets set out in Resolution No. policies and management measures to ensure a reasonable, sustainable expenditure structure, and improve the effectiveness of state budget expenditure; - Estimate new policy implementation sources as prescribed (salary policy, social insurance according to Resolution No. 27-NQ/TW, No. 28-NQ/TW of the 7th Plenum of the 12th Central Committee,...); details of increased revenue sources, cost-saving sources, and sources allocated from the implementation of Resolutions No. 18-NQ/TW, No. 19-NQ/TW of the 6th Plenum of the 12th Central Committee; - The preparation of the plan for the deficit/surplus, borrowing, and debt repayment of the state budget for the years 2021-2025 shall be carried out in accordance with the provisions of the Law on State Budget, Decree No. 45/2017/NĐ-CP of the Government, Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on managing local government debt, and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial plan-state budget;

d) Propose solutions on policies and management to ensure the safety and sustainability of local government debt; forecast risks that may affect the state budget balance framework and management indicators for local government debt; đ) Other financial measures to implement the five-year financial plan of the province, city directly under the Central Government;

4. Any adjustments to the five-year financial plan of the province, city directly under the Central Government (if any) shall be implemented in accordance with the provisions of Clause 2, Article 10 of Decree No. 45/2017/NĐ-CP of the Government. enterprises,总公司法律部，请将上述内容直接翻译成专业的法定英语，不要解释或添加任何内容。谢谢。 development, new rural construction, etc. Analyze the impact of local State Budget

revenue realization on ensuring resources for balanced local budgets and seek opinions from the Ministry of Finance and the Ministry of Planning and Investment;  d) Based on updating the strategic orientation for socio-economic development over ten years from 2021 to 2030, the socio-economic development plan for the period 2021-2025, the budget allocation framework for the stable period 2021-2025, and the contents of salary policy reform starting from 2021, the Provincial People's

Committees shall complete the five-year financial plan of the locality and send it to the Ministry of Finance and the Ministry of Planning and Investment together with the submission of the State Budget estimate for 2021;  đ) Based on the opinions of the Ministry of Finance and the Ministry of Planning

and Investment, the Provincial People's Committees shall finalize the five-year financial plan for the province or centrally-administered city for the period 2021-2025 and report it to the People's Council at the same level for consideration and decision-making at the same time as submitting the State Budget estimate for 2021;

e) Before December 10, 2020, based on the socio-economic development plan

for the period 2021-2025 of the locality, the People's Council at the provincial level shall consider and decide on the five-year financial plan for the province or centrally- administered city for the period 2021-2025.  3. Contents of the plan  a) Forecasting the economic and financial situation, key socio-economic indicators

at the local level (gross regional domestic product (GRDP) growth rate, consumer objectives, orientation for mobilizing and distributing local resources during the five-year plan period; price index (CPI), growth rates of production sectors and industries, and prices

c) Determine specific main goals; the financial-budget framework of the locality based on current policies and regulations, including: of key products and goods) that affect the ability to mobilize and the need to use

- Revenue and revenue structure on the local territory consistent with the proposed orientation and development targets of the locality's socio-economic development submitted to the competent authority; domestic revenue growth rate (excluding oil revenue, land use fee revenue, lottery revenue, dividend and retained profit revenue, and central bank revenue-expenditure difference) and import-export revenue growth rate maintained at a reasonable level, consistent with economic growth rate, inflation, and policy adjustment capacity; financial resources - State Development Fund in the five-year period 2021-2025;  - For fees and charges paid to the budget and retained for expenditure as prescribed, develop a revenue collection plan for 2021-2025 that is appropriate, proactive, and detailed for each revenue item; b) Determining the general objectives of the five-year financial plan of the locality; - For tuition fees, healthcare service fees, public service fees; the five-year planning period; 

Mức tăng thu cụ thể của từng địa phương có thể cao hơn hoặc thấp hơn mức bình quân chung, tùy theo điều kiện, đặc điểm và phù hợp với tốc độ tăng trưởng kinh tế trên địa bàn của từng địa phương. 

- Forecast capital recovery from the State Budget investment in economic organizations under the locality's management for the 2021-2025 period; ministries, central agencies, and local authorities shall base on the projected revenue for 2020 to develop c) Determining the specific targets of the five-year financial plan of the locality and charge according to regulations (the amount of revenue, the amount retained for expenditure under detailed expenditure regimes corresponding to respective expenditure areas, the amount remitted to the State Budget) and only aggregate the portion of fees and charges remitted to the State Budget into the State Budget revenue

- Expenditure of the State Budget, including: The balanced expenditure of the State Budget for 2021 is determined by the balanced expenditure of the State Budget for 2020 (including social welfare policies issued by the Central Government up to the time of the 2020 budget approved by the competent authority), except for investment expenditure from land use fee revenue and lottery revenue which is allocated according to the revenue amount. For the remaining years in the 2021-2025 period, the projected balanced expenditure of the State Budget is increased correspondingly with the increase in balanced revenue of the State Budget enjoyed according to the decentralization; 4. For tuition fees, healthcare service prices, and public service fees not included in the list of fees and charges, and revenues transferred to non-State Budget price mechanisms, ministries, central agencies, and local authorities shall establish plans for revenue collection and usage schemes to submit to supervisory authorities and continue implementing the mechanism to generate funds from these revenues to reform salaries according to central reporting to the Government and the Standing Committee of the National Assembly

based on current policies and systems; including:  Detailed balanced expenditure of the State Budget according to the investment expenditure structure, regular expenditure, interest payment expenditure, and total salary expenditure of the locality; factors affecting State Budget expenditure, including cost reduction linked to implementing the targets of Resolution No. 18-NQ/TW, No. 19-NQ/TW of the 6th Plenum of the 12th Party Congress; solutions regarding policies and management to ensure a reasonable, sustainable expenditure structure, and improve the effectiveness of State Budget expenditure;

the authority on the socio-economic development orientation and goals of the - Forecast sources to implement new policies (salary policy, social insurance policy according to Resolution No. 27-NQ/TW, No. 28-NQ/TW of the 7th Plenum of the 12th Party Congress,...); details of revenue increase sources, expenditure saving sources, and sources reserved from implementing Resolutions No. 18-NQ/TW, No. 19-NQ/TW of the 6th Plenum of the 12th Party Congress; locality; including:  - The establishment of the deficit/surplus plan, borrowing, and debt repayment plans of the State Budget for the years 2021-2025 shall be carried out in accordance with the provisions of the Law on State Budget, Decree No. 45/2017/NĐ-CP of the Government, Decree No. 93/2018/NĐ-CP dated June 30, 2018 of the Government on managing local government debts, and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of a five-year financial plan and a three-year financial-State Budget plan; from lottery activities, dividends, remaining profits, and revenue-expenditure d) Propose solutions on policies and management to ensure the safety and sustainability of local government debt; forecast risks affecting the State Budget balance framework and management indicators of local government debt;

consistent with economic growth, inflation, and policy adjustment capacity.  e) Other financial measures to implement the five-year provincial financial plan; Building the revenue plan for 2021-2025 appropriately, positively, and specifically 4. Adjustments to the five-year provincial financial plan (if any) shall be implemented in accordance with the provisions of Clause 2, Article 10 of Decree No. 45/2017/NĐ-CP of the Government. for each type of revenue:  - Anticipating the recovery of State Development Fund investments in economic

organizations:  - Expenditure from the State Development Fund, including: The State Development Fund expenditure balance for 2021 determined by the expenditure of the central authorities up to the 2020 budget estimate. For the remaining years in the 2021-2025 period, the budget estimate will be detailed according to the capital investment

expenditure structure, recurrent expenditure, interest payment expenditure, and other expenditures. In addition, there will be cost reductions tied to the implementation Decree No. 45/2017/NĐ-CP of the Government, Decree No. 93/2018/NĐ-CP dated June 30 2018 of the Government on management of debt of local authorities and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of five-year financial plans and three-year financial-public finance plans. c) Propose solutions on policies and management to ensure safety and sustainability of local authority debt; forecast risks affecting the provincial budget balance framework and management indicators for local authority debt;

d) Other financial solutions to implement the five-year financial plan of provinces and centrally governed cities. 4. Adjustments to the five-year financial plan of provinces and centrally governed cities (if any) shall be carried out in accordance with the provisions of Clause 2, Article 10 of Decree No. 45/2017/NĐ-CP of the Government. enterprises, state-owned corporations report to the Ministry of Finance for timely handling./.  dự báo những rủi ro tác động đến khung cân đối NSĐP và các chỉ tiêu quản lý về nợ của chính quyền địa phương; 

đ) Các giải pháp tài chính khác nhằm thực hiện kế hoạch tài chính 05 năm tỉnh, thành phố trực thuộc Trung ương. 

4. Việc điều chỉnh kế hoạch tài chính 05 năm tỉnh, thành phố trực thuộc Trung ương (nếu có) thực hiện theo các quy định tại khoản 2 Điều 10 Nghị định số 45/2017/NĐ-CP của Chính phủ.

Chapter V
IMPLEMENTATION

Article 20. Responsibilities of Ministries, Central Agencies, and Localities

1. The responsibilities of ministries, central agencies, and People's Committees of provinces, centrally governed cities shall be implemented in accordance with the State Budget Law and guiding documents thereunder, and the provisions of Clauses 2, 3, 4, and 5 of Article 17 of Decree No. 45/2017/ND-CP dated April 21, 2017 of the Government.

2. Responsibilities of ministries managing national target programs and target programs: a) Based on the assigned inspection number, guide ministries, central agencies, and relevant

localities to prepare budgets for implementing the national target program and target program for the years 2019 and 2020, and submit them to the Ministry of Finance and the Ministry of Planning and Investment before July 20, 2019. b) Aggregate the budget estimates for each national target program and target program under

their management, and develop allocation plans for expenditures in 2019 and 2020 for each ministry, central agency, province, and centrally governed city, and submit them to the Ministry of Finance and the Ministry of Planning and Investment as prescribed. 3. Regarding the preparation of the five-year financial plan for provinces and centrally governed

cities for the period 2021-2025: The provincial People's Committee shall direct the Department of Finance to take the lead,

coordinate with the Department of Planning and Investment and other local agencies to develop the five-year financial plan for the province or centrally governed city in accordance with this Circular and finalize it based on the regulations of the stable period of the State Budget and the implementation of salary reform policies for the period 2021-2025 as authorized.

Article 21. On the Forms for Preparing and Reporting the 2020 State Budget Estimate and the Three-Year Financial Plan - State Budget 2020-2022

1. For the 2020 estimate: apply the forms prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP (with particular attention to the fields of public services using forms 12.1 to 12.5), and forms 01, 02, and 03 issued together with this Circular.

2. For the detailed estimate of revenue and expenditure from the reorganization and disposal of state-owned real estate: apply forms 04 and 05 issued together with this Circular.

3. For the three-year financial plan - State Budget 2020-2022: apply forms 01 to 06 and forms 13 to 19 issued together with Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial plan - State Budget. Article 22. Implementation Provisions

1. This Circular takes effect from August 12, 2019. The content, procedures, and time limits

for preparing the 2020 State Budget Estimate, the three-year financial plan - State Budget 2020-2022, and the five-year financial plan for provinces and centrally governed cities forthe period 2021-2025 shall be carried out in accordance with the State Budget Law and the guidance provided in this Circular. 2. During the preparation of the 2020 State Budget Estimate, the three-year financial plan -

State Budget 2020-2022, and the five-year financial plan for provinces and centrally governed cities for the period 2021-2025, if new policies and regulations are issued, the Ministry of Finance will issue supplementary guidance notices; if any difficulties arise during the implementation process, ministries, central agencies, localities, economic groups, and state corporations should report to the Ministry of Finance for prompt resolution. tê, tổng công ty nhà nước phản ánh về Bộ Tài chính để kịp thời xử lý./.