This Circular amends and supplements certain provisions of Circular No. 161/2012/TT-BTC on the regime for controlling and settling state budget expenditures through the State Treasury. It applies to budgetary units, particularly public funds with investment characteristics under one billion VND and projects from one billion VND and above.
적용 범위
Budgetary units include administrative agencies, public institutions, and the State Treasury.
핵심 사항
- Budgetary units must submit expenditure control documents as prescribed to the State Treasury, including budgets, contracts, approval decisions, and related documents.
- The State Treasury does not bear responsibility for supervising the procurement process of budgetary units.
- For expenditures valued at twenty million VND or more, the advance payment limit is up to fifty percent of the contract value, except in special cases.
- For public funds with investment characteristics under one billion VND, the State Treasury controls according to the budget and documents of the unit.
- The State Treasury implements control over regular expenditures, national target program expenditures, and public funds with investment characteristics from one billion VND and above.
🌐 이 문서의 사회적 영향
- Positive impact: Helps strengthen management and stricter control over state budget expenditures through the State Treasury, reducing financial risks.
- Negative impact: May increase the workload for budgetary units due to compliance with complex regulations.
❓ 자주 묻는 질문
How many advance payment levels are specified in this circular?
For expenditures valued at twenty million VND or more, the advance payment limit is up to fifty percent of the contract value, except in special cases.
Does the State Treasury bear responsibility for supervising the procurement process of budgetary units?
No, the State Treasury does not bear responsibility for supervising the procurement process of budgetary units as stipulated by the Public Procurement Law.
How many types of expenditure forms are mentioned in this circular?
This circular refers to expenditure forms such as advance payments, direct payments, payments from deposit accounts, and payments pursuant to financial authority's payment orders.
What is the maximum advance payment limit for expenditures valued at twenty million VND or more?
The maximum advance payment limit is fifty percent of the contract value, except in special cases.
How does the State Treasury implement control over public funds with investment characteristics under one billion VND?
The State Treasury controls according to the budget and documents of the unit, including economic-technical reports, approval decisions for design-budgets, and purchase contracts for goods and services.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 39/2016/TT-BTC |
Hanoi, October 01, 03 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;16 |
CIRCULAR
AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 161/2012/TT-BTC dated October 02, 2012 of the Ministry of Finance regulating the control and payment regime for state budget expenditures through the State Treasury
Camendpursuant to the Law on State Budget No.01/2002/QH11 dated 16th sessionJune 2024;energy 12002;
Pursuant to DecreeNo. Decree No. 60/2003/NĐ-CP dated June 06, 2003 of the Government guiding the implementation of the Law on State Budget; In accordance with Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government amending and supplementing certain articles of the Law on State Budget;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."detailed implementation of certain provisions of the Labor Law regarding unemployment insurance This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions. and guiding The Minister of Finance issues this Circular amending and supplementing Circular No.
161/2012/TT-BTC dated October 02, 2012 on the control and payment regime for state budget expenditures through the State Treasury.y Amending and supplementing some Articles of Circular No."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."onThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP chức của Bộ Tài chính"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:
Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on This Circular guides the implementation of reverse repurchase transactions of government bonds (TPCP) from temporarily idle state treasury funds (NQNN) in Vietnamese dong (VND) of the State Treasury (KBNN)., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP1. State Treasury.No.161/2012/TT-BTC dated October 02, 2012 of the Ministry of Finance.
"1. Scope of Regulation Law No. 42/2024/QH15 ,No. 1.1. This Circular regulates the control and payment regime for state budget expenditures through the State Treasury (ST), including operating funds with investment characteristics and expenditures of commune budgets implemented through budget withdrawals.11.2. This Circular does not apply to:
Article 1
.a) Investment construction project expenditures;
b) Expenditures of Vietnamese representative offices abroad;1. Clause 1 of Article 1 is amended and supplemented as follows:
c) Expenditures listed in the State's confidential items list and other special characteristic expenditures with separate guidance mechanisms.
1.3. Operating funds with investment characteristics as stipulated in Clause 1.1 of this Article refer to expenditures from regular funding, operating funding for repairs, renovations, expansions, new constructions of infrastructure projects, and upgrading existing facilities of administrative and public service units aimed at restoring or increasing the value of fixed assets."ồClause 3, Article 3 is amended and supplemented as follows:
"3. It has been approved by the head of the budget-using unit or the person authorized to decide on expenditures, which can be expressed in writing or through approval on payment vouchers and accompanying settlement documents sent to the ST."No.Point b, Clause 3, Article 4 is amended and supplemented as follows:
"b) Heads of budget-using units shall be responsible for:
- Deciding on expenditures according to regulations, standards, and expenditure limits within the allocated budget estimates. The heads of budget-using units shall bear responsibility for the decisions on expenditures and the accuracy of the contents recorded on the payment vouchers submitted to the ST;
- Managing and using the state budget and state property in accordance with budget expenditure regulations, standards, and quotas; purchasing and equipping assets according to quotas; achieving intended purposes, being economical, and effective. In case of violation, depending on the nature and degree, they will be subject to disciplinary action, administrative penalties, or criminal liability as prescribed by law;
1.3. The capital for public services with investment nature as stipulated in Clause 1.1 of this Article refers to expenditures from regular operating funds and public service funds for repairs, renovations, expansions, new constructions of infrastructure items, and upgrading existing facilities of administrative public service units aimed at restoring or increasing the value of fixed assets.
2. 4. Supplement Point d, Clause 4, Article 4 as follows:
"d) The ST shall not be responsible for supervising the tender selection process, form, and results of budget-using units as prescribed by the Law on Bidding."onPoint b, Clause 1, Article 6 is amended and supplemented as follows:
3. "b) Advance payment amount:
- For expenditures with contract values of twenty million dong or more, the advance payment amount shall be determined according to the signed contract between the budget-using unit and the supplier but shall not exceed 50% of the contract value at the time of signing, and shall not exceed the annual budget estimate approved by the competent authority for that expenditure, except in the following cases:o+ Payment for imported goods and specialized equipment that must be directly imported from abroad (or through a commissioned import agency) requires opening a Letter of Credit at a bank, and the contract may require a larger advance payment.
+ Other special cases with specific guidance from competent state agencies, payments shall be made within the allocated budget, according to the signed contract between the budget-using unit and the supplier, and based on the decision of the competent authority. trFor expenditures without contracts and those with contract values under twenty million dong: The advance payment amount shall be determined according to the progress of implementation and the recommendation of the budget-using unit."rime Minister cDocuments for controlling state budget expenditurescouncillORS1. For expenditures implemented through budget withdrawals at the ST: the budget-using unit shall submit the following documents to the ST:
1.1. Initial submission documents include:g a) Annual budget estimates assigned by the competent authority; b) Procurement contracts for goods and services (for expenditures with contract values of twenty million dong or more). If the expenditure requires tender selection according to the Law on Bidding, the unit shall also submit: Decision approving the tender selection results; c) In addition to the provisions of Points a and b of this Clause, other necessary documents. session numbermay be subject to administrative penalties or criminal liability as prescribed by law;ứu刑事责任按照法律规定；
- Heads of budget-funded units shall be responsible before the law and competent authorities for the application of forms of selecting contractors and decisions on selecting contractors in accordance with the provisions of the Law on Bidding and guiding documents;g 各种选择承包商的形式，决定选择承包商的程序；councillORS定选择承包商的程序；y ".
4. Supplement Point d of Clause 4 Article 4 as follows: Clause 4 of Article 4 as follows:
"d) The State Treasury shall not be responsible for supervising the procedures, forms of selecting contractors, and results of selecting contractors of budget-using units as prescribed by the Law on Bidding."
5. Point b Clause 1 Article 6 is amended and supplemented as follows:
"b) Advance payment amount:
- For expenditure items with contract values of VND 20 million or more, the advance payment amount shall be determined according to the signed contract between the state budget-using unit and the goods/service provider, but shall not exceed 50% of the contract value at the time of signing, and shall not exceed the approved annual budget estimate for that expenditure item, except in the following cases:g + Payment for imported goods, specialized equipment which the state budget-using unit must import directly from abroad (or through a commissioned importing entity) requires opening a Letter of Credit at a bank, and in such contracts, the advance payment requirement may be higher.national+ Other special cases with separate guidance from authorized state agencies, payments will be made within the assigned budget range, according to the signed contract between the state budget-using unit and the goods/service provider, and based on the decision of the competent authority.rime Minister cFor expenditure items without contracts and those with contract values under VND 20 million: The advance payment amount shall be determined according to the progress of implementation and the proposal of the state budget-using unit."
+ 支付进口货物、专用设备由使用国家预算资金的单位必须直接从国外（或通过一个单位）进口的款项；N ||| declaration of customs import procedures. 口单位；rime Minister cport;ồ国家预算单位； ngers; ||| y要求预付款不得大于。
+ For special cases with separate guidance from competent state agencies, payment shall be made within the allocated budget estimate, according to the contract signed between the budget-using unit and the supplier, and based on the decision of the competent authority.
repurchase rate and volume for each commercial bank are determined as follows:No.对于没有合同的支出项目和价值较小的合同支出项目：g million: The advance payment amount shall be determined according to the progress of implementation and the proposal of the state budget-using unit." tr度和进度计划；on 议的国家预算单位”。
6. Article 7 is amended and supplemented as follows:
. Verification and Certification of Exported Aquatic Products. Documents for controlling state budget expenditures
1. For expenditures under the drawdown method at the State Treasury: The state budget-using unit shall submit the following documents to the State Treasury: l下列文件：
1.1. Initial submission documents include:
a) Annual budget estimates assigned by the competent authority;
b) Purchase contracts for goods and services (for expenditures with a contract value of twenty million dong or more); In cases where the selection of contractors must be conducted in accordance with the Bidding Law, the unit shall also submit: Decision approving the results of the contractor selection.
c) In addition to Points a and b of this Clause (for public service organizations implementing Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government on self-management and self-responsibility for performing tasks, organizational structure, staffing, and finance for public service organizations; Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government on mechanisms for self-management of public service organizations and other decrees stipulating self-management mechanisms for public service organizations in specific fields; Resolution No. 77/NQ-CP dated October 24, 2014 of the Government on piloting reforms in the operation mechanism for public universities during the period 2014-2017). 1.1 This, units send to KBNN the internal expenditure regulation and/or Decision on granting autonomy rights from the competent authority, specifically as follows:y - The internal expenditure regulation of the unit; Decision on granting autonomy rights from the competent authority (For public service organizations implementing Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating autonomy and self-responsibility for performing tasks, organizational structure, staffing, and finance for public service organizations; Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government stipulating the mechanism of autonomy for public service organizations and other decrees stipulating the autonomy mechanism for public service organizations in each field; Resolution No. 77/NQ-CP dated October 24, 2014 of the Government on piloting reform of the operation mechanism for public higher education institutions during the period of 2014-2017).
- The internal expenditure regulation of the agency (For state agencies implementing Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the system of autonomy and self-responsibility for using staffing and administrative management expenses for state agencies; Decree No. 117/2013/NĐ-CP of the Government amending and supplementing some Articles of Decree No. 130/2005/NĐ-CP).Article 1. Information about resettlement housing权（对于事业单位）；session number 定的第43/2006/NĐ-CP号政府法令规定了事业单位的自主权、自负责任制度、任务执行、组织机构编制和财政管理；2015年2月14日第16/2015/NĐ-CP号政府法令规定了事业单位的自主权；以及各领域事业单位自主权机制的法令；决议第77/NQ-CP号；No. b) 支付预付款的支出项目转移：相关文件、证明文件附上；y对于：policies 内容，单位应随附以下文件：g决议第77/NQ-CP号；y 24, 2014 of the Government on piloting reforms in the operation mechanism for public universities during the period 2014-2017).g - Internal expenditure regulations of the agency (for government agencies implementing Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government on the self-management and self-responsibility system for using staffing and administrative management expenses for government agencies and Decree No. 117/2013/ND-CP of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP).o Drawdown (advance payment) request, clearly stating the purpose of the advance payment so that the State Treasury has a basis for control and tracking when making payments. Expenditures for cash advance payments must comply with the provisions of Article 5 and Clause 2 Article 10 of Circular No. 164/2011/TT-BTC and other expenditures with special guidance mechanisms are allowed to be paid in cash; subject, organization, unit under the People's Committee of the commune level b) Drawdown (payment) request, clearly stating the purpose of the advance payment so that the State Treasury has a basis for control;
advance payment. Depending on the nature of the expenditure, the following documents and vouchers should be attached:g as stipulated in Point a Clause 1.2 of this Article:
1.2. Temporary advance application file includes:g including:
a) For cash advance requests: Withdrawal form (advance request), clearly stating the advance content for KBNN to have grounds for control and follow-up when making payments. Cash advances must comply with the provisions of Article 5 and Clause 2, Article 10 of Circular No. 164/2011/TT-BTC and other cash advances with specific guidance mechanisms are allowed to be paid in cash;y advance budget (prepayment), clearly stating the purpose of the prepayment so that KBNN has grounds to monitor and track during payment. Expenditures for cash prepayments must comply with Article 5 and Clause 2 of Article 10 of Circular No. 164/2011/TT-BTC and other expenditures with specific cash payment mechanisms.
b) Advance payment for transferred expenditure items: The following documents and vouchers should be attached depending on the nature of the expenditure:No.the following subjects receiving salaries and allowances in public institutions under the Party, State, political-social organizations, and social organizations.on b) Advance request by bank transfer:
- Withdrawal form (advance request), clearly stating the advance content for KBNN to have grounds for control;g a) Drawdown (payment) request;g b) For expenditure items with contract values under VND 20 million: A list of vouchers for payment according to Model 01 attached to this Circular;
repurchase rate and volume for each commercial bank are determined as follows:No.i for expenditures without contracts and for expenditures with a contract value under twenty million dong: If the advance budget withdrawal form (prepayment) cannot fully reflect the prepayment details, the unit shall clearly declare the prepayment details on the Payment/Cash Advance Voucher Schedule (select the advance option) according to Model No. 01 attached to this Circular.
1.3. The settlement of temporary advance files include:
When settling temporary advances, the unit sends KBNN the Advance Settlement Request Form. advance payment. Depending on the nature of the expenditure, the unit should attach the following documents and vouchers:
a) Settling temporary advances for cash expenditures as stipulated at Point a, Clause 1.2 of this Article: The unit prepares the Payment/Temporary Advance Voucher Detail Form signed off by the head of the unit to send KBNN according to Model No. 01 attached to this circular.y approved by the competent authority; List of employees receiving salaries approved by the head of the unit (sent once at the beginning of the year and sent when there are changes);yregular wages, allowances, scholarships, bonuses, collective welfare, contributions, expenditures for village cadres: List of regular employees, list of village cadres; List of people receiving bonuses, allowances, subsidies; List of scholarship recipients (sent once at the beginning of the year and sent when there are changes);ward/b) Settling temporary advances for bank transfer expenditures: The accompanying documents and vouchers are specified according to the content of Clause 1.4 of this Article.
b) 支付预付款的支出项目转移：相关文件、证明文件附上；g 随附；No.对于： 每个 内容；g 1.4. Direct payment settlement files include:
a) Withdrawal form (settlement);
a) 支出预算提取单（支付）；
b) 对于价值不超过二十万元的支出项目：按本通函附件1格式填写的支付清单；g For expenditures without contracts and for those with contract values under twenty million dong: Payment voucher detail form according to Model No. 01 attached to this circular;g 委；g 根据支出内容，单位应随附以下文件：
In addition to the documents at Points a and b of Clause 1.4 of this Article, depending on the nature of the expenditure, the unit must also submit the following documents and vouchers:权批准；由单位负责人签署的工资人员名单（每年初提交一次，并在有变动时提交）； 事；g 内容，单位应随附以下文件：
- For individual payment expenditures:
+ For salary expenditures: Approval document for staffing quotas issued by the competent authority; Roster of personnel receiving salaries approved by the head of the unit (sent once at the beginning of the year and sent when there are changes).of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs权批准；由单位负责人签署的工资人员名单（每年初提交一次，并在有变动时提交）； ON 补助金、奖学金、学生奖金、集体福利、各种捐款、对乡村干部的支出：经常性劳动合同工名单、乡村干部名单；获得奖金、补贴人员名单；奖学金名单（每年初提交一次，并在有变动时提交）；ealth 学金名单（每年初提交一次，并在有变动时提交）；ầ+ 支付行政机构工作人员增加收入：执行第130/2005/NĐ-CP号和第117/2013/NĐ-CP号政府法令的行政机构工作人员增加收入名单（每次提交）；年度节约支出结果表。, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP+ 对于个人外包支付：每次支付并最终支付时单位提交验收报告（如需提交合同）。
+ For regular labor remuneration expenditures, allowances, scholarships for students, bonuses, collective welfare, contributions, expenditures for village cadres, and other expenditures: List of individuals receiving regular labor remuneration, list of village cadres, list of individuals receiving allowances and subsidies, scholarship list (sent once at the beginning of the year and sent when there are additions or adjustments).g according to labor contracts, allowances, scholarships, bonuses, collective welfare, contributions, expenditures for village cadres: List of regular employees, list of village cadres; List of people receiving bonuses, allowances, subsidies; List of scholarship recipients (sent once at the beginning of the year and sent when there are changes);g+ 对于国家预算单位实行交通工具包干、办公用品包干、电话费包干、法规建设费用包干的情况：享受包干制度人员名单（年初一次性提交并在有变动时提交）。g 预算单位实行差旅费包干、租房包干的情况：享受包干制度人员名单（有变动时提交）。g + Increased income payments for civil servants and employees of administrative agencies implementing Decree No. 130/2005/NĐ-CP and Decree No. 117/2013/NĐ-CP: List of increased income payments for civil servants and employees (sent each time); Annual savings results table.g 费：每次支付并最终支付时单位提交验收报告（如需提交合同）。, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP源形成和使用机制的TKTG进行控制。暂付款、付款文件如下：, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP + Increased income payments for civil servants and employees of public service organizations implementing Decree No. 43/2006/NĐ-CP, Decree No. 16/2015/NĐ-CP, and other decrees in each field; Resolution No. 77/NQ-CP: List of increased income payments for civil servants and employees (sent each time); Annual savings results table.
a) 单位安全部门、国防部门、越南共产党机关从TKTG暂付款、付款文件如下： person functionaries implementing Decree No. 130/2005/NĐ-CP and Decree No. 117/2013/NĐ-CP: List of additional income payments for cadres, civil servants, and officials (sent in batches); Annual savings expenditure result table.
+ Additional income payments for cadres, civil servants, and officials of public service units implementing Decree No. 43/2006/NĐ-CP; Decree No. 16/2015/NĐ-CP and other decrees in each field; Resolution No. 77/NQ-CP: List of additional income payments for cadres, civil servants, and officials (sent in batches); Annual savings expenditure result table.
+ For individual external hire payments: Payments made in installments and final payment, the unit sends the Acceptance Certificate (for cases where a Contract must be submitted).
必须提前审批，最迟在计划年前一年的11月底前完成。
+ In cases where budget-using units implement vehicle allocation according to regulations, office supply allocation, telephone expense allocation, and construction cost allocation for legal normative documents: List of individuals benefiting from the allocation system (sent once at the beginning of the year and when changes occur).
For units using the budget to implement vehicle allocation according to regulations, office supplies allocation, telephone allocation, and legal document drafting costs allocation: List of individuals benefiting from the allocation system (sent once at the beginning of the year and sent when there are changes). OF NATIONAL c) 暂付款文件包括：g 单位向KBNN提交暂付款文件；
- For conference, training, and seminar expenditures: Payments made in installments and final payment, the unit sends the Acceptance Certificate (for cases where a Contract must be submitted).|||training, and retraining - Travel expenses: List of vouchers for settlement.- For travel expense expenditures: Payment detail form.
rental fees: Paid in installments and final payment requires submitting a completion certificate (if a contract is required).
- File: VT, TXNK.-PL-T.Linh (3b session number- 支付现金支出项目的暂付款：单位根据本条第2.2款第b点的规定编制暂付款/支付凭证清单，由单位负责人签署并按照本通函附件1格式提交KBNN。 l- For rental expenditures: Payments made in installments and final payment, the unit sends the Acceptance Certificate (for cases where a Contract must be submitted).N ||| declaration of customs import procedures. - 支付转移支出项目的暂付款：根据本条第2.2款第d点的规定，随附每项支出内容的相关文件、证明文件。nationald) 直接支付文件包括：
- Travel expenses: Documents as prescribed in Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance regarding travel expenses for state cadres and civil servants traveling abroad for short-term missions funded by the state budget.
- Group travel expenses: According to the formation sources and usage mechanisms of the relevant TKTG, these expenses will be controlled. The advance payment and settlement documents are as follows:too: Documents as prescribed in Circular No. 01/2010/TT-BTC dated January 6, 2010, of the Ministry of Finance regarding reception expenses for foreign guests visiting Vietnam for work, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses.
- For asset procurement expenditures, intangible asset procurement expenditures, asset procurement expenditures for professional work; business operation costs:session number specialized matters of each sector, expenses for purchasing office supplies, repairing computer equipment, repairing cars, other expendituresg for other equipment: Pay in installments and final payment by the unitsending Acceptance Certificate (for the case case where a Contract must be sent)
+ For expenses on purchasing vehicles: Decision allowing vehicle purchase issued by the competent authority; in cases of purchasing specialized vehicles for central units, there must also be an additional opinionof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsagreed in writing by the Ministry of Finance; purchasing specialized vehicles for localities requiresNo.an agreement in writing by the People's Council at the same level according to the provisions of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 promulgating standards, norms, and management regulations for the use of official vehicles in state agencies, public service organizations, and limited liability companies wholly owned by the State.amend+ For expenses on purchasing goods through credit cards as stipulated in Article 8 of Circular No. 164/2011/TT-BTC dated November 17, 2011 of the Ministry of Finance on managing cash receipts and payments through the Treasury System: The unit shall prepare two copies of the payment voucher form (Form No. 01 attached to this Circular) and the budget withdrawal request form and send them to the Treasury to process the budget expenditure control procedures as prescribed by the Ministry of Finance. The transaction unit does not need to send sales invoices printed at POS terminals to the Treasury; meanwhile, the transaction unit bears full responsibility for the accuracy of the contents of the expenses recorded on the payment voucher forms submitted to the Treasury. After reviewing and verifying the payment documents submitted by the unit, the Treasury will record the budget expenditure and process payment to the beneficiary for the goods and services purchased using the budget. intention - Other expenses: Pay in installments and final payment by the unit sending the Acceptance Certificate (for cases where a Contract must be sent).2. Control of expenditures from the Unit's Deposit Account (UDA): The Treasury will base its control of expenditures on the legal provisions governing the sources of formation and usage mechanisms of the UDA funds andimplement control accordingly. The provisional payment and settlement documents are as follows:y a) Provisional payment and settlement documents from the UDA of Security, Defense, and the Communist Party of Vietnam units: The settlement documents are the payment order form, electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the UDA (Form C4-09/KB). The Treasury will make payments and disbursements to the units in accordance with Circular Joint Circular No. 54/2004/TTLT/BTC-BCA dated June 10, 2004 of the Ministry of Finance and the Ministry of Public Security guiding the preparation, implementation, and settlement of the State Budget and management of state assets for certain activities in the security field; Circular Joint Circular No. 23/2004/TTLT/BTC-BQP dated March 26, 2004 of the Ministry of Finance and the Ministry of National Defense guiding the preparation, implementation, and settlement of the State Budget and management of state assets for certain activities in the defense field; and Circular No. 216/2004/TTLT/BTC-QT/BTC dated March 29, 2004 guiding the financial management mechanism for the Party.yb) Provisional payment and settlement documents from the UDA of administrative and public service units: The settlement documents are the payment order form, electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the UDA (Form C4-09/KB);gtoy c) Provisional payment and settlement documents from the UDA of fees and charges (excluding cases where fees are converted into service prices as provided by law).y - Annual fee and charge revenue budget (sent once at the beginning of the year and supplemented when adjustments occur);policies - When there is a need to spend, the unit sends the Treasuryg the payment order form, electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the UDA (Form C4-09/KB) along with relevant documents and vouchers for each expense item as specified in Clause 6 and Clause 7 of Article 1 of this Circular.ắd) Provisional payment and settlement documents from the UDA of public service units: Expenses from the UDA sourced from the unit’s income shall be implemented in accordance with Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government, Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, Circular No. 81/2006/TT-BTC dated September 6, 2006 of the Ministry of Finance, and Circular No. 172/2009/TT-BTC dated August 26, 2009 of the Ministry of Finance amending some points of Circular No. 81/2006/TT-BTC.
e) Provisional payment and settlement documents from the UDA of funds that laws require the Treasury to supervise: The unit sends the Treasury” as prescribed in Article 8 of Circular No. 164/2011/TT-BTC dated November 17, 2011, of the Ministry of Finance regarding management of cash receipts and payments through the KBNN system: the unit prepares two copies of the payment voucher schedule (Model No. 01 attached to this Circular) and the advance budget withdrawal form.gnational budget sent to KBNN to process the control of state budget spending according to the regulations of the Ministry of Finance. The transaction unit does not need to send sales invoices printed at POS points to KBNN; meanwhile, the transaction unit must bear full responsibility for the accuracy of the details of expenditures recorded on the payment voucher schedules submitted to KBNN. After verification by KBNN,development3. For the form of payment by financial agency payment orders: the settlement documents are the financial agency payment orders. For documents related to each payment by financial agency payment orders, the unitdevelopmentsends the documents to the financial agency, which is responsible for supervising the expenditures according to the State Budget Law and retaining the documents and vouchers for payments made by financial agency payment orders.g4. Processing time limit: the processing time limit starts from the moment the staff member responsible for controlling budget expenditures at the Treasury receives all necessary documents and vouchers for control, and ends when the payment is completed for the customer, as specifically defined as follows:g a) For provisional payments and direct payments: the maximum processing time is two working days.development b) For provisional payments: the maximum processing time is three working days.”g 7. Supplement Article 8a as follows:ắm shall be used.
“Article 8a. Provisional payment and settlement documents for operating capital with investment characteristics
1. Provisional payment and settlement of capital for projects with a total value of VND 1 billion or more.For projects with a total value of VND 1 billion or more, management and supervisionshall be carried out as follows: reason a) Advance payment and settlement documents from TKTG of security, defense units, and the Communist Party of Vietnam: Settlement documents are the expenditure report form (C4-02/KB) or drawdown request form.g- 支付申请书（支出预算提取单）；development - 对于没有合同的支出项目和价值不超过二十万元的支出项目：按本通函附件1格式填写的支付清单；
- 确定合同完工量价值的表格，按本通函附件3a和附件4（如有）的规定格式提交。 commission 第8条. 主要国家预算支出项目的控制内容和程序development1. 控制经常性支出；专项支出；国家目标计划和其他一些与部委、行业、地方管理任务相关的计划支出；投资性质事业支出低于一亿元；从乡级预算中提取的支出。KBNN应根据以下内容对单位文件进行控制：.cash from TKTG (Model C4-09/KB). KBNN implements payment and disbursement to the unit according to the Joint Circular No. 54/2004/TTLT/BTC-BCA dated June 10, 2004, of the Ministry of Finance and the Ministry of Public Security guiding the preparation and implementation. qDecision on the settlement of the State budget and management of state assets for certain activities in the security sector; Circularg Joint No. 23/2004/TTLT/BTC-BQP dated March 26, 2004, of the Ministry of Finance, Ministry of National Defense guiding the preparation, implementation,tosettlement of the State budget and management of state assets forycertain activities in the defense sector; Circular Joint No. 216/2004/TTLT/BTC-QT-BTC dated March 29, 2004, guiding the financial management mechanism of the Party. vb) Documents for advance payment and payment from the Treasury General Account of administrative units:No. Payment documents are
the Advance Payment Request Form, electronic fund transfer form (Form C4-02/KB) or cash withdrawal form from the Treasury General Account (Form C4-09/KB);
c) Documents for advance payment and payment from the Treasury General Account for fees and charges (except cases where fees are converted into service prices as prescribed by law):For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.- Budget revenue forecast, fee, and charge collection plan for the year (sent once at the beginning of the year and supplemented when there is an adjustment); commission - When there is a need to spend, the unit sends the KBNNypayment request form for electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the Treasury General Account (Form C4-09/KB) along with relevant documents and vouchers for each expenditure item as specified in the regulations governing payment and disbursement from the budget account as stipulated in Clause 6 and Clause 7 of Article 1 of this Circular.
d) Documents for advance payment and payment from the Treasury General Account of public service units:
Expenditures from the Treasury General Account funded by the income of public service units: implemented according to Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government, Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government, Circular No. 81/2006/TT-BTC dated September 6, 2006 of the Ministry of Finance, and Circular No. 172/2009/TT-BTC dated August 26, 2009 of the Ministry of Finance amending some Points of Circular No. 81/2006/TT-BTC.i đ) Documents for advance payment and payment from the Treasury General Account of funds that laws require the KBNN to supervise: Units send the KBNN
payment request form for electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the Treasury General Account (Form C4-09/KB). In accordance with the contents of expenditures, units must attach relevant documents and vouchers as specified in the regulations governing payment and disbursement from the budget account as stipulated in Clause 6 and Clause 7 of Article 1 of this Circular;ầe) Documents for advance payment and payment from the Treasury General Account of authorized funds: Units send the KBNN commission g) Documents for advance payment and payment from the Treasury General Account of other funds not regulated by laws requiring the KBNN to supervise: payment documents areg the payment request form for electronic fund transfer (Form C4-02/KB) or cash withdrawal form from the Treasury General Account (Form C4-09/KB).
3. For the form of payment by financial authority's payment order: payment documents are the financial authority's payment order. For documents related to each expenditure item paid by payment order, units
Expenditures from TKTG from the revenue sources of public service units: implemented according to Decree No. 16/2015/NĐ-CP dated February 14, 2015, of the Government, Decree No. 43/2006/NĐ-CP dated April 25, 2006, of the Government, Circularg 4. Time limit for processing documents: the time limit for processing documents is calculated from the date when the staff member responsible for supervising state budget expenditure at the KBNN receives all necessary documents and vouchers for supervision according to the regulations until the completion of payment processing for customers, specifically as follows:
a) For advance payments and direct payments: the maximum processing time is two working days. commission b) For advance payments: the maximum processing time is three working days.”权批准；由单位负责人签署的工资人员名单（每年初提交一次，并在有变动时提交）； 7. Supplement Article 8a as follows:
"Article 8a. Documents for advance payment and payment of operating capital with investment characteristics commission b) For advance payments: the maximum processing time is three working days.”权批准；由单位负责人签署的工资人员名单（每年初提交一次，并在有变动时提交）； 7. Supplement Article 8a as follows:
1. Advance payment and payment of capital for projects with a total amount of capital of VND 1 billion or more. commission For projects with a total amount of capital of VND 1 billion or more, the management and supervision are mandatory to be approved before December 31 of the year preceding the planning year.
ạm gc) Documents for advance payment include:developmentWhen making advance payments, units send the KBNN the Advance Payment Receipt Article - Advance payment for cash expenditures as stipulated in Point b, Clause 2.2 of this Article: Units prepare the Payment/Cash Advance Voucher Form signed by the head of the unit to be sent to the KBNN according to Model 01 attached to this Circular.
- Advance payment for bank transfers: Relevant documents and vouchers for each expenditure item as stipulated in Point d, Clause 2.2 of this Article.ồ d) Documents for direct payment include:development- Payment request form (Budget estimate form);development- For expenditures without contracts and for expenditures with a value under twenty million dong: Payment voucher summary formy - Quantity confirmation form for completed work volume according to the contract for payment as specified in Appendix 03a and Appendix 04 (if applicable) of Circular No. 08/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance.
4. For investment projects specified in Clause 5, Article 38 of this Decree:No.1. Control of regular expenditures; program-related expenditures; expenditures for national target programs and other programs linked to the management tasks of ministries, sectors, localities; expenditures for operating activities with investment characteristics under VND 1 billion; expenditures from withdrawing the budget of communes. The KBNN shall control the documents of units according to the following contents:
a) Verify and ensure that expenditures comply with the state budget estimates, ensuring that expendituresgmust be included in the state budget estimates allocated and the remaining balance in the unit's budget account is sufficient for spending:
Check the legality and compliance of documents and vouchers according to the regulations for
expenditures. Check and compare the unit's seal and signature samples used in transactions with the registered samples at the KBNN;
c) Control expenditures to ensure they comply with the state budget expenditure regulations, standards, and norms set by competent government agencies. For expenditures without established regulations, standards, and norms, the KBNN bases its control on the state budget estimates already approved by the government.
2. Control of operating capital with investment characteristics over VND 1 billion organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.The KBNN implements control of unit documents according to the provisions of Circular No. 08/2016/TT-BTC dated January 18, 2016, issued by the Ministry of Finance, guiding the management and payment of investment capital using state budget funds.in 3. Control of authorized fundsdevelopmentThe control and payment of authorized funds are carried out according to the regulations.organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. advance and payment of investment capital shall be carried out according to the Circular guiding the management and payment of investment capital using state budget funds issued by the Ministry of Finance (Circular No. 08/2016/TT-BTC dated January 18, 2016, of the Ministry of Finance). Specifically,No.it is not necessary to approve them before October 31 of the year preceding the planning year.g a) 控制支出是否符合国家预算，确保所有支出都在已分配的国家预算内，单位账户余额足够支付： 10 b) 检查文件、证明文件的合法性和合规性，根据支出项目的相关规定。检查单位使用的印章和签名与KBNN登记的印章和签名样本一致；
||| Water-based fire extinguishing solutions.c) 确保支出符合国家预算规定的标准、定额。对于尚未制定标准、定额的支出，KBNN应根据已分配的国家预算和政府主管部门的规定进行控制。 For projects with a total capital amount under one billion dong,g
2.1. Advance Payment Level: Shall be implemented strictly in accordance with Point b Clause 1 Article 6 of Circular No. 161/2012/TT-BTC which has been amended at Clause 5 Article 1 of this Circular.
2.2. Documents for advance payment and capital disbursement:
a) Initial submission documents include:
- The Technical-Economic Report and the Decision approving the Technical-Economic Report (not required to be approved before October 31 of the year preceding the planning year) or the Decision approving the design-estimation;
- The Decision approving the tender selection results;policies- Contract for procurement of goods and services for items with a contract value of twenty million dong or more.
b) Documents for advance payment include:
- For cash advance requests: A budget withdrawal form (advance), clearly stating the purpose of the advance to enable the KBNN to control and monitor during payment. Cash advance expenditures must comply with the provisions of Article 5 and Clause 2 Article 10 of Circular No. 164/2011/TT-BTC and other expenditures with special guidance mechanisms are allowed to be paid in cash;
- For requests for cash advances: Advance budget withdrawal form (prepayment), clearly stating the purpose of the prepayment so that KBNN has grounds to monitor and track during payment. Cash prepayment expenditures must comply with the provisions of + For expenditures with a contract value below twenty million dong: A budget withdrawal form (advance); In cases where the budget withdrawal form (advance) cannot detail the advance content, the unit must clearly state the advance content on the Payment/Cash Advance Voucher Form (select the advance option) according to Model No. 01 attached to this Circular. + Guarantee for advance payment amounts in cases where temporary advance guarantees are required according to current laws or where contracts stipulate temporary advance guarantees.g c) Documents for advance payment settlement include:logong tionWhen settling advance payments, units submit to the KBNN a Payment Settlement Form for Advance Payments.
- For cash advance payments as specified in Point b Clause 2.2 of this Article: Units prepare a Payment/Cash Advance Voucher Form signed by the unit head and send it to the KBNN according to Model No. 01 attached to this Circular.g- For advance payments in kind: Relevant documents and vouchers for each expenditure item as specified in Point d Clause 2.2 of this Article.g 17. In group 85.22: change the phrasedevelopmentd) Documents for direct payment settlement include:
- Payment Request Form (Budget Withdrawal Form);y F.- For expenditures without contracts and those with a value below twenty million dong: A Payment Voucher Form;g a) Drawdown (payment) request;g - Quantity Confirmation Form for completed work volume for payment request according to the model in Appendix No. 03a and Appendix No. 04 (if applicable) as prescribed in Circular No. 08/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance.development Article 8. Content and process of controlling certain key expenditures from the State budgetdevelopment1. Control of regular expenditures; program-related expenditures; expenditures for national target programs and other programs linked to the management tasks of ministries, sectors, localities; expenditures for public services under one billion dong; and expenditures from village budget withdrawals. The KBNN will implement control over unit documents based on the following contents:
a) Verify and ensure that all expenditures comply with the State budget, ensuring that expenditures within the allocated budget are properly accounted for and that the unit's budget account balance is sufficient to cover the expenditures. hold, issue transfer of enterprise ownership form or restructuring of enterprises. and b) Verify the legality and compliance of the documents and vouchers for the expenditures according to regulations. Check and compare the unit's seal and signature samples used in the budget with the registered samples at the KBNN. c) Ensure that expenditures comply with the established standards, norms, and regulations set by the competent authorities. For expenditures without established standards, norms, and regulations, the KBNN will base its control on the State budget approved by the State management agency. g2. Control of public service expenditures over one billion dongsession number The KBNN will implement control over unit documents in accordance with the Circular guiding management and payment of investment capital using State budget funds issued by the Ministry of Finance (Circular No. 08/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance).g3. Control of authorized fund expendituresnationalThe control and payment of authorized fund expenditures shall be carried out in accordance with Clause 12 Section IV of Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget.y 4. Control and payment of debt repayment expenditures from the State budget: organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.a) Foreign debt repayment:g- Based on the budget for debt repayment and payment requests, the financial authority issues a foreign currency debt repayment order to the KBNN for payment processing. According to the foreign currency debt repayment order from the financial authority, the KBNN processes the budget fund withdrawal procedures to repay foreign debts;development - Cases of foreign debt repayment in foreign currency shall be carried out in accordance with the provisions of Clause 6 of this Article.policiesb) Domestic debt repayment: advance paymentDomestic debt repayment expenditures shall be carried out in accordance with the current guiding documents of the Ministry of Finance.g 5. Control and payment of expenditures for political and social organizations, political and social-professional organizations, and social organizations:g These expenditures shall be carried out as stipulated in Clause 1 of this Article.
6. Control and payment of foreign currency expenditures:onForeign currency expenditures shall be carried out in accordance with the current guiding documents of the Ministry of Finance.ầ7. Expenditures in kind and labor days:g For expenditures from the State budget in kind and labor days, based on the revenue and expenditure orders of the financial authority, the KBNN records the revenue and expenditure of the State budget.y 8. After reviewing the expenditure documents and vouchers of the unit, the KBNN will proceed:nationala) If all conditions for expenditure are met as prescribed, the KBNN will process advance payments and payments for the budget-using unit in accordance with the provisions atg.
2. 控制投资性质超过一亿元的事业支出
KBNN应根据财政部发布的关于使用国家预算资金的投资资金管理、支付指引通函（2016年1月18日第08/2016/TT-BTC号通函）的规定对单位文件进行控制。 request 3. 控制委托经费g. Depending on the nature of the expenditure, the unit should attach the following documents and vouchers:
控制、支付委托经费应按照财政部发布的关于执行政府第60/2003/NĐ-CP号决定的指引通函（2003年6月6日第06号通函）的规定进行。g 6月6日第06号通函。y8. 在审查单位支出文件和证明文件后，KBNN应：
- Payment of prepayment for expendituresdevelopmentClause: Documents, certificates,g accompanying vouchers for each expenditure item as specified in Point d of Clause 2.2 of this Article.
d) Direct payment settlement documents include:
- Payment request form (Advance.budget form);
- For expenditures without a contracnationalt and for expenditures with a value transfer of enterprise ownership form or restructuring of enterprises. under twenty million dong: Payment voucher schedule - Form No. 01 Enterprises importing tobacco raw materials and cigarette paper for producing tobacco products for export or processing tobacco products for export shall submit registration applications according to Form
- Value determination table for completed worksg according to the contract stipulated in thegpayment instruction modeldevelopmentannexed to Circular No. 08/2016/TT-BTC dated January 18, 2016, of the Ministry of Finance.
8. Article 8 is amended and supplemented as follows:
“Article 8. Content and process of controlling certain main budget expenditures of the state budgety 1. Control of regular expenditures; expenditures under national target programs and other programs related to the management tasks of ministries, sectors, and localities; expenditures for public services with investment nature below VND 1 billion; expenditures from the withdrawal of village budget estimates. The State Treasury shall implement control over the documents of units according to the following contents:
a) Control and verify expenditures against the state budget estimate, ensuring that expenditures within the state budget estimate are allocated, and the balance in the unit's budget account is sufficient for expenditure:development- Verify the legality and compliance of the documents and certificates according to the regulations applicable to expenditures. Check and compare the stamp and signature samples of the unit using the budget with the registered stamp and signature samples at the State Treasury;g b) Control expenditures to ensure they comply with the budgetary expenditure regulations, standards, and norms stipulated by competent state agencies. For expenditures without established regulations, standards, and norms, the State Treasury shall base its control on the state budget estimate already approved by the state.g 2. Control of public service expenditures with investment nature above VND 1 billiongThe State Treasury shall implement control over the documents of units according to the provisions of Circular No. 08/2016/TT-BTC dated January 18, 2016, guiding the management and settlement of investment capital using state budget funds issued by the Ministry of Finance.h3. Control of authorized fund expendituresdevelopmentThe control and settlement of authorized fund expenditures shall be carried out according to Circular No. 06/2003/TT-BTC guiding the implementation of Decree No. 60/2003/ND-CP on state budget management.
4. After controlling the payment documents and vouchers of units, the State Treasury shall perform:development2. During the implementation process, if the legal normative documents cited for application in Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the system of control and settlement of state budget expenditures through the State Treasury and this Circular are amended, supplemented, or replaced by new documents, then these new documents will be applied.No.||| i chipoliciesPeople's Committees of provinces and centrally-administered cities, the State Treasury have the responsibility to guide subordinate units to organize implementation, and if there are any difficulties, they should propose solutions to relevant agencies and units.ớFor contracts and those with a value exceeding VND 20,000,000 (twenty million dong), units must declare detailed columns 8 and 9 in accordance with the standards and norms issued by competent authorities. to seize, For expenditures with a value below VND 20,000,000 (twenty million dong), units only need to declare column number, without the need to declare detailed columns 8 and 9.°ng dự toán ngân sách nhà nước được cấp có giao, số dư tài Khoản dự toán của đơn vị còn đủ để chi:to water supplied has approving remediation and environmental recovery plans or remediation and environmental recovery plans been transferred, the remaining balance in the budget account of theoentity is still sufficient for expenditure:
b) Businessdevelopment3. For the form of payment by financial agency payment orders: the settlement documents are the financial agency payment orders. For documents related to each payment by financial agency payment orders, the unitdevelopmentm soát tính hợp pháp, hợp lệ của các hồ sơ, chứng từ theo quy định đối với Khoản chi. Kiểm tra đối chiếu mẫu dấu, chữ ký của đơn vị sử dụng ngân sách với mẫu dấu và chữ ký đăng ký giao dịch tại KBNN;nationallegal and valid lsystem of documents, includingg certificates according to the provisions applicable to 每个 expenditure items. Verify, c) Kiểm soát các Khoản chi, bảo đảm đúng chế độ, tiêu chuẩn, định mức chi ngân sách nhà nước do cơ quan nhà nước có thẩm quyền quy định. Đối với các Khoản chi chưa có chế độ, tiêu chuẩn, định mức chi ngân sách nhà nước. KBNN căn cứ vào dự toán ngân sách nhà nước đã được nhà nước giao;g N |||gapproval forms with the stamp and signature registered for transfer 2. Kiểm soát vốn sự nghiệp có tính chất đầu tư trên 1 tỷ đồng KBNN thực hiện kiểm soát hồ sơ của đơn vị theo quy định tại Thông tư hướng dẫn về quản lý, thanh toán vốn đầu tư sử dụng nguồn vốn NSNN của Bộ Tài chính (Thông tư số 08/2016/TT-BTC ngày 18 tháng 01 năm 2016 của Bộ Tài chính).
c) State approvaldevelopment3. For the form of payment by financial agency payment orders: the settlement documents are the financial agency payment orders. For documents related to each payment by financial agency payment orders, the unitdevelopment3. Kiểm soát các Khoản kinh phí ủy quyền Việc kiểm soát, thanh toán các Khoản kinh phí ủy quyền thực hiện theo quy định tại Thông tư số 06/2003/TT-BTC ngày 18 tháng 06 năm 2003 của Bộ Tài chính hướng dẫn thực hiện Nghị định số 60/2003/NĐ-CP ngày 18 tháng 06 năm 2003 của Chính phủ về thanh toán ngân sách nhà nước.gforms issued by state agenciesconcerning the classification and determination of state management authority in the field of crop production8. Sau khi kiểm soát hồ sơ, chứng từ chi của đơn vị, KBNN thực hiện:rime Minister c2. Trong quá trình thực hiện, nếu các văn bản quy phạm pháp luật được dẫn chiếu để áp dụng tại Thông tư số 161/2012/TT-BTC ngày 02 tháng 10 năm 2012 của Bộ Tài chính Quy định chế độ kiểm soát, thanh toán các Khoản chi ngân sách nhà nước qua Kho bạc Nhà nước và Thông tư này được sửa đổi, bổ sung hoặc thay thế bằng văn bản mới thì sẽ áp dụng theo các văn bản sửa đổi, bổ sung đó;rime Minister cban nhân dân các tỉnh, thành phố trực thuộc trung ương, Kho bạc Nhà nước có trách nhiệm hướng dẫn các đơn vị trực thuộc và cấp dưới tổ chức thực hiện, nếu có phát sinh vướng mắc, đề nghị cơ quan, đơn vị, tổ chức liên quan giải quyết; amended and supplemented by Law No. 87/2025/QH15; subject, organization, unit under the People's Committee of the commune level qi với những Hợp đồng và có giá trị trên 20.000.000 đồng (hai mươi triệu đồng) đơn vị kê khai chi tiết cột 8, cột 9 theo đúng tiêu chuẩn, định mức do cơ quan có thẩm quyền ban hành. approving remediation and environmental recovery plans or remediation and environmental recovery plans transferred todevelopment estdevelopment1. Control of regular expenditures; program-related expenditures; expenditures for national target programs and other programs linked to the management tasks of ministries, sectors, localities; expenditures for public services under one billion dong; and expenditures from village budget withdrawals. The KBNN will implement control over unit documents based on the following contents:
i với những Khoản chi có giá trị d
ới 20.000.000 đồng (hai mươi triệu đồng) đơn vị kê khai cột số, không cần kê khai chi tiết cột 8, cột 9.developmentsupervise the entity's documents in accordance with Circular No. 08/2016/TT-BTC dated January 18, 2016, of the Ministry of Finance.g 3. Supervise the authorized expenditure itemsg by the authorized person
The supervision and payment of authorized expenditure items shall be carried out in accordance with Circular No. 06/2003/TT-BTC dated June 2003, of the Ministry of Finance guiding the implementationof Decision No. 60/2003/NĐ-CP ON
6 monthsdevelopmentstate approval forms.y defined in Clause 12 Section IV Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decision No. 60/2003/NĐ-CP of the Government.g After reviewing the entity's payment documents and vouchers, KBNN shall perform:g 2. During the implementation process, if legal regulatory documents cited for application in Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the control and payment of state budget expenditure through the National Treasury and this Circular are amended, supplemented, or replaced by new documents, they will be applied according to the amended documents, APPLICATION people's committees of provinces and centrally-administered cities, the National Treasury have the responsibility to guide subordinate units to organize implementation, if there are any difficulties, please propose to the relevant agencies, units, and dated contracts and with a value exceeding VND 20,000,000 (twenty million dong), the entity must declare detailed columns 8 and 9 in accordance with standards andg of the Government. Sports. ||| detailing and guiding the implementation of the State Scholarship Law.glevels issued by the competent authority
4. Supervising and settling the debt repayment items of the State Scholarship:From 100 million VND to less than 300 million VNDa) Repaying foreign debts:g- Based on the budget estimate for debt repayment and payment requests, the financial agency issues a payment order for foreign debt repayment in foreign currency to the State Treasury for settlement. According to the foreign currency debt repayment order issued by the financial agency, the State Treasury processes the disbursement from the state budget to settle foreign debt;
- In cases where foreign debt repayment in foreign currency is carried out according to the provisions of Clause 6 of this Article.
b) Repaying domestic debts:ầFor domestic debt repayment items, they are implemented in accordance with current guidance documents of the Ministry of Finance.g5. Supervising and settling the expenditure items for political and social organizations, political and social-professional organizations, and social organizations: shall transfer These are implemented as stipulated in Clause 1 of this Article.development 6. Supervising and settling the foreign currency expenditure items:
For foreign currency expenditure items, they are implemented in accordance with current guidance documents of the Ministry of Finance. and Risk Mitigation Policies 7. Expenditure by physical goods and labor days:
For budget expenditure by physical goods and labor days, based on the revenue and expenditure orders of the state budget issued by the financial agency, the State Treasury records the revenue and expenditure of the state budget.
8. After reviewing the expenditure documentation of the unit, the State Treasury will proceed:amenda) If all conditions for expenditure as prescribed are met, the State Treasury will process advance payments and settlements for the budget-using unit in accordance with the regulations at
ng unit internal control activities (Signature, full name, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP of the budget-using unit prepares two copies:g- One copy sent to the State Treasury where the account is maintained, LIMITATION - One copy retained by the budget-using unit.
- For expenditure items without contracts and with a value exceeding VND 20,000,000 (twenty million dong), the unit must detail columns 8 and 9 in accordance with the standards and levels set by the competent authority.
For expenditure items with a value below VND 20,000,000 (twenty million dong), the unit only needs to fill in column
number
, without the need to detail columns 8 and 9.
having the authority
a) In trường hợp đảm bảo đầy đủ các Điều kiện chi theo qui định, KBNN làm thủ tục tạm ứng, thanh toán cho đơn vị sử dụng ngân sách theo quy định tại Article 6 of Circular 161/2012/TT-BTC and Clause 5, Article 1 of this Circular;
b) In the casewhere the conditions for payment are not met, KBNN will refuse payment in accordance with the provisions set forth in Clause 4, Article 4 of Circular 161/2012/TT-BTC, the refusal to pay form submission unit shall be used for state budget expenditure according to Model No. 02 issued together with Circular 161/2012/TT-BTC".
9. Article 9 is amended as follows:
"Article 9. Retaining documents at State Treasury
1. Documents and vouchers retained at KBNN include:
a) Original file retention: Accounting voucher; Payment voucher summary;
b) Original or certified true copy file retention of the unit: Files specified in Clause 6, Clause 7, Article 1 of this Circular (excluding accounting vouchers; Payment voucher summary);
c) For projects with public service nature and investment total value of VND 1 billion or more: Implement retention according to regulations on management and payment of investment capital using state budget funds;
d) For files defined as certified true copies of the unit, the unit using the state budget is responsible for the accuracy and legality of such files.
2. Documents and vouchers returned to customers: customer debt notification vouchers, other related documents."
10. Amend Model No. 01 (Payment voucher summary) issued together with Circular No. 161/2012/TT-BTC (attached form)., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP1. This Circular takes effect from April 15, 2016.
Article 2. Implementation Provisions
2. During implementation, if the legal documents cited for application in Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance on the control and payment system for state budget expenditures through State Treasury and this Circular are revised, supplemented, or replaced by new documents, then they will be applied according to the revised,
to issue., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 3. Ministries, ministerial-level agencies, government agencies, central-level agencies, provincial people's councils, centrally-administered city people's councils, State Treasury have the responsibility to guide subordinate units to implement, and if any difficulties arise, they should promptly report to the Ministry of Finance for consideration and coordinated resolution.
- Central Steering Committee for Anti-Corruption The For expenditure items with a value less than VND 20,000,000 (twenty million dong), the entity only needs to declare column, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - Ministries, ministerial-level agencies, government agencies, central-level agencies of associations, mass organizations, State-owned corporations;nationalProvincial People's Councils, centrally-administered city People's Councils;
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Place of Receipt: |
DEPUTY MINISTER |
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PAYMENT VOUCHER/ADVANCE PAYMENT |
Form Number: 01 |
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Direct payment □Domestic air passenger transport service on regular basic economy classAdvance payment □ Advance payment □ Loan item code financial: Invoice |
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Amount in words: Payment officer ứof the unit (Signature, full name) |
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hứentities. |
NDKT Code |
Content of expenditure |
Provincial People's Committees set specific pricesNo. tionFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. |
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Number |
- One copy sent to the State Treasury where the account is maintainedy- One copy retained by the unit using the state budget |
Number |
- One copy sent to the State Treasury where the account is maintainedy- One copy retained by the unit using the state budget |
Provincial People's Committees set specific pricesNo. Actual status of operation of equipment |
Norm |
Total Amount |
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(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
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T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPng sNo. - For items without contracts and with a value exceeding VND 20,000,000 (twenty million dong), the unit must detail columns 8 and 9 according to the standards and levels established by the competent authority.policiest blogoFor items with a value less than VND 20,000,000 (twenty million dong), the unit only needs to fill in column
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………, dated ….. the ….. year……. |
Note: Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSu này do đơn vị sử dụng ngân sách lập 2 liên:
- 01 liên gửi Kho bạc Nhà nước nơi mở tài Khoảnin - 01 liên lưu tại đơn vị sử dụng NSNN
- Đối với những Khoản chi không có hợp đồng và có giá trị trên 20.000.000 đồng (hai mươi triệu đồng), đơn vị kê khai chi tiết cột 8, cột 9 theo đúng tiêu chuẩn, định mức do cơ quan có thẩm quyền ban hành.đổ i với những Khoản chi có giá trị d
ới 20.000.000 đồng (hai mươi triệu đồng), đơn vị kê khai cộtFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.ổng sối , không cần kê khai chi tiết cột 8, cột 9.shall number tr, without needing toFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.declare detailed columns 8 and 9.ó thẩm quyền ban hành.
repurchase rate and volume for each commercial bank are determined as follows:No.i với những Khoản chi có giá trị dconcerning the classification and determination of state management authority in the field of crop productionới 20.000.000 đồng (hai mươi triệu đồng) đN ||| declaration of customs import procedures. vị kê khai cột 10 phạm sẽ bị xổng số, không cần kê khai chi tiết cột 8, cột 9.
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