The proposals in this document include two important forms: the Adjustment Form for Commitment Data and the Commitment Form. The purpose of the Adjustment Form for Commitment Data is to adjust commitment data due to lack of further need for expenditure or changes in commitment information due to changes in contracts with suppliers. Meanwhile, the Commitment Form is used to confirm and record budget commitments for a specific project.
Đối tượng áp dụng
This is a guidance document for budget using units (BUUs) and the State Treasury in managing and adjusting budget commitments.
Các điểm cốt lõi
- The Adjustment Form for Commitment Data is prepared when there is a need to change information or the amount of committed funds.
- The Commitment Form is used to confirm budget commitments for a specific project.
- Both the budget using unit and the State Treasury must sign and stamp on these documents.
- These documents must be stored at the budget using unit and the State Treasury as a basis for accounting.
- Each form includes detailed information such as project name, project code, supplier bank account, contract information, and commitment details.
- For the Commitment Form, the budget using unit needs to store it in the accounting department or expenditure control department depending on the type of commitment (regular or construction investment).
🌐 Tác động xã hội từ văn bản này
- To enhance the management and supervision of budget usage effectively.
- To ensure transparency in the process of adjusting commitment data.
- To improve the quality of accounting and financial control work.
❓ Câu hỏi thường gặp
Where are Commitment Forms stored?
Commitment Forms will be stored at the budget using unit and the State Treasury. Depending on the type of commitment (regular or construction investment), this document will be stored in the accounting department or expenditure control department.
When should the Adjustment Form for Commitment Data be prepared?
The Adjustment Form for Commitment Data should be prepared when there is a need to change recorded information or adjust the amount of committed funds due to changes in contracts with suppliers.
What are the main items of information on the Commitment Form?
The Commitment Form includes items such as project name, project code, supplier bank account, contract information, and commitment details.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 40/2016/TT-BTC |
Hanoi, on 01 the 03 2016 |
CIRCULAR
AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 113/2008/TT-BTC OF NOVEMBER 27, 2008 OF THE MINISTRY OF FINANCE GUIDING MANAGEMENT AND CONTROL OF COMMITMENTS TO SPEND STATE BUDGET FUNDS THROUGH STATE TREASURIES AND SOME ATTACHED FORMS ACCORDING TO CIRCULAR NO. 08/2013/TT-BTC OF JANUARY 10, 2013 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF NATIONAL ACCOUNTING APPLIED TO THE STATE BUDGET AND TREASURY INFORMATION MANAGEMENT SYSTEM (TABMIS)
Pursuant to DecreeNo. 60/2003/NĐ-CP dated June 6 year 2003 of LAW 人民政府规定实施细则和指导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 BOARDS施法律银行法 Policy Property - To be filed: VT, UBCK (300b)
Pursuant to DecreeNo. 215/20136/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, and powers of the Ministry of Finance; termination of validity or expiration of the contract term;of the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 26/2015/QĐ-TTg dated July 8, 2015 of the Prime Minister stipulating functions, tasks, and powers of the State Treasury under the Ministry of Finance; main;
/2013/QĐ-TTgNo. 26/2015/QĐ-TTg dated July 8, 2015 of the Prime Minister stipulating functions, tasks, and powers of the State Treasury under the Ministry of Finance;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 According to the proposal of the General Director of the State Treasury,"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:
Article 13 of Circular No.June 2024;13/2008/TT-BTC dated November 27
The Minister of Finance issues this Circular to amend and supplement certain Articles of Circular No. 12/2015/, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPursuant to the Law on Public Investment dated November 29, 2024;No. 2008 of the Ministry of Finance guiding managementNo. 1and control of commitments to spend state budget funds through the State Treasury 11 and some attached forms of Circular No. reason 08/2013/TT-BTC dated January 10development2013 of the Ministry of Finance guiding implementation of state accounting applied to the State Budget Management Information System and State Treasury (TABMIS)ANNEX I.A[31] Article 1. Amending and supplementing certain provisions of Circular No.No. - Column (2) records the type of mineral and its export quality.developmentu mFUNCTIONS, 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 BOARDS113/2008/TT-BTC dated November 27, 2008 of the Ministry of Finance guiding management and control of commitments to spend state budget funds through the State TreasuryNo. Point 3.1 Clause 3 Section I is amended and supplemented as follows:June 2024;"3.1. All items of state budget expenditure that have been allocated by state agencies with authority for regular expenditure or capital investment plans (including advance estimates), which have purchase contracts for goods and services in accordance with regulations and the value of the contract is from 2 billion dong or more for regular expenditure or from 10 billion dong or more for capital investment projects, must be managed and controlled through the State Treasury as follows:"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."- Expenditure items of the state budget at commune level; projects and works undertaken by communes, wards, towns as the main investors (including all sources of funds at various levels of the budget);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 BOARDS- Expenditure items for national defense and security areas (including investment expenditure);No.- Expenditure items for the fulfillment of state and government debt obligations;â- Expenditure items from foreign aid and loans according to program and project funding methods; direct aid expenditures; expenditure items of counterpart funds for ODA projects;IS).
- Expenditure items for contributions, financial obligations, annual fees for international organizations;
- Expenditure items according to cash payment orders of financial authorities at various levels;1. - Expenditure items from accounts deposited by transacting entities at the State Treasury;
- Expenditure items of state budget in kind and labor days;rime Minister c- Public service expenditure items including: contracts for electricity, water, telephone, internet, network connection rental (leased lines, bandwidth), public sanitation, tree care management; - Expenditure items for organizing conferences, implementing scientific research topics (excluding procurement of equipment that must be tendered in accordance with the Law on Bidding and within the scope of commitment to spend), expenditure items for purchasing air tickets, fuel;ầ- Expenditure items for compensation, support, and resettlement costs; except where the investor directly signs contracts with contractors to construct resettlement areas, costs for mine clearance, relocation of power lines, cables;g - Construction project contracts under emergency and urgent orders;national- Expenditure items for tax refunds, expenditure items for repayment of advance payments from allocated budgets;national- Contracts with multiple sources of investment participation at different levels of the budget and payments made from two State Treasuries (where the project is supervised and paid);g- Contracts for items of expenditure under National Programs and National Target Programs signed by the investor with individuals, households, teams.yThe threshold for the value of purchase contracts for goods and services that must go through the State Treasury's commitment spending procedures will be reviewed and adjusted periodically to suit economic and social development conditions in each period."g trin Point 1.1 Clause 1 Section II is amended as follows:g "1.1. Time limit for submitting and approving commitment spending:, - Within a maximum of 10 working days from the date the purchase contract between the budget unit, the investor and the supplier, provider of goods and services, contractor becomes effective, the budget unit or investor must submit the contract along with the commitment spending request to the State Treasury where transactions take place. If the purchase contract does not specify the effective date, the time limit mentioned above shall be calculated from the date of signing the purchase contract.development- For multi-year contracts, starting from the second year onwards, within a maximum of 10 working days (from the date the budget unit or investor receives the budget allocation document from the competent authority), the budget unit or investor must submit the commitment spending request to the State Treasury where transactions take place.policiesIn case the competent authority allocates and assigns the budget (or capital plan) in December of the previous year, the submission deadline for the commitment spending request for both cases mentioned above shall be counted from January 1 of the following year.Plan for handling assets after the expiration of the joint venture and association period - For contracts that are supplemented or adjusted during the year by the competent authority, within a maximum of 10 working days (from the date the budget unit or investor receives the supplementary or adjustment document from the competent authority), the budget unit or investor must submit the commitment spending request (supplementary or adjustment) to the State Treasury where transactions take place.ờng hnational- In case the budget unit supplements or adjusts the contract value already signed, within a maximum of 10 working days from the date the adjusted contract becomes effective or from the date of signing the adjusted contract (if the adjusted contract does not specify the effective date), the budget unit or investor must submit the commitment spending request (supplementary or adjustment) to the State Treasury where transactions take place.
- Within a maximum of 2 working days from the date of receipt of the request from the budget unit or investor and when the budget of the units has been entered into the system,budget;village; projects and works undertaken by villages, towns, and townships as the principal investors (including all sources of capital from various levels of budgets);t - Expenditures for national security and defense areas (including investment expenditures);
- Expenditures to fulfill state debt obligations, government debt obligations;ồ- Expenditures from foreign aid and foreign loans under program and project sponsorship schemes; direct aid expenditures; counterpart fund expenditures of ODA projects;
- Expenditures for compulsory contributions, financial obligations payments, annual fees for international organizations;
- Expenditures pursuant to cash disbursement orders issued by financial authorities at various levels;
- Expenditures from bank accounts of entities transacting with the State Treasury; g- Budget expenditures in kind and labor days;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - Public service expenditures including: supply contracts for electricity, water, telephone, internet, network connection rental (transmission lines, bandwidth), public sanitation, greenery management and care;policies;
- Expenditures for organizing conferences, implementing scientific research topics (excluding procurement expenditures for equipment that must be tendered according to the Procurement Law and within the scope of commitment payment commitments), airfare expenditures, fuel purchases;
- Compensation, support, and resettlement cost expenditures; except where the principal investor directly signs construction contracts with contractors for resettlement areas, mine clearance costs, power line and cable relocation costs;o- Construction project contracts under emergency and urgent orders;
- Tax refund expenditures, advance payment refund expenditures from allocated budgets;
- Contracts involving multiple funding sources from different budget levels and payments made from two State Treasuries (locations controlling and paying for the project); g- Contracts for national programs and national target programs by the principal investor signing purchase and sale contracts with individuals, households, teams;nationalThe value threshold for purchase and sale contracts for goods and services requiring commitment payment procedures with the State Treasury shall be reviewed and adjusted periodically to suit economic and social development conditions during each period";of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsPoint 1.1 Clause 1 Section II is amended as follows:
"1.1. Time limit for submitting and approving commitment payments:y - Within a maximum of ten working days from when the purchase and sale contract for goods and services between the budget unit, principal investor and supplier, provider of goods and services, contractor becomes effective, the budget unit or principal investor must submit the contract along with the request for commitment payment to the State Treasury where transactions take place. In cases where the purchase and sale contract for goods and services does not specify the effective date, the time limit mentioned above shall be calculated from the date of signing the purchase and sale contract for goods and services.
- For multi-year contracts, starting from the second year onwards, within a maximum of ten working days (from the date the budget unit or principal investor receives the budget allocation document from the competent authority), the budget unit or principal investor must submit the request for commitment payment to the State Treasury where transactions take place.nationalIf the competent authority allocates and assigns the budget (or capital plan) in December of the previous year, then the time limit for submitting the request for commitment payment for both situations mentioned above shall be calculated from January 1st of the following year.
- For contracts supplemented or adjusted within the year by the competent authority, within a maximum of ten working days (from the date the budget unit or principal investor receives the supplementary or adjustment document from the competent authority), the budget unit or principal investor must submit the request for commitment payment (supplementary or adjusted) to the State Treasury where transactions take place.
- In cases where the contract value is supplemented or adjusted after signing, within a maximum of ten working days from the date the adjusted contract becomes effective or from the date of signing the adjusted contract (if the adjusted contract does not specify an effective date), the budget unit or principal investor must submit the request for commitment payment (supplementary or adjusted) to the State Treasury where transactions take place.
- Within a range of two working days from receiving the request from the budget unit or principal investor and once the budget of the units has been entered into the system, the State Treasury will approve the commitment payment on the TABMIS system (with the commitment payment ledger). In cases where the commitment payment cannot be accepted, the State Treasury must notify the reasons for rejecting the commitment payment in writing to the unit within the specified time limit. or more.
The principal investor must submit the request for commitment payment or the request for supplementary or adjusted commitment payment to the State Treasury no later than January 25th of the following year (for the first submission or when there is a contract adjustment).intention The responsibility for determining the amount of funds allocated for purchase and sale contracts for goods and services; at the same time, having the right to proactively adjust the amount of funds allocated for such contracts, ensuring it remains within the approved state budget estimate and the contract value still allows for commitment payment.g Based on the amount of funds allocated for the contract in one fiscal year, the budget unit sends the request for commitment payment for the contract to the State Treasury where transactions take place to process the commitment payment control procedure., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe management and control process for multi-year contracts and commitment payments for regular expenditures from multi-year contracts is implemented similarly to the management and commitment payment process for investment contracts stipulated in Point 1.6, Clause 1, Section II of this Circular.
- Contracts with a value of 1 billion VND or more (submitted for the first time when requesting commitment payment or submitted when there is a contract adjustment);u- Request for commitment payment or request for supplementary or adjusted commitment payment.development- Annually, the principal investor must have the responsibility to determine the amount of investment capital allocated for each contract; at the same time, having the right to proactively adjust the amount of investment capital allocated for each contract, ensuring it remains within the assigned capital plan for the year by the competent state agency and the contract value still allows for commitment payment of the project.无效+ In cases where the contract is fully executed within one fiscal year, the amount of capital allocated in the year for the contract is equal to the value of the contract.nationaldepartments under the Bureau of Enforcement; concludeớFor purchase and sale contracts for goods and services with multiple currencies, the principal investor shoulddevelopment"for each period"
2. Point 1.1 Clause 1 Section II is amended as follows:
"1.1. The deadline for submitting and approving commitment payments:"
- Within a maximum of 10 working days from the date when the purchase and sale contract for goods and services between the budgetary unit, the project owner and the supplier becomes effective, the budgetary unit or the project owner must submit the contract along with the request for commitment payment to the State Treasury at the transaction location. In cases where the purchase and sale contract for goods and services does not specify the effective date, the above deadline shall be calculated from the date of signing the purchase and sale contract for goods and services.ới nhà cung, cấp goods, services, contractor's contract becomes effective, budgetary unit or project sponsor must send the contract along with the request for commitment to spend to the State Treasury where transactions take place. In case the purchase and sale contract for goods and services does not specify the date of effectiveness, the above period shall be counted from the date of signing the purchase and sale contract for goods and services.u di, within the maximum period of 10 working days (k
- For multi-year contracts, starting from the second year onwards, within a maximum of 10 working days (from the date the budgetary unit or the project owner receives the budget allocation document from the competent authority), the budgetary unit or the project owner must submit the request for commitment payment to the State Treasury at the transaction location.in từ ngày đơn vị dự toán hoặc chủ đầu tư nhận được vy n bản giao dự toán của cơ quan có thẩm quyền), đơn vị dự toán hoặc chủ đầu tư phải gửi đề nghị cam kết chi đến Kho bạc Nhà nước nơi giao dịch.development p nói trên được tính từ ngày 01 tháng 01 năm sau.amend- For contracts supplemented or adjusted within the year by the competent authority, within the maximum period of 10 working days (from the date the budgetary unit or project sponsor receives the supplementary or adjustment document from the competent authority), the budgetary unit or project sponsor must submit the request for commitment to spend (supplementary or adjusted) to the State Treasury where transactions take place.
In cases where the competent authority allocates and assigns the budget (or capital plan) in December of the previous year, the deadline for submitting the request for commitment payment for both aforementioned situations shall be calculated from January 1 of the following year.nationalTrường hợp đơn vị bổ sung hoặc Điều chỉnh giá trị hợp đồng đã ký thì trong thời hạn tối đa 10 ngày làm việc kể từ ngày hợp đồng Điều chỉnh có hiệu lực hoặc kể từ ngày ký hợp đồng Điều chỉnh (trường hợp, hợp đồng Điều chỉnh không quy định ngày có hiệu lực), đơn vị dự toán hoặc chủ đầu tư phải gửi đề nghị cam kết chi (bổ sung hoặc Điều chỉnh) đến Kho bạc Nhà nước nơi giao dịch.
chấp thuận on the TABMIS system (with recorded commitment spending ledger) for the unit. In case
p không nhận cam k
Within a maximum of 2 working days from receiving the request from the budgetary unit or the project owner and once the budget of the units has been entered into the system, the State Treasury will approve the commitment payment on the TABMIS system (with the commitment payment ledger). In cases where the commitment payment cannot be approved within the specified time limit, the State Treasury must notify the reasons for rejecting the commitment payment in writing to the unit concerned.g TABMIS, State Treasury shall implement the verification of conditions for making payment commitments to units on the TABMIS system and send one copy of the payment commitment voucher approved on the TABMIS system (with recorded payment commitment entries) to the unit. In case of non-acceptance of the payment commitment within the prescribed time limit, the State Treasury must notify the reasons for rejecting the payment commitment in writing to the unit. t chi, within the time limit specified above, the State Treasury must notify the unit in writing of its refusal to commit to spending.nationalnước must notify the unit in writing of its refusal to commit to spending.g c Quof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsnước must notify the unit in writing of its refusal to commit to spending.policiesnước must notify the unit in writing of its refusal to commit to spending.g nước must notify the unit in writing of its refusal to commit to spending.policiesnước must notify the unit in writing of its refusal to commit to spending.No.nước must notify the unit in writing of its refusal to commit to spending.
3. Section 1.4.3 Point 1.4 Clause 1 Item II is amended as follows:
"1.4.3. The request for payment commitment of the current fiscal year from budgetary units or project owners must be sent to the State Treasury no later than January 25 of the following year (for pre-budgeted regular expenditure items)."ầthe project owner must submit đto the State Treasury no later than January 25 of the following year (for the pre-budgeted regular expenditure items).to nước must notify the unit in writing of its refusal to commit to spending.gày 25/01 of the following year (forPlan for handling assets after the expiration of the joint venture and association period committed but not approved.policiesp budgeted expenditures). ứng p budgeted expenditures).
4. Section 1.5.1 Point 1.5 Clause 1 Item II shall be amended as follows:
"1.5.1. Payment commitment dossier for regular expenditure:" Administrative Procedure: Recognition of forest tree planting seed sources When there is a need for a payment commitment, in addition to the annual state budget expenditure plan submitted to the State Treasury at the beginning of the year, budgetary units shall submit the following related documents to the State Treasury:
Purchase and sale contracts for goods and services with a value of VND 200 million or more (submitted initially or when there is a contract amendment);
- Central agencies of political-social organizations;nationalRequest for payment commitment or proposal to amend the payment commitment."g or more (submitted for the first time or when there is a contract amendment);
repurchase rate and volume for each commercial bank are determined as follows:on the request for commitment payment or the request for adjustment of commitment payment".councillORS responsible for determining the amount of funds allocated for the procurement contract for goods and services; at the same time, they have the right to proactively adjust the amount of funds allocated for such contracts, ensuring it remains within the approved state budget estimate and the value of the contract still allows for commitment payment.
5. Section 1.5.4 Point 1.5 Clause 1 Item II shall be amended as follows:
"1.5.4. Management of payment commitments for multi-year contracts:"
For purchase and sale contracts for goods and services implemented over multiple fiscal years and with a value of VND 200 million or more, budgetary units shall submit the contracts to the State Treasury where transactions take place for monitoring and management.N ||| declaration of customs import procedures. Each year, the head of the budgetary unit shall be responsible for determining the amount of funds allocated for procurement contracts; simultaneously, they have the authority to adjust the amount of funds allocated for such contracts, ensuring it remains within the approved state budget estimate and the remaining contract value eligible for payment commitment.nationalBased on the amount of funds allocated for the contract in one fiscal year, the budgetary unit shall submit a request for payment commitment for that contract to the State Treasury where transactions take place to process the payment commitment control procedures.
Weldingg The management and control of multi-year contracts and regular expenditure payment commitments derived from multi-year contracts shall be carried out similarly to the management of investment contracts and payment commitments as stipulated in Point 1.6, Clause 1, Item II of this Circular. trp budgeted expenditures). ealthp budgeted expenditures).nationalp budgeted expenditures).
căn cứ the amount allocated for the contract in the annual budget, the budgetary unit sends the request for commitment to spend for that contract to the State Treasury where transactions take place to process the commitment to spend control procedures.No. p đồng nhiều năm và cam kết chi đối với chi thường xuyên từ hợp đồng nhiều năm được thực hiện tương tự như quản lý h
The management and control process for multi-year contracts and commitment payments for regular expenditures from multi-year contracts is implemented similarly to the management and commitment payment control for investment contracts as stipulated in Point 1.6, Clause 1, Section II of this Circular.nationalp đồng và cam kết chi đầu tư được quy định tại Điểm 1.6, Khoản 1, Mụcnational, Thông tư này”. IIá trị từ 1.000 triệu đồng tr
6. Section 1.6.1 Point 1.6 Clause 1 Item II shall be amended as follows:
"1.6.1. Investment payment commitment dossier:"
When there is a need for a payment commitment, in addition to the documents and materials submitted once and annually according to the prescribed regulations, the project owner shall submit the following related documents and materials to the State Treasury: - Contracts with a value of VND 1 billion or more (submitted initially when requesting a payment commitment or when there is a contract amendment); g- Request for payment commitment or proposal to amend the payment commitment."
- Contracts with a value of VND 1 billion or more (submitted for the first time when requesting commitment payment or submitted when there is a contract amendment); gilên (gửi lần đầu khi đề nghị cam kết chi hoặc gửi khi có Điều chỉnh hợin đồng);t, - Đề n
hị cam kết chi hoặc đề nghị Điều chgnh cam k无效t chi”.policiesHàng năm, chủ đầu tư phải có trách nhiệm xác định số vốn đầu tư bố trí cho từng hợp đồng; đồng thời, được quyền chủ động Điều chỉnh tăng, giảm số vốn đầu tư bố trí cho từng hợp đồng, đảm bảo trong phạm vi kế hoạch vốn năm đã được cơ quan nhà nước có thẩm quyền giao và giá
7. Section 1.6.2 Point 1.6 Clause 1 Item II shall be amended as follows:
"1.6.2. Management of investment procurement contracts:"nationalBased on the procurement contracts for goods and services submitted by the project owner, the State Treasury shall verify the legality of the contracts according to the provisions of Section 1.4.1 Point 1.4 Clause 1 Part II of this Circular. If appropriate, the information of the contract will be entered into TABMIS, and the managed payment commitment number on TABMIS will be notified to the project owner for management and settlement of the payment commitment.
Annually, the project owner must be responsible for determining the investment capital allocated for each contract; simultaneously, they have the right to proactively adjust the amount of investment capital allocated for each contract, ensuring it remains within the approved annual investment plan and the remaining contract value eligible for payment commitment.national- In cases where the contract is fully executed within one fiscal year, the amount allocated for the contract in that year equals the value of the contract.g - In cases where the procurement contract for goods and services involves multiple currencies, the project owner must be responsible for determining the detailed amount of investment capital allocated for the contract for each currency.ồ- In cases where the procurement contract for goods and services involves multiple sources of funding, the project owner must be responsible for determining the detailed amount of investment capital allocated for the contract for each source of funding."
+ Trường hợp hợp đồng được thực hiện trọn trong 1 năm ngân sách, thì số vốn b tr+ In cases where the contract is fully executed within one fiscal year, the amount of capital allocated for the contract in that year is equal to the value of the contract.
trí trong năm cho hNo. p đồng đúng bằng giá trị của hợp đồng đó.nationalđịnh xuống mức không phải thực hiện cam kết chi”.
+ If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalIf the contract for the purchase and sale of goods and services involves multiple currencies, the project owner determines whether it is necessary to implement commitment payments.hThe investor is responsible for determining the amount of investment capital allocated to detailed contracts each year according to each type of currency.
In cases where goods purchase and service contracts involve multiple types of funding sources, the investor is responsible for determining the amount of investment capital allocated to detailed contracts each year according to each type of funding source.
8. Section 2.2.1 Point 2.2 Clause 2 Item II is amended and supplemented as follows:
"2.2.1. Cases of payment commitment and contracts:" revoked - Subcontracting or temporarily suspending, delaying the implementation of contracts leading to budgetary units or project owners not having a need to use payment commitments for settlements of contracts in the year;
- Central agencies of political-social organizations;- Payment commitments or contracts (multi-year contracts in regular expenditure or investment contracts) that budgetary units or project owners no longer have a need to use; - Payment commitments that do not meet the conditions for payment as stipulated in the Law on State Budget;
- Budget allocations for payment commitments that cannot be approved by authorized agencies for transfer to the next fiscal year;
- Procurement contracts for goods and services that are canceled or changed regarding currency or related supplier information (name, code, and address of the supplier).
Procurement contracts for goods and services that have not been settled but have their values reduced from levels requiring payment commitments to levels not requiring payment commitments."development commitment to spendg be permitted by competent authorityyn transferdevelopmentsettlementg next year.
- Goods purchase and service contracts that are canceled or have changes in currency type or information related to suppliers (name, code, and supplier point).
- Contractsfor purchasing goods and services that have not been settled but have changed in contract value from the level required to fulfill the spending commitment under regulations down to the level not required to fulfill the spending commitment., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPpactsnationalry ền cho phép)”.
9. Point 3.2 Clause 3 Item II is amended and supplemented as follows:
"3.2. Handling payment commitments from advance budget appropriations:"policiesPayment commitments from advance budget appropriations shall be settled up to December 31 of the following year and recorded in the previous fiscal year's budget period (except for special cases permitted by authorized bodies)."
Commitment spending from advance budget estimates will be paid up to January 31 of the following year and recorded in the previous fiscal year's budget (except for special cases approved by competent authorities).THEMẫu C2-12/NS - Giấy đề nghị cam kết chi NSNN thay thế cho Mẫu số 01 - Giấy đề nghị cam kết chi ngân sách kèm theo Thông tư số 113/2008/TT-BTC và Mẫu C2 - 12/NS - Giấy đề nghị cam kết chi kèm theo Thông tư số 08/2013/TT-BTC .
Article 2. Along with this Circular, some new forms are issued to replace the forms attached to Circular No.
113/2008/TT-BTC dated November 27, 2008 of the Ministry of Finance guiding the management and control of budget commitments through the State Treasury (Circular No. 113/2008/TT-BTC) and Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applicable to the Budget Management and State Treasury Information System (Circular No. 08/2013/TT-BTC).developmentBudget spending commitments are monitored through the State Treasury (Circular No. 113/2008/TT-BTC) and Circular No. 08/2013/TT-BTC dated October 10, 2013, guiding the implementation of state accounting applicable to the State Budget Management Information System and State Treasury (Circular No. 08/2013/TT-BTC). 01 issued by the Ministry of Finance guiding the implementation of state accounting applicable to the Budget Management and State Treasury Information System (Circular No. 08/2013/TT-BTC).1. Issuing Mẫu C2-13/NS- Phiếu Điều chỉnh số liệu cam kết chi thay thế cho Mẫu số 02 - Giấy đề nghị chỉnh sửa cam kết chi kèm theo Thông tư số 113/2008/TT-BTC và Mẫu C2-13/NS - Phiếu Điều chỉnh số liệu cam kết chi NSNN kèm theo Thông tư số 08/2013/TT-BTC .
2. Issue procedures for implementing the tasks specified in Clause 1 of this Article. 2. Đối với các hợp đồng mua bán hàng hóa, dịch vụ đã ký và đơn vị dự toán hoặc chủ đầu tư đã gửi hợp đồng hoặc cam kết chi đến Kho bạc Nhà nước trước ngày Thông tư này có hiệu lực thì tiếp tục thực hiện việc quản lý kiểm soát cam kết chi theo quy định tại Thông tư số 113/2008/TT-BTC ngày 27 tháng 11 năm 2008 của Bộ Tài chính. Các hợp đồng đã ký trước ngày thông tư này có hiệu lực nhưng
Article 3. Effectiveness
1. This Circular takes effect from April 15, 2016.
hợp giải quyết./. not submitted to the State Treasury by the budgetary unit or project owner by the time this Circular becomes effective, shall implement the management and control of commitment payments according to the provisions of this Circular.developmentm Monitor commitment spending in accordance with this Circular.
Article 4. Organization of Implementation
1. Financial agencies, units under the State Treasury system, budgetary units, and project owners, project management boards are responsible for implementing this Circular. During the implementation process, if the legal normative documents referred to and applied in this Circular are amended or replaced by new documents, Organizations and individuals engaged in importing goods that comply with the documentation system as prescribed in this Circular will be facilitated in their business operations and transportation of goods. Inspection forces shall not cause inconvenience or affect the circulation of goods by enterprises.
2. Tthen they shall be applied according to the new documents; in case there are any difficulties arising, the relevant agencies and units are requested to promptly report to the Ministry of Finance for examination and coordination to resolve them. /.development - Central Steering Committee on Anti-Corruption;to- National Financial Supervisory Council;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - Ministries, ministerial-level agencies, government agencies, central agencies of associations and mass organizations, state-owned corporations;g - Provincial People's Councils, People's Committees of centrally-administered cities; - Government Portal, Ministry of Finance, State Treasury.No. apply these new documents; in case of difficulties, units should promptly report to the Ministry of Finance for consideration and coordination to resolve. mắrequesting agencies and units to promptly reflect to the Ministry of Finance for appropriate resolution./.development review and coordinate to resolve. tham nhũng
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DEPUTY MINISTER |
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GCOMMITMENT TO PAYMENT OF THE STATE BUDGETVND □Ề FOREIGN CURRENCY □ẾADVANCE PAYMENT □ PROGRESS PAYMENT Foreign currency FORM NO. C2-12/NS (CIRCULAR NO. OF THE MINISTRY OF FINANCE □ |
YEAR OF BUDGET: |
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I. General information about commitment payment
Supplier providing:...ệ Supplier code:...
Supplier’s bank account:...
At Bank:...
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Contract number:... NAME OF THE INVESTOR Date of signing the contract (or the date when the contract becomes effective):... Frame contract number already committed:...of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsPORTION FOR STATE TREASURY TO RECORD Debit Account:... Credit Account:... Supplier’s signature:...ồCommitment Number, Contract Number: Commitment Number, Advance Payment Number: Value of the contract: |
Amount committed in previous years: |
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II. Detailed information about commitment payment Cshall Item code Loan item code Chapter Code of CTMT, DA................... Foreign currency symbol................. |
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Amount in original currency…SAmount converted to VND...........................
Amount in words:
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Serial number |
Loan item code BUDGETARY UNIT |
Loan item code ||| NS |
Loan item code DATE... MONTH... YEAR |
Loan item code Environment KT |
STATE TREASURY |
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…):…đượ financial State Budget |
Chief Accountant |
of the unit |
Accountant/Controller |
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Provincial People's Committees set specific pricesNo. Chief Accountant/Responsible................................................................................................................
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GUIDELINES FOR RECORDING THE MODEL FORM REQUEST FOR COMMITMENT PAYMENT OF THE STATE BUDGET (FORM C2-12/NS)The request for commitment payment is an accounting voucher prepared by the budgetary unit to request the State Treasury to open an account to draw down the state budget fund for the execution of the contract signed between the budgetary unit and the supplier. Method and responsibility for recording |
- The request for commitment payment must be numbered consecutively within the accounting period, with the number, date, and year of preparation. - Fully record the fiscal year of the commitment payment. |
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- Mark "x" in the corresponding box: Regular expenditure or investment expenditure; in VND or foreign currency. |
of work or delegated by the Director and report the results of implementation to the Director;in- The unit must clearly record all information when preparing the voucher: |
+ Name of the unit requesting commitment payment, code of the unit having relations with the budget/code of the investment project, name of the investment project, State Treasury where the account is opened. |
+ In the section on general information about commitment payment, fully record all contents: Name of the supplier, supplier code, account, bank where the supplier opens the account, contract number, date of signing or the date when the contract becomes effective, frame contract number already committed (if any), value of the contract, amount committed in previous years (if any).in+ In the section on detailed information about commitment payment: Record in detail according to the item code (TM), budget level code, chapter code, economic sector code (Clause), CTMT, DA code, source of funds code, foreign currency symbol committed, amount in original currency and amount converted to VND (record in detail by sub-item - each sub-item recorded on one line). |
Director |
Remarks: + Total amount recorded in figures and in words.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 number + Sign and stamp in the designated place.)
Purpose
For the State Treasury:o- For commitment payments made by the accounting department, the accountant signs in the position "Accountant", the head of the accounting department signs in the position "Chief Accountant"; for commitment payments made by the control department, the controller signs in the position "Controller", the head of the control department signs in the position "Responsible" (except for State Treasury units at the district level which only have one controller, leaving the "Responsible" position blank).development committed but not approved.policies- Fill in all information in the "State Treasury records" section, except for the commitment number which is recorded by the accountant orof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs.
specialist of the control department based on the order number assigned by the system when entering the commitment payment into the TABMIS system to notify the budgetary unit for tracking and accounting related items to the committed contract.
* Independence - freedom - happinessNo.Circulation of vouchers
The budgetary unit prepares two copies of the request for commitment payment, the copies of the vouchers are processed as follows:
- One copy retained by the State Treasury as the basis for accounting and storage:policies+ If it is regular commitment payment (excluding regular commitment payment from the program-target budget), stored in the accounting department;
+ If it is investment construction commitment payment, regular commitment payment from the program-target budget, stored in the control department;
- One copy retained by the unit.
+ Detailed information section on the commitment: Record in detail according to the NDKT (TM) code, budget level code, chapter code, economic sector code (Clause), CTMT code, DA code, budget source code, foreign currency symbol committed to be spent, amount according to currency and converted VND (record in detail the amount according to sub-item - each sub-item expenditure recorded on one line).
+ Total amount recorded in figures and in words.t,+ Sign and stamp in the designated place.No. with the State Treasury
- For spending commitments made by the accounting department/finance department, the accountant signs in the "Accountant" position, the head of the department/finance department signs in the "Chief Accountant" position; for spending commitments made by the expenditure control department, the expenditure controller signs in the "Controller" position, the head of the expenditure control department signs in the "Responsible" position (for State Treasury branches at the county level, only one expenditure controller is assigned, leaving the "Responsible" position blank).y- Fill in all information in the "State Treasury records" box, except for the commitment number which is filled in by the accountant or expenditure controller based on the system-generated number when entering the commitment into the TABMIS system to notify the budget using unit.
p. Additionally, Adjustment Forms for Commitment Data are prepared in cases of end-of-year processing when canceling or transferring commitment spending to the next year and restoring incorrectly applied commitment spending.
For units preparing documents:
* Independence - freedom - happinessNo.- Adjustment Forms for Commitment Data must be consecutively numbered within the accounting period, including date, month, and year of preparation.
- Record the actual fiscal year for fulfilling the commitment spending.policies - Clearly record the following information: Name of the unit requesting the spending commitment (Budget Using Unit), project name (if any), budget unit code/project investment code; supplier name, supplier account, supplier bank, framework contract commitment number, executed contract, signed contract, and contract signing date or effective date.intention - In cases of adjusting general information on the commitment: Only record the information already accounted for and the proposed adjustment information for the information needing adjustment, including: supplier name, code, account, bank code, bank name of the supplier, signed contract number, contract signing date or effective date (leave unadjusted information blank).policies - In cases of adjusting detailed information on the commitment: Fully record the information already accounted for and the proposed adjustment information, including: economic content code (TM), budget level code, chapter code, economic sector code (Clause), CTMT code, DA code (if any), budget source code and foreign currency symbol (if any). Fully record the amount according to original currency (if any), converted VND amount (including cases of commitment spending in VND, if commitment spending is in foreign currency and not converted to VND, it does not need to be recorded in this column), record the total amount in figures and in words.developmenthuyên viên phòng/bộ phận Kiểm soát chi ghi số đơn đặt
- Fill in all information in the "State Treasury Entry" section, except for the commitment payment number which is recorded by the accountant or the control department staff based on the single-numbered commitment payment generated automatically by the system when entering the commitment payment into TABMIS to notify the budgetary unit. chàn , generated automatically when entering commitments into TABMIS to notifygđg n vị sử dụng.o+ If it is a regular commitment (excluding regular commitment from the regular budget program objectives), it is stored in the accounting department;g for tracking and recording related accounts for committed contracts.
Transfer of vouchers
The budgetary unit prepares two copies of the Request for Commitment Payment form, the voucher copies are processed as follows:g- One copy serves as the basis for accounting and storage:
+ If it is a regular commitment payment (excluding regular commitment payment for program objectives budget), it is stored in the accounting department;
+ If it is an investment construction commitment, or a regular budget program objectives commitment, it is stored in the control department;policies u Điều chỉnh s
liệu cam kdevelopmentt chi còn được lập trong trường hợp xử lý cu
- One copy is kept by the unit.
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GCOMMITMENT TO PAYMENT OF THE STATE BUDGETY AMENDMENT OF COMMITMENT INFORMATION COMMITMENT TO SPENDINGẾITEM PROGRESS PAYMENT Foreign currency FORM NO. C2-12/NS (CIRCULAR NO. OF THE MINISTRY OF FINANCE □ |
FORM C2-13/NS |
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Requesting Unit for Commitment Amendment: … Project Name: … State Budget Code/Project Code: …Min Account at State Treasury: … Supplier's Name: …to Supplier's Code: …to Date of signing the contract (or the date when the contract becomes effective):... Supplier's Account Number: …At Bank: … Framework Contract, Commitment Number: …ồImplementation Contract, Commitment Number: …ồAccording to paper contract number: …Contract Date (or effective date): … Based on the commitment contract already registered with the State Treasury, we request the State Treasury to amend some related information as follows: PAGE |
HEADERSTATE TREASURY RECORDSCommitment Number, Contract: … II. Detailed information about commitment payment Cshall Item code II. Detailed information about commitment payment 3. Commitment to comply with declared quality standards. Item code Commitment, Implementation Contract: … Provincial People's Committees set specific pricesNo. Supplier's Name: … Loan item code number Contract Value: ….......... Loan item code Information Recorded: |
Contract number:...
Supplier's Account: …
Supplier's Bank Name: …
Proposed Amendment Information:
Additional Information: □ Supplier's Bank Name: …无效ealth □ ầu, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP II. DETAILS OF COMMITMENT AMENDMENTS
Supplier's Bank Name: …
Recorded Information
Proposed Amendment Informationnghe comANNEX I.A[31]Economic Content Code
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Serial number |
Industry Code |
Tax Code, Project Codeon Foreign Currency Code |
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Loan item code N |||Independence - freedom - happinessKT |
Budget Level Codeof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairst, NS |
Loan item code DATE... MONTH... YEAR |
III. AMENDED COMMITMENT AMOUNT INFORMATION KT |
Loan item code Budget Level Code |
Source code State Budget |
Code Economic Content Code |
Loan item code BUDGETARY UNIT |
Project Code NS |
Loan item code DATE... MONTH... YEAR |
III. AMENDED COMMITMENT AMOUNT INFORMATION KT |
Loan item code Budget Level Code |
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…):…đượ financial State Budget |
Code Economic Content Code |
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Foreign Currency Symbol
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Serial number |
Loan item code N |||Independence - freedom - happinessKT |
Committed Amount |
Loan item code DATE... MONTH... YEAR |
Loan item code Environment KT |
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…):…đượ Proposed Adjustment Amount Adjusted Amount After Amendment |
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…):…đượ financial State Budget |
Original Currency Amountperiodi tệ |
Amount in Words: |
Number organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Day ...hcouncillORS Article c Qu无效ealth |
Month ... |
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Increase |
Reduced |
Note: Instructions for filling out the form "Commitment Amendment Information Sheet" (FORM C2-13/NS)ệ |
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Nguyenêocess xệ |
VND |
Amount of proceeds from liquidation paid to the State Budget Borrowed from whom |
VND |
NguyenBB 1.2 Borrowed from whom |
VND |
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The Commitment Amendment Information Sheet is an accounting voucher prepared by budget using units to request the State Treasury to adjust committed amounts......................................................................................................................................................
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GUIDELINES FOR RECORDING THE MODEL FORM REQUEST FOR COMMITMENT PAYMENT OF THE STATE BUDGET (FORM C2-12/NS)The request for commitment payment is an accounting voucher prepared by the budgetary unit to request the State Treasury to open an account to draw down the state budget fund for the execution of the contract signed between the budgetary unit and the supplier. Method and responsibility for recording |
- The request for commitment payment must be numbered consecutively within the accounting period, with the number, date, and year of preparation. - Fully record the fiscal year of the commitment payment. |
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- Mark "x" in the corresponding box: Regular expenditure or investment expenditure; in VND or foreign currency. |
of work or delegated by the Director and report the results of implementation to the Director;in- The unit must clearly record all information when preparing the voucher: |
+ Name of the unit requesting commitment payment, code of the unit having relations with the budget/code of the investment project, name of the investment project, State Treasury where the account is opened. |
+ In the section on general information about commitment payment, fully record all contents: Name of the supplier, supplier code, account, bank where the supplier opens the account, contract number, date of signing or the date when the contract becomes effective, frame contract number already committed (if any), value of the contract, amount committed in previous years (if any).in+ In the section on detailed information about commitment payment: Record in detail according to the item code (TM), budget level code, chapter code, economic sector code (Clause), CTMT, DA code, source of funds code, foreign currency symbol committed, amount in original currency and amount converted to VND (record in detail by sub-item - each sub-item recorded on one line). |
Director |
Additionally, this sheet is used to handle year-end adjustments when canceling or transferring commitments to the next year and restoring incorrectly applied commitments.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 BOARDSrom 202No. For units preparing vouchers:
Purpose
- Commitment Amendment Information Sheets must be consecutively numbered within the accounting period, including the date of preparation.development - Full budget year of the commitment should be recorded. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;- Clearly record the following information: requesting unit name (budget using unit), project name (if applicable), state budget code/project code; supplier's name, account, bank, framework contract commitment number, implementation contract number, paper contract number, and contract signing date or effective date.policies5. The list, format, explanation of content, and method for preparing accounting books are specified in Appendix No. 03 "Accounting Book System" issued along with this Circular.No.- In case of general commitment amendment information: Only record the recorded information and proposed amendment information for the required changes, including: supplier's name, code, account, bank code, bank name, paper contract number, and contract signing date or effective date (leave blank for unchanged information).policies- In case of detailed commitment amendment information: Fully record all recorded and proposed amendment information, including: economic content code, budget level code, chapter code, industry code, tax code, project code, budget source code, and foreign currency symbol (if applicable). Record the full amount in original currency (if applicable) and converted to VND (including cases where the commitment is in VND, and if the commitment is in foreign currency without conversion to VND, it does not need to be recorded in this column). Detail each sub-item amount on a separate line, record the total amount in figures and in words.No. tion- In case of commitment amount amendment information: Fully record all recorded information, including: economic content code, budget level code, chapter code, industry code, tax code, project code, budget source code, and foreign currency symbol (if applicable). Record the committed amount in original currency (if applicable) and converted to VND (for foreign currency commitments that have been converted to VND, the converted amount is recorded in the VND column). Clearly record the proposed adjustment increase or decrease amount and the adjusted amount in foreign currency or VND in the corresponding columns. Record the full amount in figures. For the amount in words, record the proposed adjustment amount.policies- Sign and stamp in the designated place., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe accountant signs "Accountant"; for commitment made by the expenditure control department, the expenditure controller signs "Expenditure Controller", and the head of the expenditure control department signs "Responsible" (for provincial State Treasury units, only one expenditure controller is assigned, thus the "Responsible" position is omitted). For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;- Fill in all information in the "State Treasury Records" section., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPBudget using units prepare two copies of the Commitment Amendment Information Sheet, which are processed as follows:ồ+ For regular commitments (excluding regular commitments from the annual budget program), they are kept in the Accounting Department.ồ+ For investment construction commitments and regular commitments from the annual budget program, they are kept in the Expenditure Control Department.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsAdditionally, the Adjustment Form for Commitment Payment Data is prepared in cases of end-of-year processing when canceling or transferring commitment payments to the next year and adjusting to recover erroneously applied commitment payments.policiesi năm khi hủy hoặc chuyNo. n cam kết chi sang năm sau và Điều chỉnh phục hồi số cam kết chi bị áp nhầm.policiesi đơn vị lập chứng từ:No., ngày, tháng, năm lập.development- Ghi đầy đ
specialist of the control department based on the order number assigned by the system when entering the commitment payment into the TABMIS system to notify the budgetary unit for tracking and accounting related items to the committed contract.
* For units preparing vouchers:ớnăm ngân sách thực hiện cam kết chi.
- The Adjustment Form for Commitment Payment Data must be numbered continuously within the accounting period, including the date, month, and year of preparation.No.n đơn vị đề nghị cam kết chi (DVSDNS), tên dự án đầu tư (nếu có), mã DVQHNS/mã dự án đầu tư; tên nhà cung cấp, tài Khoản, ngân hàng của nhà cung cấp, số cam kết chi hợp đồng khung, hợp đồng thực hiện, s
hợp đồng giấy và ngày ký hợp đồng hoặc ngày hợp đồng có hiệu lực.Deputy ministers of ministerial-level agencies, Trường hợp Điều chỉnh thông t
+ If it is investment construction commitment payment, regular commitment payment from the program-target budget, stored in the control department;
- Clearly record the following information: Name of the budgetary unit requesting commitment payment (Budgetary Unit Using State Funds), name of the investment project (if any), code of the budgetary unit using state funds/project code; name of the supplier, account, bank of the supplier, commitment payment number for framework contract, implementing contract, contract number, and date of signing the contract or the effective date of the contract.n chung về cam kết chi: Chỉ ghi thông tin đã hạch toán và thông tin đề nghị Điều chỉnh đối với những thông tin cần Điều chỉnh, bao gồm: tên nhà cung cấp, mã số, tài Khoản, mã ngân hàng, tên ngân hàng của nhà cung cấp, số hợp đồng giấy, ngày ký hợp đồng hoặc ngày hợp đồng có hiệu lực (Các thông tin không Điều chỉnh để trống).No. written contract and the date of signing the contract or the date the contract becomes effective.
- In the case of adjusting general commitment information: Only record the information that has been accounted for and the adjustment request information for the information that needs to be adjusted, including: supplier name, code number, account, bank code, supplier bank name, written contract number, date of signing the contract or the date the contract becomes effective (Information not being adjusted should be left blank).ANNEX I.A[31](if applicable) and the amount in VND (the converted amount in VND should be recorded in the VND column). Clearly state the committed amount.
- In case of adjusting detailed information on payment commitments: Fully record posted information and information requesting adjustment, including: economic content code (TM), budget level code, chapter code, economic sector code (Clause), tax and fee code, project code (if applicable), source of state budget revenue code and foreign currency symbol (if applicable). Record the full amount in original currency (if applicable), the amount converted to VND (including cases where the commitment is in VND, and if the commitment is in foreign currency and cannot be converted to VND, it does not need to be recorded in this column), detail the amount according to sub-item - each sub-item expenditure recorded on one line, record the total amount in figures and in words. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;ternal economic content (TM), budget level code, chapter code, economic sector code (Clause), tax and fee code, project code (if applicable), source of state budget revenue code and foreign currency symbol (if applicable).ANNEX I.A[31]health economics (Clause), CTMT code, DA code (if any), source of state budget funds and foreign currency symbol (if any). Record the full amount in original currency (if any), the amount converted to VND (including cases where it is committed to be paid in VND, and if committed to be paid in foreign currency without conversion to VND, it does not need to be recorded in this column), record the detailed amount according to sub-item - each sub-item recorded on one line, total amount recorded in figures and in words.development- Item
- In case of Article adjusting information about the committed expenditure amount: Record all accounting information, including: health economics content code (TM), level code of the state budget, chapter code, economic sector code (Clause), CTMT code, DA code (if any), source of state budget funds and foreign currency symbol (if any) and the amount in VND ( gin case the committed expenditure is in foreign currency and converted to VND, the converted amount in VND is recorded in the VND column). Clearly record the committed expenditure amount, proposed adjustment increase or decrease, and the amount after adjustment in foreign currency or VND in the corresponding columns. Fully record the amount ingen currency (if applicable) and the amount in VND (in cases where the commitment is in foreign currency and converted to VND, the converted amount in VND is recorded in the VND column). Clearly record the proposed adjustment increase or decrease amount and the amount after adjustment in foreign currency or VND in the corresponding columns. Fully record the amount.êocess xệ (if any) and the amount in VND (trconverted to VND is recorded in the VND column). đed out VND as recorded in the VND column). Write out the amount clearly.2013 of the Government detailing and guiding the implementation of the Price Law; committed expenditure,on adjustment proposal for increasing or decreasing and the amount after adjustment in foreign currency or VND in the corresponding columns. Fully record the amount inlogoArticle number. For the amount written in words, record the proposed adjustment amount.
- Sign and stamp in full at the designated place.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu fully in the designated place.
* Independence - freedom - happinessNo.- Adjustment Forms for Commitment Data must be consecutively numbered within the accounting period, including date, month, and year of preparation.
- Record the actual fiscal year for fulfilling the commitment spending.policies tment”, the head of the accounting department signs the title “Accountant-in-Charge”; for commitments to be paid out by the controlling department, the controlling officer signs the title “Controller”, and the head of the controlling department signs the title “Responsible Officer” (for State Treasury units at the district level, only one controller officer is assigned, thus omitting the "Responsible Officer" title).developmentm control over expenditures, the expenditure control officer signs the title “Controller”; the head of the expenditure control department signs the title “Responsible Officer” (except for State Treasury units at the district level where only one expenditure control officer is assigned, the "Responsible Officer" title is omitted).developmentom the "Responsible Officer" title. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.om the "Responsible Officer" title).
- Fill in all information in the "State Treasury Records" field.
Transfer of vouchers
The budgetary unit prepares two copies of the Adjustment Voucher for Commitment Payments, each copy of the voucher is processed as follows:
+ If it is a regular commitment payment (excluding regular commitment payment for program objectives budget), it is stored in the accounting department;
+ If it is a regular commitment payment (excluding regular commitment payments from the regular budget program Target), retain it in the accounting department;ê+ If it is a regular commitment payment (excluding regular commitment payments from the regular budget program Target), retain it in the accounting department;
+ If it is a commitment payment for investment construction, or a regular commitment payment from the regular budget program Target, retain it in the controlling department.developmentt chi còn được lập trong trường hợp xử lý cu
- One copy is kept by the unit.
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