Circular No. 51/2023/TT-BTC guiding the preparation of the state budget estimate for 2024 and the financial-plan-budget plan for the three-year period 2024-2026.

CIRCULAR
Guidelines for preparing the state budget estimate for 2024,

financial plan - state budget for three years 2024-2026

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

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

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

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

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 21/CT-TTg dated June 10, 2023 of the Prime Minister on building the socio-economic development plan and the state budget estimate for 2024;

At the proposal of the Director of the State Budget Department,

The Minister of Finance issues this Circular guiding the preparation of the state budget estimate for 2024 and the financial plan - state budget for three years 2024-2026.

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides certain contents regarding the assessment of the implementation of state budget tasks in 2023 and three years 2021-2023; the preparation of the state budget estimate for 2024 and the financial plan - state budget for three years 2024-2026.

Article 2. Applicability

1. State agencies, political organizations, and political-social organizations;

2. Social-professional organizations, social organizations, and social-professional organizations supported by the state budget according to assigned state tasks;

3. Public service units;

4. Other organizations and individuals related to the state budget.

Chapter II

EVALUATION OF THE IMPLEMENTATION OF STATE BUDGET TASKS IN 2025

STATE BUDGET FOR 2023 AND THREE YEARS 2021-2023

Article 3. Basis for evaluation

1. Resolutions of the National Assembly, the Government, People's Councils at all levels, and management directives of competent authorities on the state budget estimate for 2023:

a) Resolutions of the National Assembly on the five-year plan for the period 2021-2025 including Resolution No. 16/2021/QH15 dated July 27, 2021 on the Socio-Economic Development Plan for 2021-2025; Resolution No. 23/2021/QH15 dated July 28, 2021 on the National Financial Plan and Public Debt Management Plan for 2021-2025; Resolution No. 29/2021/QH15 dated July 29, 2021 on the Medium-Term Public Investment Plan for 2021-2025; Resolution No. 31/2021/QH15 dated November 26, 2021 on the Economic Structural Adjustment Plan for 2021-2025.

b) Resolutions of the National Assembly No. 68/2022/QH15 dated November 10, 2022 on the Socio-Economic Development Plan for 2023; No. 69/2022/QH15 dated November 11, 2022 on the state budget estimate for 2023; No. 70/2022/QH15 dated November 11, 2022 on the allocation of the central government budget for 2023; No. 43/2022/QH15 dated January 11, 2022 on fiscal-monetary policies supporting the Recovery and Development Program (Resolution No. 43/2022/QH15).

c) Resolutions of the Government: No. 01/NQ-CP dated January 6, 2023 on main tasks and solutions to implement the Socio-Economic Development Plan, state budget estimate, and improve business environment and national competitiveness in 2023 (Resolution No. 01/NQ-CP); No. 11/NQ-CP dated January 30, 2022 on the Recovery and Development Program and implementation of Resolution No. 43/2022/QH15 of the National Assembly on fiscal-monetary policies supporting the Program (Resolution No. 11/NQ-CP) and resolutions of regular monthly meetings of the Government.

d) Decisions of the Prime Minister and Chairmen of People's Committees at all levels on allocating the state budget estimate and capital investment plans from the state budget; decisions on supplementary budgets during the execution of the state budget in 2023 (if any).

e) Resolutions of People's Councils, Decisions of People's Committees, and Directives of Chairmen of People's Committees at all levels on main tasks and solutions to guide the implementation of socio-economic development plans and local state budget estimates for 2023.

f) Circular No. 78/2022/TT-BTC dated December 26, 2022 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2023 (Circular No. 78/2022/TT-BTC).

2. Other documents:

a) Documents of competent authorities on tax, fee, and surcharge collection systems; policies on tax, fee, and surcharge deferral, exemption, reduction, and measures to support businesses and people; provisions on reducing and saving regular expenditures (if any) affecting the implementation of revenue and expenditure tasks of the state budget in 2023.

b) Conclusions and recommendations of inspection, audit, and administrative reform supervision agencies, financial management, state asset management, complaint resolution, thrift, waste prevention, and anti-corruption agencies related to revenue and expenditure activities of the state budget.

Article 4. Evaluation of the situation of the task of collecting State budget revenue in 2023

1. Principles for evaluation:

Implement in accordance with the provisions of the Law on State Budget Revenue and Expenditure, tax laws, fee and charge regulations, and directives and management measures for State budget revenue issued by competent authorities; do not evaluate the collection of State budget revenue from fees that have been transferred to service prices under the Law on Fees and Charges, deductions for state agencies, or retained fees from service activities conducted by public service units and organizations assigned by competent state authorities.

Ministries, central agencies, and localities shall review and assess factors affecting the ability to collect State budget revenue in the first six months of 2023 and forecast the ability to collect in the last six months of 2023, focusing on clarifying advantages and difficulties; propose solutions to strive to complete the highest possible State budget revenue estimate decided by the National Assembly and People's Councils at all levels.

2. Content of evaluation:

a) Evaluate and analyze the causes affecting the increase or decrease in State budget revenue in 2023, paying particular attention to:

- Factors influencing business operations, services, and import-export activities of enterprises and economic organizations in each sector; production volume and consumption, selling price, profit of key goods and services in the locality; impact of crude oil price fluctuations, input material costs, food prices, input material prices for agricultural production, other agricultural products, stock market fluctuations, real estate market fluctuations; projects that have completed their tax incentive period and the potential to implement expansion and new investment projects.

- Specifically calculate factors increasing or decreasing revenue due to changes in tax laws and regulations; extension of deadlines for Value Added Tax, Corporate Income Tax, Personal Income Tax, and land lease payments in 2023 according to Decree No. 12/2023/NĐ-CP dated April 14, 2023 of the Government; implementation of the phased reduction of taxes to fulfill international economic integration commitments.

b) Collection efforts and recovery of overdue tax debts in the first six months of 2023; forecast results of recovering overdue tax debts in the last months of 2023 (compared to assigned targets if applicable) and estimated total tax debt as of December 31, 2023. Results of implementing the recommendations of the State Audit Agency, supervisory bodies, and decisions to recover taxes made by tax authorities when performing inspection and examination tasks; recommendations (if any).

c) The situation of refunding Value Added Tax and the expected amount of funds for VAT refunds to be implemented in 2023 based on policies and actual occurrences; report to competent authorities to supplement funding for VAT refunds (if necessary) to ensure timely and strict refunds according to legal regulations; post-refund supervision, inspection, and prompt recovery of improperly refunded VAT; recommendations (if any).

d) Evaluation of the implementation of refunds of taxes, late payment penalties, and fines paid in excess according to legal provisions (excluding VAT refunds) based on criteria such as the amount refunded, number of case files reviewed for refunds, number of refund decisions made according to regulations, difficulties encountered, and recommendations for policy mechanisms, management technology, and organizational coordination during implementation (if any).

đ) The situation of State budget revenue from land (land use fees and land lease payments) under land laws and Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly on piloting certain policies to resolve difficulties and backlog in managing and using defense and security lands combined with labor production and economic construction activities (Resolution No. 132/2020/QH14), Decree No. 26/2021/NĐ-CP dated March 25, 2021 of the Government guiding Resolution No. 132/2020/QH14;

e) The situation of State budget revenue from the disposal and reorganization of houses and land according to Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government on the reorganization and disposal of state assets, Decree No. 67/2021/NĐ-CP dated July 15, 2021 of the Government amending and supplementing Decree No. 167/2017/NĐ-CP, and other relevant laws;

g) The situation of State budget revenue from leasing rights to exploit, transferring exploitation rights to infrastructure assets for a limited time, State budget revenue from managing and using infrastructure assets invested and managed by the State without being counted as state capital in enterprises, exploiting land and water surfaces (after deducting related expenses);

h) Evaluation of the implementation of revenue from ownership conversion of enterprises and public service units, revenue from the transfer of state capital and surplus capital exceeding the registered capital in enterprises according to Decree No. 148/2021/NĐ-CP dated December 31, 2021 of the Government on the management and use of revenue from ownership conversion of enterprises and public service units, revenue from the transfer of state capital and surplus capital exceeding the registered capital in enterprises (Decree No. 148/2021/NĐ-CP).

i) Results of cooperation between ministries, central agencies, and localities in managing, resolving difficulties, and obstacles in State budget revenue collection, auctioning state assets, land use rights auctions, and organizing inspections, examinations, urging recovery of tax arrears, preventing revenue loss, and combating transfer pricing; existing issues, difficulties, and solutions to overcome them.

k) The situation of fee and charge collection according to the Law on Fees and Charges (evaluate collected fees and charges according to regulations; fees collected into the State budget); administrative penalty revenue, fines, confiscations, and other State budget revenues in 2023 according to the Law on Administrative Penalties and related legal documents.

l) The situation of implementing aid receipts in the first six months and the forecast for the whole year of 2023.

Article 5. Evaluation of the Implementation of the State Budget Revenue Task for the 2021-2023 Period

Based on the final accounts of 2021, implementation in 2022, and estimated implementation for the whole of 2023, evaluate the implementation of the State budget revenue task for the 2021-2023 period compared to the five-year target and plan for the 2021-2025 period as per the Resolution of the National Assembly and People's Councils, detailing each source of revenue from land use fees, lottery revenues, dividends and post-tax profits, remaining domestic revenue (excluding land use fees, lotteries, dividends and post-tax profits), import-export revenue, and aid (if any); clarify achievements, limitations, and causes (objective and subjective); lessons learned; context and recommendations for mechanisms, policies, and management of State budget revenue in the future.

Article 6. Evaluation of the Implementation of the Investment Development Expenditure Task in 2023

1. Evaluate the implementation and organization of the investment development expenditure (IDDE) budget for 2023 (excluding credit tasks and national target programs)

a) For annual IDDE budgets within the scope of the Law on Public Investment (excluding tasks implemented according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP)

- IDDE for programs and projects

+ The situation of allocation and assignment, adjustment, and supplementary IDDE budget from the State budget for 2023 (if any), detailed by each area of expenditure, including: deadline for allocation and assignment of plans to project owners; results of budget allocation to recover State budget funds advanced and settle construction debts arising before January 1, 2015, as stipulated in Clause 4, Article 101 of the Law on Public Investment; difficulties, obstacles, and recommendations for adjusting mechanisms and policies and in implementation.

+ The implementation of the IDDE budget for programs and projects from the State budget in 2023 (including transfers from previous years to 2023 as prescribed), detailed by each area of expenditure, including:

Public investment programs and projects: Disbursement of capital up to June 2023, forecasted ability to implement until January 31, 2024; detailed by each source of capital (including: for IDDE of local budget with detailed sub-tables by project groups in sectors and fields; central budget support with targeted foreign and domestic funds); with detailed tables for each project, data on approved total investment amount, cumulative paid capital up to the end of 2022, 2023 capital plan - including additional and adjusted capital and estimated implementation in 2023, accompanied by explanations.

For IDDE from proceeds of selling assets on land, transferring rights, and changing land use purposes: the situation of collection, submission to the budget, and implementation of the IDDE budget for 2023 from these sources.

Evaluate the handling of construction debts arising before January 1, 2015, from the State budget as stipulated in Clause 4, Article 101 of the Law on Public Investment and recovery of advanced capital up to December 31, 2022; estimated handling in 2023; forecasted construction debts and unrecovered advances to December 31, 2023 (detailed by project).

- IDDE under public-private partnership forms as prescribed in Decree No. 69/2019/NĐ-CP dated August 15, 2019 of the Government on the use of state assets to pay investors when implementing construction-transfer projects; difficulties, obstacles, reasons, and recommendations.

- Impact on the State budget of converting public-private partnership projects to public investment projects and impact on the State budget (if any), and supplementation of the IDDE budget from the State budget for 2023 (if any).

- Finalization of public investment capital for completed projects, specifying: number of projects that have been approved for finalization of public investment capital for completed projects and remaining public investment capital not allocated for payment compared to the value of the approved finalization of completed projects by competent authorities; number of projects using public investment capital that have been completed but not finalized according to regulations by the end of June 2023, forecasted by the end of 2023; reasons and solutions for handling.

b) Evaluate the implementation and organization of the IDDE budget according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP (excluding credit tasks) by each program and project, each area of expenditure:

- Situation of allocation, assignment, and supplementary budget (if any) and implementation of IDDE in 2023 from the Economic Recovery and Development Program (including recovered funds from those reallocated to medium-term tasks 2021-2025 in 2022).

- Based on the forecasted implementation in 2023, evaluate the overall implementation of investment tasks under the Economic Recovery and Development Program for the two years 2022-2023, compared to the targets and plans according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP; achievements; limitations, reasons, and recommendations (if any).

c) Evaluate the implementation of adjustments between tasks and projects using medium-term public investment plans and tasks and projects using funds from the Economic Recovery and Development Program during the implementation of the State budget capital investment plan for 2022, 2023; difficulties, obstacles, and recommendations (if any).

2. Evaluation of the Implementation of the State Credit Task in 2023:

a) For annual credit tasks (excluding tasks implemented according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP)

Situation of implementation of the preferential State credit investment plan and policy credit for the first six months, estimated implementation for the whole of 2023 (funding mobilization, issuance of government-guaranteed bonds; credit growth, disbursement, repayment of principal, outstanding loans; State budget subsidy for interest and management fees,...); administrative reform in loan approval procedures.

b) For credit tasks according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP

- The situation regarding the allocation, supplementation of budget estimates, guidance, and payment of interest rate support for commercial banks lending at subsidized interest rates to enterprises, cooperatives, and individual businesses in accordance with Decree No. 31/2022/NĐ-CP dated May 20, 2022 of the Government on interest rate support from the State Budget for loans taken by enterprises, cooperatives, and individual businesses (Decree No. 31/2022/NĐ-CP);

- The situation regarding the allocation, supplementation of budget estimates, guidance, disbursement of credit packages for loans to support job creation; students and trainees; private preschools and primary schools; individuals borrowing to purchase or lease social housing; constructing new or renovating and repairing houses under social housing policies; implementing the National Target Program on Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030.

- Based on the forecast of the implementation situation in 2023, provide an overall assessment of the implementation of the budget estimates for tasks in the two-year period 2022-2023 compared to the targets and plans set out in Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP (achievements; shortcomings, causes, and recommended solutions if any).

3. The situation regarding the implementation of state budget investment expenditures outside the scope of the Public Investment Law (investment spending under the Law on Management and Use of State Capital for Business Operations at Enterprises, and tasks according to decisions of competent authorities):

Evaluate the situation of budget estimate allocation, assignment, and implementation in the first six months, forecast the possibility of full-year implementation in 2023; difficulties, causes, and recommendations (if any).

4. The situation regarding socialization in 2023:

Evaluate the implementation situation in 2023 concerning total resources and resource structure for socialized investment by sector and field; the number of facilities invested from socialized resources; achievements; shortcomings, causes, and recommendations (if any).

5. Evaluate the difficulties and challenges encountered in implementing laws on public investment, including recommendations regarding legal grounds for arranging and implementing state budget investment expenditures.

Article 7. Evaluation of the Implementation of State Budget Investment Expenditures over Three Years 2021-2023

Based on the evaluation of the full-year implementation in 2023, conduct a cumulative assessment of the results of implementation over three years 2021-2023 compared to the five-year plan for the period 2021-2025; specifically:

1. For annual state budget investment expenditures within the scope of the Public Investment Law (excluding tasks implemented according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP)

a) Cumulative figures for planned and actual state budget investment expenditures over three years 2021-2023 compared to the mid-term plan assigned by the competent authority for the period 2021-2025, detailing the sources of balanced state budget revenue, supplementary state budget revenue with specific purposes, foreign capital (including both loan and grant funds), domestic capital - if applicable. Clarify the allocation of state budget revenue for the period 2021-2023 compared to the 2021-2025 mid-term plan assigned by the competent authority, proposed additional mid-term plan requirements, and proposed handling measures.

b) The number of projects with outstanding construction debts that have been compiled and allocated funding in the mid-term public investment plan for the period 2021-2025, the situation of funding allocation over three years 2021-2023 to address construction debts, and the projected allocation for the remaining years 2024-2025. The number of projects that have been implemented but still have outstanding construction debts but were not reported in the mid-term plan, newly generated (if any), and proposed measures to address construction debts of these projects.

c) Cumulative figures for advance payments compiled in the mid-term public investment plan for the period 2021-2025, the situation of funding allocation over three years 2021-2023 to recover advance payments, and the projected allocation for recovery in the remaining years 2024-2025. Advance payments that have occurred but were not included in the mid-term public investment plan (if any), and proposed measures to address them.

d) Cumulative figures for the implementation of plans for support development expenditures over three years 2021-2023 compared to the mid-term plan assigned by the competent authority for the period 2021-2025, detailing each support program and policy; difficulties, and recommendations if any.

2. For annual credit tasks (excluding tasks implemented according to Resolution No. 43/2022/QH15 and Resolution No. 11/NQ-CP)

The situation regarding the implementation of preferential state credit and policy credit plans over three years 2021-2023 (funding mobilization, issuance of government-guaranteed bonds; credit growth, disbursement, principal repayment, outstanding loans; state budget subsidy for interest and management fees; achievements; difficulties, causes, and corrective measures).

3. The situation regarding state budget investment expenditures outside the scope of the Public Investment Law (investment spending under the Law on Management and Use of State Capital for Business Operations at Enterprises, and tasks according to decisions of competent authorities):

Evaluate the implementation situation over three years 2021-2023, specifying the approved funding amount by the competent authority; the allocated funding amount; the executed funding amount; the remaining funding amount to be allocated in the years 2024-2025; achievements, difficulties, causes, and recommendations (if any).

4. The situation regarding mechanisms and policies for socialization over three years 2021-2023 compared to the assigned plan for the period 2021-2025 (detailing total resources and resource structure for socialized investment by sector and field; the number of facilities invested from socialized resources by sector and field; achievements; difficulties, causes, and corrective measures).

Article 8. Evaluation of the implementation of regular expenditure tasks for the year 2023 and the three-year period from 2021 to 2023

1. Ministries, central agencies, and localities shall focus on evaluating the implementation of regular expenditure tasks for the year 2023, including the following contents:

a) The situation of implementing the allocation, budget assignment, and execution of the regular expenditure budget for the first six months of the year, and the forecast of the entire year 2023, detailed by each assigned expenditure field. For regular expenditure tasks in the fields of security and defense, which apply the mechanism for using regular state budget funds according to the approval of the competent authority, the units shall evaluate the implementation according to the regulations, including reporting specifically the name of the task, time, and approved funding, the special nature, advantages, difficulties, and recommendations (if any).

b) Evaluation of the completion of conditions and procedures, capability, and progress in submitting to the competent authority for supplementary budget estimates for the year 2023 (if applicable) for tasks expected to arise in 2023 but not allocated in the initial budget, requiring supplementary funding from the sources specified in Clause 10, Article 3 of Resolution No. 70/2022/QH15 dated November 11, 2022 of the National Assembly on the allocation of the central budget for 2023.

c) Results of implementing targets, tasks, programs, projects from regular state budget expenditures in the first six months of the year, and the forecast for the entire year 2023; difficulties and obstacles, and proposals for measures to address mechanisms and policies in the organization and implementation, specifically:

- Reviewing and determining tasks, policies, and systems that have ended or expired; recommending supplements and amendments to tasks, policies, and systems that are inconsistent with reality.

- The situation of reducing the establishment, reform, and restructuring organizational structures: Achievements in the first six months of the year, estimated for the entire year 2023, detailed by each target and task at Resolution No. 18-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the 12th Central Committee (Resolution No. 18-NQ/TW), Conclusion No. 28-KL/TW dated February 21, 2022 of the Politburo on reducing the establishment and restructuring the cadre and civil servant workforce (Conclusion No. 28-KL/TW), Conclusion No. 40-KL/TW dated July 18, 2022 of the Politburo on enhancing the effectiveness of management of the establishment by the political system during the 2022-2026 period (Conclusion No. 40-KL/TW), and related documents of the Government and the Prime Minister.

- Implementation of reform in the public service sector: Results of restructuring, reforming the system, managing, improving quality, and efficiency of activities of public service units in the first six months of the year, estimated for the entire year according to the targets and tasks at Resolution No. 19-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the 12th Central Committee (Resolution No. 19-NQ/TW), Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public service units (Decree No. 60/2021/NĐ-CP), and Circular No. 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance guiding certain contents on the financial autonomy mechanism of public service units; handling assets and finances when reorganizing or dissolving public service units (Circular No. 56/2022/TT-BTC).

2. Ministries, central agencies, and localities shall evaluate the implementation of regular expenditure tasks for the three-year period from 2021 to 2023 as follows:

a) Based on the final accounts of 2021, the implementation of 2022, and the forecast for the entire year 2023, evaluate the cumulative situation of implementing regular state budget expenditure tasks for the three-year period from 2021 to 2023 compared to the five-year targets and plans for the 2021-2025 period according to the resolutions of the National Assembly and People's Councils; focusing on specific targets and tasks approved for implementation during the period and over many years; achievements; existing issues, causes, and recommendations, solutions to overcome them (if any).

b) Evaluate cumulatively the implementation of the situation of reducing the establishment, reform, and restructuring organizational structures; results of restructuring, reforming the system, managing, improving quality, and efficiency of activities of public service units in the three-year period from 2021 to 2023 compared to the targets set out in the resolutions and conclusions of the Central Committee and relevant legal documents; difficulties and obstacles, and recommendations.

Article 9. Evaluation of the implementation of plans, business activities, and national reserve fund disbursement tasks for the year 2023 and the three-year period from 2021 to 2023.

Ministries and sectors managing national reserves shall evaluate the implementation of plans, business activities, and national reserve fund disbursement tasks for the first six months of the year, the possibility of completing the entire year 2023, advantages, difficulties, and issues arising during the organization and implementation of the 2023 plan. Based on the estimated completion of the entire year 2023, evaluate the implementation of the national reserve plan for the three-year period from 2021 to 2023 compared to the targets set in the five-year plan for the period from 2021 to 2025.

Article 10. Evaluation of the implementation of the three national target programs, programs, projects, and other proposals for the year 2023 and the three-year period from 2021 to 2023.

1. For the overall evaluation of the three national target programs.

Based on the State Budget Law, the Investment Law, Decree No. 27/2022/NĐ-CP dated April 19, 2022 of the Government stipulating the management mechanism and organization of implementing the national target programs, decisions of the Prime Minister approving the national target programs, ministries, central agencies, provincial People's Committees under the central government, and budgetary units, state budget users shall evaluate the situation of budget allocation and utilization for the year 2023 and within the period from 2021 to 2023; results of achieving the goals for the period from 2021 to 2023 and the ability to complete the goals for the period from 2021 to 2025 according to each program; advantages, difficulties, and recommendations (if any). In particular:

a) The leading agency of the program shall take the lead and coordinate with component project management agencies to report on the results of establishing and issuing management mechanisms and policies, organizing the implementation of each program; evaluating the allocation and utilization of the state budget, detailing by component projects, investment capital, regular expenses, domestic funds, foreign funds (if any), and compliance with regulations on balancing and allocating counterpart funds of localities.

b) The program management agency (ministries, central agencies, and provincial People's Committees under the central government) shall evaluate the situation of issuing organizational implementation documents for the programs according to the division of authority; allocation and utilization of the state budget (including localities reporting on the state budget supported with targeted purposes from the central budget, local counterpart funds according to regulations), detailing by component projects, investment capital, regular expenses, domestic sources, foreign funds (if any).

Budget-using agencies shall evaluate the situation of allocation and utilization of the state budget, detailing by component projects, investment capital, regular expenses, domestic funds, foreign funds (if any).

2. For regular tasks under the national target programs for the period from 2016 to 2020 that have been approved by competent authorities in the form of programs, projects, and proposals for the period from 2021 to 2025 or until 2030, and allocated budgets, supplemented, or currently being submitted for supplementary funding for the year 2023, ministries and central agencies leading the programs shall report on the issuance of guidance documents and implementation in 2023 according to each program. If foreign funds are used, separately report on the allocation and disbursement for specific objectives and tasks, and any proposed recommendations (if any). Based on the estimated expenditure budget for 2023, evaluate the situation of allocation, distribution, and utilization of the budget for the three-year period from 2021 to 2023 compared to the total amount approved for the period from 2021 to 2025 or until 2030; achievements; existing problems, causes, and recommendations, solutions to address them (if any).

Article 11. Regarding tasks using foreign capital sources

1. Ministries, central agencies, localities shall assess the situation of allocation, assignment, and implementation of the 2023 budget expenditure according to the Agreement or Memorandum already signed, detailing each source of capital (non-repayable ODA funds, ODA loan funds, preferential loan funds, non-repayable aid funds not included in official development assistance support); financial mechanisms, difficulties, obstacles, and recommendations (if any). For non-repayable aid funds, assess the reception of newly generated aid grants not included in the budget, the progress of supplementary budget procedures; assess difficulties and obstacles when assigning medium-term and annual public investment capital budgets without clearly distinguishing between loan capital and aid capital, and propose solutions for implementation.

2. Assess the disbursement results of foreign capital compared with the assigned budget estimates; difficulties regarding ODA disbursement procedures (if any); clarify the reasons for delayed disbursements, responsibilities of ministries, sectors, localities as the main management agencies for investment, responsibilities of the Project Management Board and related agencies; propose solutions to address difficulties during the implementation of programs and projects.

3. Based on the estimated execution of the 2023 budget, assess the implementation of the three years 2021-2023 compared to the mid-term targets and plans for the period 2021-2025 assigned (if any)/or the implementation plan for the period 2021-2025 according to the Agreement or Memorandum already signed; difficulties, obstacles, and recommendations.

Article 12. Regarding agencies and units currently implementing special financial mechanisms and income at the central level approved by authorized bodies

Agencies and units currently implementing special financial mechanisms and income at the central level approved by authorized bodies shall assess the implementation of revenue and expenditure tasks in 2023 and compile the implementation situation over the three years 2021-2023, including:

1. Regarding revenue tasks: Assess retained revenues for 2023, retention ratio (if any), detailing retained fee sources, revenues defined in other specialized laws or legal documents that the State Budget Law and the Law on Fees and Charges have not specified as state budget revenues (hereinafter referred to as business revenues), lawful income as prescribed (if any), and forecast the cumulative balance remaining until the end of 2023.

2. Regarding expenditure tasks:

a) For investment and construction expenditure tasks, detail by each project and funding source (state budget, retained fees, business revenues, other lawful sources).

b) For regular expenditure tasks, detail: salary fund (including grade-based salaries, contributions based on salaries, and additional salary increases under special mechanisms - if any); professional and business expenses, in which detail each funding source (state budget, retained fees, business revenues, other lawful sources) and separately list the content of administrative operation costs, regular maintenance and repair costs, and special activity costs, similar to the costs within the standard and special costs outside the standard of administrative management costs stipulated in Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly (Resolution No. 01/2021/UBTVQH15) and Decision No. 30/QĐ-TTg dated October 10, 2021 of the Prime Minister (Decision No. 30/QĐ-TTg) concerning principles, criteria, and standard allocation rates for regular state budget expenditures in 2022.

Article 13. Evaluation of the Implementation of Revenue Generation for Salary Reform in 2023

Ministries, central agencies, and localities shall evaluate the implementation of policies to generate revenue for salary reform in conjunction with organizational restructuring, reduction of staff establishments, and enhancement of financial autonomy of public service units as stipulated in Article 4 of Circular No. 78/2022/TT-BTC, Decree No. 24/2023/NĐ-CP dated May 14, 2023 of the Government on the basic salary level for cadres, civil servants, public officials, and armed forces personnel, and guiding documents from competent authorities regarding the determination of demand and sources for adjusting the basic salary level for cadres, civil servants, and public officials in 2023; difficulties and obstacles encountered in generating revenue for salary reform in 2023.

Article 14. Evaluation of the Implementation of State Budget Tasks by Provinces and Central Cities in 2023 and the Period 2021-2023

In addition to the requirements specified in Articles 4 through 13 of this Circular, provinces and central cities shall supplement the following evaluations:

1. Financial resource mobilization efforts at the local level to fulfill economic and social development tasks, difficulties, obstacles, and recommendations (if any).

2. Evaluation of the implementation of tax exemption and reduction policies. In cases of revenue shortfalls, localities shall implement according to point b, Clause 7, Article 2 of Decision No. 1506/QĐ-TTg dated December 2, 2022 of the Prime Minister on the allocation of the state budget for 2023 and Clause 7, Article 9 of Circular No. 78/2022/TT-BTC of the Ministry of Finance.

3. The ability to execute the 2023 investment budget, broken down by expenditure areas (including adjustments and supplements during the year as prescribed), detailed as follows: state domestic budget (investment in construction projects, investment from land use fees and lottery revenues, investment from state domestic budget surplus); supplementary targeted funds from the state treasury for the domestic budget from domestic and foreign sources (including loans and non-repayable aid); focusing on evaluating the following aspects:

a) Implementation of annual investment tasks within the scope of the Investment Law (excluding the Economic Recovery and Development Program under Resolution No. 43/2022/QH15)

- Allocation of the budget estimate, handling of outstanding construction debts, and recovery of advance payments for 2023; forecast of remaining amounts at the end of 2023 (if any); recommendations for handling.

- Organization and disbursement of domestic budget investment funds for the first six months of 2023 and evaluation for the entire year 2023.

- Situation of allocation, organization, and disbursement of supplementary targeted investment funds from the state treasury for the first six months of 2023 and evaluation for the entire year 2023.

- Domestic budget deficit for 2023 and investment from this source (if any).

- Increase in revenue and savings in expenditures of the domestic budget (if any).

- Approval, allocation, organization, and disbursement of investment funds from retained revenues according to regulations: fee revenues, retained public service revenues, and other lawful revenues, detailed by expenditure areas.

- The situation of allocation and budget estimates for state budget expenditures from land use fees to invest in local projects and works.

- Collection, expenditure, management, and utilization of lottery revenues for local investment in 2023.

b) Implementation of investment tasks under Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies to support the Economic Recovery and Development Program

Implementation status of assigned tasks, supplementary budget estimates, allocation, organization, and execution, assessment of disbursement capacity by January 31, 2024 for programs, projects, and tasks within the Program, and supplementary budget estimates and disbursement of programs, projects, and tasks outside the Program, accelerated progress; advantages, difficulties, obstacles, and recommendations (if any).

c) Allocation, budget allocation, and disbursement of investment funds for 2023 outside the scope of the Investment Law (if any)

d) Compliance with investment regulations, directives, and telegrams from the Prime Minister in this field;

đ) Expected results.

4. Report on the Implementation of Social Welfare Policies Issued by the Central Government in 2023. Localities shall report in detail the number of beneficiaries (based on the number of beneficiaries in the first half of 2023 to review and determine the estimated number for the whole of 2023), the level of support, and duration of each welfare policy according to regulations to determine specific state budget support needs for implementing centrally issued social welfare policies (calculated based on the basic salary level of 1,490,000 VND/month for the first half of 2023 and 1,800,000 VND/month from July 1, 2023), including:

a) Social welfare policies issued by the central government included in the regular expenditure budget allocation standard for 2022 as per Decision No. 30/2021/QĐ-TTg of the Prime Minister and additional stable policies allocated from the regular expenditure budget of the domestic budget for 2023.

b) Funding for certain policies encouraging and supporting the exploitation and breeding of aquatic products and marine services in distant sea areas; funding to support social insurance contributions for voluntary social insurance participants.

c) Funding for social welfare policies issued by the central government not yet stably allocated in the regular expenditure budget for the domestic budget for 2023 and newly issued policies in 2023 (if any).

Based on the provisions of Decision No. 127/QĐ-TTg dated January 24, 2022 of the Prime Minister on Targeted Support from the State Treasury for the Domestic Budget to Implement Centrally Issued Social Welfare Policies for the 2022-2025 period, the amount of funding already allocated in the 2023 balanced budget to determine the excess or shortfall compared to the 2023 balanced budget allocation.

(Detailed reporting form attached as Form No. 01).

5. Report on the Implementation of Salary Reform in 2023:

a) Estimated salary, allowances, and subsidies for 2023.

b) Additional funding requirement to increase the basic salary to 1,800,000 VND/person/month in 2023.

c) Funding requirement for the implementation of the health allowance policy for grassroots medical workers as per Decree No. 05/2023/NĐ-CP dated February 15, 2023 of the Government (including both 2022 and 2023 requirements).

d) The use of local resources to adjust the minimum wage from July 1, 2023, including: 10% savings from regular expenditures (excluding salaries, allowances, contributions based on salary, items with the nature of salary, and human resource-related expenditures under the system) in the 2023 budget approved by the competent authority; 70% of the actual increase in domestic revenue in 2022 (excluding land use fees, lottery revenues, proceeds from state-owned enterprise shareholding and divestment managed by the locality; advance payments for land lease to compensate, relocate, and develop infrastructure and proceeds from disposing of public assets at agencies, organizations, and units decided by the competent authority to be used for investment according to regulations; fees for rice field protection and development; admission fees for historical sites and world heritage areas; fees for using public infrastructure and service facilities in border gates; environmental protection fees for mineral exploitation; environmental protection fees for wastewater; proceeds from public utility land funds, income from communal assets at communes, and rental, lease-purchase, and sale proceeds of state-owned houses) compared to the 2022 budget assigned by the Prime Minister; retained revenue according to the 2023 regime; surplus from the 2022 salary reform (if any).

(Detailed report form number 02a attached).

6. Report on the situation of using reserve funds for national defense and security tasks, disaster prevention and control, epidemic response, and other urgent tasks not included in the initial budget, including the initial budget allocation, the amount used from the reserve fund and financial reserves (if any) up to June 30, 2023, and the expected usage in the last six months of 2023.

7. Implementation of borrowing and debt repayment of the state budget, including:

a) The outstanding debt at the beginning of 2023, outstanding debt as of June 30, 2023, estimated outstanding debt as of December 31, 2023, detailed by sources of debt (local government bond issuance; re-lending of foreign loans by the Government from each lender and project; state credit for production and business investment; other borrowings).

b) The amount raised up to June 30, 2023, and estimated for the whole year 2023, detailed by purpose of raising (principal repayment, deficit coverage) and by source of capital raised (ODA loaned back, local government bond issuance, other legitimate sources of finance).

c) The implementation of interest and fee repayment up to June 30, 2023, and estimated for the whole year 2023, detailed by interest and fee repayment of domestic borrowings, re-lending of foreign loans by the Government, detailed by each project, program; specifically by each source of repayment (new borrowing to repay old debt, from surplus revenue, increased revenue, expenditure savings).

d) The implementation of principal repayment of borrowings up to June 30, 2023, and estimated for the whole year 2023, detailed by principal repayment of domestic borrowings, principal repayment of re-lending of foreign loans by the Government, detailed by each project, program; specifically by each source of repayment (new borrowing to repay old debt, from surplus revenue, increased revenue, expenditure savings).

(Detailed report form number 03 attached).

8. For provinces and centrally-administered cities that have been issued special fiscal and budgetary mechanisms by the competent authority, provide a specific evaluation of the implementation results of the special fiscal and budgetary mechanisms in the locality (including local policies already issued; impact assessment on the results of revenue and expenditure of the state budget in the locality).

9. Situation of implementing conclusions and recommendations of the State Audit Agency and the Inspectorate.

Article 15. Evaluation of the financial plan for state funds outside the budget in 2023

Ministries, central agencies, and local agencies and units responsible for managing state funds outside the budget shall report on the review, restructuring, merger, cessation of operations, or dissolution of ineffective funds that do not meet their intended purposes, have overlapping objectives, tasks, service targets, or lack independent financial capacity, have overlapping revenue sources, or expenditure tasks with the State Budget; summarize and evaluate the implementation of the revenue-expenditure plan and assigned tasks for six months and the full year 2023 in conjunction with operational effectiveness; difficulties and obstacles arising and proposed solutions.

Article 16. Regarding legitimate revenues of state agencies and public service units retained and not included in the State Budget balance

To have a basis for building the State Budget estimate for 2024 and the financial plan for the three years 2024-2026, ministries, central agencies, and localities shall assess: For the State Budget Surplus/Deficit (SBS/D) Plan for the years 2024-2026, the ministries, central agencies, and localities shall evaluate:

1. Revenues of public service units (excluding State Budget sources), based on which determine the degree of autonomy of each unit; assess retained fee revenues according to the provisions of the law for state management agencies and public service units.

2. The results of implementing tasks funded from the legitimate revenues of state agencies and public service units retained and not included in the State Budget balance in 2023, detailing the expenditure tasks for educational development (specifying retained fee and service revenue sources, development activity fund, borrowing sources, and other lawful sources of the unit), regular expenditure tasks, and expenditure tasks by sector.

Chapter III

BUILDING THE STATE BUDGET ESTIMATE FOR 2024

Article 17. Requirements

1. The State Budget estimate for 2024 shall be built in accordance with the provisions of the State Budget Law, guiding documents of the State Budget Law, and related laws, consistent with the ten-year socio-economic development strategy for the period 2021-2030, five-year plans for the period 2021-2025, goals set forth in Central Resolution decisions; special development mechanisms and policies for certain regions as prescribed; relevant legal documents and directives of competent authorities; having sufficient legal grounds and calculation bases; being consistent with the evaluation of the implementation situation in 2023 and the three years 2021-2023.

2. Ministries and central agencies managing sectors and fields when building the estimate must consider reviewing, integrating, and abolishing overlapping and ineffective social welfare policies; only propose new policies, projects, and tasks when they can be balanced with available resources; fully forecast State Budget needs according to the hierarchical implementation of new policies, systems, and tasks decided by competent authorities. Allocate the estimate to recover advance payments for State Budget expenditures due for recovery within the year as stipulated in Article 50 of the State Budget Law and the Investment Law. Do not allocate the estimate for policies and systems that have not been promulgated.

3. Focus on directing, resolving, and addressing existing financial and budgetary management violations detected and recommended by auditing and inspection agencies immediately during the estimate preparation phase, in accordance with the law.

Article 18. Building the revenue budget for 2024

1. General principles

a) The State budget revenue budget for 2024 must be built in accordance with the provisions of the State Budget Law, the Tax Administration Law, and other tax, fee, and surcharge laws, ensuring that all sources of State budget revenue are collected accurately and fully.

b) Building the revenue budget for 2024 should closely follow economic and social conditions both domestically and internationally, taking into account specific factors affecting increases and decreases in revenue sources due to changes in legal policies on revenue collection, especially policies on tax exemptions, reductions, and extensions of tax payment deadlines that expired in 2023, as well as the implementation of tax reduction and preferential measures to fulfill the Government's commitments in international economic integration with foreign investors.

c) Building the revenue budget must be linked to the vigorous implementation of administrative reform measures and modernization of revenue management work; strengthening management to prevent revenue loss, particularly tax evasion in business and real estate transactions; effectively managing new revenue sources arising from digital economic development and cross-border electronic transactions; intensifying tax inspections and audits to combat transfer pricing, tax evasion, and arrears, and strictly controlling tax refunds.

d) Strive for the domestic revenue budget for 2024, excluding land use fees, lottery revenues, proceeds from state-owned enterprise divestitures, dividends, post-tax profits, and the difference between income and expenditure of the State Bank, to increase by about 5-7% nationwide compared to the estimated actual performance in 2023 (excluding policy-induced revenue changes); the growth rate of revenue at each locality should be consistent with economic growth and new revenue sources in each area, considering enhanced revenue management, prevention of revenue loss, and recovery of tax arrears. The revenue budget from import-export activities in 2024 should increase by approximately 4-6% compared to the estimated actual performance in 2023.

2. Building the Domestic Revenue Estimate:

a) Localities must ensure that the domestic revenue budget for 2024, in addition to meeting the targets and requirements stipulated in Clause 1 of this Article, comprehensively consolidate all newly generated State budget revenue sources within their jurisdiction and exclude non-State budget revenue sources according to established regulations, based on a thorough assessment of actual performance in 2023, the unique characteristics of 2024, and the revenue forecast for 2024 announced by competent authorities.

b) The State budget revenue budget for 2024 must be built based on information systems regarding land and taxpayers; ensuring accurate and comprehensive revenue amounts, tax categories, and revenue sectors for each region, detailing revenue from new projects with significant revenue according to current tax, fee, and surcharge regulations and other State budget revenues; specifying each fee and surcharge according to regulations; adjustments to policies continuing to impact State budget revenue in 2024 and anticipated amendments and supplements to be applied in 2024.

c) All revenue from defense and security land use under the pilot mechanism for defense and security land management; revenue from real estate restructuring, public asset disposal, leasing rights, and time-limited exploitation rights of infrastructure assets; State budget revenue from managing and using infrastructure assets invested and managed by the State without being counted as state capital in enterprises; and revenue from land and water exploitation (after deducting related costs) must be fully budgeted and submitted to the State budget in accordance with legal provisions. Revenue from ownership conversion of state enterprises and public institutions, state equity transfers, and excess capital contributions over charter capital in enterprises must be implemented in accordance with Decree No. 148/2021/NĐ-CP of the Government.

d) Detailed budgets for fee and surcharge revenues (as specified in the Law on Fees and Surcharges) must be itemized according to each revenue source as prescribed.

đ) Other State budget revenues as prescribed by relevant laws (if applicable).

e) For revenues not consolidated into the State budget revenue budget of central ministries, agencies, and localities (fees, service charges, education fees, health service prices, and other lawful revenues retained by agencies and units according to regulations), these agencies and units must prepare separate budgets, explain the basis for calculation, and develop usage plans to submit to higher-level management agencies and report to the same-level finance agencies as required.

3. Building the State Budget Revenue Estimate from Import and Export Activities:

a) Based on forecasts of export and import turnover growth for taxable goods in the context of integration, promoting trade promotion activities, and adjusting product structures, especially traditional products with major revenue contributions and newly emerging products.

b) Considering influencing factors such as expected price fluctuations in domestic and international markets for products with significant State budget revenue; global crude oil price movements; exchange rates between the Vietnamese dong and strategic trading partners' currencies; reduced revenue impacts from implementing tariff reduction schedules under signed Free Trade Agreements and commitments in 2024; levels of trade facilitation and the impact of technical barriers; scale and progress of key investment projects involving raw material and equipment imports; and production plans of domestic oil refineries.

4. Building the Value Added Tax Refund Estimate in accordance with the Value Added Tax Law:

BASED ON THE ACTUAL SITUATION AND ECONOMIC-SOCIAL DEVELOPMENT GOALS IN THE LOCAL AREA; THE PRODUCTION AND BUSINESS PLANS OF EXPORTING ENTERPRISES, THE TOTAL NUMBER OF NEWLY LICENSED PROJECTS AND INVESTED CAPITAL, THE IMPLEMENTATION PROGRESS OF CURRENT INVESTMENT PROJECTS AND NEW INVESTMENT PROJECTS, THE COMPLETION STAGE OF INVESTMENT PROJECTS AND TRANSITION TO BUSINESS OPERATIONS IN THE LOCAL AREA TO CALCULATE ACCURATELY AND TIMELY THE AMOUNT OF VAT REFUNDS EXPECTED TO OCCUR IN 2024 ACCORDING TO CURRENT POLICIES AND NEW POLICIES THAT HAVE BEEN ENFORCED. ESTABLISH THE BUDGET FOR THE AMOUNT OF VAT REFUNDS IN LINE WITH THE REQUIREMENTS TO STRENGTHEN MANAGEMENT, MONITORING, INSPECTION, AND AUDIT AFTER VAT REFUNDS TO ENSURE ACCURACY WITH ACTUAL OCCURRENCES AND POLICIES.

5. The budgeted revenue of the State Budget (including domestic revenue and revenue from import and export activities) needs to predict the portion of tax refunds, late payment penalties, and excess payments that reduce State Budget revenue as stipulated by law.

6. Prepare the budget for non-repayable aid receipts:

THE CONSTRUCTION OF THE 2024 NATIONAL BUDGET REVENUE PLAN FROM FOREIGN GRANTS NEEDS TO BE BASED ON AND CLOSELY FOLLOW THE IMPLEMENTATION OF THE 2023 NATIONAL BUDGET (ALLOCATED BUDGET, FUNDS RECEIVED FROM SPONSORS, FUNDS EXECUTED); DOCUMENTS OF PROGRAMS, PROJECTS, NON-PROJECTS OR GRANTS APPROVED BY THE COMPETENT VIETNAMESE AUTHORITIES; DOCUMENTS ON GRANT COMMITMENTS, GRANT LETTERS, OR INTENTION LETTERS FROM SPONSORS; ACTUAL IMPLEMENTATION PROGRESS, POSSIBLE NEW OCCURRENCES AND IMPLEMENTATIONS IN THE YEAR, AVOIDING SHORTFALLS IN THE BUDGET THAT WOULD REQUIRE ADDITIONAL SUBMISSIONS TO SUPERIOR AUTHORITIES OR UNEXECUTED FUNDS LEADING TO CANCELLATION OR REALLOCATION. THE PROCESS OF BUILDING THE 2024 NATIONAL BUDGET REVENUE PLAN FROM FOREIGN GRANTS MUST DETERMINE THE NATURE OF INVESTMENT EXPENSES AND REGULAR EXPENSES, THE AREAS OF EXPENDITURE, CLEARLY DEFINE FUNDS BELONGING TO THE STATE BUDGET AND SUPPLEMENTARY FUNDS FOR LOCALITIES (IF ANY).

FOR GRANTS RECEIVED IN 2023 BUT NOT INCLUDED IN THE ALLOCATED BUDGET, MINISTRIES, CENTRAL AGENCIES, AND LOCALITIES MUST INCORPORATE THEM INTO THE 2024 BUDGET FOR SUBMISSION TO SUPERIOR AUTHORITIES FOR REVIEW AND DECISION, SERVING AS THE BASIS FOR ACCOUNTING AND SETTLEMENT IN ACCORDANCE WITH REGULATIONS.

ARTICLE 19. BUILDING THE 2024 NATIONAL BUDGET EXPENDITURE PLAN

1. PRINCIPLES OF CONSTRUCTION

a) IN ACCORDANCE WITH THE NATIONAL BUDGET LAW, THE PUBLIC INVESTMENT LAW, AND OTHER RELATED LEGAL PROVISIONS; IN ACCORDANCE WITH THE RESOLUTIONS OF THE NATIONAL ASSEMBLY'S STANDING COMMITTEE AND THE DECISIONS OF THE PRIME MINISTER REGARDING PRINCIPLES, CRITERIA, AND QUOTA LIMITS FOR PUBLIC INVESTMENT FUNDS AND REGULAR NATIONAL BUDGET EXPENSES; MEETING THE REQUIREMENTS FOR BUDGET STRUCTURAL REFORM, THE POLICY OF REORGANIZING THE ORGANIZATIONAL STRUCTURE AND REDUCING PERSONNEL, IMPROVING THE QUALITY AND EFFICIENCY OF PUBLIC SECTOR ACTIVITIES ACCORDING TO THE RESOLUTIONS OF THE PARTY CENTRAL COMMITTEE AND THE SECRETARIAT. ENSURING RESOURCES FOR SALARY REFORM AND SOCIAL INSURANCE POLICIES LINKED TO THE RAPID REORGANIZATION OF THE ORGANIZATIONAL STRUCTURE AND THE REDUCTION OF PERSONNEL ACCORDING TO THE RESOLUTIONS OF THE PARTY CENTRAL COMMITTEE.

b) IMPLEMENTING THE PRINCIPLE OF TRANSPARENCY AND ECONOMY IN ACCORDANCE WITH THE RESOLUTION NO. 74/2022/QH15 OF THE NATIONAL ASSEMBLY ON NOVEMBER 15, 2022, RIGHT FROM THE STAGE OF TASK IDENTIFICATION, ENSURING THE CONSISTENCY OF TASK IMPLEMENTATION FROM THE BUDGET PREPARATION STAGE TO THE DISTRIBUTION, MANAGEMENT, AND USE OF THE NATIONAL BUDGET.

c) CLOSELY MATCHING THE ABILITY TO IMPLEMENT, MINIMIZING THE CANCELLATION OF BUDGETS AND REALLOCATION TO THE NEXT YEAR. BASED ON THE EVALUATION OF IMPLEMENTATION IN 2023, MINISTRIES, CENTRAL AGENCIES, AND LOCALITIES SHOULD REVIEW OVERLAPPING TASKS; CONTINUOUSLY IMPLEMENTING TASKS IN 2024; PRIORITIZE THE ORDER OF IMPLEMENTATION OF NEWLY GENERATED TASKS APPROVED BY SUPERIOR AUTHORITIES ACCORDING TO URGENCY, IMPORTANCE, AND IMPLEMENTATION CAPABILITY, THE NATIONAL BUDGET BUDGET MUST BE CONSISTENT WITH THE ABILITY TO RAISE AND BALANCE RESOURCES (INCLUDING LEGAL SOURCES ACCORDING TO REGULATIONS).

2. BUILDING THE BUDGET FOR PUBLIC INVESTMENT EXPENSES:

a) THE BUDGET FOR PUBLIC INVESTMENT EXPENSES FROM THE NATIONAL BUDGET INCLUDES BOTH ODA FUNDS (SEPARATELY LISTED LOAN FUNDS AND GRANT FUNDS), FOREIGN LOAN FUNDS WITH FAVORABLE TERMS, NON-OFFICIAL DEVELOPMENT ASSISTANCE GRANTS FROM NATIONAL BUDGET REVENUES, LOTTERY REVENUES, REVENUES FROM THE SALE OF STATE CAPITAL IN SOME ENTERPRISES, LAND USE FEES, BUILT ACCORDING TO LEGAL PROVISIONS AND THE ABILITY OF THE NATIONAL BUDGET TO BALANCE RESOURCES IN THE YEAR; CONSISTENT WITH THE FIVE-YEAR PLANS APPROVED BY SUPERIOR AUTHORITIES AND THE PUBLIC INVESTMENT EXPENSES ACCORDING TO THE NATIONAL BUDGET LAW AND OTHER RELATED LEGAL PROVISIONS NOT COVERED BY THE PUBLIC INVESTMENT LAW.

PROPOSE THE ARRANGEMENT OF FUNDS IN ACCORDANCE WITH THE PRIORITY ORDER PROVIDED IN THE PUBLIC INVESTMENT LAW, RESOLUTION NO. 29/2021/QH15 OF THE NATIONAL ASSEMBLY ON JULY 28, 2021, REGARDING THE MID-TERM PUBLIC INVESTMENT PLAN FOR THE 2021-2025 PERIOD, AND RESOLUTION NO. 973/2020/UBTVQH14 OF THE NATIONAL ASSEMBLY'S STANDING COMMITTEE ON JULY 8, 2020, AND DECISION NO. 26/2020/QD-TTg OF THE PRIME MINISTER ON SEPTEMBER 14, 2020, REGARDING THE PRINCIPLES, CRITERIA, AND QUOTA LIMITS FOR MID-TERM PUBLIC INVESTMENT FUNDS FROM THE NATIONAL BUDGET FOR THE 2021-2025 PERIOD. THE LEVEL OF FUNDS ALLOCATED TO EACH TASK MUST BE CONSISTENT WITH THE MID-TERM PUBLIC INVESTMENT PLAN FOR THE 2021-2025 PERIOD, THE ABILITY TO IMPLEMENT AND DISBURSE FUNDS FOR EACH PROJECT, ENSURING DETAILED ALLOCATION AND ASSIGNMENT OF FUNDS TO PROJECTS BEFORE DECEMBER 31, 2023, ADDRESSING THE ISSUE OF PIECMEAL AND SPREAD ALLOCATION, IMPROVING THE EFFECTIVENESS OF FUNDS ALLOCATION AND ASSIGNMENT OF DETAILED PLANS FOR TASKS AND PROJECTS IN ACCORDANCE WITH REGULATIONS.

IMPLEMENT IN ACCORDANCE WITH THE NATIONAL BUDGET LAW REGARDING THE ANNUAL SUPPORT LEVEL OF THE STATE BUDGET FOR LOCAL BUDGETS TO IMPLEMENT MAJOR AND IMPORTANT PROGRAMS AND PROJECTS WITH SIGNIFICANT IMPACTS ON THE ECONOMIC AND SOCIAL DEVELOPMENT OF LOCALITIES, NOT EXCEEDING 30% OF THE TOTAL BASIC CONSTRUCTION INVESTMENT EXPENSES OF THE STATE BUDGET.

b) FOR FOREIGN FUNDS, THE PLANNING MUST BE DETAILED ACCORDING TO LOAN FUNDS AND GRANT FUNDS BY INDUSTRY AND SECTOR; CONSISTENT WITH THE MID-TERM PUBLIC INVESTMENT PLAN FOR THE 2021-2025 PERIOD, THE CONTENT OF AGREEMENTS AND COMMITMENTS WITH SPONSORS, SUITABLE WITH THE PROJECT FINANCIAL MECHANISM AND THE IMPLEMENTATION PROGRESS OF PROGRAMS/PROJECTS, PRIORITY SHOULD BE GIVEN TO PROVIDE SUFFICIENT FUNDS FOR PROJECTS ENDING AGREEMENTS, LOAN AND GRANT COMMITMENTS IN 2024 AND WITHOUT THE ABILITY TO EXTEND.

FOR NEW AGREEMENTS, COMMITMENTS, AND CAMPAIGNS (IF ANY), THEY MUST BE WITHIN THE SCOPE OF 300 TRILLION VND OF FOREIGN FUNDS FOR PUBLIC INVESTMENT FOR THE 5-YEAR PERIOD 2021-2025 ALREADY APPROVED.

c) Based on the amount already collected and spent on state budget investment (SBIT) from the management, use, reorganization, and disposal of state-owned real estate but not yet settled; the amount already paid to the State Treasury in previous years but not used, and the projected revenue to the State Treasury from the management, use, reorganization, and disposal of state-owned real estate in 2024, relevant ministries, central agencies, local agencies, and units shall prepare detailed SBIT expenditure budgets from this revenue according to regulations, including clearly stating completed projects not yet settled due to lack of budget allocation; approved projects using proceeds from selling assets on land and transferring land use rights paid to the treasury but not yet utilized; planned projects to use this revenue arising in 2024; and consolidate these in the SBIT expenditure budget of the ministry, central agency, or local agency for submission to the planning and investment authority and financial authority at the same level for consolidation and submission to the competent authority for decision.

In addition, ministries and central agencies shall prepare separate reports detailing the implementation of plans for managing, using, reorganizing, and disposing of real estate up to 2023, along with plans for managing, using, reorganizing, and disposing of real estate in 2024, projected revenues and payments to the State Treasury in 2024, and expenditures from this source according to the above contents (Ministry of Public Security, Ministry of National Defense shall separately prepare sources of revenue and expenditure tasks according to Resolution No. 132/2020/QH14, Decree No. 26/2021/NĐ-CP guiding Resolution No. 132/2020/QH14, and Decree No. 167/2017/NĐ-CP, Decree No. 67/2021/NĐ-CP amending Decree No. 167/2017/NĐ-CP); submit these reports to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and reporting to the competent authority as prescribed.

d) For the budget for subsidizing interest rates on preferential credit and management fees

Based on the provisions of laws regarding interest rate subsidies and management fees, and the implementation of national credit policies in 2023, predict changes in target groups, policies, and tasks; forecast credit growth, loan balances, capital mobilization, deposit interest rates, lending interest rates, etc., to build the State budget expenditure plan for 2024 in accordance with the State Budget Law, Public Investment Law, and implementing guidelines.

đ) Capitalize the charter capital for policy banks and state financial funds outside the budget; support investment capital for other policy targets according to the Public Investment Law and guiding documents. Entrust state development funds through the Social Policy Bank to provide loans to the poor and other policy targets.

e) Prepare a detailed budget for non-public investment spending outside the scope of the Public Investment Law to implement tasks and responsibilities as stipulated in the Law on Management and Use of State Capital for Production and Business Activities in Enterprises and Government Decree No. 148/2021/NĐ-CP, and state budget expenditures to fulfill government commitments to foreign investors within the projected revenue range.

g) For capital from lawful income of state agencies and public service organizations designated for investment outside the state budget balance

Prepare detailed project budgets for investment spending according to current regulations (detailing sources of fee income, retained business income, development fund for service activities, borrowing sources, and other lawful sources of the unit); submit to the superior management authority for consolidation and reporting to the investment and finance authorities at the same level.

3. Develop plans and State budget estimates for national reserve tasks:

Based on the provisions of the National Reserve Law and implementing guidelines, ministries and central agencies responsible for managing national reserves shall develop plans and budget estimates for purchasing national reserve goods for 2024 consistent with development goals and national reserve planning for the 2021-2025 period, and the ability to balance the state budget. Provide detailed explanations and analyze reasons for goods that were not implemented according to the approved plan in previous years; develop the 2024 plan including additional purchases and necessary continued purchases of goods that were not implemented in previous years; prepare a report form according to Article 4 of Circular No. 145/2013/TT-BTC dated October 21, 2013, issued by the Minister of Finance on national reserve planning and state budget expenditures for national reserves, and Article 28 of this Circular.

4. Develop regular expenditure budget estimates:

Based on the State Budget Law, the Law on Management and Use of Public Assets, and related implementing regulations; Central Committee resolutions, Politburo resolutions, and National Assembly resolutions; Prime Minister's Directive No. 21/CT-TTg on developing economic and social development plans and State budget estimates for 2024; principles, criteria, and standard levels for allocating regular State budget expenditures according to Resolution No. 01/2021/UBTVQH15 of the Standing Committee of the National Assembly and Decision No. 30/2021/QĐ-TTg of the Prime Minister, and State budget expenditure policies, systems, and standards; approved programs and tasks; and the review of 2024 budget revenue and expenditure, ministries, central agencies, and localities shall prepare detailed regular expenditure budgets by sector, ensuring the fulfillment of important political tasks, fully implementing State policies and systems already established, especially those concerning human resource expenditures and social welfare expenditures.

The budget for purchasing fixed assets according to current standards, norms, and management and use regulations for public assets; maintenance and repair costs for fixed assets according to Circular No. 65/2021/TT-BTC dated July 29, 2021, issued by the Ministry of Finance on preparing, managing, using, and settling maintenance and repair costs for public assets.

For tasks related to rehabilitation, upgrading, and expanding projects that have been invested and constructed in accordance with point a, Clause 1, Article 6 of the Law on Public Investment and guiding documents (including the tasks specified in Clause 12, Article 3 of Resolution No. 973/2020/UBTVQH14 of the Standing Committee of the National Assembly), except for the defense and security sectors which shall be implemented in accordance with Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of State budget funds for certain activities in the defense and security sectors and Decree No. 01/2020/NĐ-CP dated May 14, 2020 of the Government amending and supplementing Decree No. 165/2016/NĐ-CP dated December 24, 2016. In cases where competent authorities approve adjustments to relevant policies, such adjustments shall be carried out in accordance with the approved regulations.

For the subsidy funding for persons who have rendered meritorious service to the revolution, based on the forecast prepared according to the documents stipulating the standard subsidy level for 2023, as prescribed in Decree No. 75/2021/NĐ-CP dated July 24, 2021 of the Government on the level of allowances and preferential benefits for persons who have rendered meritorious service to the revolution, Decree No. 131/2021/NĐ-CP dated December 31, 2021 of the Government detailing and providing implementation measures for the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution, and other documents regulating adjustments for 2023 and proposing adjustment levels for 2024. For the funding for retirees supported by the State budget, the forecast is based on the documents stipulating the adjustment for 2023, proposing the adjustment level for 2024, and detailing social welfare services and health services.

b) The regular expenditure budget for 2024 from the State budget of state administrative agencies, the Party, and mass organizations shall be developed in conjunction with the implementation of Conclusion No. 28-KL/TW and Conclusion No. 40-KL/TW of the Politburo; specifically identifying the impact on the increase or decrease in the salary fund and operational expenses in 2024 compared to 2023; ensuring thorough savings in regular expenditures, particularly in the purchase of public assets, travel within and outside the country, use of official vehicles, organization of conferences, seminars, research, surveys, electricity, and fuel.

c) The budget for operational activities in 2024 from the State budget of public institutions shall be developed based on the objectives of reforming public institutions as stipulated in Resolution No. 19-NQ/TW, Resolution No. 01/2021/UBTVQH15, and Decree No. 60/2021/NĐ-CP and Circular No. 56/2022/TT-BTC. Among these:

Do not develop a regular expenditure budget from the State budget to support public services that have completed their pricing and fee schedules by 2023 or are expected to complete them in 2024.

Public institutions under central ministries and agencies that partially self-fund their regular expenditures shall reduce their State budget expenditure budget for 2024 by at least 3% in direct support from the State budget compared to the 2023 budget, and reduce the number of staff positions funded by the State budget in accordance with Resolution No. 19-NQ/TW.

Public institutions under central ministries and agencies whose regular expenditures are fully guaranteed by the State budget shall continue to reduce their direct State budget expenditures by at least 2% compared to the 2023 budget, excluding essential public services guaranteed by the State budget.

d) For regular expenditure budgets not allocated for autonomous management and other special tasks that arise infrequently: central ministries, agencies, and localities shall guide subordinate agencies and units to prepare and consolidate budgets in accordance with laws on the State budget and other relevant laws. Notably, for sporadic repair tasks of fixed assets approved by competent authorities; procurement tasks for equipment, strengthening material bases, enhancing capacity; tasks implementing information technology applications (developing information technology, databases; national common platforms, applications, and services; cybersecurity, etc.), central ministries, agencies, and localities shall detail the approval dossier, approval decision, total funding, implementation period, progress to date (if any); the nature of the capital source and propose handling measures to financial authorities for consolidation and reporting to competent authorities for examination and decision.

Only economic activities

Expenditures for economic activities from road usage fees shall be based on criteria for allocating funds approved by competent authorities. The Ministry of Transport shall propose allocation plans for localities, submitting them simultaneously with the proposal for the State budget expenditure budget for 2024 and the three-year financial plan - State budget 2024-2026 of the Ministry of Transport.

Based on the revenue from administrative penalties in the field of traffic safety implemented by the Police in 2022, the Ministry of Public Security shall propose specific ratios (%) for dividing between the Central State Budget and Provincial State Budgets, along with principles and criteria for allocating supplementary targeted funds (with detailed explanations), to be consolidated and reported together with the State budget estimate for 2024 and the three-year plan 2024-2026 to the Government and relevant authorities as prescribed.

Only activities of state administrative agencies, the Party, and mass organizations shall clearly specify:

The number of staff positions in 2024 (if applicable), the actual number of staff present as of July 1, 2023, and the number of unfilled staff positions according to the 2024 staffing quota. If the 2024 staffing quota has not yet been approved, the 2024 budget shall be developed based on the staffing period 2021-2026 assigned by the Politburo in Decision No. 71-QĐ/TW dated July 18, 2022 on the total staffing of the political system for the period 2022-2026, Decision No. 72-QĐ/TW dated July 18, 2022 on staffing of Party agencies, the Vietnam Fatherland Front, political and social organizations at the central level and provincial and municipal party committees and directly affiliated central-level party committees for the period 2022-2026, Decision No. 73-QĐ/TW dated July 18, 2022 on staffing of ministries, agencies equivalent to ministries, government agencies, organizations established by the Government and Prime Minister, overseas representative offices of Vietnam, central-level public institutions, and people's organizations tasked by the Party and State for the period 2022-2026, Decision No. 75-QĐ/TW dated July 18, 2022 of the Politburo on staffing of People's Courts for the period 2022-2026, Decision No. 76-QĐ/TW dated July 18, 2022 on staffing of the Procuratorial System for the period 2022-2026, and decisions of competent authorities related to this matter.

At the same time, continue to implement reductions in staffing levels for cases that have not achieved the target set out in Conclusion No. 28-KL/TW of the Politburo until the end of 2023, or according to the staffing level in 2023 for cases that have already achieved the target set out in Conclusion No. 28-KL/TW.

Determine the salary fund for rank and grade, allowances based on salary, and contributions according to regulations at the basic salary level of 1,800,000 VND/month (for a full 12 months) guaranteed by the State Budget: The salary fund according to the staffing quota assigned for 2024 shall be determined as above, including the salary fund of the actual number of staff present as of July 1, 2023, based on the salary scale, rank, position; allowances based on salary and contributions according to regulations, and the salary fund of the unrecruited staff (but still within the total assigned staffing quota), calculated based on a monthly salary of 1,800,000 VND and the pay grade coefficient of Class A1 civil servants, allowances based on salary, and contributions according to regulations; reduce the salary fund for cases where continued streamlining of staffing is required. In cases where agencies and units have plans to recruit according to Decree No. 140/2017/NĐ-CP dated December 5, 2017 of the Government on policies to attract and create sources of cadres from outstanding graduates, young scientists, or recruitment of experienced cadres, civil servants, and experts with higher coefficients than the pay grade coefficient of Class A1 civil servants according to the project or approved plan, then determine the additional salary fund for these groups according to the regulations.

Explain the basis for preparing the budget estimate for special expenses not included in investment tasks as prescribed by the Public Investment Law, Resolution No. 973/2020/NĐTVQH14 (legal basis, assigned tasks, tasks approved by competent authorities, content of expenditure, expenditure levels, other related contents) for 2024 in the spirit of thrift and efficiency.

Ministries, central agencies, and localities direct subordinate agencies and units under their management to prepare budgets to ensure funding for the work of building, perfecting, and enforcing laws and monitoring the enforcement of laws as prescribed (including clearly identifying funding for building and perfecting laws as basic investment funding for legal infrastructure according to Decision No. 04/QĐ-TTg dated January 7, 2021 of the Prime Minister promulgating the Implementation Plan for Conclusion No. 83-KL/TW dated July 29, 2020 of the Politburo on the summary of the implementation of Resolution No. 48-NQ/TW dated May 24, 2005 of the Politburo of the Ninth Congress on the Strategy for Building and Perfecting Vietnam's Legal System until 2010, with a view to 2020) and prioritize allocation within the assigned budget to ensure the implementation of this work.

g) Agencies and units build (with detailed explanations), aggregate into the state budget estimates the regular expenditure tasks related to the handling of state assets, restructuring and handling of real estate, conversion of ownership of enterprises, public institutions as prescribed (if applicable). For regular expenditure funds to implement the tasks stipulated in Decree No. 148/2021/NĐ-CP and Circular No. 57/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance guiding certain provisions of Decree No. 148/2021/NĐ-CP, aggregate into the budget estimates for economic activities of the State Budget.

h) For regular expenditures of programs and projects funded by ODA (including loans and grants), preferential loans, and non-reimbursable grants not falling under official development assistance:

Based on agreements and accords already signed and to be signed with donors (for agreements to be signed, only include grant funds), progress in implementing project documents or grants, financial mechanisms (if any) approved by competent authorities, ministries, central agencies, and localities shall establish budget estimates for each program, project, agreement, counterpart funds (if any), detailing according to each source of loan and foreign grant funds, by area of expenditure, disbursement mechanism (implementing revenue and expenditure recording or disbursement according to domestic financial mechanisms); for localities, clearly define which of these funds belong to the Local State Budget and supplementary State Budget funds targeted for localities.

For programs and projects using both allocated State Budget funds and relending funds (for ongoing tasks), the agency responsible for managing the program or project shall guide the preparation and consolidation of budget estimates for each portion of the funds.

For programs and projects involving participation by some ministries, central agencies, and localities, ministries, central agencies, and localities shall prepare budget estimates for expenditures from foreign funds and provide detailed explanations of the basis for allocation, to be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the competent authority for decision-making, and concurrently sent to the main managing agencies of the programs and projects for consolidation and monitoring.

5. Establish the budget for foreign aid expenditures.

Based on the commitment of Vietnam's government to provide aid to foreign governments during the five-year period from 2021 to 2025 (if any), annual commitments with recipient countries, project documents approved by competent authorities, the implementation of budget estimates, the ability to disburse aid funds for programs and projects in 2023, agencies tasked by the government to lead the preparation of aid capital plans shall prepare budget estimates for aid expenditures for each program and project using aid funds, and the consolidated budget estimates for each recipient partner.

6. For political social-professional organizations, social organizations, and social-professional organizations:

a) In cases where the competent authority assigns staffing levels: implement the amount of funding based on the staffing levels assigned by the competent authority, applying the principle of allocating regular State Budget expenditures for state administration and supporting assigned tasks.

b) For other mass organizations ensuring the principles of voluntariness, self-management, self-funding, operating according to their charters and complying with the law: the State Budget supports assigned tasks.

7. For agencies and units currently applying financial mechanisms as prescribed in Article 5 of the State Budget Law or approved by the competent authority:

a) Pursuant to Resolution No. 27-NQ/TW, Resolution No. 01/2021/UBTVQH15, Decision No. 30/2021/QĐ-TTg, and Directive No. 21/CT-TTg dated August 5, 2021 on enhancing the effectiveness of implementation and reforming the financial management mechanism linked with the characteristics of administrative state agencies, these entities shall report specifically on the progress and contents submitted to competent authorities regarding measures to ensure the effectiveness of operations when implementing salary reform according to Resolution No. 27-NQ/TW; report the amount of regular expenditure savings for the years 2021-2023; provide a comprehensive assessment of revenue-expenditure tasks in 2023 and forecast for 2024; prepare the budget for regular expenditure tasks under the approved mechanism when implementing salary reform according to Resolution No. 27-NQ/TW (if already approved), specifically assess the impacts on revenue and expenditure of the unit, and submit to the Ministry of Finance for consolidation and reporting to competent authorities at the same time as building the State Budget estimate.

b) Report the number of positions approved in 2023, the actual number present as of July 1, 2023; the number of contractual workers (if any); the number of positions approved or according to the Project for 2024.

c) Forecast the new salary fund according to the approved mechanism (if any) or as stipulated in Clause 2, Article 3 of Resolution No. 69/2022/QH15; simultaneously report specifically the increases and decreases compared to the current salary fund and the ability to balance from retained sources.

d) Forecast regular expenditures for non-regular tasks, tasks with special characteristics of the agency or unit (outside regular expenditure tasks for organizational operation and regular expenditure tasks calculated based on the norms prescribed in Resolution No. 01/2021/UBTVQH15 and Decision No. 30/2021/QĐ-TTg), detailing the name of the task, approving authority, implementation period, total approved funding, funding source, amount allocated and amount planned to be allocated in 2024.

đ) The level of budget estimate for investment and construction in 2024 shall be implemented in accordance with the provisions of the Investment Law, progress in implementing tasks, and resource capacity.

8. Ministries managing sectors and fields, while preparing the State Budget expenditure estimate for 2024 (the part directly executed by the ministry), shall also proactively request ministries, sectors, and localities to report on the evaluation of the situation and needs to implement mechanisms and policies issued and effective in 2024 by competent authorities, and on this basis, compile and determine the total funding requirements, accompanied by detailed explanations of the calculation bases.

9. Building the budget estimate for national target programs and other programs, projects, and proposals:

a) Based on the State Budget Law, the Investment Law, and on the basis of Prime Minister's Decisions approving, guidance documents of functional agencies, implementation capability during the 2021-2023 period, reported inspection results, central ministries and agencies responsible for main programs shall coordinate with program management agencies and component project management units to build the 2024 State Budget expenditure estimate for each central ministry and agency and each locality, detailing investment and construction expenditure, regular expenditure by each spending area, central government budget, local government budget, integrated program and proposal sources, and other legally raised sources (if any), and send to the Ministry of Finance and the Ministry of Planning and Investment along with the State Budget estimate report for 2024 and the three-year plan 2024-2026 of the agency or unit.

b) For other programs, projects, and proposals: Central ministries and agencies shall base their budget estimates on approval decisions, guidance documents, implementation situations in 2023, and compile them into the regular expenditure budget estimate report for 2024, detailing by each spending area as prescribed by State Budget management regulations, accompanied by specific explanations.

10. Budget estimate for generating sources for salary reform, pension adjustment, social insurance allowance, monthly allowance (part covered by the State Budget), preferential allowance for persons with meritorious service:

a) Central ministries and agencies shall prepare the budget estimate for generating sources for salary reform from regular expenditure savings and a portion of business income according to Resolution No. 27-NQ/TW.

b) Central agencies applying special mechanisms shall prepare the budget estimate for generating sources for salary reform from sources that can be used according to regulations.

c) Publicly funded organizations shall continue to implement solutions to generate sources for salary reform according to Resolution No. 27-NQ/TW, Resolution No. 01/2021/UBTVQH15, Decree No. 60/2021/NĐ-CP, and Circular No. 56/2022/TT-BTC.

d) Localities shall consolidate and report the budget estimate for generating sources to implement salary reform in 2024.

đ) As for pension adjustment funds, social insurance allowances, monthly allowances (part covered by the State Budget), preferential allowances for persons with meritorious service, ministries and agencies shall base their budget estimates on assigned tasks and functions and implement them according to the State regulations.

11. Preparing the budget estimate for implementing the policy of reducing staff numbers:

The preparation of the budget estimate for implementing the policy of reducing staff numbers in 2024 shall be carried out in accordance with Conclusion No. 28-KL/TW, Conclusion No. 40-KL/TW of the Politburo, Government regulations, and implementation guidance documents.

12. Regarding the budget estimate for public services from retained revenue sources: Central ministries and agencies and localities shall prepare the budget estimate for expenditure from retained revenue sources and report to competent authorities according to the form specified in Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP, but not consolidated into the State Budget expenditure estimate of central ministries and agencies and localities.

13. On the basis of the 2024 budget revenue and expenditure inspection book, ministries, central agencies, localities shall build a strict and detailed expenditure budget according to each field specified in the State Budget Law, each task, each directly affiliated budget-using unit; after working with the Ministry of Finance and the Ministry of Planning and Investment, ministries, central agencies, provincial-level cities under the Central Government shall proactively implement the work of formulating allocation plans for the 2024 state budget immediately after the National Assembly decides and the Prime Minister assigns the budget; complete and submit to the competent authority for decision-making on allocation according to each field, assign the budget to budget-using units to ensure completion before December 31, 2023, in accordance with the provisions of the State Budget Law.

Article 20. Building financial plans for state funds outside the state budget

Based on the results of reviewing and evaluating state funds outside the state budget, ministries, central agencies, and agencies, units at the locality level responsible for managing state funds outside the state budget shall forecast plans for restructuring, merging, suspending, or dissolving ineffective funds that do not comply with the law in 2024; prepare financial income and expenditure plans for state funds outside the state budget that continue to operate within their management scope in accordance with the State Budget Law and related laws; attach reports on the 2024 state budget estimates of their agencies or units to the same-level finance agency (including detailed explanations about the beginning balance; new income generated from the state budget level, fundraising, sponsorship, etc., during the year; expenses for tasks during the year; changes in registered capital and operating capital of these funds).

Article 21. Building the state development budget estimate

In addition to general guidelines on the preparation of the state budget estimate as stipulated in current legal documents and this Circular, the preparation and construction of the state development budget estimate need to pay attention to the following main contents:

1. Construction of the State Revenue Estimate:

Localities shall build estimates based on the total of all tax, fee, and other revenues collected on their territory as prescribed in Article 7 of the State Budget Law and relevant laws.

The People's Committee of the province shall direct financial, tax, customs agencies, and coordinate with related agencies at the locality to strictly implement the preparation of the state budget revenue estimate and be responsible before the Prime Minister for the construction of the state budget revenue estimate.

Requirements for actively preparing the state budget revenue estimate, reflecting reality, comprehensively incorporating newly generated revenues on the territory to accurately calculate the budget revenue sources, without leaving room for localities to set revenue targets; analyze and evaluate specifically the impacts on the 2024 state budget revenue estimate by region, revenue sector, item, tax, focusing on assessing the impact of revenue due to the influence of epidemics, natural disasters, and budget effects from implementing policies of tax deferral, exemption, and reduction.

In 2024, continue to stabilize the ratio of distribution of shared revenue and supplementary balance transfers from the central state budget to the local state budget (if any) as in 2023. Base on the percentage ratio of shared revenue distribution between the central state budget and the local state budget (the share enjoyed by the local state budget) approved by the National Assembly and the Provincial People's Council in the 2023 budget estimate to determine the 2024 local state budget revenue estimate for each level of local government in compliance with the State Budget Law and related guiding documents.

2. Regarding the construction of the balanced local state budget expenditure estimate, local People's Committees at all levels shall take the initiative:

Build the local state budget expenditure estimate based on the shared revenue enjoyed according to the classification mentioned above, the supplementary balance from the central state budget to the local state budget determined by the assigned budget for 2023 (if any), the supplementary amount from the central state budget for implementing the basic salary of 1,800,000 VND/month (if any) for the entire 2024 after using the salary reform fund according to the regulations of the locality, including targeted supplements for localities piloting certain special mechanisms and policies according to the Resolution of the National Assembly. Base on the target of the socio-economic development plan for the 2021-2025 period, closely aligning with the socio-economic development goals and tasks of the locality in 2024; estimate the implementation of the revenue and expenditure tasks of the locality in 2023 to build a detailed local state budget expenditure estimate according to the fields specified in the State Budget Law, ensuring priority allocation of sufficient budget for the implementation of committed projects and tasks, and established policies.

At the same time, implement the following main contents:

a) Allocate the budget estimate for salary reform according to Resolution No. 27-NQ/TW and related guiding documents (if any).

b) Regarding the construction of the investment and construction expenditure estimate from the balanced local state budget

Based on the provisions of the Public Investment Law; Decision No. 973/2020/UBTVQH14 of the Standing Committee of the National Assembly; build the 2024 public investment expenditure estimate, detailing the balanced local state budget source (including centralized domestic construction investment, investment from land use fees, investment from lottery proceeds, investment from excess local state budget surplus (if any); the estimate of expenditures for projects using foreign capital (loans, aid), on this basis allocate sufficient counterpart funds under the responsibility of the locality.

Allocate funds to fully and promptly settle debts due when they become due. Allocate sufficient funds to implement inter-regional linkage projects and important projects with widespread impact that the locality has committed to allocate counterpart funds according to regulations.

Allocate the budget estimate for investment and construction from land use fees, prioritizing investment in economic and social infrastructure projects, the National Target Program on New Rural Development.

For lottery revenue sources: Localities shall prepare budgets closely reflecting lottery revenue (including revenue from lottery computer games) and continue to allocate all lottery revenue for investment in socio-economic development (ĐTPT), prioritizing education and training, vocational training (including investment in purchasing teaching equipment to support the new general education textbook program) and healthcare; the remainder shall be allocated to prioritize important and urgent tasks in the socio-economic development investment plan (NSĐP) and the National Target Program on New Rural Development.

For the use of ticket revenue from participating in casino games: Localities permitted by competent authorities to pilot allowing Vietnamese citizens to play at casino businesses shall use the revenue from ticket sales for participation in casino games to fund socio-economic welfare objectives, community services, ensuring social security and public order, with at least 60% allocated to education, training, vocational training, and healthcare according to Clause 3, Article 5 of Circular No. 102/2017/TT-BTC dated October 5, 2017, issued by the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017, of the Government on casino business operations.

c) Payment of interest, fees, and other expenses: Budget preparation should include a separate item for these payments, ensuring timely and full payment of maturing debts; accompanied by detailed explanations of payment levels according to each source of borrowing (if applicable), including foreign government loans transferred to localities, development credit, and issuance of local government bonds.

d) Supplementing the local financial reserve fund; determining the amount assigned in the 2023 budget.

đ) Provisioning the NSĐP in accordance with the Law on State Budget (from 2-4% of total balanced budget expenditure - excluding supplementary funds from the central state budget for implementing programs, projects, tasks, and social welfare policies issued by the central government and the budget deficit of the NSĐP).

e) Regarding the preparation of the regular expenditure budget of the NSĐP

The remaining portion of the NSĐP budget (after allocation for socio-economic development investment, debt interest and fee payments, supplementing the financial reserve fund, and provisioning) shall be allocated for regular expenditures of the NSĐP. Localities shall reduce the budget for state agencies and public service units based on streamlining staffing, reorganizing administrative structures, and reforming public service units in 2024, determined based on cumulative results up to 2023, the targets set out in Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW, and Decree No. 60/2021/NĐ-CP, with the reduction in staffing levels determined according to the staffing assignment decision of the competent authority (if applicable).

3. On preparing the supplementary budget from the central state budget for the NSĐP to implement social welfare policies issued by the central government

Localities shall prepare the supplementary budget from the central state budget for the NSĐP to implement social welfare policies issued by the central government in 2024, following the guidance provided in Point 4, Article 14 of this Circular, where the funding for implementing various benefits and policies is determined based on a basic salary of 1,800,000 VND/month for the entire year of 2024. For each policy, a detailed explanation of the basis for determining beneficiaries and funding needs (the beneficiaries for the 2024 budget are determined based on the estimated number of beneficiaries in 2023, taking into account expected increases or decreases in beneficiaries in 2024) is required. The form for preparing the budget for each policy in 2024 is similar to that used in 2023.

4. On preparing the budget related to adjustments in the basic salary level

In 2024, continue to implement the mechanism for generating additional revenue to adjust the basic salary level as prescribed. This includes: Localities continuing to implement the mechanism of reducing regular expenditure by 10% (excluding salaries, allowances, and other items with a wage nature and expenditures for personnel according to regulations); increased revenue from the NSĐP (excluding land use fees, lottery revenue, proceeds from land use rights and divestment of state-owned enterprises managed by localities; advance payments for land lease used for compensation, land clearance, and disposal of state assets decided by competent authorities; fees for protecting and developing rice fields; fees for visiting world heritage sites; fees for using infrastructure and public service facilities at border gates; environmental protection fees for mineral extraction; environmental protection fees for wastewater; proceeds from public utility land, income from communal property at the commune level, and rental income from state-owned houses), including 70% of the actual increase in revenue in 2023 compared to the 2023 budget estimate, and 50% of the projected increase in revenue in 2024 compared to the 2023 budget estimate as assigned by the Prime Minister; funds saved from reduced support for regular activities in the administrative sector and support for public service units according to the proposal of the locality as stipulated in Directive No. 21/CT-TTg of the Prime Minister; surplus funds from the salary reform in 2023; and retained revenues according to the 2024 regulations.

(Detailed report form attached as Form 02b)

5. Preparing the budget for the deficit/surplus, loan plans, repayment of principal and interest, and fees of the NSĐP in accordance with the Law on State Budget and guiding documents.

Chapter IV

ESTABLISHING THE FINANCIAL PLAN FOR THE STATE BUDGET 2024-2026 AND ASSESSING THE CAPABILITY TO IMPLEMENT THE PLAN FOR THE 2021-2025 PERIOD

Article 22. Basis and requirements for planning

Pursuant to the State Budget Law, Decree No. 45/2017/NĐ-CP of the Government detailing the preparation of five-year financial plans and three-year financial-state budget plans, Circular No. 69/2017/TT-BTC dated July 7, 2017 of the Ministry of Finance guiding the preparation of five-year financial plans and three-year financial-state budget plans (Circular No. 69/2017/TT-BTC), laws on taxes, tax administration, fees and charges, public investment, public debt management, state asset management, and related legal documents; the Socio-Economic Development Strategy for 2021-2030, five-year plans for the period 2021-2025; Central Committee Resolutions XII on streamlining the organizational structure, reducing staff establishments, reforming public service units, and resolutions on salary reform and social insurance...; principles, criteria, and expenditure standards for development investment during the 2021-2025 period and principles, criteria, and expenditure standards for regular spending in 2022; based on the three-year financial-state budget plan 2023-2025 reviewed and updated as of March 31, 2023; based on agreements and loan and aid contracts that have been and will be signed and implemented from 2024 to 2026; provisions regarding the stabilization period of the state budget; based on the ceiling of expenditures for the 2025-2026 period announced by the finance, planning, and investment agencies and the 2024 state budget estimate prepared according to Chapter III of this Circular, ministries, agencies, central units, and provincial-level units shall prepare the three-year financial-state budget plan 2024-2026 in accordance with regulations, noting:

1. The period 2024-2026 includes two years within the five-year plan for 2021-2025 and one year (2026) within the five-year plan for 2026-2030. Accordingly, the preparation of the estimates for the two years 2024-2025 shall comply with this Circular and the goals and tasks set out in the five-year plan for 2021-2025; for the year 2026, it is assumed to continue implementing the existing mechanisms and policies of the 2021-2025 period and new mechanisms and policies if they have been determined.

2. In cases where the expenditure needs of ministries, central agencies, and provincial-level units in the years 2024-2026 increase or decrease significantly compared to the budget estimates (including supplementary estimates within the year) and the estimated actual expenditures in 2023, exceeding the financial-state budget resources updated and announced by the finance and investment agencies for the three years 2024-2026; ministries, central agencies, and provincial-level units must provide explanations and solutions to mobilize additional non-budgetary financial resources to ensure that all expenditure needs can be balanced with available resources.

3. The budget for expenditures in 2024-2026 is prepared based on a basic salary of 1,800,000 VND/month. Based on the decision of the competent authority regarding the implementation plan for salary reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the 12th Central Committee on salary policy reform for civil servants, public officials, employees, armed forces personnel, and workers in enterprises, the Ministry of Finance will provide guidance later.

Article 23. Preparation of the State Budget Revenue Plan

1. The three-year state budget revenue plan 2024-2026 is prepared in accordance with the requirements stipulated in Article 22 of this Circular, while:

a) Considering the capacity for economic development nationwide, by industry, sector, and locality in 2024-2026, consistent with the Socio-Economic Development Strategy for 2021-2030, five-year plans for the period 2021-2025; factors affecting investment capacity, labor productivity, competitiveness, improvement of the business environment, support for production and business operations of enterprises, and trade activities including import and export in each year; factors influencing international integration processes and changes in policies of countries around the world such as global minimum tax.

b) Factors expected to increase, decrease, or shift revenue sources due to adjustments in revenue policies, expansion of tax bases, enhanced revenue management according to Resolution No. 07-NQ/TW; Resolution No. 23/2021/QH15 on the National Financial Plan and borrowing and repaying public debt for the 2021-2025 period; implementation of guiding documents for the Law on Tax Administration No. 38/2019/QH14; implementation of the schedule for reducing customs duties under commitments for integration; certain corporate income tax policies aimed at supporting and developing enterprises; mobilization from the informal economy sector.

c) Revenue impact from adjusting prices and fees for public services according to the schedule of incorporating full cost recovery into public service prices as prescribed by law.

During the period 2025-2026, efforts should be made to achieve a growth rate in domestic revenue (excluding land use fee revenue, lottery revenue, proceeds from the sale of state-owned enterprise shares, dividends, post-tax profits, and the difference between revenue and expenditure of the State Bank) and the growth rate in revenue from import and export activities not lower than the growth rates of these revenues in 2024 as specified in Point d Clause 1 of Article 18 of this Circular. The specific growth rates of each locality may be higher or lower depending on local conditions, characteristics, and consistency with the economic growth rate in each locality.

2. The budget for fees and charges in the years 2024-2026 should be positive and detailed for each type of fee and charge as prescribed (revenue amount, amount remitted to the state budget) and consolidated into the state budget revenue estimate for fees and charges remitted to the state budget.

3. For retained revenue, tuition fees, medical service fees, and service charges for public services not included in the list of fees and charges, and revenue transferred to a service charge mechanism: separate revenue plans shall be prepared in accordance with regulations and usage plans shall be developed and submitted to supervisory authorities for approval and continued implementation of the revenue generation mechanism from these sources for salary reform as prescribed; submitted to the same-level finance agency as required.

Article 24. Preparation of the State Budget Expenditure Plan for 2024-2026 by Ministries, Central Agencies, and Provincial Agencies

1. The State Budget Expenditure Plan for 2024-2026 by Ministries, Central Agencies, and Provincial Agencies shall be prepared according to the requirements stipulated in Article 22 of this Circular; the 2024 budget estimate shall be prepared in Chapter III of this Circular; specifically explaining the objectives, tasks, programs, projects (including national target programs), policies, and systems that have expired or newly been approved by competent authorities, particularly focusing on the implementation of Resolution No. 18-NQ/TW, Resolution No. 19-NQ/TW, Conclusion No. 28-KL/TW, Conclusion No. 40-KL/TW, and creating sources to implement salary reform according to Resolution No. 27-NQ/TW, Decree No. 60/2021/NĐ-CP, and Circular No. 56/2022/TT-BTC.

2. During the process of preparing the State Budget Expenditure Estimate for 2024, Ministries, Central Agencies, and Provincial Agencies must simultaneously determine in detail their own base expenditures and new expenditures for the 2024 budget estimate according to Articles 5 and 6 of Circular No. 69/2017/TT-BTC of the Ministry of Finance to serve as the basis for determining base expenditures, new expenditures, and the total demand for investment capital, maintenance, and operation expenses in the expenditure plan for 2024-2026.

3. For Ministries and sector management agencies, while preparing the annual revenue and expenditure plans for the 2024-2026 period (the direct implementing units), they need to calculate and determine the total funding requirements to implement mechanisms, policies, and tasks issued annually during the 2024-2026 period nationwide, accompanied by detailed explanations of the calculation bases.

Article 25. Preparation of the Financial Plan - State Budget for 2024-2026 by Provinces and Central Cities

In addition to the relevant contents regarding the preparation of the three-year State Budget Revenue and Expenditure Plans from 2024-2026 as stipulated in Articles 23 and 24 of this Circular, the preparation of the Financial Plan - State Budget for 2024-2026 by provinces and central cities must also pay attention to the following matters:

1. The People's Committee at the provincial level shall instruct the Department of Planning and Investment to forecast the socio-economic development situation in the locality for 2024-2026, to be sent to the Department of Finance as the basis for preparing the Financial Plan - State Budget for 2024-2026.

2. Based on the assigned revenue, the scope of State Budget revenue as prescribed by the Law on State Budget and guiding documents, the State Budget revenue estimate for the locality in 2024 shall be prepared in Chapter III of this Circular; the People's Committee at the provincial level shall instruct the Department of Finance to take the lead and coordinate with the Tax Service, Customs Service, and other related agencies in the locality to prepare the State Budget revenue plan for 2024-2026, including:

a) Analyzing and evaluating the specific impacts of increases, decreases, and shifts in revenue sources due to adjustments in tax policies aligned with the goal of economic recovery and development; assessing the impact of revenue sources affected by epidemics and natural disasters; implementing the five-year plans for the period 2021-2025 and guiding documents on tax administration under Resolution No. 38/2019/QH14; implementing the phased reduction of import tariffs according to commitments in international integration; planning the implementation of new tax policies stipulated in Resolution No. 07-NQ/TW; requiring measures to prevent revenue loss, recover overdue payments, combat transfer pricing, and tax fraud.

b) For fee and charge revenues, the budget estimates shall be prepared according to current regulations; consolidating the portion of fees paid into the State Budget for 2024-2026; preparing separate plans for retained revenue, tuition fees, healthcare service charges, public service charges, and other revenues (not included in the list of fees) for management, supervision, and creation of sources for salary reform for these entities.

3. Based on the projected revenue sources in the locality, the revenue of the locality under the decentralized system decided by the competent authority, and the projected supplementary funds from the Central State Treasury for the Provincial State Treasury for 2024-2026 as announced by the competent authority; the People's Committee at the provincial level shall instruct the Department of Finance to take the lead and coordinate with the Department of Planning and Investment, the People's Committees at the district level, and other related agencies in the locality to prepare the Provincial State Treasury expenditure plan for 2024-2026, ensuring priority allocation of sufficient funds to implement existing policies, programs, and commitments (including special policies decided by the Provincial People's Council); identifying the need for targeted supplementary funds from the Central State Treasury for central policies for each year of the 2024-2026 period; for new local expenditure tasks in each year of the 2024-2026 period, allocating them in order of priority to achieve the main socio-economic goals of the locality within the scope of available resources each year.

4. Preparation of the source for salary reform implementation: To be carried out according to the provisions of Clause 10, Article 19 of this Circular.

5. The preparation of the over-expenditure/over-revenue, borrowing, and debt repayment plans for the Provincial State Treasury in 2024-2026 shall be implemented according to the provisions of the Law on State Budget, Decree No. 45/2017/NĐ-CP of the Government, and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial-State Budget plan, ensuring that the local government's debt stock at the end of each year does not exceed the limit set forth (specifying the sources: ODA loans for onward lending, issuance of local government bonds, and other lawful financial sources).

5. The preparation of the plan for the excess deficit/surplus, borrowing, and debt repayment of the Local State Budget for the years 2024-2026 shall be carried out in accordance with the provisions of the State Budget Law, Government Decree No. 45/2017/NĐ-CP, and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial-plan-State Budget Surplus/Deficit, ensuring that the level of local debt at the end of each year does not exceed the prescribed limit (including specifying the sources: Official Development Assistance (ODA) loans for onward lending, issuance of local government bonds, and other lawful financial sources).

Article 26. Evaluation of the Five-Year Plan Implementation Capability for the Period 2021-2025

Based on the three-year implementation forecast from 2021 to 2023, the budget estimate for 2024, and the financial plan - State Budget for the three years from 2024 to 2026, ministries, sectors, and localities shall evaluate the implementation of the five-year plan for the period 2021-2025, including national target programs, programs, and projects approved by competent authorities, and mid-term public investment tasks; identify advantages, difficulties, and recommendations (if any).

Chapter V

IMPLEMENTATION

Article 27. Responsibilities of Ministries, Central Agencies, and Localities

The responsibilities of ministries, central agencies, and People's Committees of provinces and centrally-administered cities shall be carried out in accordance with the provisions of the State Budget Law and guiding documents implementing the Law, as stipulated in Decree No. 45/2017/NĐ-CP dated April 21, 2017 of the Government and Directive No. 21/CT-TTg dated June 10, 2023 of the Prime Minister.

Article 28. Regarding Forms for Preparing and Reporting the 2024 State Budget Estimate and the Financial Plan - State Budget for the Three Years 2024-2026

1. For the 2024 estimate:

a) Apply the forms prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP (with particular attention to the application of forms numbers 12.1 to 12.5 for public service fields) and forms numbers 01, 02a, 02b, and 03 issued together with this Circular.

b) For agencies and units implementing special financial mechanisms, in addition to applying the common forms under point a, Clause 1 of this Article, they shall also apply forms according to specific guiding documents (if any).

2. For the revenue and expenditure estimates of the State Budget from the reorganization and disposal of real estate, detailed forms shall be applied according to forms numbers 04 and 05 issued together with this Circular.

3. For the financial plan - State Budget for the three years 2024-2026: apply forms from number 01 to number 06 and forms from number 13 to number 19 issued together with Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the financial plan - State Budget for the three years.

Article 29. Implementation Provisions

1. This Circular takes effect from August 31, 2023, and applies to the process of building the 2024 State Budget estimate and the financial plan - State Budget for the years 2024-2026. The content, procedures, and timeframes for preparing the 2024 State Budget estimate and the financial plan - State Budget for the three years 2024-2026 shall be implemented in accordance with the State Budget Law, guiding documents implementing the Law, and the guidance provided in this Circular.

2. During the process of building the 2024 State Budget estimate and the financial plan - State Budget for the three years 2024-2026, if new policies and regulations are issued, the Ministry of Finance will issue supplementary guidance notices; if there are difficulties in organizing and implementing these plans, ministries, central agencies, localities, state-owned economic groups, and corporations shall report to the Ministry of Finance for timely resolution.

MEETING EXPENSES FOR ASSISTING SOCIAL SECURITY BENEFICIARIES IN 2020/2021/ND

(Form attached to Circular No. 11/2023/TT-BTC dated July 17, 2023 of the Minister of Finance) (Purpose of inspection according to Circular No. 51/2023/TT-BTC dated July 17, 2023 of the Minister of Finance)

SUMMARY OF EXPENSES FOR ASSISTING SOCIAL SECURITY BENEFICIARIES ACCORDING TO DECREE 202/2021

APPENDIX 02A

PEOPLE'S COMMITTEES OF PROVINCES AND CENTRALLY ADMINISTERED CITIES...

Cinema is a means of global connection, creating different clips and similar clips.

DATE MONTH YEAR 2023 CHAIRMAN OF THE PEOPLE'S COMMITTEE OF PROVINCE/CITY (Signature, Seal)

PEOPLE'S COMMITTEES OF PROVINCES AND CENTRALLY ADMINISTERED CITIES:...

REPORT ON REQUIREMENTS AND FINANCIAL RESOURCES FOR IMPLEMENTING THE SALARY INCREASE IN 2024 (Issued together with Circular No. 51/2023/TT-BTC dated July 17, 2023 of the Minister of Finance)

Cinema this planning idea can also be seen as a form of film criticism, not only about the work and the work of the director but also about the work of the audience.

DATE MONTH YEAR 2023 CHAIRMAN OF THE PEOPLE'S COMMITTEE OF PROVINCE/CITY (Signature, Seal)