Circular No. 65/2024/TT-BTC amends and supplements Clause 1 of Article 2 of Circular No. 03/2023/TT-BTC dated January 10, 2023, issued by the Ministry of Finance, concerning the preparation of budgets, management, use, and settlement of state budget funds for the implementation of science and technology tasks.

CIRCULAR

Amending and supplementing Clause 1, Article 2 of Circular No. 03/2023/TT-BTC dated January 10, 2023 of the Ministry of Finance on the preparation of budget estimates, management and use, and settlement of state budget funds for the implementation of science and technology tasks

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On the basis of Law on State Budget June 25, 2015;

On the basis of Law on Science and Technology June 18, 2013;

Decree No. Decision No. 95/2014/NĐ-CP October 17, 2014 of the Government on investment and financial mechanisms for scientific and technological activities;

Decree No. 163/2016/NĐ-CP December 21, 2016, of the Government detailing implementation of certain provisions of State Budget Law;

Decree No. The Minister of Finance issues this Circular to repeal Circular No. 118/2013/TT-BTC Repeals Circular No. 118/2013/TT-BTC dated August 23, 2013 of the Ministry of Finance on guiding the financial management mechanism for ODA loans from the Government of Japan for the Forest Protection Rehabilitation and Sustainable Management Project (Project JICA2).

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular to amend and supplement Clause 1, Article 2 of Circular No. 03/2023/TT-BTC dated January 10, 2023 of the Ministry of Finance on the preparation of budget estimates, management and use, and settlement of state budget funds for the implementation of science and technology tasks.

Article 1. Amending and supplementing Clause 1, Article 2 of Circular No. 03/2023/TT-BTC dated January 10, 2023 of the Ministry of Finance on the preparation of budget estimates, management and use, and settlement of state budget funds for the implementation of science and technology tasks.

"1. The standard rates for preparing budget estimates prescribed in this Circular apply as the maximum rates for national-level science and technology tasks funded by the state budget;

Based on the provisions of this Circular, the Minister, the Heads of Ministries, agencies under the Government, and other central agencies (hereinafter referred to as ministries and central agencies) shall specify the contents and specific expenditure levels for subordinate agencies and units to implement in accordance with the allocated budget estimates and other lawful sources of funding;

Provincial People's Committees (hereinafter referred to as provincial People's Committees) shall submit to the People's Councils of provinces and centrally-administered cities (hereinafter referred to as provincial People's Councils) to stipulate the contents and expenditure levels for implementing science and technology tasks within their jurisdiction to be implemented in line with actual conditions and the ability to balance local budgets, but not exceeding the rates prescribed in this Circular.

Based on the requirements of tasks and actual circumstances, provincial People's Committees shall submit to the provincial People's Councils to decide on certain special-purpose expenditures outside the contents and expenditure rates prescribed in this Circular to implement tasks for economic and social development, ensuring public order and safety in their respective areas, ensuring effectiveness and compliance with the ability to balance local budgets in accordance with the State Budget Law and guiding documents."

Article 2. Implementation

1. Departments of Finance shall coordinate with Departments of Science and Technology and relevant agencies at all localities to proactively review resolutions of provincial People's Councils regarding the contents and expenditure levels from the state budget for implementing science and technology tasks at the local level:

a) In cases where the contents and expenditure levels prescribed in the resolutions of provincial People's Councils comply with the laws on the state budget, laws on science and technology, and related laws, agencies and units shall continue to implement according to the resolutions of provincial People's Councils.

b) In cases where it is found that the contents and expenditure levels prescribed in the resolutions of provincial People's Councils are no longer appropriate, the Department of Finance shall coordinate with the Department of Science and Technology and relevant agencies at the locality to report to the provincial People's Committee to submit to the provincial People's Council to issue amended and supplemented documents to ensure compliance with the laws on the state budget, laws on science and technology, and related laws.

2. For localities that have not issued resolutions of provincial People's Councils regarding the contents and expenditure levels from the state budget for implementing science and technology tasks at the local level, the Department of Finance shall coordinate with the Department of Science and Technology and relevant agencies to promptly report to the provincial People's Committee to submit to the provincial People's Council to issue resolutions of provincial People's Councils as a basis for implementing science and technology tasks at the local level in compliance with the laws on the state budget, laws on science and technology, and related laws.

Article 3. Implementation Provisions

1. This Circular takes effect from October 25, 2024.

2. During the implementation process, if there are difficulties or obstacles, agencies, organizations, and individuals are requested to reflect these issues to the Ministry of Finance for timely resolution./.