✦ Tóm lược thông minh
Circular No. 67/2010/TT-BTC amending Circular No. 28/2007/TT-BTC and Circular No. 133/2007/TT-BTC of the Ministry of Finance stipulates the management, allocation, payment, and settlement of investment capital from government bonds. The amended content includes adjusting the payment capital plan based on implementation progress and actual capital needs, as well as the process of transferring capital to projects managed by the Ministry and localities.
Đối tượng áp dụng
Ministries, People's Committees of provinces, State Treasury, Departments of Finance, and the Ministry of National Defense
Các điểm cốt lõi
- For transportation and irrigation projects listed in Decision No. 171/2006/QĐ-TTg, the total amount of government bond capital may exceed the initial total amount recorded in the decision, but must not exceed the approved total investment amount.
- The payment capital plan is adjusted annually based on project implementation progress and actual capital needs. Such adjustments must be completed by October 31 to align with the timing of government bond issuance.
- During the payment process, the State Treasury is responsible for controlling and accounting for central budget expenditures from government bond sources for projects managed by the Ministry. For local projects, the provincial State Treasury sends copies of the Payment Request Form for investment capital that has been accepted for payment by the State Treasury.
- The Ministry of National Defense prepares quarterly payment plans for Border Patrol Road projects and submits them to the State Treasury along with the Ministry of Finance. The State Treasury promptly transfers funds to ensure payments and prevent capital accumulation.
- The State Treasury reports to the Ministry of Finance on the plan for issuing government bond capital periodically.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enhance the efficiency of using investment capital from government bonds through adjusting the payment capital plan based on reality.
- Negative impact: May increase the workload of financial management and accounting for agencies, particularly for projects managed by localities.
❓ Câu hỏi thường gặp
When can the payment capital plan be adjusted?
The payment capital plan can be adjusted annually based on project implementation progress and actual capital needs, but must be completed by October 31.
Can the total amount of government bond capital exceed the initial total amount?
Yes, for transportation and irrigation projects listed in Decision No. 171/2006/QĐ-TTg, the total amount of government bond capital may exceed the initial total amount, but must not exceed the approved total investment amount.
What responsibilities does the State Treasury have in payment?
The State Treasury is responsible for controlling and accounting for central budget expenditures from government bond sources for projects managed by the Ministry. For local projects, the provincial State Treasury sends copies of the Payment Request Form for investment capital that has been accepted for payment by the State Treasury.
What must the Ministry of National Defense do when preparing payment plans?
The Ministry of National Defense prepares quarterly payment plans for Border Patrol Road projects and submits them to the State Treasury along with the Ministry of Finance by the 15th day of the last month of each quarter.
How does the State Treasury report on the plan for issuing government bond capital?
The State Treasury reports to the Ministry of Finance on the plan for issuing government bond capital periodically.
Toàn văn
CIRCULAR
Amending Circular No. 28/2007/TT-BTC dated April 3, 2007 and Circular No. 133/2007/TT-BTC dated November 14, 2007 of the Ministry of Finance guiding the management, allocation, payment, and settlement of investment capital from government bonds.
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Investment Management and Construction Regulation, Decree No. 12/2000/NĐ-CP dated May 5, 2000 and Decree No. 07/2003/NĐ-CP dated January 30, 2003 of the Government amending and supplementing certain provisions of the Investment Management and Construction Regulation, Decree No. 12/2009/NĐ-CP dated February 12, 2009 on Project Management for Construction Investment, Decree No. 83/2009/NĐ-CP dated October 15, 2009 amending and supplementing certain provisions of Decree No. 12/2009/NĐ-CP dated February 12, 2009, and Decrees No. 99/2007/NĐ-CP dated June 13, 2007 and No. 112/2009/NĐ-CP dated December 14, 2009 of the Government on the management of construction investment costs;
Pursuant to Decision No. 182/2003/QĐ-TTg dated September 5, 2003 of the Prime Minister on issuing government bonds for investment in important transportation and water conservancy projects of the country, Decision No. 171/2006/QĐ-TTg dated July 24, 2006 of the Prime Minister on issuing and using government bonds during the period 2003-2010;
Pursuant to Decision No. 124/QĐ-TTg dated January 18, 2010 of the Prime Minister on allocating the 2010 government bond capital plan;
Article 1. Amending and supplementing certain contents of Circular No. 28/2007/TT-BTC dated April 3, 2007 and Circular No. 133/2007/TT-BTC dated November 14, 2007 of the Ministry of Finance guiding the management, allocation, payment, and settlement of investment capital from government bonds as follows:
1. Amending Point 3 of Part I (General Provisions) of Circular No. 28/2007/TT-BTC dated April 3, 2007 as follows:
“3. Projects in the transportation and water conservancy categories listed in Decision No. 171/2006/QĐ-TTg dated July 24, 2006 of the Prime Minister are permitted to allocate government bond capital higher than the total amount of government bond capital recorded in Decision No. 171/2006/QĐ-TTg dated July 24, 2006 of the Prime Minister, but the total amount of government bond capital and other sources of capital (if any) allocated must not exceed the total project investment amount approved by the competent authority.”
2. Amending Point 4 of Circular No. 133/2007/TT-BTC dated November 14, 2007 as follows:
“4. Adjusting the payment capital plan:
4.1. If the implementation progress and actual payment capital needs of projects in the year differ from the initial registration plan, ministries and provincial people's committees shall adjust the capital level of projects that cannot be implemented, increasing the capital level for projects that can be completed ahead of schedule. To align with the timing of government bond issuance, the annual capital adjustment period ends on October 31.
Ministries and provincial people's committees shall submit reports on adjusted project capital plans (if any) to the Ministry of Finance to proactively adjust government bond issuance levels.”
3. Amending Subparagraph 5.1 of Point 5 of Circular No. 133/2007/TT-BTC dated November 14, 2007 as follows:
“5. Regarding capital transfer, accounting, and settlement:
5.1 Capital Transfer:
For projects managed by ministries and provinces, based on the annual government bond capital plans of projects within their jurisdictions and plans reviewed by financial authorities, the State Treasury shall control payments and record expenditures from the central budget funded by government bonds. For projects managed by localities, each payment will involve the State Treasury of the province sending a copy of the payment request form, which has been approved by the State Treasury, to the Department of Finance for management purposes.
For border patrol road projects managed by the Ministry of National Defense, based on the payment capital needs of these projects, the Ministry of National Defense shall prepare quarterly payment plans to send to the State Treasury and simultaneously to the Ministry of Finance on the 15th day of the last month of each quarter. Based on the quarterly payment plan and the actual payment results of the previous quarter, the State Treasury shall transfer funds to the Ministry of National Defense for payment.
The State Treasury shall promptly transfer funds to the Ministry of National Defense to ensure sufficient resources for payment and avoid capital accumulation at the end of the annual payment period.
The State Treasury shall regularly report to the Ministry of Finance on the government bond issuance plan.
Article 2. Effective Date
This circular takes effect 45 days from the date of issuance. During its implementation, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for research and appropriate amendments and supplements./.
Văn bản gốc (PDF)
Bản đồ quan hệ
↑ Cơ sở & văn bản tác động lên văn bản này
Căn cứ 7
99/2007/NĐ-CP
Nghị định số 99/2007/NĐ-CP Về quản lý chi phí đầu tư xây dựng công trình
Hết hiệu lực
01/2002/QH11
Luật Ngân sách nhà nước số 01/2002/QH11
Hết hiệu lực
112/2009/NĐ-CP
Nghị định số 112/2009/NĐ-CP Về quản lý chi phí đầu tư xây dựng công trình
Hết hiệu lực
52/1999/NĐ-CP
Nghị định số 52/1999/NĐ-CP Về việc ban hành Quy chế Quản lý đầu tư và xây dựng
Còn hiệu lực
83/2009/NĐ-CP
Nghị định số 83/2009/NĐ-CP Về sửa đổi, bổ sung một số điều Nghị định số 12/2009/NĐ-CP ngày 12 tháng 02 năm 2009 của Chính phủ về quản lý dự án đầu tư xây dựng công trình
Hết hiệu lực
182/2003/QĐ-TT
Quyết định số 182/2003/QĐ-TTg Về việc phát hành trái phiếu Chính phủ để đầu tư một số công trình giao thông, thuỷ lợi quan trọng của đất nước
Chưa có trong hệ thống
171/2006/QĐ-TT
Quyết định số 171/2006/QĐ-TTg Về việc phát hành và sử dụng trái phiếu Chính phủ giai đoạn 2003 - 2010
Chưa có trong hệ thống
67/2010/TT-BTC
Circular No. 67/2010/TT-BTC amends Circular No. 28/2007/TT-BTC dated April 3, 2007 and Circular No. 133/2007/TT-BTC dated November 14, 2007 of the Ministry of Finance guiding the management, allocation, payment, and settlement of investment capital from government bonds.
Expired
↓ Văn bản chịu tác động từ văn bản này
Sửa đổi, bổ sung 2
28/2007/TT-BTC
Thông tư số 28/2007/TT-BTC Hướng dẫn việc quản lý, cấp phát, thanh toán, quyết toán vốn đầu tư từ nguồn trái phiếu Chính phủ
Hết hiệu lực
133/2007/TT-BTC
Thông tư số 133/2007/TT-BTC Sửa đổi, bổ sung một số điểm của Thông tư số 28/2007/TT-BTC ngày 03/4/2007 của Bộ Tài chính hướng dẫn việc quản lý, cấp phát, thanh toán, quyết toán vốn đầu tư từ nguồn trái phiếu Chính phủ
Hết hiệu lực
Hướng dẫn 2
182/2003/QĐ-TTg
Quyết định số 182/2003/QĐ-TTg Về việc phát hành trái phiếu Chính phủ để đầu tư một số công trình giao thông, thuỷ lợi quan trọng của đất nước
Còn hiệu lực
171/2006/QĐ-TTg
Quyết định số 171/2006/QĐ-TTg Về việc phát hành và sử dụng trái phiếu Chính phủ giai đoạn 2003 - 2010
Hết hiệu lực
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau:
Tiếng Việt
Thông tư số 67/2010/TT-BTC Sửa đổi Thông tư số 28/2007/TT-BTC ngày 03/4/2007 và Thông tư số 133/2007/TT-BTC ngày 14/11/2007 của Bộ Tài chính hướng dẫn việc quản lý, cấp phát, thanh toán, quyết toán vốn đầu tư từ nguồn trái phiếu Chính phủ
한국어
시행령 제 67/2010/TT-BTC는 2007년 4월 3일에 제정된 시행령 제 28/2007/TT-BTC와 2007년 11월 14일에 제정된 시행령 제 133/2007/TT-BTC를 수정하여 정부 채권 출자금의 관리, 지급, 결산 등에 관한 재무부 지침을 규정함.
中文
通知2010年第67号财政部令修改2007年第28号财政部令和2007年第133号财政部令关于从政府债券资金中管理、拨付、支付和决算投资资金的规定。