Circular No. 71/2017/TT-BTC guiding the preparation of the state budget estimate for 2018 and the financial plan for the 2018-2020 period.

CIRCULAR

Guidelines for preparing the state budget estimate for 2018 and financial plan - state budget for the three-year period 2018-2020

and financial plan - state budget for the three-year period 2018-2020

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Pursuant to the State Budget Law on 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 State Budget Law;

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 financial - state budget plans;

Pursuant to Decree No. 31/2017/NĐ-CP dated March 23, 2017 of the Government promulgating the Regulation on the preparation, examination, and decision-making of five-year local financial plans, five-year medium-term public investment plans at the local level, three-year financial - state budget plans at the local level, local government budgets, and annual approval of local government final accounts;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 29/CT-TTg dated July 5, 2017 of the Prime Minister on building development plans and state budget estimates for 2018;

Pursuant to 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 2018 and financial plan - state budget for the three-year period 2018-2020.

PART I

ASSESSMENT OF THE IMPLEMENTATION OF STATE BUDGET TASKS IN 2017

Article 1. Basis for assessing the implementation of state budget tasks in 2017

1. Documents approving and assigning state budget (SB) tasks for 2017 by competent authorities, including: Resolutions of the National Assembly No. 27/2016/QH14 dated November 11, 2016 on the SB estimate for 2017 and No. 29/2016/QH14 dated November 14, 2016 on the allocation of the Central SB for 2017; Decisions of the Prime Minister No. 2309/QĐ-TTg, No. 2310/QĐ-TTg dated November 29, 2016 on assigning the SB estimate for 2017, No. 2562/QĐ-TTg dated December 31, 2016 on assigning capital investment SB for 2017, and other decisions on supplementary budgets during the management of the SB for 2017; Resolutions of People's Councils and Decisions of People's Committees at all levels on local SB estimates and allocations for 2017.

2. Directives and management documents related to the SB for 2017 by competent authorities, including: Resolutions of the Government No. 01/NQ-CP dated January 1, 2017 on key tasks and solutions to guide the implementation of the development plan and SB estimate for 2017 (Resolution No. 01/NQ-CP), No. 40/NQ-CP dated May 10, 2017 of the regular meeting of the Government in April 2017 (Resolution No. 40/NQ-CP) and regular monthly meetings of the Government; Directives of the Prime Minister No. 14/CT-TTg dated April 19, 2017 on focusing on directing and implementing financial - SB tasks for 2017 (Directive No. 14/CT-TTg), No. 24/CT-TTg dated June 2, 2017 on key tasks and solutions to promote growth in industries and sectors to achieve the economic growth target for 2017 (Directive No. 24/CT-TTg); Decision No. 579/QĐ-TTg dated April 28, 2017 of the Prime Minister on principles for targeted support from the Central SB to local SBs to implement social welfare policies for the period 2017-2020 (Decision No. 579/QĐ-TTg); Resolutions of People's Councils, Decisions of People's Committees, and Directives of Chairmen of People's Committees at all levels on key tasks and solutions to guide the implementation of development plans and local SB estimates for 2017.

Circular No. 326/2016/TT-BTC dated December 23, 2016 of the Ministry of Finance on organizing the implementation of the SB estimate for 2017.

Circular No. 319/2016/TT-BTC dated December 13, 2016 of the Ministry of Finance on handling the transfer of SB sources from 2016 to 2017.

Situation of financial - SB task implementation in the first six months; measures to strive to exceed the SB revenue estimate for 2017 in the remaining months decided by competent authorities.

Conclusions and recommendations of functional agencies regarding administrative reform, inspection, audit, complaint resolution, thrift, waste prevention, anti-corruption when organizing the collection and expenditure of SB; strengthening financial discipline, preventing tax evasion, combating transfer pricing, recovering tax arrears, reducing tax arrears; results of implementing social welfare policies, policies for persons with meritorious service, poor households, ethnic minorities, remote areas; ensuring funds for national defense, security, political stability, and social order.

Article 2. Evaluation of the Implementation of the Task of Collecting State Budget Revenue

Based on the results of state budget revenue collection in the first six months of the year, forecasting the production and business situation, market price trends for the last six months of the year, ministries, central agencies, and localities shall review and evaluate factors affecting increases and decreases in revenue, propose management measures to strive to exceed the state budget revenue collection target for 2017 approved by the National Assembly and People's Councils at all levels; focusing on the following contents:

1. Evaluating and analyzing each factor influencing state budget revenue collection in 2017, including:

The advantages and difficulties in production and business activities and import-export operations of enterprises and economic organizations under various economic sectors in 2017 due to domestic and international factors; production volume, consumption, selling prices, profits of major products and services; retail sales growth rate and service consumption revenue; industrial production value growth rate; increase or decrease in investment capital of various economic sectors; access to credit for implementing new investment projects, expanding investments, and deepening investments; real estate market trends.

The impact of crude oil price fluctuations, agricultural product prices on the world and domestic markets, the implementation of commitments under international economic integration, the implementation of Government Resolution No. 35/NQ-CP dated May 16, 2016 on supporting and developing enterprises until 2020 (Resolution No. 35/NQ-CP), Government Resolution No. 19-2017/NQ-CP dated February 6, 2017 on continuing to implement key tasks and solutions to improve the business environment and enhance national competitiveness in 2017 with a view to 2020 (Resolution No. 19-2017/NQ-CP), monetary policies, credit, trade, investment, pricing policies, administrative reform, Government Resolution No. 36a/NQ-CP dated October 14, 2015 on e-Government, and other factors impacting the economy and state budget revenue collection in the first six months of the year.

2. Evaluating the implementation and outcomes of measures for managing state budget revenue collection according to Resolution No. 01/NQ-CP and Directive No. 14/CT-TTg; the implementation of tax policies revised and supplemented effective in 2017, including expanding the scope of state budget revenue collection under the Law on State Budget Revenue and Expenditure and the Law on Fees and Charges; adjusting special consumption tax rates (SCT) according to the schedule for certain goods under the Law Amending and Supplementing Certain Provisions of the SCT Law, the Law Amending and Supplementing Certain Provisions of the Value Added Tax (VAT) Law, the SCT Law, and the Law on Tax Administration; the resource tax rate table under Resolution No. 1084/2015/UBTVQH13 dated December 10, 2015 of the Standing Committee of the National Assembly; provisions on VAT taxable value for electricity from hydropower plants and thermal power plants affiliated with the Vietnam Electricity Corporation and the General Corporation for Power Generation under Decree No. 10/2017/NĐ-CP dated February 9, 2017 of the Government, and other documents, tax, fee, and charge policies affecting the implementation of the state budget revenue collection task in 2017.

3. Evaluating the situation of inspection, examination, and recovery of overdue taxes:

Results of urging and enforcing the recovery of overdue taxes in 2017. Reviewing and accurately determining the amount of tax arrears as of December 31, 2016, analyzing and evaluating the tax arrears situation and tax write-offs in 2017, reporting and evaluating the results of recovering tax arrears in 2017 and the amount of tax arrears as of December 31, 2017.

Results of implementing the recommendations of the State Audit Office, Inspection, and tax authorities' decisions on additional tax collection in the implementation of inspection and examination plans and tasks to ensure compliance with tax laws.

4. Evaluating the declaration, payment, and refund of VAT generated according to the Law on VAT for businesses in 2017. In this regard, estimating the amount of VAT refunds for businesses in 2017 linked to strengthening post-refund monitoring, inspection, and audit, handling the recovery of improperly refunded VAT, impacts when implementing relevant content related to VAT deduction and refund according to the Law Amending and Supplementing Certain Provisions of the VAT Law, the SCT Law, and the Law on Tax Administration; proposing recommendations to adjust the VAT refund management mechanism to ensure strict compliance with legal regulations.

5. 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, and recovering tax arrears, preventing revenue loss, and combating transfer pricing; existing issues, obstacles, and solutions to overcome them.

6. Results of collecting fees and charges; administrative fines, penalties, and confiscations in the first six months of the year and estimated for the whole year 2017.

Article 3. Evaluation of the Implementation of Investment Development Expenditure Tasks

Ministries, central agencies, and localities shall focus on evaluating the following contents:

1. The work of allocating and organizing the implementation of the investment development expenditure (IDEx) budget estimate for 2017:

a) The situation regarding the preparation, review, approval of investment policies, investment decisions for public investment projects and adjustments to public investment projects (if any) in accordance with the Law on Public Investment and government directives and management instructions,

b) The situation regarding the allocation and assignment of the IDEx budget estimate for 2017: The allocation and distribution of capital, assignment of the IDEx budget estimate for projects and works in 2017 in accordance with the Law on Public Investment; the time of allocation and plan assignment to project owners; the results of budget estimates for recovering advance state budget funds and settling construction debts (CD) from the state budget source.

c) The situation regarding the implementation of IDEx in 2017: The implementation of the IDEx plan for 2017, including the value of completed work volume, payment amount up to the end of Quarter II/2017 (including payment for completed work volume and advance payment for investment capital), estimated work volume and payment amount to December 31, 2017 (with detailed supplementary tables for each project, data on approved total investment cost, cumulative payment amount up to the end of 2016, planned and estimated execution amounts for 2017, accompanied by explanations).

Progress in implementing national target programs (NTPs), target programs (TPs), and projects using ODA (ODA grants and loans) and preferential loans (disbursement progress, ability to ensure counterpart funding). For programs and projects using ODA loans and/or preferential loans, if the disbursement capacity exceeds the allocated budget (if any), a report must be submitted to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the Prime Minister for adjustment within the total foreign capital budget allocated, or for submission to the Standing Committee of the National Assembly for consideration and decision to supplement the budget before implementation if it exceeds the total foreign capital budget allocated.

The situation regarding the implementation of investment projects from proceeds of asset sales on land and land use rights transfer (including detailed reports: remaining funds as of December 31, 2016; estimated new income in 2017; proposals for the use of remaining funds as of December 31, 2016 and new income in 2017).

The Ministries of Health and Defense and the People's Committee of Ho Chi Minh City shall report on the implementation of investments and construction of five central and terminal hospitals located in Ho Chi Minh City from the Advance Fund of the Enterprise Restructuring and Development Support Fund (details of the total amount advanced from the Fund, amount disbursed, amount withdrawn from the Fund but not yet disbursed, amount not yet withdrawn from the Fund) and the IDEx budget estimate for 2017; propose recommendations to ensure the progress of project implementation (if any).

d) Summary and evaluation of the situation regarding accumulated investment construction debt (ICD) from the state budget (including government bonds) according to the Prime Minister's directives in Circulars No. 27/CT-TTg dated October 10, 2012, No. 14/CT-TTg dated June 28, 2013, and No. 07/CT-TTg dated April 30, 2015: Debt amount as of December 31, 2016, recovery amount in 2017, estimated debt amount as of December 31, 2017 (detailed by project).

The amount of state budget advance funds provided to investment projects as of June 30, 2017 that have not been recovered.

e) The situation regarding borrowing and repaying local borrowing sources (including retained treasury advances at State Treasury) to implement infrastructure investment projects and works.

The situation regarding finalizing accounts for completed investment projects, including: number of projects completed but not finalized as of June 2017 and projected to the end of 2017; reasons and solutions.

Evaluation of difficulties in managing investment under the Law on Public Investment, the Construction Law, and related legal documents, and recommendations for solutions.

2. Evaluation of the Results of Implementing Support Development Expenditure Tasks:

a) The situation regarding the implementation of preferential state credit (total credit growth, sources of capital to implement the credit growth plan, state budget subsidy for interest rate differential,...); beneficiaries; scope of preference; main agency implementing the credit policy; lending interest rates; administrative reform in loan approval procedures.

b) The situation regarding the implementation of credit policies for poverty alleviation programs, near-poor households, newly escaped poor households, ethnic minority households in particularly difficult circumstances; student and youth credit; credit for job creation and labor export; clean water and rural environmental sanitation credit programs;... Each credit program should clearly specify the legal basis, scope, beneficiaries, conditions for borrowing, average deposit interest rate, average lending interest rate; beginning-of-year loan balance, new loans and repayments during the year, projected end-of-period loan balance; beginning-of-year subsidy interest rate balance, new additions during the year, already subsidized, projected end-of-year balance.

3. The situation regarding the implementation of socialization mechanisms and policies (total resources and resource structure invested by society for industry and sector development; number of facilities invested from socialized resources; achievements; existing issues, causes, and solutions).

Article 4. Evaluation of the implementation of regular expenditure tasks

Ministries, central agencies, and localities shall focus on evaluating the following contents:

1. The situation of allocation, assignment, and implementation of the State budget estimate for the first six months of the year and the forecast for the whole year 2017 by each spending sector; results in achieving goals, tasks, programs, and major projects; difficulties, obstacles, and proposed solutions.

2. Results of reducing estimates for regular expenditure tasks assigned in the annual budget plan of ministries, central agencies, and localities but not allocated or not implemented by June 30, 2017, as stipulated in Resolution No. 01/NQ-CP and Directive No. 14/CT-TTg.

3. Implementation results and difficulties arising from the execution of tasks, mechanisms, policies, and expenditure systems; proposals for immediate solutions in 2017, specifically:

a) For systems and policies: Overall assessment of all policies and systems; review and propose supplements and amendments to policies and systems that are inconsistent with reality.

b) Situation and results of implementing the mechanism of self-management and self-responsibility for staffing and administrative management expenses as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005, and amended and supplemented by Decree No. 117/2013/NĐ-CP dated October 7, 2013.

c) Implementation situation for the first six months and the possibility of full-year implementation in 2017 for tasks assigned in Decision No. 695/QĐ-TTg dated May 21, 2015, of the Prime Minister on the implementation plan of Decree No. 16/2015/NĐ-CP dated February 14, 2015, concerning the mechanism of autonomy of public service organizations (Decree No. 16/2015/NĐ-CP); implementation of the autonomy mechanism for public service organizations in each field according to Government Decrees No. 54/2016/NĐ-CP dated June 14, 2016, on the mechanism of autonomy of public scientific and technological organizations (Decree No. 54/2016/NĐ-CP), No. 141/2016/NĐ-CP dated October 10, 2016, on the mechanism of autonomy of public service organizations in economic services and other services (Decree No. 141/2016/NĐ-CP), including details: Number of units granted autonomy by type; adjustment schedule for service fees; impact on the State budget (increase in revenue of public service organizations and reduction in State budget support for public service organizations - if applicable).
Specifically in the education and vocational training sector, public higher education institutions and vocational education establishments approved by the Prime Minister to pilot reform under Resolution No. 77/NQ-CP dated October 24, 2014, shall evaluate the progress and results of the pilot project until the end of 2017; responsibilities of higher education and vocational education institutions in fulfilling commitments; responsibilities of ministries, sectors, and provincial people's committees in supervising, guiding, and supporting higher education and vocational education institutions in implementing the pilot project.

d) Implementation status and results of the policy to streamline the workforce by June 30, 2017, and forecast for the whole year 2017 according to Resolution No. 39-NQ/TW dated April 17, 2015, of the Politburo on streamlining the workforce and restructuring the cadre, civil servant, and public employee corps (Resolution No. 39-NQ/TW), Decree No. 108/2014/NĐ-CP dated November 20, 2014, of the Government on policies to streamline the workforce (Decree No. 108/2014/NĐ-CP); Directive No. 02/CT-TTg dated January 6, 2017, of the Prime Minister on intensifying the policy to streamline the workforce (Directive No. 02/CT-TTg); Decision No. 2218/QĐ-TTg dated December 10, 2015, of the Prime Minister on the Government's plan to implement Resolution No. 39-NQ/TW (Decision No. 2218/QĐ-TTg); Decree No. 26/2015/NĐ-CP dated March 9, 2015, of the Government on the system and policies for cadres who do not meet age requirements for re-election or re-appointment in Party and state agencies and political-social organizations (Decree No. 26/2015/NĐ-CP).

4. Implementation situation of multi-dimensional poverty standards according to Decision No. 59/2015/QĐ-TTg dated November 19, 2015, of the Prime Minister for the first six months of the year and forecast for the whole year 2017; difficulties, obstacles, and proposed solutions.

Article 5. Evaluation of the implementation of the national reserve plan

Ministries and central agencies managing national reserves shall evaluate the situation of implementing the purchase, sale, import, export, rotation, and allocation of national reserve goods for the year 2017 and previous years (details by type, quantity, value of goods at June 30 and estimated full-year 2017 performance). For increased purchases and compensatory purchases of national reserve goods, details must be provided according to the quantity and types of national reserve goods that have been tendered, contracted, and warehoused according to the plan up to the reporting date.

Article 6. Evaluation of the Implementation of National Target Programs (NTPs), Sectoral Target Programs (STPs), and Other Programs and Projects Using Foreign Sources of Funding

1. Ministries managing NTPs shall report on the development of guiding documents and mechanisms for coordination with agencies assigned to lead projects/components within NTPs.

2. Agencies managing STPs shall report on the progress of submitting to the Prime Minister for approval of STPs for the period 2016-2020 and the construction or coordination in constructing guiding documents.

3. Ministries, central agencies, and localities shall evaluate the situation of allocating, assigning, and implementing the budget for NTPs and STPs (including the 2017 budget and any 2016 budget transferred for implementation in 2017); advantages, difficulties, and obstacles encountered during implementation; if NTPs and STPs use foreign sources of funding, they shall report on the disbursement details according to ODA aid, ODA loans, preferential loans, and non-governmental foreign aid, financial mechanisms, and recommendations (if any).

4. Ministries, central agencies, and localities shall evaluate the situation of allocating, assigning, and implementing the budget for other programs and projects using foreign sources of funding (including car projects), detailed according to ODA aid, ODA loans, preferential loans, non-governmental foreign aid, financial mechanisms, and recommendations (if any).

Article 7. Evaluation of Ensuring Funding for Salary Adjustments

1. Ministries and central agencies shall report on:

a) Staffing, salary funds, and allowances based on salary;

b) The need for funding to implement salary reform according to Decree No. 47/2017/ND-CP dated April 24, 2017, of the Government stipulating the base salary for civil servants, public officials, and members of the armed forces.

c) Sources of funding to ensure the implementation of base salary adjustments, including: sources from reorganization and savings of regular expenditures within the 2017 State Budget allocation; retained revenue according to the regime under Decision No. 16/2015/ND-CP and Decrees on autonomy for public service units by sector; unused salary reform funding from 2016 carried over to 2017 (if any), and unused funding from 2017 carried over to 2018 for base salary adjustments (if any).

2. Provinces and centrally-administered cities shall report on:

a) Salary funds, allowances, and subsidies implemented in 2016 and projected for 2017;

b) The need for additional funding to increase the base salary to VND 1.3 million per person per month in 2017;

c) The use of local resources to implement base salary adjustments from July 1, 2017, including: savings of 10% of regular expenditures (excluding salaries and salary-like payments); 50% of increased revenue compared to the 2016 budget; retained revenue according to the regime suitable for incorporating costs into service fees and charges for public services under Decision No. 16/2015/ND-CP and Decrees on autonomy for public service units by sector; remaining salary reform funds (if any) reserved for social welfare policies under Decision No. 579/QD-TTg.

d) Review and determine the need for allowances and subsidies for particularly difficult economic and social areas according to Decision No. 131/QD-TTg dated January 25, 2017, of the Prime Minister approving the list of particularly difficult communes in coastal and island areas, and Decision No. 582/QD-TTg dated April 28, 2017, of the Prime Minister approving the list of particularly difficult hamlets, communes in regions III, II, and I in ethnic minority and mountainous areas for the period 2016-2020.

Article 8. Evaluation of the Implementation of State Budget Tasks by Provinces and Central Cities

In addition to the general requirements mentioned above, provinces and central cities shall focus on evaluating the following additional contents:

1. Evaluation of the work of mobilizing financial resources at the local level to implement the task of developing the local economy and society.

2. The ability to balance the local budget compared to the budget estimate, measures that have been and will be implemented to ensure the balance of the local budget in case of expected reduction in local budget revenue.

3. The situation of implementing social welfare policies:

a) Social assistance policy under Decree No. 136/2013/ND-CP dated October 21, 2013 of the Government on social assistance policies for beneficiaries of social assistance, Law on Elderly People and Law on Persons with Disabilities (Decree No. 136/2013/ND-CP);

b) Education and training support policy (lunch support policy for children aged 3 to 5 years old under Decision No. 239/QD-TTg dated February 9, 2010 and Decision No. 60/2011/QD-TTg dated October 26, 2011 of the Prime Minister; boarding student support policy under Decision No. 82/2006/QD-TTg dated April 14, 2006 of the Prime Minister; support policy for exemption and reduction of tuition fees and learning expenses for students from poor and near-poor households under Decree No. 86/2015/ND-CP dated October 2, 2015 of the Government; support policy for learning expenses for ethnic minority students under Decision No. 66/2013/QD-TTg dated November 11, 2013 of the Prime Minister; support policy for students with disabilities from poor and near-poor households attending educational institutions under Circular Joint No. 42/2013/TTLT-BGDĐT-BLĐTBXH-BTC dated December 31, 2013 of the Ministry of Education and Training, Ministry of Labor, Invalids and Social Affairs, and Ministry of Finance; support policy for students and primary schools in particularly difficult communes and villages under Decree No. 116/2016/ND-CP dated July 18, 2016 of the Government);

c) Health support policy (support policy for purchasing health insurance cards (BHYT) for the poor, ethnic minorities, people living in island districts and islands, children under six years old, near-poor, students, people belonging to households engaged in agriculture, forestry, fisheries, and salt production with average income levels, and beneficiaries of social assistance); detailed funding for purchasing BHYT cards for multi-dimensional poor individuals lacking BHYT and those not lacking BHYT.

d) Agricultural and rural development support policy (policy to support the protection and development of rice cultivation land as stipulated in Decree No. 35/2015/ND-CP dated April 13, 2015 of the Government on management and use of rice cultivation land; policy to support production land, residential land, housing, and drinking water for poor ethnic minority households with difficult lives; policy to exempt irrigation fees according to Decree No. 67/2012/ND-CP dated September 10, 2012 of the Government amending and supplementing some articles of Decree No. 143/2003/ND-CP dated November 28, 2003 of the Government detailing the implementation of certain provisions of the Law on the Exploitation and Protection of Irrigation Works); policy to support convenience fees for poor households under Decision No. 28/2014/QD-TTg dated April 7, 2014 of the Prime Minister);

đ) Policy for persons who participated in wars to protect the country and international missions;

e) Policy for young intellectuals volunteering in rural and mountainous areas during the period 2013-2020 under Decision No. 1758/QD-TTg dated September 30, 2013 of the Prime Minister;

g) Policy to support disease prevention and control, disaster prevention, mitigation, and relief, and famine relief for the people;

h) Policy to support fishermen encountering risks while at sea and far-sea fishing; interest rate support policy and subsidy policy to reduce post-harvest losses for agricultural and aquatic products; policy to develop aquaculture according to Decree No. 67/2014/ND-CP dated July 7, 2014 of the Government at the local level; Decree No. 89/2015/ND-CP dated October 7, 2015 of the Government amending and supplementing some articles of Decree No. 67/2014/ND-CP; Decision No. 47/2016/QD-TTg dated October 31, 2016 of the Prime Minister detailing the pilot mechanism for one-time support after investment for ship owners building new ships according to Decree No. 89/2015/ND-CP and Decree No. 67/2014/ND-CP (Decision No. 47/2016/QD-TTg).

i) The situation of implementing policies for poor households with low income and poor households lacking basic social services according to the multidimensional poverty standard; timing of implementation and budget sources to ensure.

For each policy, please provide a specific report on the target group (including identification of poor households based on income criteria), the funding requirement for implementing the policy in 2017 (with explanation of the basis for determination and calculation method).

4. The situation of reducing state budget support for public service units linked to price and fee adjustments for public service units and the use of reduced budget spending to increase direct support spending for the poor and policy targets to access and benefit from public services, implement salary reform, increase spending on procurement, repair, and investment in programs and projects, and development goals of sectors and fields, thereby restructuring regular spending in various fields and restructuring state budget spending.

5. Determine the demand and source for salary reform in 2017, the remaining amount (if any) after ensuring sufficient demand for salary reform in 2017, to pay off the part of the State Treasury's support to implement social welfare policies issued by the central government (reducing the corresponding portion of the State Treasury's support according to the regulations) as stipulated in Decision No. 579/QD-TTg.

6. Provide a specific report on the allocation and use of the budget (including the targeted State Treasury support for the local budget - if any) and the local budget reserve to fulfill security and defense tasks; disaster prevention, mitigation, and relief, and disease control in humans, livestock, poultry, and crops; the situation of using the local budget reserve up to June 30, 2017.

7. The situation regarding the allocation and budgeting for state budget expenditures from land use fees to invest in local infrastructure projects, implementing cadastral surveys, establishing land ownership records, issuing land use right certificates, and allocating development funds from land use fees and land lease fees according to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government.

8. The implementation status of borrowing and repaying debts of local state budget, including:

a) The beginning-of-year debt balance, borrowings up to June 30, 2017, estimated borrowings for the entire year, detailed by purpose of borrowing (borrowing to repay principal, borrowing to offset deficit) and by each source of funding (issuing local government bonds; re-lending foreign loans of the Government by each sponsor and program/project; national credit for investment; remaining treasury loans; other borrowings).

b) The implementation status of debt repayment (interest, fees) up to June 30, 2017, detailed by each source of funding mentioned above.

c) The implementation status of principal debt repayment, detailed by each source (new borrowings to repay old debts, from surplus revenue, increased revenue, cost savings).

d) The end-of-year debt balance according to plan and estimated actual performance, detailed by each source of funding mentioned above.

9. The situation regarding income and expenditure from lottery revenues; the use of lottery proceeds to invest in important social welfare projects in the locality, focusing on education, healthcare, and rural agricultural infrastructure as prescribed.

10. The implementation status of the National Target Program for New Rural Development: implementation expenses, detailed by each source (state budget, local budget, government bond capital, other sources raised); number of communes completing the program's objectives; in cases where the local budget balance and other raised sources are lower than expected, the reasons and responsibilities of relevant agencies must be clarified.

11. The implementation status of the National Target Program to reduce poverty: implementation expenses, detailed by each source (state budget, local budget, other raised sources); in cases where the local budget balance and other raised sources are lower than expected, the reasons and responsibilities of relevant agencies must be clarified.

12. The implementation status of other national target programs: implementation expenses, detailed by each source (state budget, local budget, and other raised sources); in cases where the local budget balance and other raised sources are lower than expected, the reasons and responsibilities of relevant agencies must be clarified.

13. In cases where the locality has foreign capital to implement national target programs, other programs, and projects, report specifically on the allocated budget estimates, the allocation and disbursement details of ODA (ODA grants, ODA loans), and preferential loans.

Chapter II

BUDGET ESTIMATION FOR THE STATE BUDGET IN 2018

Article 9. Requirements

1. The year 2018 is a pivotal year for implementing the five-year socio-economic development plan for 2016-2020, the year to implement Resolution No. 07-NQ/TW dated November 18, 2016 of the Politburo on restructuring the state budget, managing public debt to ensure the safety and sustainability of the national financial system (Resolution No. 07-NQ/TW), Resolution No. 25/2016/QH14 dated November 9, 2016 of the National Assembly on the five-year national financial plan for 2016-2020 (Resolution No. 25/2016/QH14), and Resolution No. 26/2016/QH14 dated November 10, 2016 of the National Assembly on the mid-term public investment plan for 2016-2020 (Resolution No. 26/2016/QH14). Therefore, it is very significant in achieving the socio-economic development goals and financial-budgetary tasks for the period 2016-2020.

2. The state budget estimate for 2018 is built in accordance with the provisions of the State Budget Law and guiding documents on the procedures, deadlines, legal basis explanations, calculation bases, and justifications; ensuring consistency with the goals and tasks of the five-year socio-economic development plan for 2016-2020, the five-year national financial plan for 2016-2020, and the mid-term public investment plan for 2016-2020 approved by the National Assembly; aligning with the development orientation and goals set for 2018 as directed by the Prime Minister.

3. The construction of the state budget revenue and expenditure estimates for 2018 must comply with the laws on revenue and expenditure management; based on principles, criteria, and budget allocation standards; strictly adhering to the policy of thorough thrift and waste prevention from the budget preparation stage.

4. Ministries, central agencies, and localities should assess the implementation of socio-economic development tasks in 2017, closely follow the socio-economic development goals and tasks for 2018 and the period 2016-2020 of their respective sectors, fields, and localities, and the mid-term public investment plan for 2016-2020 to determine key priorities to be implemented in 2018; proactively prioritize tasks according to urgency and feasibility of implementing programs, projects, and plans approved by competent authorities based on allocated state budget resources and other legitimate sources.

5. Ministries and central agencies managing sectors and fields should consider reviewing all systems and policies (especially social security policies) when building budgets to abolish, integrate, or propose to competent authorities to abolish or integrate overlapping, redundant, and ineffective policies; not propose policies that reduce state revenue; only propose new policies that increase state expenditure when truly necessary and with guaranteed funding; proactively forecast full funding requirements for newly decided policies, systems, and tasks.

Article 10. Building the budget revenue estimate for the State Budget

The budget revenue estimate for the State Budget in 2018 shall be built in accordance with the current policies and regulations on State Budget revenue collection. All revenues from taxes, fees, and other sources must be fully aggregated and reflected in the State Budget balance as stipulated by the Law on the State Budget; based on tax management information data; assess accurately the ability to collect State Budget revenue in 2017, forecast factors affecting investment capacity, production and business development, and trade activities including import and export in 2018, taking into account the impact of international integration processes; calculate specifically the factors increasing or decreasing revenue due to the implementation of new tax laws that have been amended, supplemented, and expanded the tax base (including taxable objects and grounds for taxation) and implementing the schedule for reducing tariffs according to international commitments; factors increasing revenue from enhanced inspection and audit of tax declaration and payment by organizations and individuals, revenues discovered through inspection, audit, and increased revenue from strict measures against revenue loss and recovery of overdue taxes from previous years, and revenues from investment projects that have completed their preferential periods.

On this basis, strive for the ratio of revenue mobilized into the State Budget in 2018 to be approximately 21% of GDP. Excluding factors affecting revenue due to policy changes, the domestic revenue estimate (excluding oil revenue, land use fee, dividends and retained profits, lottery revenue) nationwide should increase by at least 12-14% compared to the estimated actual performance in 2017 and the revenue estimate from import and export activities should increase by at least 5-7% compared to the estimated actual performance in 2017. The specific increase in revenue for each locality will depend on local conditions, characteristics, and be consistent with the economic growth rate in each locality.

1. Building the domestic revenue estimate:

a) Localities must build the State Budget revenue estimate for their areas in 2018, in addition to ensuring the aforementioned goals and requirements, they must fully aggregate all revenue sources generated within their areas (including revenue collected at commune, ward, town levels), especially foreign contractor tax, domestic contractor tax when implementing investment projects within their areas, newly operational projects; based on a comprehensive assessment of actual performance in 2016, socio-economic development plans for the 2016-2020 period, the requirements and capabilities to fulfill economic and social tasks and the budget in 2017, forecast economic growth in their areas in 2018, and the number of budget revenue estimates for 2018 announced by competent authorities.

b) The State Budget revenue estimate for 2018 must be based on taxpayer data, ensuring the accuracy and completeness of each revenue item, tax type, and revenue field for each area, detailing revenue from newly operational factories with significant revenue according to current tax, fee, and non-State Budget revenue regulations; adjustments to policies following the ongoing schedule affecting State Budget revenue in 2018 and regulations expected to be amended, supplemented, and applied in 2018; particularly noting: the Law on the State Budget, the Law on Fees and Charges, and guiding documents effective from the 2017 fiscal year; the Law amending and supplementing certain provisions of the Law on Special Consumption Tax, which increases the special consumption tax rate for beer and liquor; the Law amending and supplementing certain provisions of the Law on Value Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration, which adjusts the special consumption tax rate for certain car and motorcycle models.

c) Fully aggregate revenue from mineral resource exploitation rights fees for permits issued by the central government and provincial people's committees; fines and other penalties from administrative violations according to the law processed by central and local state agencies.

d) All revenue from the reorganization and disposal of state-owned property (after deducting costs) must be submitted to the State Budget.

đ) Ministries, central agencies, and localities must consider revenue sources linked to the acceleration of measures to strengthen tax collection enforcement, recovery of overdue taxes, inspections, audits, anti-transfer pricing, anti-smuggling, anti-commercial fraud, supervision and management of VAT refunds, and enhanced monitoring and control to prevent revenue loss from businesses and individuals operating in the trade and service sectors, as directed by the Government, Prime Minister, and Ministry of Finance; revenue sources from urging the implementation of audit recommendations, government inspection agencies, functional agencies, and recovered tax arrears and refunds for the State Budget.

e) For fees and charges paid to the budget and retained for expenditure as prescribed

Ministries, central agencies, and localities must estimate the actual fee and charge revenue for 2017, anticipate factors affecting revenue in 2018 to build appropriate, positive, and detailed revenue estimates for each fee and charge (revenue amount, amount retained for expenditure according to detailed expenditure regulations for corresponding fields, revenue submitted to the State Budget).

For tuition fees, healthcare service prices, and other service revenue (not included in the list of fees and charges under the Law on Fees and Charges), these are not budget revenue and expenditure targets assigned to ministries, central agencies, and localities, but separate budgets and usage plans must be established and submitted to supervisory authorities as prescribed. Ministries, central agencies, and localities continue to implement mechanisms to generate funds from these revenue sources and other retained revenue to implement salary reform as prescribed.

2. Building the budget revenue estimate from import and export activities:

a) Based on forecasts of the growth rate of goods and services trade value subject to tax in the context of integration, promoting trade promotion activities, consolidating and expanding export markets; structural shifts in product categories, especially traditional products generating main revenue and newly emerging products.

b) Considering the main influencing factors such as: domestic prices and international market prices of goods with significant revenue sources; exchange rates between the Vietnamese dong and the currencies of strategic trade partners; reduction in revenue from the application of special preferential tax rates, implementation of tariff reduction schedules under signed Free Trade Agreements, and fulfillment of commitments in 2018; level of trade facilitation and impact of technical barriers; scale and progress of key investment projects involving import of raw materials and equipment; ...

3. Prepare the budget estimate for VAT refunds generated according to the provisions of the Law on Value Added Tax:

Based on the economic and social situation, the capacity for production and business development, and the production and business plans of enterprises within the jurisdiction, particularly those export-oriented enterprises that frequently generate VAT refunds, and enterprises with investment projects, accurately and timely calculate the amount of VAT refunds generated within the jurisdiction according to current policies and new policies effective in 2018. Develop the budget estimate for VAT refunds in conjunction with the requirement to strengthen management, supervision, inspection, and audit before and after VAT refunds for enterprises.

4. Prepare the budget estimate for non-repayable aid receipts:

Based on agreements and arrangements for ODA and non-governmental foreign aid already signed; the progress and disbursement of funds for programs and projects using foreign aid capital in the first six months of 2017 and projected until the end of 2017; ministries, central agencies, and localities prepare the budget estimate for non-repayable aid receipts for 2018 for their respective ministries, agencies, and localities in accordance with signed agreements and arrangements and in line with reality.

Article 11. Prepare the budget estimate for State budget expenditures

1. Prepare the budget estimate for public investment expenditure:

a) The budget estimate for public investment expenditure from the State budget is prepared in accordance with the socio-economic development plan for 2018, the five-year socio-economic development plan for 2016-2020, the national financial plan for five years, and the mid-term public investment plan for 2016-2020; ensuring compliance with the State Budget Law, the Public Investment Law, Resolution No. 1023/NQ-UBTVQH13 dated August 28, 2015 of the Standing Committee of the National Assembly (Resolution No. 1023/NQ-UBTVQH13), and Decision No. 40/2015/QĐ-TTg dated September 14, 2015 of the Prime Minister regarding principles, criteria, and allocation standards for public investment expenditure from the State budget for the period 2016-2020 (Decision No. 40/2015/QĐ-TTg). For projects planned to be allocated public investment capital during the 2016-2020 period lower than the approved investment decision, relevant ministries, sectors, and localities need to review and approve adjusted investment decisions, determine reasonable technical stopping points, or supplement other lawful sources to complete the project in line with the scale of support from the State Treasury.

b) The budget estimate for public investment expenditure from the State budget should detail expenditures according to specified areas in accordance with the State Budget Law and prioritize projects in the following order: (i) allocate capital to complete and accelerate the implementation of the National Target Program, important national projects, the National Target Program, and projects of great significance to the socio-economic development of the country; (ii) counterpart funds for projects using ODA and preferential loans from foreign donors; state investment in projects implemented under the Public-Private Partnership (PPP) model; handling arrears in construction and recovering advance payments; (iii) allocate funds only for new projects if there are available resources and all necessary investment procedures are in place (priority given to poverty reduction projects, job creation, rural agricultural development, mountainous regions, ethnic minority areas, disaster-prone areas, coastal areas affected by environmental incidents, health and education projects, projects promoting information technology applications, and key cross-sector infrastructure development projects to promote economic growth and GDP increase).

c) Ministries, central agencies, and local agencies permitted by authorized authorities to use revenues from the reorganization and disposal of state-owned real estate for investment purposes must prepare a budget estimate for public investment expenditure from these revenues (including unused revenues from 2017) and incorporate it into the overall budget estimate for public investment expenditure of the ministry, central agency, or local agency to be submitted to the planning and investment authority and the finance authority at the same level for consolidation and submission to the competent authority for approval. Additionally, ministries and central agencies must submit separate reports detailing the sources of revenue and investment needs from the sale of assets, including land use fees tied to assets on land, to the Ministry of Finance (Department I for the Ministry of Defense and the Ministry of Public Security; the State Asset Management Department for other central agencies).

d) For the budget estimate for interest rate subsidies and post-loan interest rate support for state credit investment and policy credit, and additional funding for preferential credit programs, based on the provisions of the competent authority, the implementation status in 2017, and anticipated changes in target groups, policies, and tasks in 2018, prepare the budget estimate according to regulations.

2. Prepare the budget estimate for national reserve expenditures:

Based on the National Reserve Development Strategy to 2020, the Five-Year National Reserve Plan 2016-2020, and the projected inventory levels of national reserves as of December 31, 2017, ministries and central agencies managing national reserve goods develop detailed purchase plans (by specific categories of national reserve goods), sales plans, rotation plans for national reserve goods, and prepare the State budget estimate for purchasing national reserve goods in 2018 with a focus on thorough cost savings and prioritizing strategic and essential goods; giving priority to national reserve goods for disaster prevention, mitigation, and response, epidemic control, firefighting, famine relief, and defense and security services.

3. Prepare the budget estimate for regular expenditures:

a) Ministries, central agencies, and localities shall base their regular expenditure budget for each spending area in 2018 on political tasks, the economic and social development plan for 2018, and the number of budget revenue and expenditure forecasts for 2018, ensuring compliance with policies, regulations, and standard expenditure rates for state budget expenditures.

Ministries, central agencies, localities, and units using the state budget shall prepare regular expenditure budgets according to the nature of the funding sources, striving for maximum savings. Budgets for purchasing, maintaining, and repairing assets must be based on standards, rates, and management and usage regulations for state assets as prescribed; reduce the frequency and maximize savings in organizing festivals, especially large-scale festivals, seminars, state ceremonies, etc., funded by the budget; limit the allocation of funds for overseas research and surveys, purchasing expensive cars and equipment; expand the implementation of car cost-sharing schemes.

For the budget for repair, maintenance, renovation, upgrading, and expansion of infrastructure, ministries, central agencies, and localities shall submit detailed explanations including the name of the project; objectives for repair, maintenance, renovation, upgrading, and expansion; necessity and reasons for implementation; approval documents from competent authorities; estimated workload; start and end times; budget estimates according to sources of funding and annual phases of implementation.

b) Budgets for the operation of state administrative agencies, the Party, and mass organizations shall be built in conjunction with the reduction of staffing and reorganization of administrative structures from 2016 to 2020 as stipulated in Resolution No. 39-NQ/TW; Decree No. 108/2014/NĐ-CP; Directive No. 02/CT-TTg; and Decree No. 26/2015/NĐ-CP.

c) Ministries, central agencies, and localities shall base their regular expenditure budget reductions for public service units in 2018 on anticipated increases in service revenue according to the process of accurately calculating costs included in the price of public services as prescribed in Decree No. 16/2015/NĐ-CP and other decrees regulating the self-management mechanisms of public service units in various fields. They shall allocate resources to increase spending on implementing programs and policies directly supporting the poor and policy beneficiaries to access and benefit from public services, implement salary reform, and increase spending on purchasing, repairing, and investment in public projects and programs, and development goals in sectors and fields. On this basis, they shall adjust regular spending in various areas and state budget spending.

d) Additional considerations when building the state budget for 2018:

- Expenditure on science and technology affairs: Prepare budgets for scientific and technological tasks approved by competent authorities and provide detailed explanations for national, ministry-level, provincial, and grassroots-level tasks, as well as regular and non-regular tasks of science and technology organizations. Develop budgets to support public science and technology institutions according to Decree No. 54/2016/NĐ-CP and related implementation guidelines.

- Expenditure on education, training, and vocational training: Provide detailed explanations for the basis of preparing budgets to implement policies on tuition fee exemptions and reductions and financial support for education staff, preferential policies for teachers and educational managers in economically and socially disadvantaged regions.

- Expenditure on health, population, and family affairs: Provide specific explanations for the basis of calculating the need for funds to implement the Hospital Overload Reduction Project in 2018 according to each project and task and the sources of funds for implementation; ensure that state budget funds cover salaries and special allowances not included in healthcare service prices, anti-disease allowances as prescribed; budget for implementing inspection, testing, and disposal of unsafe food, inspection, and prevention of smuggling, commercial fraud, and counterfeit goods in food safety.

Estimate the impact on the state budget for 2018 when implementing Circular No. 02/2017/TT-BYT dated March 15, 2017, issued by the Ministry of Health, which sets the maximum framework for service fees for medical examinations and treatments not covered by the Health Insurance Fund in state-run medical facilities and provides guidance on applying and paying for medical examination and treatment costs in certain cases.

- Expenditure on economic activities: Base on the volume of tasks assigned by competent authorities and budget expenditure regulations; focus on allocating funds for important tasks such as maintaining and repairing key economic infrastructure systems (transportation, water conservancy) to extend their usage time and investment efficiency; ensuring traffic safety; search and rescue operations; national reserve goods preservation; planning work expenses; implementing agricultural, forestry, fisheries, and industry promotion tasks; policies to support the development of aquaculture. Develop budgets to support public economic service institutions according to Decree No. 141/2016/NĐ-CP.

- Expenditure on the activities of state management agencies, the Party, and mass organizations: Clearly explain the following contents:

+ The number of positions in 2018 (equal to the number assigned by the competent authority in 2017 minus the number reduced in 2017 due to retirement and downsizing, plus the number added in 2017), specifying the actual number of positions present at the time of budget preparation and the number of unfilled positions according to approved quotas (if any).

+ Determine the salary fund and allowances based on the basic salary of 1.3 million VND/month (for a full year) guaranteed by the state budget, including: (i) the salary fund and allowances for the number of positions approved and actually present at the time of budget preparation, determined based on the salary scale, grade, position; allowance and contributions according to regulations (social insurance, unemployment insurance, health insurance, trade union fees); (ii) the salary fund and allowances for the number of positions approved but not yet filled, estimated based on the basic salary of 1.3 million VND/month, a coefficient of 2.34 per position, and contributions according to regulations.

+ Justification for the basis of preparing the budget estimate for special expenditure items (legal basis, content of expenditure, level of expenditure, other related contents) in 2018 in the spirit of thrift and efficiency.

- For political organizations, social-professional organizations, social organizations, and social-professional organizations that are supported by the state budget for operational expenses, the state budget estimate for 2018 shall be determined based on the estimate for 2017 according to Conclusion No. 102-KL/TW dated September 22, 2014 of the Politburo on Mass Organizations.

4. Ministries managing sectors and fields, in addition to preparing the budget estimate for revenue and expenditure of the State Budget for 2018 (the part directly implemented by the ministry), need to calculate and determine the funding requirements to implement mechanisms and policies issued by competent authorities and effective in 2018, accompanied by detailed explanations of the basis for calculation.

5. Preparing the budget estimate for implementing national target programs and major projects:

a) For national target programs and major projects that have been approved:

Ministries and central agencies assigned as the main organizers of national target programs and major projects shall base their estimates on the objectives and tasks of the program, total capital, approved funding, allocation levels in 2016 and 2017, and the inspection results for 2018, Decision No. 48/2016/QĐ-TTg dated October 31, 2016 of the Prime Minister on principles, criteria, and allocation standards for central state budget capital and the matching ratio of local state budget capital for implementing the National Target Program on Sustainable Poverty Reduction from 2016 to 2020, guiding ministries, central agencies, and localities to prepare budget estimates for implementing the program in accordance with the objectives and tasks of the program.

Ministries, central agencies, and localities shall base their estimates on the tasks assigned in the decision approving each national target program and major project, additional guidance from the program management agency, and prepare detailed budget estimates for implementing the programs by source of funds, project, content, task, operating expenses, investment capital, central state budget sources, and local state budget matching sources, to be submitted to the Ministry of Planning and Investment, the Ministry of Finance, and the main program organizer as prescribed.
Management agencies of national target programs and major projects shall aggregate and propose capital and funding needs for implementing national target programs and major projects to the Ministry of Planning and Investment and the Ministry of Finance.
The budget estimate must include detailed explanations of indicators, tasks, principles, criteria, and allocation standards for each project and task.

b) For national target programs and major projects without approval decisions:

Based on Resolution No. 73/2016/NQ-CP dated August 26, 2016 of the Government approving the investment orientation for national target programs during 2016-2020; Decision No. 547/QĐ-TTg dated April 20, 2017 of the Prime Minister on the mid-term investment plan for state budget capital from 2016 to 2020 and remaining capital allocation decisions of competent authorities; based on the content and progress of approving national target programs; program management agencies shall guide ministries, central agencies, and localities to prepare budget estimates for national target programs in 2018 in accordance with regulations. Specifically for operating expense budgets, the main program management agencies are requested to review requirements and tasks to prepare budgets consistent with the allocated investment capital for the program.

Ministries, central agencies, and localities shall base their estimates on the guidance of the program management agency, and prepare detailed budget estimates for implementing the programs by source of funds, project, content, task, operating expenses, investment capital, central state budget sources, and local state budget matching sources, to be submitted to the Ministry of Planning and Investment, the Ministry of Finance, and the main program organizer as prescribed.

Main program management agencies shall submit the budget estimates for implementing national target programs to the Ministry of Planning and Investment and the Ministry of Finance, accompanied by detailed explanations of indicators, tasks, principles, criteria, and investment and operating expense allocation standards for each project and task.

6. For programs and projects using ODA sources (including loans and grants), preferential loan sources, and non-governmental foreign aid:

Prepare the state budget estimate for 2018 in accordance with the State Budget Law, Public Debt Management Law, Investment Law, and implementing guidelines. Based on signed agreements and grant arrangements with donors, implementation capacity in 2017, financial mechanisms of the programs and projects, ministries, central agencies, and localities shall prepare budget estimates for state budget expenditures from ODA sources, preferential loans from donors, detailing loan capital, non-repayable grant capital, and matching capital for each program and project, and aligning with the nature of capital usage (investment and operating capital) in corresponding expenditure areas.

Budget estimates for state budget expenditures from ODA sources (including loans and grants), preferential loans, and non-governmental foreign aid must comply with commitments made with donors, matching capital allocation capacity, and implementation progress; minimize supplementary allocations outside the assigned budget in implementation organization. For new programs and projects, only proceed if truly effective and consistent with disbursement capacity under signed agreements and approved by the Prime Minister.
For hybrid programs and projects involving both state budget allocations and loan repayments, main program and project organizers must guide the preparation and consolidation of budget estimates for each portion of capital.
For programs and projects involving multiple ministries, central agencies, and localities, ministries, central agencies, and localities shall prepare budget estimates for expenditures from external sources, consolidate them through the main program and project management agencies, and submit detailed explanations of allocation bases to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to competent authorities for decision.

For programs and projects involving component projects, main component project agencies are responsible for preparing detailed budget estimates for implementing component projects, submitting them to the main program and project management agencies, which then consolidate and submit them to the Ministry of Planning and Investment and the Ministry of Finance, detailing by source of funds and task as for regular programs and projects, and by ministry, central agency, and locality.

Budget estimates for expenditures from external sources must ensure compliance with the limits set out in the five-year national public investment plan and the five-year national financial plan.

7. Preparing the budget estimate for generating resources for salary reform:

In 2018, continue implementing the mechanism for generating resources for salary reform to adjust the basic salary level as stipulated. Specifically:

a) Ministries and central agencies, based on the state budget estimates allocated to them, shall economize on regular expenditures and strive to increase revenue from public services to create resources for implementing salary reform.

b) Localities shall continue with the mechanism of saving 10% of regular expenditures (excluding salaries, allowances attached to salaries, items with the nature of salaries, and expenditures for human resources according to regulations); 50% of the increased revenue from local state budget (excluding land use fees and revenue from lottery operations), including the increase in revenue realized in 2017 compared to the estimate for 2017, the increase in estimated revenue for 2018 compared to the estimate for 2017; remaining resources from previous years' salary reform; at the same time, require administrative agencies and public service units with self-governed revenue sources to strive to increase revenue along with the process of accurately calculating costs into service prices and prioritize using this revenue for implementing salary reform.

8. Budget reserve allocation:

State Treasury and local budgets shall allocate reserves in accordance with the provisions of the State Budget Law to proactively respond to natural disasters, floods, epidemics, and to implement important and urgent tasks outside the budget estimate.

9. Estimates of expenditures from retained revenue:

Ministries, central agencies, and localities shall prepare estimates of expenditures from retained revenue (fees and other contributions collected in cash, excluding tuition fees and non-service revenue not included in the fee list) in accordance with the provisions set out in Clause 1 and Clause 3 of this Article and consolidate these within the overall budget expenditure estimates of ministries, central agencies, and localities.

10. Basis for checking revenue and expenditure in 2018, ministries, central agencies, and localities shall build detailed estimates of expenditures for each field specified in the State Budget Law, for each task, and for each budgetary unit under their direct supervision; after working with the Ministry of Finance and the Ministry of Planning and Investment, central ministries, agencies, provinces, and centrally-administered cities (if registered) shall immediately initiate the work of preparing the budget allocation plan for 2018 for their respective ministries, agencies, and localities, so that upon receiving the Prime Minister's assigned state budget, they can proactively submit to the competent authority for decision-making and allocation of the state budget to budgetary units before December 31, 2017, in accordance with the provisions of the State Budget Law.

Article 12. Building reports on national financial funds outside the state budget

Ministries, central agencies, and local agencies and units shall prepare reports on the financial situation of income and expenditure in 2017 and the projected plan for income and expenditure in 2018 of national financial funds outside the state budget under their management and send them together with the state budget estimate for 2018 in accordance with the provisions of the State Budget Law and guiding documents.

Article 13. Building the local state budget estimate

The construction of the local state budget estimate for 2018 must closely follow the goals and tasks of economic and social development of the country and locality in 2018 and the period 2016-2020; the five-year national financial plan, the medium-term public investment plan for the period 2016-2020; the division of revenue sources and expenditure responsibilities as stipulated by the State Budget Law and guiding documents; the standards and norms for state budget expenditure, ensuring sufficient resources to implement the systems and policies issued by the Central Government and in accordance with the provisions of the State Budget Law.

In addition to general guidelines for the preparation of state budget estimates, the preparation and construction of the local state budget estimate need to pay attention to the following main contents:

1. Construction of the State Revenue Estimate:

Localities shall prepare the estimate based on the total amount of all tax revenues, fees, and other revenues on their territory as stipulated in Article 7 of the State Budget Law and related laws.

Based on the goals and plans for economic and social development during the period 2016-2020, the ability to achieve economic and social targets and the state budget in 2017, the target for economic growth in 2018, the scope of state budget revenue as stipulated by the State Budget Law and guiding documents, forecast revenue for 2018 for each industry, sector, and economic base of each locality, and new revenue sources arising on the territory to accurately calculate each sector and item of revenue according to regulations. Analyze and evaluate the specific impacts of increases and decreases in revenue affecting the state budget revenue estimate for 2018 by region, sector, item, and tax type.

People's Committees of provinces and cities shall direct finance, tax, customs, and relevant agencies to strictly comply with the preparation of state budget revenue estimates and bear responsibility before the Prime Minister for the preparation of state budget revenue estimates. At the same time, request People's Councils, People's Committees of provinces and cities to review and prepare detailed state budget revenue estimates that are realistic and comprehensive of newly arising revenue sources on their territories to accurately calculate revenue, without leaving surplus areas to implement assigned revenue targets, using the revenue targets decided by the National Assembly and assigned by the Prime Minister as the basis for directing and managing revenue collection tasks on their territories.

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

Prepare the local state budget expenditure estimate based on the local state budget revenue share received according to the division ratio between the State Treasury and the local budget, the supplementary balance transferred from the State Treasury to the local budget for 2017; based on the goals of the five-year economic and social development plan for 2016-2020 and the goals and tasks of economic and social development in 2018 of the locality; actual implementation of revenue and expenditure tasks of the locality in 2016, estimated implementation in 2017, prepare detailed local state budget expenditure estimates for each expenditure sector as stipulated by the State Budget Law, ensuring priority allocation of sufficient budget for implementing committed projects and tasks, and implemented policies;

Localities shall report in detail the needs, use of local resources, surplus and shortage of funds to implement new policies, or adjustments to increase the level or expand the beneficiaries of current policies in 2017 and the needs for 2018 as prescribed, to have a basis for preparing targeted supplementary budget estimates for the locality in accordance with the principle stipulated in Decision 579/QĐ-TTg.

At the same time, implement the following main contents:

a) For the budget estimate for public investment expenditure: Based on the provisions of the Public Investment Law and the medium-term public investment plan from 2016 to 2020, prepare the budget estimate for public investment expenditure within the state budget balance according to Decision No. 40/2015/QD-TTg.

b) For the funding for defense area exercises: Localities shall base their budget estimates for national defense spending on the approved exercise plans for defense areas by the Ministry of National Defense or Military Zones, detailing the budget estimates for each specific exercise task and determining the amount of funding requested from the State Budget to support local implementation. Ensure sufficient counterpart funds for ODA projects within the locality's responsibility; proactively calculate and allocate sources to settle outstanding construction debts and public debt repayments due when they become due.

c) Allocate the budget estimate for public investment expenditure from land use revenue to invest in economic and social infrastructure projects, resettlement projects, land preparation for construction, and the National Target Program for New Rural Areas; proactively allocate and establish a land development fund in accordance with Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government; use at least 10% of land use revenue and land lease fees to implement cadastral work, land registration, establish a land record database, and issue land use rights certificates as directed by the Prime Minister in Directive No. 1474/CT-TTg dated August 24, 2011 and Directive No. 05/CT-TTg dated April 4, 2013.

d) For lottery revenue:

Localities shall include this revenue source in the budget estimate for the state budget balance and use it entirely for public investment expenditure, prioritizing investment in education and training, healthcare, the National Target Program for New Rural Areas, climate change response projects, and other social welfare projects as prescribed by the competent authority. Localities must allocate a minimum of 10% for the National Target Program for Building New Rural Areas. After ensuring sufficient funding to complete approved investment projects in these fields, any remaining revenue shall be allocated to climate change response projects and other important projects funded by the state budget. Any additional revenue generated from lottery activities beyond the provincial People's Council's assigned budget estimate may be proactively allocated for investment in important projects, prioritizing education and training, vocational training, healthcare, agriculture, rural areas, and climate change response.

đ) For public investment tasks in infrastructure construction based on resolutions of the Politburo and decisions of the Prime Minister, based on the objectives, tasks, and investment capital needs as stipulated, the results of investments up to the end of 2016, and the ability to implement in 2017, localities shall proactively build and calculate the tasks for 2018, including actively arranging the state budget and financial resources according to regulations to carry out these tasks, gradually reducing dependence on supplementary funding from the central government budget.

e) On the basis of the implementation plan for the self-management mechanism for public service units, reduce the budget estimate for regular state budget support for public service units linked to price and fee adjustments for public service units, and use the reduced budget to increase expenditures for programs and policies supporting the poor and policy beneficiaries to access and benefit from public services, implement salary reform, increase expenditures for procurement, repair, and public investment in programs and projects, and sectoral development goals, thereby restructuring regular expenditures in various sectors and the state budget of the locality for 2018.

g) When preparing the budget estimate for 2018, localities shall proactively forecast the need for allowances and subsidies for particularly difficult socio-economic regions according to Decision No. 131/QĐ-TTg and Decision No. 582/QĐ-TTg; review and calculate sources according to regulations to implement salary reform expenditures.

h) Prepare the budget estimate for debt interest payments, fees, and other expenses: allocate them as a separate item in the state budget balance, ensuring timely and full payment of all due debts; provide detailed explanations of the payment amounts according to each source of borrowing (if applicable), including foreign loans borrowed by the government and lent to localities, advance funds from the State Treasury, development credit for canal reinforcement, and issuance of local government bonds.

3. Prepare the budget estimate for the deficit/surplus, loan plan, and principal repayment plan for the state budget:

The preparation of the budget estimate for the deficit/surplus, loan plan, and principal repayment plan for the state budget shall comply with the provisions of the State Budget Law and guiding documents; paying attention to the following points:

a) Provincial budgets can only incur deficits if they meet all the provisions and conditions set forth in the State Budget Law and its implementing regulations.

Based on the debt limit, domestic borrowing capacity, and debt repayment arrangements, the Ministry of Finance will propose the overall state budget deficit level, including the central government deficit and local government deficit levels (if applicable), to be submitted to the competent authority for consideration and decision.

For localities permitted to incur deficits, the borrowed funds to cover the deficit must ensure a minimum of 60% is long-term borrowing, detailed according to the sources of borrowing specified in point h, Clause 2, Article of this (if applicable).

b) Based on the local government debt level as of December 31, 2017, the demand for borrowing for public investment in 2018, and the local government's medium-term debt repayment capability, localities must comprehensively assess the impact of local government debt before proposing and deciding on new borrowings, ensuring that the local government's debt level does not exceed the maximum allowable level under the regulations.

If the estimated local government debt level as of December 31, 2017 exceeds the regulated limit, then in the 2018 budget estimate, the locality must allocate local government revenue received according to the tiered distribution system, reduce the medium-term public investment plan for 2016-2020, and arrange increased debt principal repayment to ensure the debt level does not exceed the local government's regulated limit.

In cases where foreign loans borrowed by the Government for localities to re-lend or other loans with conditions binding on the purpose of use, localities must proactively coordinate with central ministries, agencies, or related units to complete the procedures for signing loan agreements to have sufficient basis to arrange the disbursement plan for the borrowed funds in the 2018 budget estimate, predict the disbursement capacity of each loan to build the borrowing and deficit plan for the State Budget for appropriateness. In cases where localities have plans to borrow to repay principal (localities without deficits or with larger borrowing amounts than deficits), but in reality, new loans have binding conditions on the purpose of use, then localities must develop a plan to reduce investment capital expenditure correspondingly and/or use other legitimate financial sources of the locality as stipulated in Clause 1, Article 5 of Decree No. 163/2016/ND-CP to repay maturing principal debts in 2018 and use new borrowed funds to offset investment capital expenditure.

In cases where the total disbursement plan for foreign loans borrowed by the Government for localities to re-lend according to signed loan agreements causes the State Budget debt balance to exceed the prescribed limit, localities must have plans to increase expenditures for repaying principal of other debts to ensure the disbursement of foreign funds according to signed agreements, while ensuring the deficit level, total borrowing amount, and debt balance of the State Budget within the prescribed limits.

c) Localities actively allocate expenditures for repaying principal from sources as stipulated in Clause 1, Article 5 of Decree No. 163/2016/ND-CP of the Government, ensuring timely and full repayment of maturing debts, especially foreign loans borrowed by the Government for localities to re-lend, while ensuring that the State Budget debt balance remains within the prescribed limit; accompanied by detailed explanations of principal repayment expenditures according to the specified loan sources under Point h, Clause 2 of this Article (if applicable) and sources of repayment, such as: new borrowing to repay old debts, from surplus revenues, increased revenues, and savings in State Budget expenditures.

Chapter III

ESTABLISHING THE FINANCIAL PLAN - STATE BUDGET FOR 2018-2020

Article 14. Requirements for Planning

2018 is the first year that central ministries, agencies, provincial People's Committees, and provincial-level agencies and units implement the three-year financial plan - State Budget 2018-2020 as the basis for establishing, reviewing, and deciding on the 2018 State Budget estimate, therefore, it is necessary to ensure the following requirements:

1. Strictly comply with Decree No. 45/2017/ND-CP of the Government detailing the establishment of five-year financial plans and three-year financial plans - State Budget and Circular No. 69/2017/TT-BTC dated July 7, 2017, of the Ministry of Finance guiding the establishment of five-year financial plans and three-year financial plans - State Budget (Circular No. 69/2017/TT-BTC).

2. The targets, tasks, revenue, expenditure, deficit, and borrowing for each year during the 2018-2020 planning period need to closely align with the targets set out in the five-year socio-economic development plan 2016-2020, the national five-year financial plan for the 2016-2020 period, the medium-term public investment plan for the 2016-2020 period, which have been decided by competent authorities, and be consistent with the main objectives and tasks of ministries, agencies, and units during the three-year planning period; ensuring the principle of only issuing necessary spending policies with guaranteed resources, not issuing revenue policies that reduce budget revenues, except for revenue policies that must be implemented according to international commitments.

3. The establishment, reporting, consolidation, and submission of the three-year financial plan - State Budget 2018-2020 will be carried out concurrently with the process of establishing the 2018 State Budget estimate, using the projected 2018 State Budget revenue and expenditure estimates as the basis for determining the State Budget revenue and expenditure plans for 2019 and 2020.

Article 15. Establishing the State Budget Revenue Plan

1. The State budget revenue plan for the three-year period 2018-2020 shall be established based on the projected state budget revenue estimate for 2018 and the expected growth rate of revenue for 2019 and 2020 as stipulated in Clause 2 of this Article; ensuring that all revenues from taxes, fees, charges, and other revenues as prescribed must be fully consolidated and reflected in the state budget balance according to the provisions of the State Budget Law.

2. The expected growth rate of revenue for 2019 and 2020 shall be determined in accordance with the current state budget revenue policies and regulations, while taking into account:

a) The potential for economic development nationwide, by industry, sector, and locality in 2019 and 2020; factors affecting investment capacity, production and business development, and trade activities including import and export operations each year; factors influenced by the process of international integration.

b) Factors expected to increase or decrease revenue due to policy adjustments, expanding tax bases, and implementing tariff reduction schedules in line with commitments to integration until 2020.

c) The impact of adjusting prices for public service fees according to the schedule for incorporating full costs into public service fee prices as stipulated in Decree No. 16/2015/NĐ-CP and other decrees on self-management mechanisms for public institutions in respective fields.

Based on this, efforts should be made to ensure that in 2019 and 2020, the ratio of revenue from taxes and fees to the Gross Domestic Product (GDP) averages approximately 21% annually; excluding policy changes, domestic revenue (excluding oil revenue, land use fee revenue, dividends and retained earnings, lottery revenue) should increase by at least 13-15% annually, and revenue from import and export activities should increase by 5-7% annually. The specific revenue increase for each locality will depend on local conditions, characteristics, and align with the economic growth rate in each locality.

3. For fees and charges paid into the budget and retained for expenditure as prescribed, ministries, central agencies, and localities shall base their 2019 and 2020 revenue plans on the estimated revenue for 2018, establishing detailed plans for each type of fee and charge (the amount collected, the amount retained for expenditure according to detailed expenditure regimes in corresponding fields, the amount paid into the state budget).

4. For tuition fees, healthcare service fees, non-fee and charge public service fees, and revenue transferred to a service pricing mechanism not included in state budget revenue, ministries, central agencies, and localities shall establish revenue plans and develop usage schemes to submit to supervisory authorities and continue to implement mechanisms to generate funds from these revenues to reform salaries as prescribed.

Article 16. Establishing the State Budget Expenditure Plan for the Three-Year Period 2018-2020 for Ministries, Central Agencies, and Provincial Agencies

1. The State budget expenditure plan for the three-year period 2018-2020 for ministries, central agencies, and provincial agencies shall be established based on the projected state budget expenditure estimate for 2018 and the ceiling for state budget expenditures for 2019 and 2020 announced by the competent authority for each agency and unit, and the ceiling for national target programs and socio-economic development programs for 2019 and 2020 announced by the competent authority for ministries managing national target programs and socio-economic development programs; simultaneously, determine the potential for reducing regular expenditure in public services sectors in 2019 and 2020 according to the schedule for incorporating full costs into public service fee prices as stipulated in Decree No. 16/2015/NĐ-CP and other decrees regulating self-management mechanisms for public institutions in respective fields.

2. During the process of preparing the state budget expenditure estimate for 2018, ministries, central agencies, and provincial agencies shall also detail basic and new expenditures of their own ministry, agency, or unit for the 2018 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 basic and new expenditures and to aggregate the demand for investment and regular expenditures in the 2019 and 2020 expenditure plans.

For ministries managing industries and sectors, in addition to establishing annual revenue and expenditure plans for the 2018-2020 period (the part directly implemented by the ministry), it is necessary to calculate and determine the funding requirements for mechanisms, policies, and tasks issued annually during the 2018-2020 period, accompanied by detailed explanations of the calculation basis.

3. Establishing expenditure plans for implementing national target programs and socio-economic development programs:

a) For national target programs and socio-economic development programs already approved by the Prime Minister, ministries and central agencies managing such programs shall base their plans on the program's objectives, tasks, total funding, and approved financial resources for the 2016-2020 period; funding and financial resources allocated in 2016 and 2017, projected estimates for 2018, and announced ceilings; guiding ministries, central agencies, and localities to prepare funding and financial resource plans for implementation in 2019 and 2020.

b) For programs yet to be approved by the Prime Minister, management agencies shall base their plans on Resolution No. 73/2016/NQ-CP dated August 26, 2016, approving investment proposals for national target programs for the 2016-2020 period, Decision No. 547/QĐ-TTg dated April 20, 2017, of the Prime Minister, and remaining capital allocation decisions by the competent authority; the content and progress of program reviews; proactively developing detailed plans for funding and financial resources for implementation over the 2018-2020 period, and submitting them to the Ministry of Finance and the Ministry of Planning and Investment as prescribed.

4. Establishing expenditure plans for programs and projects using Official Development Assistance (ODA) funds (including both loans and grants), preferential loans, and non-governmental foreign aid.

Based on loan agreements and assistance agreements signed with donors during the 2018-2020 period and the financial mechanisms of the programs and projects; on the basis of projected expenditure estimates for programs and projects using ODA funds, preferential loans, and non-governmental foreign aid for 2018; ministries, central agencies, and localities shall prepare expenditure plans for programs and projects in 2019 and 2020 from ODA funds, preferential loans, and non-governmental foreign aid, detailing the loan amounts, non-repayable grant amounts, and matching funds for each program and project, and aligning with the nature of fund utilization (investment and public service funds) according to corresponding expenditure fields.

Article 17. Preparation of the Financial Plan - State Budget for the period 2018-2020 of provinces and centrally governed cities

In addition to the relevant contents regarding the preparation of the State Budget revenue and expenditure plan for the period 2018-2020 as stipulated in Articles 15 and 16 of this Circular, the preparation of the Financial Plan - State Budget for the period 2018-2020 of provinces and centrally governed cities must also pay attention to the following matters:

1. Based on the objectives and tasks of socio-economic development of the locality for the period 2016-2020 decided by the Provincial People's Council and the forecasted objectives and tasks of socio-economic development of the locality for the year 2018; on the basis of the forecast by the Ministry of Planning and Investment on the national economic growth rate in 2019 and 2020; the provincial People's Committee shall direct the Department of Planning and Investment to forecast the situation of socio-economic development in the locality for the years 2019 and 2020, and send it to the Department of Finance as the basis for preparing the Financial Plan - State Budget for the period 2018-2020.

2. Based on the assigned revenue amount, the scope of State Budget revenue as prescribed by the Law on State Budget and guiding documents, the projected State Budget revenue on the local territory for the year 2018, the provincial People's Committee shall direct the Department of Finance to take the lead and coordinate with the Tax Service, Customs Service of the locality and other related agencies at the locality to prepare the State Budget revenue plan for the years 2019 and 2020, including:

Analyze and evaluate specifically the impacts of increases and decreases in revenue linked to socio-economic development goals and forecast the implementation of new tax policies according to the Government's action program to implement Resolution No. 07-NQ/TW (Resolution No. 51/NQ-CP dated June 19, 2017 of the Government) on the local territory.

Determine the share of revenue from domestic resources that the locality is entitled to receive based on the provisions of the Law on State Budget and guiding documents. Specifically, for the revenue from environmental protection tax on domestically produced and imported gasoline, temporarily determine it according to the ratio of 2018.

Agencies and units at the provincial level shall forecast sources of fee and charge revenue for the years 2019 and 2020 according to current regulations, consolidate them into the budget revenue estimates for the years 2019 and 2020; prepare plans for sources of education fees, medical service prices, public service prices, and other revenues (if any) according to the process of accurately reflecting costs in public service prices as stipulated in Decree No. 16/2015/NĐ-CP and other decrees on autonomy for public institutions in each field, and use them for salary reform as prescribed, and submit them to the competent authority.

3. On the basis of the forecasted revenue sources on the local territory, the revenue sources of the locality under the decentralization system, the ceiling of supplementary funds from the Central State Budget for the local State Budget announced by the competent authority for the period 2018-2020; the socio-economic development targets and tasks for the years 2019 and 2020; the projected local State Budget expenditure estimate for the year 2018; the provincial People's Committee shall direct the Department of Finance to take the lead and coordinate with the Department of Planning and Investment, District People's Committees, and other related agencies at the locality to prepare the local State Budget expenditure plan for the years 2019 and 2020, ensuring priority allocation of sufficient funds to implement existing systems, policies, and commitments (including special policies decided by the Provincial People's Council); identify the need for targeted supplementary funds from the Central State Budget for central policies for each year of the 2018-2020 period as stipulated in Decision No. 579/QĐ-TTg; for new local expenditure tasks in each year of the 2018-2020 period, allocate them in order of priority to achieve the socio-economic development goals of the locality within the scope of available resources in each year 2018-2020.

Proactively allocate the sources of savings of 10% of regular spending (excluding salaries and salary-like allowances); 50% of annual increased local State Budget revenue according to the system, the revenue retained according to the system consistent with the process of incorporating costs into public service prices as stipulated in Decree No. 16/2015/NĐ-CP to implement salary reform as prescribed.

4. The preparation of the surplus/deficit, borrowing, and debt repayment plan of the local State Budget for the years 2019 and 2020 shall be carried out strictly in accordance with the provisions of the Law on State Budget, 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, and in accordance with the provisions on the preparation of the surplus/deficit, borrowing, and debt repayment plan of the local State Budget for the year 2018 as stipulated in Clause 3, Article 13 of this Circular, ensuring that the local debt stock at the end of each year does not exceed the limit as prescribed.

Chapter IV

IMPLEMENTATION

Article 18. Responsibilities of Ministries, Central Agencies, and Localities

1. The responsibilities of ministries, central agencies, and People's Committees of provinces and centrally governed cities shall be implemented in accordance with the provisions of the State Budget Law and guiding documents, and the provisions set forth in Clauses 2, 3, 4, and 5 of Article 17 of Decree No. 45/2017/NĐ-CP dated April 21, 2017 of the Government.

2. Responsibilities of ministries managing National Target Programs (CTMTQG) and other Target Programs (CTMT)

a) Based on the assigned inspection numbers, guide ministries, central agencies, and related localities to prepare budgets for implementing the National Target Programs and Target Programs in 2018 and the period from 2018 to 2020, and submit them to the Ministry of Finance and the Ministry of Planning and Investment before July 20, 2017.

b) Aggregate the budgets for each National Target Program and Target Program under their management, and develop budget allocation plans for expenditures in 2018 and each year of the 2018-2020 period for each ministry, central agency, and province/city directly governed by the central government, and submit them to the Ministry of Finance and the Ministry of Planning and Investment as prescribed.

Article 19. Regarding the forms for preparing and reporting the state budget estimates for 2018 and the financial plan-state budget for the three-year period 2018-2020

1. For the 2018 estimate: apply the forms 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 and Forms 01, 02, and 03 issued together with this Circular.

2. For the financial plan-state budget for the three-year period 2018-2020: apply Forms 01 through 06 and Forms 13 through 19 issued together with Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of five-year financial plans and three-year financial plans-state budget.

Article 20. Implementation Provisions

1. This Circular takes effect from August 25, 2017. The content, procedures, and timeframes for preparing the state budget estimate for 2018 and the financial plan-state budget for the three-year period 2018-2020 shall be carried out in accordance with the provisions of the State Budget Law 2015 and the guidance provided in this Circular.

2. During the process of building the state budget estimate for 2018 and the financial plan-state budget for the three-year period 2018-2020, 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 are requested to report to the Ministry of Finance for timely resolution./.