Circular No. 71/2020/TT-BTC guiding the preparation of the state budget estimate for 2021 and the three-year financial and state budget plan from 2021 to 2023.

CIRCULAR

Guidelines for preparing the state budget estimate for 2021,
financial plans for the three-year period 2021-2023

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

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

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 regulations on the establishment, examination, 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, annual budget estimates and allocations at the local level, and approval of annual local government final accounts;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 31/CT-TTg dated July 29, 2020 of the Prime Minister on the construction of the Plan for Economic-Social Development and the State Budget Estimate for 2021;

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 2021 and the financial-state budget plan for the three-year period 2021-2023.

PART I

ASSESSMENT OF THE IMPLEMENTATION OF THE STATE BUDGET
IN 2020 AND THE FIVE-YEAR PERIOD 2016-2020

Article 1. Basis for assessing the implementation of the state budget in 2020 and the five-year period 2016-2020

1. Resolutions of the Party, National Assembly, People's Councils on the economic-social development plan and state budget estimate for the 2016-2020 period:

a) 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);

b) Resolutions of the National Assembly: No. 142/2016/QH13 on the Five-Year Socio-Economic Development Plan 2016-2020 (Resolution No. 142/2016/QH13), No. 25/2016/QH14 dated November 9, 2016 on the Five-Year National Financial Plan 2016-2020 (Resolution No. 25/2016/QH14), No. 26/2016/QH14 dated November 10, 2016 on the Five-Year Medium-Term Public Investment Plan 2016-2020 (Resolution No. 26/2016/QH14), and No. 71/2018/QH14 dated November 12, 2018 on adjusting the Five-Year Medium-Term Public Investment Plan 2016-2020 (Resolution No. 71/2018/QH14);

c) Resolutions of People's Councils at all levels on the five-year socio-economic development plan 2016-2020 and the five-year medium-term public investment plan 2016-2020 of local authorities.

2. Resolutions of the National Assembly and administrative documents on the state budget estimate for 2020

a) Resolutions of the National Assembly: No. 85/2019/QH14 dated November 11, 2019 on the Socio-Economic Development Plan, No. 86/2019/QH14 dated November 12, 2019 on the state budget estimate for 2020, No. 87/2019/QH14 dated November 14, 2019 on the allocation of the central state budget for 2020, and No. 122/2020/QH14 dated June 19, 2020 on the Ninth Session of the Fourteenth National Assembly;

b) Decisions of the Prime Minister and People's Committees at all levels on allocating the state budget estimate, capital investment plans from the state budget, and retained investment funds not included in the 2020 budget balance; decisions supplementing the state budget during the implementation of the state budget in 2020;

c) Resolutions of the Government: No. 01/NQ-CP dated January 1, 2020 on major tasks and solutions to guide the implementation of the socio-economic development plan and state budget estimate for 2020 (Resolution No. 01/NQ-CP), No. 02/NQ-CP dated January 1, 2020 on continuing to implement major tasks and solutions to improve the business environment and enhance the country's competitiveness in 2020 (Resolution No. 02/NQ-CP), and No. 30/NQ-CP dated March 12, 2020 on the Government's action program to implement Resolution No. 39-NQ/TW dated January 15, 2019 of the Politburo on enhancing the efficiency of management, exploitation, utilization, and promotion of economic resources, and monthly regular meetings of the Government;

d) Resolutions of People's Councils, Decisions of People's Committees, and Directives of Chairmen of People's Committees at all levels on major tasks and solutions to guide the implementation of the socio-economic development plan and local state budget estimate for 2020;

e) Circular No. 88/2019/TT-BTC dated December 24, 2019 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2020; Circulars of the Ministry of Finance on reducing fees and charges in 2020.

3. Directives and administrative documents on the state budget in 2020 related to the COVID-19 pandemic, including:

a) Decrees of the Government: No. 41/2020/NĐ-CP dated April 8, 2020 on extending deadlines for tax payments and land lease payments, and No. 70/2020/NĐ-CP dated June 28, 2020 on setting the rate of registration fee for domestically produced and assembled automobiles until December 31, 2020; Resolutions of the Government: No. 37/NQ-CP dated March 29, 2020 on special measures in the prevention and control of the COVID-19 pandemic (Resolution No. 37/NQ-CP), No. 42/NQ-CP dated April 9, 2020 on measures to support people facing difficulties due to the COVID-19 pandemic (Resolution No. 42/NQ-CP), and No. 84/NQ-CP dated May 29, 2020 on tasks and solutions to continue addressing difficulties in production and business operations, accelerating public investment disbursement, and ensuring social order and safety in the context of the COVID-19 pandemic (Resolution No. 84/NQ-CP);

b) Decisions of the Prime Minister: No. 437/QĐ-TTg dated March 30, 2020 on principles for targeted support from the central state budget for local state budgets in the prevention and control of the COVID-19 pandemic (Decision No. 437/QĐ-TTg) and No. 15/2020/QĐ-TTg dated April 24, 2020 on implementing policies to support people facing difficulties due to the COVID-19 pandemic (Decision No. 15/2020/QĐ-TTg);

c) Directives of the Prime Minister: No. 11/CT-TTg dated March 4, 2020 on urgent tasks and solutions to address difficulties in production and business operations, ensuring social welfare, and responding to the COVID-19 pandemic; and No. 19/CT-TTg dated April 24, 2020 on continuing to implement measures to prevent and control the COVID-19 pandemic in the new situation.

4. Other documents:

a) Documents from competent authorities regarding development targets; tax, fee, and charge policies and policies on reducing and saving regular expenditures affecting the implementation of revenue and expenditure tasks for the State budget in 2020 (if any).

b) Conclusions and recommendations of inspection, audit agencies, and agencies responsible for administrative reform, complaint resolution, thrift, waste prevention, and anti-corruption related to revenue and expenditure activities of the State budget.

Article 2. Evaluation of the Implementation of State Budget Revenue in 2020 and the Five-Year Period from 2016 to 2020

1. General principles

Implement in accordance with the provisions of the State Budget Law, laws on taxes, fees, and charges, and directives and management regulations of the State budget issued by competent authorities; do not include in the evaluation of State budget revenue fees that have been transferred to service prices according to the Law on Fees and Charges, deductions for state agencies, or retained fees from service activities conducted by public service units and organizations assigned by competent state authorities.

Based on the results of State budget revenue collection in the first seven months of the year, focusing on assessing the impact of the COVID-19 pandemic, unusual weather conditions, climate change (such as hailstorms, droughts, and saline intrusion), and forecasting the situation for the remaining months of the year; ministries, central agencies, and localities shall review and evaluate factors affecting State budget revenue in 2020, propose measures to manage and strive to achieve the highest possible State budget revenue estimates decided by the National Assembly and People's Councils at all levels. On this basis, evaluate the implementation of State budget revenue in 2020, comparing it with the allocated estimate.

Evaluate the implementation of tasks related to perfecting institutional frameworks, general and specific goals for State budget revenue during the five-year period from 2016 to 2020; limitations, difficulties, and obstacles; objective and subjective causes and lessons learned.

2. Evaluation of the Implementation of State Budget Revenue Collection Tasks in 2020:

a) Assess and analyze the reasons for increases and decreases in State budget revenue in 2020, paying particular attention to:

- Advantages, difficulties, and impacts of climate change, natural disasters, epidemics, and other factors, especially the impact of the COVID-19 pandemic on production and business activities, services, and import-export operations of enterprises and economic organizations in various sectors; recovery trends in production and business activities post-pandemic; the ability to implement expansion and new investment projects; projects that have completed their tax incentive periods; production volume, consumption, selling price, and profit of key goods and services in the region; retail sales growth rate and service consumption revenue; market trends.

- The impact of fluctuations in crude oil prices, input materials, rice, and other agricultural products in the global and domestic markets; the impact of implementing international economic integration commitments, including new-generation free trade agreements; monetary, credit, trade, investment, pricing policies, administrative reform, and other factors on the economy and State budget revenue results in the first seven months of the year.

- Calculate specifically the factors increasing or decreasing revenue due to changes in tax and fee laws; extensions, exemptions, reductions in taxes, fees, and charges, and the implementation of tax reduction schedules to fulfill international economic integration commitments.

b) Evaluate the implementation of regulations adjusting tax policies in 2020, including:

- Adjustments to special consumption tax rates (SCT) according to the schedule for tobacco, beer, and wine products 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 Tax Administration Law; policy amendments and supplements to Clause 3, Article 8 of Decree No. 20/2017/ND-CP dated February 24, 2017 of the Government on tax management for enterprises engaged in related party transactions;

- The Resolution of the Standing Committee of the National Assembly on the environmental protection tax rate for aviation fuel.

- Resolution No. 116/2020/QH14 dated June 19, 2020 of the National Assembly on reducing corporate income tax payable in 2020 for enterprises, cooperatives, public service units, and other organizations;

- Resolution No. 954/2020/UBTVQH dated June 2, 2020 of the Standing Committee of the National Assembly on adjusting the personal income tax exemption threshold;

- Decree No. 70/2020/NĐ-CP dated June 28, 2020 of the Government on the vehicle purchase tax rate for domestically produced and assembled cars until December 31, 2020;

- Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government amending and supplementing certain articles of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on Export Tariff Lists, Preferential Import Tariff Lists, and the List of Goods Subject to Absolute, Mixed, and Non-quota Import Tariffs, and Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and supplementing certain articles of Decree No. 122/2016/NĐ-CP;

- Decree No. 41/2020/NĐ-CP dated April 8, 2020 of the Government extending the deadline for tax payment and land lease payments;

- Decree No. 22/2020/NĐ-CP dated February 24, 2020 of the Government amending and supplementing certain articles of Decree No. 139/2016/NĐ-CP dated October 4, 2016 of the Government on business registration fees;

- Decree No. 79/2019/NĐ-CP dated October 26, 2019 of the Government amending Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on land use fee collection;

- Decree No. 67/2019/NĐ-CP dated July 31, 2019 of the Government on methods of calculating and rates for mineral resource exploitation rights fees;

- Decree No. 57/2019/NĐ-CP dated June 26, 2019 of the Government on Preferential Export Tariff Lists and Special Preferential Import Tariff Lists to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2019-2022.

- Documents, policies, tax collection systems, fees, and other charges affecting the implementation of the state budget revenue tasks for 2020, including the policy on reducing land rental payments due in 2020 for enterprises, organizations, households, and individuals directly leasing land from the State under decisions and contracts of competent state agencies in the form of annual land rental payments who have ceased production and business operations due to the impact of the Covid-19 pandemic.

c) Evaluate the situation and results of implementing measures for managing state budget revenue according to Resolution No. 01/NQ-CP; results of inspections, audits, and recovery of overdue taxes:

- Review and determine the tax arrears ledger as of December 31, 2019; the implementation of Resolution No. 94/2019/QH14 dated November 26, 2019 of the National Assembly regarding the write-off of tax debts, fines, and late payment penalties for taxpayers who are no longer capable of paying state budget revenues; efforts to urge and enforce the recovery of tax arrears, handling of tax debts in the first seven months of 2020, and the projected amount of debt to be resolved in the last months of 2020 (compared to assigned targets and plans, if applicable); evaluate the projected tax arrears as of December 31, 2020.

- Results of implementing recommendations from the State Audit Agency, inspection agencies, and tax authorities' decisions on additional tax collections in the implementation of inspection and audit plans and tasks.

d) Evaluate the situation of tax declarations, payments, and VAT refunds:

- Project the amount of funds for VAT refunds in 2020 based on ensuring actual occurrences and compliance with policies and regulations;

- Strengthen supervision, inspection, and post-refund audits of VAT refunds, and handle the recovery of improperly refunded VAT;

- Propose adjustments to the management mechanism for VAT refunds, if necessary, propose adjustments to the source of funds for VAT refunds (supplementing, prepaying, or reducing) to align with the actual economic and social development situation in the last months of the year, ensuring strict compliance with legal provisions.

đ) Implement refunds of overpaid taxes, late payment penalties, and fines according to the law (excluding VAT refund expenditures):

- Evaluate the implementation according to criteria such as the amount refunded, number of review files, and number of refund decisions made according to relevant regulations (Decree No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain articles of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on export tax rates, preferential import tax rates, lists of goods and absolute tax rates, mixed tax rates, and non-quota import tax rates; Decree No. 14/2019/NĐ-CP dated February 1, 2019 of the Government amending and supplementing certain articles of Decree No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain articles of the Law on Special Consumption Tax and the Law Amending and Supplementing Certain Articles of the Law on Special Consumption Tax;...);

- Difficulties and challenges arising and proposals for solutions regarding mechanisms and policies, management technology, and organizational coordination during the implementation process;

e) Evaluate the situation of state budget revenue from land (land use fees, land rental fees) under the Land Law and state budget revenue from the disposal and reorganization of houses and land as stipulated in Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government on the reorganization and disposal of state assets (Decree No. 167/2017/NĐ-CP), Decree No. 69/2019/NĐ-CP dated August 15, 2019 of the Government on the use of state assets to pay investors when implementing construction projects under Build-Transfer (BT) contracts (Decree No. 69/2019/NĐ-CP) and other related laws;

Additionally, evaluate the situation of land use fees collected when reducing the target group of households and individuals allowed to defer land use fees and abolishing the provision of reducing 2% annually calculated on the deferred land use fees according to Decree No. 79/2019/NĐ-CP of the Government dated October 26, 2019 amending Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on the collection of land use fees.

g) Report on the results of cooperation between ministries, central agencies, and localities in managing, resolving difficulties and obstacles in state budget revenue collection, selling state-owned assets at public auction, land auctions, and organizing inspections, audits, urging, and recovering tax arrears, preventing revenue loss, and combating transfer pricing; existing issues, difficulties, and solutions to overcome them.

h) Evaluate the situation of fee and charge collection according to the Law on Fees and Charges (evaluate the amount of fees and charges collected according to regulations; fees and charges paid into the state budget; fees and charges retained); administrative penalty revenue, fines, confiscations, and other state budget revenues in 2020 according to the Law on Administrative Penalties and related legal documents.

i) Evaluate revenues not balanced into the state budget, such as: fees retained by state agencies and public service units; school fees, medical service charges, and other service charges (not included in the list of fees and charges under the Law on Fees and Charges);

k) Evaluate revenues retained in 2020 according to regulations for administrative state agencies enjoying special mechanisms as stipulated by authorized bodies, detailing state budget sources, retained fees, revenues specified in other specialized laws or other legal documents that the State Budget Law and the Law on Fees and Charges have not specifically defined as state budget revenues (hereinafter referred to as operational revenues), amounts allocated for inspection and auditing work, and the estimated usage for 2020.

3. Evaluation of the Implementation of State Budget Revenue Collection Tasks for the Five-Year Period 2016-2020

a) Evaluate the results of completing institutional frameworks for state budget revenue collection, tasks, and measures for implementing state budget revenue management; focusing on evaluating advantages, difficulties, and proposing solutions regarding mechanisms and policies for state budget revenue management in the future.

b) Evaluate the implementation of state budget revenue for the five-year period from 2016 to 2020 compared to the targets and plans for the five-year period from 2016 to 2020 as set forth in Resolution No. 07-NQ/TW of the Politburo and Resolution No. 25/2016/QH14 of the National Assembly, and resolutions of People's Councils.

c) Evaluate the results of implementing non-balanced revenue items included in the state budget for the public service sector during the 2016-2020 period, detailing the fee revenues retained according to each field (as specified in the Law on Fees and Charges), the budget estimates used and remaining surplus as of December 31, 2020.

d) Evaluate the results of implementing revenue items retained according to regulations for administrative agencies benefiting from special mechanisms as stipulated by competent authorities, detailing the budget estimates used during the 2016-2020 period and remaining surplus as of December 31, 2020, broken down by state budget sources, retained fee sources, business operation revenues, and funds allocated through audit and inspection activities.

Article 3. Evaluation of the Implementation of Development Investment Expenditure Tasks in 2020 and the Five-Year Period from 2016 to 2020

1. Evaluation of the Implementation of the Budget Estimate for Development Investment Expenditure (DIET) in 2020

a) The situation regarding allocation and implementation of the DIET budget estimate for 2020:

- Deadline for allocating and assigning plans to project owners;

- Results of allocating the budget estimate to recover pre-financed state budget funds and settle construction debts from the state budget source;

- Adjustments and supplements to the DIET budget estimates among ministries, sectors, and localities in 2020;

- Difficulties, obstacles, and recommendations for adjusting mechanisms and policies; recommendations for implementation.

b) The situation regarding the implementation of the state budget DIET estimate in 2020, including:

- DIET from balanced state budget expenditures (including transfers from previous years to 2020 as prescribed): Evaluate capital payments up to the end of the second quarter of 2020, projected up to December 31, 2020; the disbursement status of DIET in 2020, detailed by each funding source (including: for DIET of local budgets, detail balanced local budget capital, central government support capital with specific goals from foreign sources, domestic sources); include annex tables detailing each project, total approved investment amount, cumulative paid capital up to the end of 2019, 2020 capital plan - including supplementary and adjusted capital and estimated 2020 implementation, accompanied by explanations).

For DIET from proceeds of land asset sales, land rights transfer, and land use purpose change: report on the collection, payment to the state budget, and implementation of the DIET estimate in 2020 from these revenues.

Evaluate the handling of construction debts from the state budget and recovery of pre-financed state budget capital (including government bonds as directed by the Prime Minister 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 amounts and recovered pre-financed state budget capital as of December 31, 2019; estimated handling in 2020; projected construction debt and unrecovered pre-financed capital as of December 31, 2020 (detailed by each project).

- DIET under Public-Private Partnership (PPP) form: Evaluate the implementation of using state assets to pay investors for implementing construction projects under the Build-Transfer model according to Government Decree No. 69/2019/NĐ-CP; difficulties, obstacles, causes, and recommendations.

- Evaluate the conversion of PPP investment tasks to direct state budget investment of 100% and its impact on the state budget, and the supplementation of the state budget DIET estimate for 2020 if applicable.

- In addition to the above contents, the Ministry of Health, Ministry of Defense, and Ho Chi Minh City People's Committee report on the allocation, distribution, and implementation of investments and construction of five central and terminal hospitals located in Ho Chi Minh City.

- Implementation of projects and programs from borrowed funds and repayment of local borrowing sources (including temporary treasury bank advances).

- Settlement status of completed investment projects, specifying: number of projects approved for settlement of completed projects and remaining capital not allocated for payment compared to the approved settlement value of completed projects by competent authorities; number of completed projects but not settled as of June 2020, projected to the end of 2020; reasons and solutions for handling.

c) Evaluate the implementation of DIET tasks in 2020 by administrative agencies benefiting from special mechanisms as stipulated in current regulations in 2020, detailed by each project and funding source (state budget, retained fees, funds reallocated through audit and inspection activities, business operation revenues); submit to higher-level management agencies for consolidation and reporting to financial and investment agencies at the same level.

d) For public service fields: evaluate the implementation of DIET tasks in 2020 according to current regulations (detailing state budget sources, public service revenue sources, development fund for public service activities, borrowing sources, and other lawful sources of the unit) by each public service field; submit to higher-level management agencies for consolidation and reporting to financial agencies at the same level.

2. Evaluation of the Results of Implementing DIET Tasks of the State Budget for the Five-Year Period from 2016 to 2020

a) Evaluation of the implementation of investment project planning, review, approval of investment policies, and investment decisions according to the Law on Public Investment and government and prime minister directives;

b) Medium-term plan assigned by competent authorities for the 2016-2020 period compared to proposed figures; adjustments and supplements to the medium-term plan according to Resolution No. 71/2018/QH14 already approved by competent authorities if applicable (detailing state budget sources, government bond sources, foreign loans/re-loans, local government loans, general reserve funds for the medium-term investment plan of the central government if applicable).

c) The cumulative budgeted expenditure for investment under annual assignments (including the initial budget assigned at the beginning of the year; additional and adjusted budgets during the year from re-examined resources among ministries, sectors, localities; reserve funds of the State Budget; increased revenue and savings, if any) compared to the medium-term plan for the 2016-2020 period, detailing the sources balancing the local budget and the supplementary State Budget funds with specific targets from foreign and domestic capital.

d) The situation of handling medium-term construction debts from 2016-2020: Plans and capital allocated in the budget for the years 2016-2020 to handle; total remaining construction debts as of the end of 2020.

đ) The situation of recovering advance capital up to the end of the 2020 plan, clarifying the amount of advances that have not been allocated sufficient sources for recovery.

e) The situation of supplementing, assigning budgets, and using the reserve funds for investment under the central government's budget for ministries, sectors, and localities up to the end of 2020.

g) The cumulative disbursement and implementation of tasks for investment under the state budget compared to the assigned budget for the 2016-2020 period (including five central and final-level hospitals located in Ho Chi Minh City), detailed by each source of funding.

h) The number of completed projects handed over for use during the 2016-2020 period; the number of new projects initiated during the 2016-2020 period but not yet allocated annual capital; the number of projects carried over to the 2021-2025 period; detailed by project groups A, B, and C.

i) Evaluation of the implementation of tasks to process and arrange houses and land according to relevant laws; revenue submitted to the budget and the cumulative budgeted expenditure for investment from this source assigned in 2016-2020; the amount already submitted by the end of 2020 but not used; the need to allocate further for projects funded from this source that have been approved according to regulations; the number of projects implemented and settled by the end of 2020 but not recorded in the state budget balance, if any.

3. Evaluation of the implementation of other tasks for investment under the state budget in 2020 and throughout the 2016-2020 period.

The implementation of the preferential credit investment plan of the State and policy credit for the first seven months of the year, estimated full-year 2020 (funding mobilization, issuance of government-guaranteed bonds; credit growth, disbursement, principal repayment, outstanding loans; state budget subsidy for interest rate differential and management fees,...) and throughout the 2016-2020 period (scale of funding mobilized through various forms; average credit growth; opening balance, loan and repayment amounts during the period; closing balance; total interest rate differential and management fee subsidies allocated); administrative reform in loan approval procedures. Needs and the amount of additional capital increase for the 2016-2020 period; the amount still required to be supplemented, if any.

4. Evaluation of the implementation of tasks for investment under the state budget during the 2016-2020 period for administrative agencies benefiting from special mechanisms according to current regulations, detailed by each project and source of funding (state budget, retained fees, funds extracted through auditing and inspection work, unit business revenues, and other lawful sources); identification of ongoing tasks; submission to higher-level management agencies for consolidation and reporting to financial and investment agencies at the same level.

5. For public service fields: evaluation of the results of implementing tasks for investment under the state budget during the 2016-2020 period according to current regulations (detailed by state budget, public service revenue, development fund for public services, borrowed funds, and other lawful sources of the unit) by each field; identification of ongoing tasks; submission to higher-level management agencies for consolidation and reporting to financial and investment agencies at the same level.

6. Implementation of socialization mechanisms and policies in 2020 and throughout the 2016-2020 period:

a) Evaluation of the implementation in 2020 regarding the total socialized investment resources and resource structure by industry and field; quantity of facilities invested from socialized resources; achievements.

b) Evaluation of the results of implementing socialization mechanisms and policies compared to the assigned medium-term plans (detailed total socialized investment resources and resource structure by industry and field; quantity of facilities invested from socialized resources by industry and field) throughout the 2016-2020 period; achievements; existing issues, causes, and recommendations, if any.

Article 4. Evaluation of the implementation of regular expenditure tasks in 2020 and the five-year period from 2016 to 2020

Ministries, central agencies, and localities shall focus on evaluating the implementation of regular expenditure tasks as follows:

1. Evaluate the situation of the allocation, budgeting, and execution of the State budget for the first seven months of the year and the forecast for the entire year 2020, by each assigned expenditure area. Evaluate the implementation of policies and measures in response to the prevention and control of the COVID-19 pandemic (Resolution No. 37/NQ-CP, Resolution No. 42/NQ-CP, Decision No. 437/QĐ-TTg, Decision No. 15/2020/QĐ-TTg dated April 24, 2020) and financial support for the prevention and mitigation of natural disasters (hailstorms, droughts, saline intrusion), and disease outbreaks (African swine fever, the COVID-19 pandemic).

2. Results of the implementation of objectives, tasks, major programs, and projects for the first seven months and the forecast for the entire year 2020; the five-year period from 2016 to 2020; difficulties, obstacles, and proposals for measures to address mechanisms and policies in the organization and implementation, specifically:

a) For systems and policies: Conduct an overall evaluation of all policies and systems; review and identify completed tasks, policies, and systems; propose supplements and amendments to tasks, policies, and systems that are inconsistent with reality.

b) Evaluate the situation of reducing regular expenditures due to the impact of the COVID-19 pandemic (cutting at least 70% of the conference and travel expenses within and outside the country remaining; 10% of the remaining regular expenditure for unnecessary tasks, including funds for unfinished procurement projects) according to the guidance of the Ministry of Finance implementing Resolution No. 84/NQ-CP of the Government.

c) Implement staff reduction, organizational restructuring, and reform: Achievements in the first seven months of the year, estimated for the entire year 2020 and the five-year period from 2016 to 2020, detailed according to each target and task set out in Resolution No. 18-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the 12th Central Committee (Resolution No. 18-NQ/TW), Resolution No. 39-NQ/TW dated April 17, 2015 of the Central Committee (Resolution No. 39-NQ/TW), Conclusion No. 17-KL/TW dated September 11, 2017 of the Politburo (Conclusion No. 17-KL/TW), and related documents of the Government and Prime Minister; in detail:

- The number of staff reductions and organizational structure reductions each year;

- The amount of State budget savings due to staff reductions and organizational structure reductions each year, including the specific amount used for salary reform;

- The amount of State budget required each year to implement the staff reduction policy according to Government Decrees: Decree No. 108/2014/NĐ-CP dated November 20, 2014 on the staff reduction policy (Decree No. 108/2014/NĐ-CP), Decree No. 113/2018/NĐ-CP dated August 31, 2018 amending and supplementing certain articles of Decree No. 108/2014/NĐ-CP on the staff reduction policy (Decree No. 113/2018/NĐ-CP), and Decree No. 26/2015/NĐ-CP dated March 9, 2015 stipulating the system and policies for cadres who do not meet age requirements for re-election or reappointment during their term in Party, State, and political-social organizations (Decree No. 26/2015/NĐ-CP).

d) Implementation of reform in the public service sector:

- Results of restructuring, reforming the system, and improving management, quality, and efficiency of activities of public service units according to Resolution No. 19-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the 12th Central Committee (Resolution No. 19-NQ/TW) and Government Decree No. 16/2015/NĐ-CP dated February 14, 2015 on the autonomy mechanism of public service units (Decree No. 16/2015/NĐ-CP) and other Government Decrees on autonomy mechanisms in specific public service sectors for the first seven months of the year, estimated for the entire year 2020 and the five-year period from 2016 to 2020, detailed according to each target and each year (report the number of public service units in each sector, by each level of autonomy, each year; total revenue from public services in each sector, each year; State budget support for each public service sector, each year, each unit; total staff in each public service sector, each year; number of staff receiving State budget salaries in each public service sector, each year).

- Evaluate the impact of restructuring, reform, and enhancing autonomy on the State budget according to each sector and each year (the amount allocated and its usage); reduction in State budget spending for public service units according to each sector (health services, education and training services, vocational education...) and the usage of State budget funds allocated for enhancing the autonomy of public service units, detailed each year; difficulties, obstacles, and recommendations.

e) For ongoing regular tasks, programs, and projects implemented during the period 2016-2020: Evaluate the approval, funding allocation, and results compared to the five-year plan from 2016 to 2020 and any transitional tasks (if applicable); in detail according to each task and project based on the decision assigning tasks and funding; difficulties, obstacles, and proposals (if applicable).

f) Evaluate the implementation of regular expenditure tasks in 2020 and the five-year period from 2016 to 2020 for administrative agencies currently benefiting from special mechanisms under current regulations, in detail: salary fund (including grade-based salary, contributions based on salary, and special salary if applicable), organizational structure, professional and operational expenses; by each source of funding (State budget, retained fees, funds extracted through auditing and inspection work, and other legitimate sources); determine any transitional professional and operational tasks; submit to the superior management agency for consolidation and reporting to the same-level finance agency.

g) For public service sectors: Evaluate the implementation of regular expenditure tasks in 2020 and the five-year period from 2016 to 2020 according to current regulations (detailing State budget sources, public service revenue, development fund for public service activities, loans, and other legitimate sources of the unit) by each public service sector; determine any transitional professional and operational tasks; submit to the superior management agency for consolidation and reporting to the same-level finance agency.

Article 5. Evaluation of the implementation of the plan and budget for national defense expenditure on state reserves in 2020 and the five-year period from 2016 to 2020.

Ministries and sectors managing state reserve goods shall evaluate the implementation of the plan and budget for the first seven months of the year, estimate the full-year implementation in 2020 and the five-year period from 2016 to 2020 regarding the implementation of plans for purchasing, selling, importing, exporting, rotating goods, the level of state reserve inventory at the end of the year; implementing the budget for national defense expenditure on state reserves (purchase capital, operating costs for state reserves); establishing, amending, and supplementing economic and technical standards for state reserve goods. Compare the results achieved with the targets and orientations set forth in Decision No. 2091/QD-TTg dated December 28, 2012 of the Prime Minister approving the Strategy for Developing State Reserves until 2020; advantages, difficulties, and obstacles in 2020 and the five-year period from 2016 to 2020.

Article 6. Evaluation of the implementation of national target programs, target programs, and other programs and projects using foreign sources of funding in 2020 and the five-year period from 2016 to 2020.

1. For national target programs and target programs

a) Ministries, central agencies, and localities implementing national target programs and target programs shall evaluate the situation of allocating, assigning, and implementing the budget for expenditures in 2020.

For national target programs and target programs using foreign sources of funding, report the situation of allocating and disbursing funds (detailed according to ODA aid, ODA loans, preferential loans, and non-governmental foreign aid) to implement the program's goals and tasks; any proposals and recommendations (if applicable).

For the National Target Program on Sustainable Poverty Reduction, specifically evaluate the implementation situation for newly added communes and villages according to Decision No. 275/QD-TTg dated March 7, 2018 of the Prime Minister, and Decision No. 103/QD-TTg dated January 22, 2018 of the Prime Minister supplementing, adjusting, and renaming the list of extremely difficult communes, commune areas III, II, and I in ethnic minority and mountainous regions during the 2016-2020 period.

b) The main agency of the national target program shall take the lead and coordinate with the project component management agency; the main agency managing the target program shall take the lead and coordinate with units and localities implementing the program to aggregate resources for the program's implementation (state budget, local budget, integrated funds from other programs and projects, loan funds, other mobilized funds) and the implementation of the program's goals and tasks in 2020.

c) Based on the estimated implementation in 2020, comprehensively summarize and evaluate the situation of mobilizing, allocating funds, and implementing the program during the 2016-2020 period, achievements, shortcomings, limitations, causes, and obstacles.

2. For other programs and projects using foreign sources of funding:

Ministries, central agencies, and localities shall evaluate the situation of allocating, assigning, and implementing the budget for expenditures in 2020, any adjustments and supplements in 2020 (if applicable); cumulative implementation up to the end of 2020 compared to the assigned goals and plans in the 2016-2020 period (if applicable)/or the implementation plan for the 2016-2020 period according to the Agreement or Memorandum signed (including project components), detailed according to each source of funding (ODA aid, ODA loans, preferential loans, non-governmental foreign aid); financial mechanisms, difficulties, obstacles, and proposals and recommendations (if applicable).

Article 7. Evaluation of the situation regarding the creation of sources for salary reform in 2020

Ministries, central agencies, and centrally governed cities and provinces shall evaluate the implementation of creating sources for salary reform in conjunction with restructuring organizational structures, reducing redundant staff, and enhancing financial autonomy of public service units in accordance with Clause 3, Article 4 of Circular No. 88/2019/TT-BTC dated December 24, 2019, issued by the Ministry of Finance on organizing the implementation of the State Budget estimate for 2020.

Article 8. Evaluation of the Implementation of State Budget Tasks in 2020 and the 2016-2020 Period by Centrally Governed Cities and Provinces

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

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

2. Localities shall report specifically on the implementation of the 2020 investment budget (including adjustments and supplements during the year as prescribed), detailing: the balanced budget source (construction investment expenditure, land use fee investment expenditure, lottery proceeds investment expenditure, budget surplus investment expenditure (if any)); supplementary targeted funding from the Central State Budget in 2020 from domestic capital sources, foreign capital sources (including both loan capital and non-refundable aid); cumulative implementation from 2016-2020 compared to the targets set for the 2016-2020 period; including:

a) The allocation of the budget estimate, handling of arrears in construction investment, recovery of advance funds in 2020 and the 2016-2020 period, remaining plans for the 2016-2020 period (if any), and newly generated amounts up to 2020 not included in the mid-term plan 2016-2020 (if any); proposals for handling.

b) The situation of allocation, implementation, and disbursement of investment budget from the balanced budget in 2020 and the cumulative five-year period 2016-2020 compared to the mid-term plan for the 2016-2020 period assigned by the Prime Minister;

c) Evaluation of the allocation, implementation, and disbursement of investment budget from supplementary targeted funding from the Central State Budget for the locality in 2020 and the five-year period 2016-2020 (detailing domestic sources, foreign sources (loan capital, non-refundable aid));

d) The deficit of the local budget each year and the average over the five years 2016-2020; the situation of investment from this deficit;

đ) The increase in revenue, reduction in expenditure of the local budget and the use during the 2016-2020 period.

3. Implementation of social welfare policies in the locality:

a) Evaluation of the implementation of each policy, with detailed reports on beneficiaries (including detailed information on households with low income, multi-dimensional poverty according to each criterion lacking basic services), funding needs for implementing the policy in 2020 (with explanations of the basis for determination and calculation methods);

b) The situation of implementing support policies for people, measures in preventing and controlling the COVID-19 pandemic (Resolution No. 37/NQ-CP, Resolution No. 42/NQ-CP, Decision No. 437/QĐ-TTg, Decision No. 15/2020/QĐ-TTg dated April 24, 2020) and supporting funds for preventing and controlling African swine fever, droughts, landslides, saltwater intrusion, sea-level rise, natural disasters...;

c) Detailed reporting on the allocation of the budget (including the amount of targeted Central State Budget support for the local budget - if any) and the use of the local budget reserve to fulfill national defense and security tasks; prevention, control, and mitigation of natural disasters and epidemics; the situation of using the local budget reserve, financial reserve fund (if any) until June 30, 2020, and the planned use in the last six months of 2020: detailing the situation of providing support funds for preventing and mitigating the consequences of natural disasters (hailstorms, droughts, saltwater intrusion), epidemics (African swine fever, COVID-19 pandemic).

4. For localities permitted to adjust and supplement the staffing quota for education and healthcare services according to the decision of the competent authority, they must proactively allocate the local budget to ensure funding for the additional staffing; for the increased salary due to the base salary increase, after localities have utilized available resources to implement salary reform but still cannot meet the needs, the Central State Budget will provide support according to current salary reform regulations.

5. Sources for salary reform in 2020, any surplus remaining after ensuring sufficient funding for salaries in 2020, shall be used to pay instead of the Central State Budget support for implementing social welfare policies issued by the central government (correspondingly reducing the Central State Budget support according to the system), supporting people affected by the COVID-19 pandemic according to regulations; for additional investment in development projects as stipulated in Resolution No. 86/2019/QH14 dated November 12, 2019 of the National Assembly (if any).

6. Situation of allocating and assigning the State Budget expenditure from land use fees for investing in local infrastructure projects, conducting cadastral surveys, and issuing land use right certificates.

7. Situation of collecting, spending, managing, and utilizing revenues from lottery activities to invest in important social welfare projects in the locality, focusing on investments in education, healthcare, rural infrastructure, and climate change adaptation programs as prescribed in 2020.

8. Due to the negative impact of the COVID-19 pandemic, the Central State Budget balance in 2020 is difficult, therefore, in cases where the local budget revenue is expected to decrease compared to the assigned estimate while still having to spend on important and urgent tasks, localities must proactively develop management and utilization plans for their own resources in accordance with regulations to ensure the local budget balance as guided by the Ministry of Finance in implementing Government Resolution No. 84/NQ-CP.

9. Situation of borrowing and repaying local budget loans, including:

a) Year-end debt balance, loans up to June 30, 2020, estimated total loans for the year, detailed by purpose (principal repayment loans, deficit compensation loans) and by each source of capital (local government bond issuance; relending of foreign loans by the government according to each sponsor and project; state investment credit; treasury bank loans; other loans).

b) Obligation to repay debt detailed repayment of principal, interest, and fees according to each source of borrowing as specified at point a, Clause 9 of this Article.

c) Situation of debt repayment (interest, fees) up to June 30 and estimated for the whole year 2020, detailed according to each source of borrowing as specified at point a, Clause 9 of this Article; in which, for borrowed funds from foreign loans of the Government, detail according to each program and project.

d) Situation of principal repayment of borrowings for six months and estimated for the whole year 2020, detailed according to each source (new borrowings to repay old debts, from surplus revenue, increased revenue, cost savings); in which, for borrowed funds from foreign loans of the Government, detail according to each program and project.

đ) End-of-year debt balance according to plan and estimated actual performance, detailed according to each source of borrowing as specified at point a, Clause 9 of this Article; in which, for borrowed funds from foreign loans of the Government, detail according to each program and project.

10. Implementation status of recommendations made by the State Audit Agency and the Inspectorate.

Article 9. Evaluation of the financial plans of state financial funds outside the budget for 2020

Ministries, central agencies, and local agencies responsible for managing state financial funds outside the budget must prepare reports evaluating the implementation of revenue and expenditure plans and tasks for 2020, difficulties and obstacles encountered, and proposals for solutions. On this basis, review and evaluate the effectiveness of operations of state financial funds outside the budget under their management; develop a roadmap for restructuring, merging, suspending operations, or dissolving ineffective funds that do not meet objectives, are not suitable with economic and social conditions, have overlapping goals, tasks, service targets, or lack independent financial capacity, and have overlapping sources of income and expenditure with the State Budget, in accordance with Resolution No. 792/NQ-UBTVQH14 dated October 22, 2019 of the Standing Committee of the National Assembly.

Chapter II
BUILDING THE STATE BUDGET FOR 2021

Article 10. Requirements

The year 2021 is particularly important, being the first year to implement the Resolution of the 15th National Congress, the Five-Year Socio-Economic Development Plan 2021-2025, and the Ten-Year Socio-Economic Development Strategy 2021-2030. Decision No. 122/2020/QH14 of the National Assembly on extending the period of stability of the State Budget phase 2017-2020 to 2021 and postponing the issuance of principles, criteria, and allocation standards for regular State Budget expenditures for the new budget stability period to 2021. The construction of the State Budget for 2021 must ensure the following requirements:

1. The State Budget for 2021 shall be prepared and implemented in accordance with the provisions of the State Budget Law and guiding documents on procedures, deadlines, legal bases, calculation grounds, explanations; relevant laws and directives of competent authorities; consistent with the objectives of State Budget restructuring as per Resolution No. 07-NQ/TW, special mechanisms and policies for the development of certain regions as prescribed; promoting the implementation of tasks to implement Resolutions No. 18-NQ/TW and No. 19-NQ/TW of the 6th Plenary Session (12th term).

2. Based on the assessment of 2020 and the 2016-2020 period; directional goals, plans for socio-economic development during the 2021-2025 period, and the goals, tasks of the socio-economic development plan for 2021 as per the Prime Minister's Directive; directional goals, plans for sectoral and regional development during the 2021-2025 period, ministries, central agencies, and localities should determine key tasks to be carried out in 2021, proactively arrange expenditures and prioritize the implementation of tasks, programs, projects, and plans approved by competent authorities based on urgency, importance, and feasibility of implementation in 2021 within allocated State Budget resources and other legitimate sources; strictly adhere to the principle of thorough thrift and waste prevention from the budget preparation stage.

3. Ministries and central agencies managing sectors and fields when preparing budgets should consider reviewing all systems and policies (especially social welfare policies) to abolish, integrate, or propose competent authorities to abolish or integrate overlapping, redundant, and inefficient policies; not propose policies that reduce State revenues; only propose new policies increasing State expenditures if truly necessary and with guaranteed funding; proactively forecast full funding needs for newly implemented policies, systems, and tasks decided by competent authorities; do not allocate budgets for unissued policies.

4. For agencies and units at the central level applying special financial management mechanisms as prescribed by competent authorities, it is required to prepare the 2021 budget revenue and expenditure based on unified regulations applicable to administrative agencies of the State as concluded by the Standing Committee of the National Assembly in Notification No. 3530/TB-TTKQH dated March 30, 2020 of the National Assembly Office.

Agencies and units must prepare and report comprehensive State Budget revenue forecasts including all types of fees and charges as prescribed; simultaneously, based on workload according to functions and tasks, number of staff and laborers assigned by competent authorities, and current State Budget expenditure policies, prepare the 2021 State Budget expenditure forecast. In particular, the salary fund of agencies and units is built based on the number of staff assigned, salary system as stipulated in Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, and armed forces personnel, and current laws related to current salary and allowance systems and salary reform directions as per Resolution No. 27-NQ/TW of the 7th Plenary Session (12th term).

Article 11. Construction of the State Budget Revenue Estimate

1. General principles

The State budget revenue estimate must be constructed in accordance with the provisions of laws on taxes, fees, and charges.

The construction of the 2021 annual revenue estimate must closely follow forecasts of economic recovery capacity and attract new investment flows (both domestic and foreign); carefully calculate factors of increase and decrease and shifts in revenue sources due to changes in mechanisms, policies, and abnormal impacts caused by the COVID-19 pandemic; implement the phased reduction of taxes to fulfill commitments for international economic integration, especially the EU-Vietnam Free Trade Agreement (EVFTA); implement administrative reform measures and modernize revenue management work; strengthen management efforts to prevent revenue loss, transfer pricing, commercial fraud, tax evasion, and strictly control taxable price calculations; intensify tax inspection and audit activities; resolutely address outstanding tax debts and strictly control tax refunds.

Strive for the domestic revenue estimate from business operations in 2021 (after considering the impact of current tax policy adjustments) to increase nationwide by at least 9-11% compared to the estimated actual performance in 2020 (localities forecast economic recovery and rapid enhancement of production and business capabilities, positive structural economic changes will aim for higher revenue increases). The revenue estimate from import-export activities should increase by at least 4-6% compared to the estimated actual performance in 2020.

2. Building the Domestic Revenue Estimate:

a) Localities constructing the 2021 domestic revenue estimate, in addition to ensuring the aforementioned objectives and requirements, must comprehensively consolidate all revenue sources within the scope of State budget revenues generated within their jurisdictions (including local government revenue, foreign contractor tax, domestic contractor tax when implementing investment projects, and taxes from newly operational projects); simultaneously exclude amounts not included in the State budget revenue balance based on a thorough assessment of actual implementation in 2019, the unique characteristics of 2020, and a comprehensive evaluation of the five-year socio-economic development plan from 2016-2020; forecast economic growth in 2021 and the revenue estimate for 2021 announced by the competent authority.

b) The 2021 State budget revenue estimate must be constructed based on a database of taxpayers; ensure accurate and complete calculation of each revenue item, tax rate, and sector for each locality, detailing revenue from newly operational factories with significant revenue according to current tax, fee, and charge regulations and other non-State budget revenues; regulations adjusting policies that continue to affect State budget revenue in 2021 and proposed amendments and supplements to be implemented in 2021.

c) Continue implementing the division of revenue sources between the central State budget and local State budgets, and among different levels of local authorities as in 2020. Notably:

- Implement the regulation on the distribution of water resource exploitation rights payment stipulated in Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government, following the division prescribed in Decree No. 67/2019/ND-CP dated July 31, 2019 of the Government regarding the method of calculating and the level of payment for mineral resource exploitation rights.

- Maintain the percentage ratio of the distribution of environmental protection tax revenue for domestic and imported gasoline and diesel products as in 2020.

d) The land use fee revenue estimate is constructed based on the land auction plans, reorganization and disposal schemes approved by the competent authority in accordance with the law and the progress of related works.

đ) The revenue estimate from the reorganization and disposal of state assets (including land), revenue from leasing and transferring the right to exploit infrastructure assets for a period (after deducting related costs) submitted to the State budget; the State budget prioritizes allocating the revenue estimate for public investment tasks using these funds in accordance with the Law on Management and Use of State Assets and detailed implementing regulations.

e) The construction of the revenue estimate must be linked to strengthening revenue management, urging and enforcing tax debt collection, inspecting and auditing, combating transfer pricing, smuggling, commercial fraud, supervising VAT refund inspections, and preventing revenue loss from businesses and individuals operating in trade and service sectors and revenue from urging the implementation of audit recommendations and the State Audit Office.

g) Actively and specifically estimate revenue from fees and charges (as specified in the Law on Fees and Charges) according to each revenue item as prescribed.

h) For tuition fees, healthcare service prices, and service fees for public services (not included in the list under the Law on Fees and Charges), they are not consolidated into the revenue and expenditure estimates of ministries, central agencies, and localities, but relevant units must prepare separate estimates and submit usage plans to superior management agencies and report to the same-level finance agencies as required.

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

a) Based on forecasts of the growth rate of export-import turnover of goods and services subject to taxes in the context of integration, promoting trade promotion activities, consolidating and expanding export markets; the shift in product structure, particularly traditional products with main revenue sources and newly emerging products.

b) Considering factors such as expected fluctuations in domestic and international market prices of major revenue-generating products; exchange rates between the Vietnamese dong and currencies of strategic trading partners; reduced revenue from implementing the phased reduction of tariffs under signed and enforced free trade agreements in 2021; the degree of facilitation of trade and the impact of technical barriers; the scale and progress of key investment projects involving raw material and equipment imports; domestic oil refinery plant production plans,...

4. Construct the VAT refund estimate in accordance with the Law on Value Added Tax.

BASED on the economic and social situation, production and business development capacity, and production and business plans within the territory, especially export enterprises frequently generating VAT refund amounts, enterprises with investment projects must accurately, sufficiently, and promptly calculate the generated VAT refund amounts within their territory according to current policies and new policies that have taken effect. Establish a preliminary VAT refund budget closely linked to the need to strengthen VAT refund management, supervision, inspection, and audit before and after VAT refunds.

5. ESTABLISHING THE BUDGET FOR RECEIPTS OF UNREPAYABLE GRANTS:

BASED on the ODA agreements and non-government foreign aid agreements currently being implemented; agreements that will be signed and implemented from 2021; ministries, central agencies, and localities establish the 2021 budget for receipts of unrepayable grants for ministries, agencies, and localities.

Ministries, central agencies, and localities can only allocate funds from unrepayable grants when they have been approved by the competent authority. In cases where grant revenues occur after the budget submission date, exceeding the approved budget, they must report to the Ministry of Planning and Investment (for ODA funding) or the Ministry of Finance (for regular expenditure funding) for consolidation and reporting to the Government, which will then submit to the Standing Committee of the National Assembly for supplementary budget revenue to serve as the basis for supplementary budget expenditures according to regulations.

Article 12. ESTABLISHING THE BUDGET FOR GOVERNMENT EXPENDITURE

1. General principles

The government expenditure budget is established in accordance with the provisions of the law, closely following the guidelines, directions, and objectives set by the Politburo regarding the restructuring of the state budget, public debt management, the Central Committee's Resolutions 6 and 7 of the 12th term on organizational restructuring, reduction of staff establishments, reform of public service sector structures, salary policy, social insurance, and implementation documents.

2. Preparation of the Public Investment Expenditure Budget:

a) ESTABLISHING THE BUDGET FOR PUBLIC INVESTMENT FUNDED BY THE STATE BUDGET (including ODA funds, grant funds, proceeds from corporate share sales and divestment of state-owned enterprises, lottery revenues, land use fees) based on the State Budget Law, Investment Law, Public Asset Management and Usage Law, Public Debt Management Law, guiding documents, the targets of the Public Investment Restructuring Program, and the state budget's ability to balance in the year, aligning with the projected direction and goals of socio-economic development for the 2021-2025 period and the 2021 socio-economic development plan.

b) ALLOCATING ADEQUATE BUDGETS FOR PUBLIC INVESTMENT FUNDED BY THE STATE BUDGET IN 2021 for ongoing projects to be completed in 2021, counterpart funds for projects using ODA and preferential loans from foreign lenders; allocating funds according to the approved schedule for ongoing projects transitioning from the 2016-2020 phase to the 2021-2025 phase; state investment in projects implemented under the public-private partnership model. Prioritize funding for national target programs, important national projects, infrastructure development programs with significant impact, creating momentum for economic and social development, attracting domestic and foreign private capital, and ensuring balanced development among regions. The amount allocated for each project must match its implementation progress and disbursement capability in 2021. Overseas capital planning must comply with the content of foreign loan agreements and commitments to lenders; prioritize projects concluding foreign loan agreements in 2021 without extension capability.

Additionally, implement the provisions of the State Budget Law regarding the annual total support capital for public investment provided by the State Treasury to local budgets to carry out major and particularly important programs and projects significantly impacting local socio-economic development, not exceeding 30% of the total public investment expenditure of the State Treasury.

c) BASED on the collected and expended public investment funds from the reorganization and disposal of state-owned real estate but not yet settled; the amounts previously submitted to the state budget but not utilized, and the state budget revenue forecast from the reorganization and disposal of state-owned real estate in 2021, ministries, central agencies, and local agencies establish the budget for public investment from these revenues according to regulations, specifying projects completed but not settled due to lack of budget allocation; projects approved to use proceeds from the sale of assets on land and transfer of land use rights submitted to the state budget but not utilized; projects expected to use this revenue in 2021; consolidate in the public investment budget of ministries, central agencies, and local agencies and send to the planning and investment agency and finance agency at the same level for consolidation and submission to the competent authority for decision.

Additionally, ministries and central agencies prepare separate reports detailing the implementation of the reorganization and disposal of real estate, tax collection and expenditure from these sources up to 2020; along with the plan for the reorganization and disposal of real estate in 2021, the budget for tax collection and expenditure from these sources in 2021, and send them to the Ministry of Finance for consolidation and reporting to the competent authority according to regulations.

d) REGARDING THE BUDGET FOR INTEREST SUBSIDY, MANAGEMENT FEES, CAPITAL INCREASE, AND STATE CAPITAL IMPLEMENTATION OF CREDIT PROGRAMS FOR VIETNAM DEVELOPMENT BANKS, SOCIAL POLICY BANKS, COMMERCIAL BANKS IMPLEMENTING DEVELOPMENT CREDIT AND SOCIAL CREDIT; BASED ON THE IMPLEMENTATION IN 2020, PRIME MINISTER'S DIRECTIVE NO. 31/CT-TTg dated July 29, 2020 on the socio-economic development plan and the state budget revenue and expenditure plan for 2021, the regulations of the competent authority on investment credit and social credit policies, anticipate changes in the target groups, policies, tasks, credit growth, loan balances, fund raising, interest rates for raising and lending, etc., to establish the 2021 state budget expenditure according to the State Budget Law, Investment Law, and implementing guidance documents.

e) REGARDING THE PREPARATION OF PLANNING:

Pursuant to the provisions of the Planning Law dated November 24, 2017, Government Resolution No. 11/NQ-CP dated February 5, 2018 on implementing the Planning Law, Government Decree No. 37/2019/NĐ-CP dated May 7, 2019 detailing certain articles of the Planning Law, and Government Resolution No. 69/NQ-CP dated September 13, 2019 on implementing the contents of the National Assembly Standing Committee Resolution No. 751/2019/UBTVQH14 dated August 16, 2019 explaining certain articles of the Planning Law.

e) For public service units:

Prepare the budget estimate for development tasks (including ongoing tasks if any) according to current regulations (detailing state budget sources, income from services, development funds for public services, loans, and other lawful sources of the unit) by sector; submit to the superior management agency, consolidate and report to the investment and finance agencies at the same level.

2. Develop plans and state budget estimates for national reserve tasks:

Based on the provisions of the National Reserve Law and guiding documents; based on the goals and orientations of national reserves in the new phase for each assigned industry and field, relevant ministries and sectors shall develop plans and state budget estimates for national reserve expenditures in 2021, focusing on strategic and essential goods; prioritizing national reserve goods for disaster prevention and control, epidemic response, and national defense and security.

3. Develop regular expenditure budgets:

a) On the basis of the State Budget Law, the Public Asset Management and Utilization Law, and related guiding documents; resolutions of the Politburo on restructuring the state budget, managing public debt, Central Committee Resolutions No. 6 and 7 of the 12th term; orientation of the socio-economic development plan for the 2021-2025 period, the socio-economic development plan for 2021, and the review of the state budget revenue and expenditure estimates for 2021; state budget expenditure policies, standards, and regulations; approved projects and tasks by competent authorities,... ministries, central agencies, and localities shall develop regular expenditure budgets for 2021 for each spending area, thoroughly economize, ensure the nature of funding sources, meet important political tasks, fully implement state policies and systems, especially those concerning human resources and social welfare in the context of continued difficulties due to natural disasters and epidemics; ensure funding for the provision of services and fee collection by state agencies as prescribed; focus on administrative reform towards modernization and professionalism, prioritize building an electronic government, moving towards a digital government and economy, and effectively utilizing the Fourth Industrial Revolution.

Budget estimates for asset procurement, maintenance, repair must be based on current regulations regarding standards, norms, and management and utilization of public assets; limit the purchase of official cars and expensive equipment, continue to implement the allocation of official car usage expenses as prescribed; minimize the organization of conferences, festivals, seminars, ceremonial events, and overseas missions; continue to restructure the state budget while creating sources for salary reform and social insurance as prescribed.

The construction of budget estimates for repairs, maintenance, renovation, upgrading, and expansion of infrastructure must be carried out in accordance with the guidelines stipulated in Circular No. 92/2017/TT-BTC dated September 18, 2017 of the Ministry of Finance.

Agencies and units tasked with inspecting, testing, and disposing of unsafe food products, inspection and anti-smuggling, fraud, and counterfeit goods in the field of food safety need to pay attention to building budgets to ensure these activities and rewards for organizations and individuals with outstanding achievements in food safety management.

b) The 2021 operational budget of state management agencies, the Party, and mass organizations shall be built in conjunction with the goal of restructuring organizational structures and reducing personnel establishments; improve organizational structure, reduce intermediate levels, reduce deputy positions, implement兼任职务，合并未达标的小社区...其中：2021年精简人员编制按照上级下达的人员编制决定或经批准的精简方案（如有）执行；对于尚未下达人员编制决定/批准精简方案的2021年情况，则基于仍需减少的人员编制数以确保实现2021年整个阶段从国家预算中领取工资的人员编制精简目标或每年最低精简人员编制目标，根据中央决议第19号、第18号和第17号结论。

Estimate the impact of organizational restructuring and personnel reduction on the state budget, including: (i) funds allocated from administrative agencies due to reduced state budget expenditures from organizational restructuring (reduced operating costs, facility costs...); (ii) reduced state budget expenditures due to personnel reduction (reduced salary costs, reduced regular expenditures); (iii) funding requirements for personnel reduction policies according to current systems and policies.

c) The 2021 operational budget of public service units shall be developed based on the objectives of reforming public service units according to Resolution No. 19-NQ/TW, Decree No. 16/2015/NĐ-CP, and Government Decrees on autonomous mechanisms in each service sector. Specifically:

"In 2021, the reduction rate of personnel receiving salaries from the state budget in various service sectors shall be implemented according to the staffing allocation decision of the competent authority or the approved personnel reduction scheme (if any). For cases where there is no staffing allocation decision/personnel reduction scheme approved for 2021, it shall be calculated based on the remaining staffing reductions required to achieve the overall goal of personnel reduction receiving salaries from the state budget up to 2021 or the annual minimum personnel reduction target receiving salaries from the state budget according to Resolution No. 19-NQ/TW and Conclusion No. 17-KL/TW of the Political Bureau."

- Implement reductions in support expenditures from the State Budget tied to the reduction in personnel establishment positions receiving salaries from the State Budget and an additional minimum reduction of 5% - 10% compared to the 2020 budget for support expenditures from the State Budget for public service units with increased revenue according to the pricing and fee adjustment schedule (including full salary costs, direct costs, management costs, and depreciation of assets), increasing tuition fees in accordance with the provisions of the law; increasing the number of public service units that self-finance regular expenses and investment expenses, and public service units that self-finance regular expenses; allocating the State Budget for public services in difficult regions and localities, and in areas with particularly difficult socio-economic conditions.

- Estimate the financial requirements to implement personnel reduction policies according to current regulations and policies.

- Plan the conversion of economic public service units and other public service units meeting the required conditions into joint-stock companies.

- For public service units: Prepare the budget for regular expenditure tasks (including ongoing tasks if applicable) according to current regulations (detailing sources from the State Budget, service revenue, development fund for service activities, loans, and other lawful sources of the unit) by sector; submit to the superior management agency for consolidation and reporting to the same-level finance authority.

d) Additional notes when preparing the State Budget for 2021:

- Expenditures on science and technology services: Prepare the budget based on the approval of the competent authority for national, ministry, provincial, and grassroots scientific and technological tasks, regular tasks according to functions, public services using the State Budget, and other tasks; align with the orientation, goals, and strategy for the development of science and technology during the 2021-2025 period and Resolution No. 50-KL/TW dated May 30, 2019 of the Politburo on continuing to implement the Central Resolution No. 6 of the 11th Congress on developing science and technology to serve industrialization and modernization under socialist-oriented market economy and international integration. For the budget supporting public scientific and technological service units, continue to prepare according to Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government and related implementing guidelines.

- Expenditures on education, training, and vocational training: Explain the basis for preparing the budget to implement policies on free and reduced tuition fees and support for educational expenses, preferential policies for teachers and educational managers in areas with particularly difficult socio-economic conditions; funding to support vocational training for young people who have completed military service, police service, and voluntary work according to Decree No. 61/2015/NĐ-CP dated July 9, 2015 of the Government on employment support policies and the National Employment Fund; funding to implement scholarships for students from ethnic minorities in preparatory university programs, boarding schools, social allowances, and students from ethnic minority groups with very small populations; funding to implement the reform of the general education curriculum and textbooks according to the resolution at the 14th National Assembly dated November 21, 2017.

- Expenditures on health, population, and family services: Provide detailed explanations of the basis for calculating the need for expenditures to implement approved programs and projects of the health sector; estimate the amount of regular expenditure reduction for health public service units according to the schedule for adjusting medical service prices; the need for State Budget support due to insufficient pricing and fee structures to cover costs at public health service units that partially self-finance regular expenses or those fully financed by the State.

- Expenditures on economic activities: Base on the volume of tasks assigned by the competent authority and the prescribed budget expenditure standards; focus on allocating funds for important tasks assigned by the competent authority: maintenance and repair of key economic infrastructure systems (transportation, water resources, dykes, and disaster prevention works) to increase usage time and investment efficiency; ensure traffic safety; search and rescue operations; national reserve business operations; implementation of agricultural, forestry, fishery, and industry promotion tasks. Prepare the budget for State orders and assignments to public economic service units according to Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government and Circular No. 145/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance guiding the financial mechanism for public service units under Decree No. 141/2016/NĐ-CP, and funding for tendered provision of public services according to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, placing orders, or tendering for the provision of public goods and services using the State Budget from regular expenditure funds.

Regarding the preparation of the State Budget expenditure from road usage fees according to regulations: Based on the criteria for allocating funds approved by the competent authority, the Ministry of Transport proposes a plan for allocating funds to localities, to be submitted simultaneously with the proposal for the State Budget expenditure for 2021 and the three-year financial plan - State Budget 2021-2023 of the Ministry of Transport.

- Expenditures for the operation of state management agencies, the Party, and mass organizations are based on:

+ The number of positions allocated for 2021 (in cases where positions have not been allocated, it is determined by the number of positions granted by the competent authority in 2020 minus the number of positions to be streamlined in 2021 according to the approved personnel reduction project or the number of positions still to be reduced to meet the target set out in Resolution No. 18-NQ/TW and Conclusion No. 17-KL/TW), clearly stating the actual number of positions present as of June 1, 2020, and the number of positions yet to be recruited according to the 2021 staffing quota.

+ Determine the salary fund for rank and grade levels, allowances based on salary, and contributions according to the prescribed regulations at the basic salary level of 1,490,000 VND/month (for a full year of 12 months) guaranteed by the State Budget, including: (i) The salary fund of the number of personnel present as of June 1, 2020 (within the scope of the staffing plan for 2021), determined based on the salary level according to rank, grade, position; salary allowances and other contributions according to the system; (ii) Reduction in the salary fund linked to staff reduction; (iii) The salary fund of the approved staffing but not yet recruited, estimated based on the basic salary level of 1,490,000 VND/month, salary coefficient of 2.34/staffing and other contributions according to the system. In case the basic salary level is adjusted during 2021 according to the provisions of the competent authority, the above calculation will be correspondingly adjusted.

+ Explain the basis for preparing the budget estimate for special expenditure items (legal basis, content of expenditure, expenditure level, other related contents) in 2021 with the spirit of thrift and efficiency.

+ Funding for organizing elections for People's Councils at all levels and for electing members of the National Assembly, 15th term.

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

+ In cases where the competent authority assigns staffing: implement budget allocation based on the assigned staffing by the competent authority, applying the standard allocation rate for regular state budget expenditures in the field of state management, and implementing support for tasks assigned by the Party and the State.

+ For other mass associations ensuring the principle of voluntariness, self-management, self-financing, operating according to their charters and complying with the law; the state budget supports tasks assigned by the Party and the State.

4. Ministries managing sectors and fields, in addition to preparing the state budget revenue and expenditure forecast for 2021 (the part directly implemented by the ministry), need to calculate and determine the funding requirements for mechanisms and policies issued by the competent authority and effective in 2021, accompanied by detailed explanations of the basis for calculation.

5. Prepare the budget for national target programs and public investment programs:

Based on the national target programs and public investment programs approved by the competent authority, the ministries in charge of the main programs coordinate with component project managers to prepare detailed budgets for 2021 according to each goal, task, central state budget (NSTW), local state budget (NSĐP), construction investment, regular expenditure, for each central agency, locality participating in the program; accompanied by detailed explanations regarding the legal basis and the basis for budget estimates.

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

a) Based on the provisions of the State Budget Law, Investment Law, Public Debt Management Law, and guiding documents, based on agreements and agreements signed with donors, implementation progress, and the state budget's balancing capacity; based on the financial mechanism of the programs and projects, relevant ministries and central agencies and localities should prepare detailed budgets for each program and project using foreign capital, detailing the financial mechanism, sources of foreign debt (including ODA loans and preferential loans), grant funds, counterpart funds; distinguishing between development investment expenditure and public service expenditure; clearly distinguishing the nature of the project as either a grant or a loan from the government's foreign borrowing source, the amount of capital for each part. Ministries, sectors, and localities shall not propose signing new loan agreements for regular expenditure.

b) For mixed programs and projects funded by both grants from the state budget and loans, the agency responsible for managing the program or project shall guide the preparation and consolidation of detailed budgets for each part of the capital.

For programs and projects involving multiple central agencies and localities, these agencies and localities shall prepare detailed budgets for expenditures from foreign capital and provide detailed explanations on the basis for allocation, which shall be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the competent authority for decision-making, and copied to the main management agencies of the programs and projects.

d) For programs and projects, the component project management agencies are responsible for preparing detailed budgets for the implementation costs of component projects, submitting them to the main management agencies of the programs and projects, and consolidating them to the Ministry of Planning and Investment and the Ministry of Finance, detailing according to sources of capital and tasks, similar to ordinary programs and projects, and according to each central agency, central institution, and locality.

đ) Preparing budgets from foreign capital must comply with the provisions of the law.

7. Budget for generating sources for salary reform:

In 2021, continue to implement the policy of generating sources for salary reform combined with thorough cost savings linked to organizational restructuring, staff reduction, and enhancing the financial autonomy of public institutions according to regulations; among which, using a portion of retained income according to the regulations of agencies and units, saving 10% of additional regular expenditure (excluding salary, allowances based on salary, amounts with the nature of salary, and expenditures for human resources according to the system), 70% of the increase in revenue realized by the local state budget compared to the 2020 budget estimate, 50% of the increase in the 2021 budget estimate of the local state budget compared to the 2020 budget estimate, and any surplus from the implementation of salary reform at the end of 2020 (if any).

8. Prepare the budget for implementing the policy of staff reduction:

The preparation of the budget for implementing the staff reduction policy in 2021 is carried out in accordance with Decree No. 108/2014/ND-CP, Decree No. 113/2018/ND-CP, Decree No. 26/2015/ND-CP, Circular No. 31/2019/TT-BTC dated June 5, 2019, issued by the Ministry of Finance, guiding the determination of the source of funding and the preparation, management, use, and settlement of the budget for implementing the staff reduction policy.

9. Allocate contingency reserves for the state budget:

Central and local state budgets allocate contingency reserves in accordance with the provisions of the State Budget Law.

10. Budget for public services from retained revenue according to regulations:

The ministries, central agencies, and localities shall prepare budgets for expenditures from retained revenues in accordance with the form prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP, but such budgets shall not be consolidated into the budget for expenditures of the state budget of the ministries, central agencies, and localities.

11. Based on the revenue and expenditure inspection figures for the 2021 state budget, the ministries, central agencies, and localities shall construct detailed budgets for expenditures according to each field specified in the State Budget Law, each task, and each subordinate budget-using unit; after working with the Ministry of Finance and the Ministry of Planning and Investment, the ministries, central agencies, and provincial-level cities directly under the Central Government (if they have registered) shall immediately implement the work of preparing plans to allocate the 2021 state budget of their respective ministries, agencies, and localities, so that when receiving the state budget assigned by the Prime Minister, they can proactively submit to the competent authority for decision-making on allocation according to each field and allocate the state budget to budget-using units before December 31, 2020, in accordance with the provisions of the State Budget Law.

Article 13. Construction of financial plans for state funds outside the state budget

Based on the assessment of the implementation in 2020, the ministries, central agencies, and local agencies and units entrusted with managing state funds outside the state budget shall establish financial revenue and expenditure plans for the 2021 fiscal year for state funds outside the state budget that continue to operate within their management scope as stipulated by the State Budget Law and relevant laws, and send them along with the 2021 state budget estimates of their own agencies and units to the same-level finance agency in accordance with the State Budget Law and related implementing regulations. Among these, provide detailed explanations about the beginning-of-year balance; new revenue generated from the state budget level, fundraising, sponsorship, etc., during the year; expenditures for tasks during the year; changes in capital contributions and operational funds. Propose measures to handle cases where the expected fund balance as of December 31, 2020, is assessed.

Article 14. Construction of the state budget estimate

The 2021 state budget estimate is constructed based on the provision that 2021 is an extended year of the stable period of the state budget for the 2017-2020 phase. The construction of the revenue and expenditure estimates for the state budget must closely align with the national and local socio-economic development goals and tasks for 2021, the five-year socio-economic development plan orientation targets for the 2021-2025 period, and the 2021 goals and tasks as decided by the People's Council Resolution; it must also be consistent with the legal provisions regarding the construction of the 2021 state budget regular and investment expenditure estimates approved by the competent authority; the state budget expenditure system and policies, ensuring sufficient resources to implement the systems and policies issued by the Central Government and in accordance with the State Budget Law.

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

1. Construction of the State Revenue Estimate:

Localities shall prepare the budget based on the total tax, fee, and other revenue collected on their territory as stipulated in Article 7 of the State Budget Law and related legal provisions.

The Provincial People's Committee shall direct the Finance, Tax, Customs, and related agencies to strictly follow the preparation of the state budget revenue estimates and bear responsibility before the Prime Minister for the construction of the state budget revenue estimates.

The People's Councils and Provincial People's Committees shall review and actively prepare realistic state budget revenue estimates, comprehensively incorporating all newly generated revenue sources on their territory to accurately calculate the revenue sources, without reserving excess space for local self-determined revenue targets; using the revenue targets set by the National Assembly and assigned by the Prime Minister as the basis for directing and managing the revenue collection tasks on their territory.

Based on the ratio of revenue distribution between the central state budget and the local state budget approved by the National Assembly, and the revenue distribution among different levels of the local budget approved by the Provincial People's Council for the 2017-2020 stable budget period, determine the state budget revenue estimates for each level of the local budget in 2021.

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

Construct the local state budget expenditure estimate based on the legal provisions of the State Budget Law; based on the local state budget revenue estimate received according to the division and the stable supplementary balance from the central state budget for the local state budget (equal to the 2020 estimate); guided by the objectives of the socio-economic development plan for the 2021-2025 period and the socio-economic development tasks for 2021 as decided by the local People's Council Resolution; estimate the actual performance of local revenue and expenditure tasks in 2020, and construct a detailed local state budget expenditure estimate for each spending area as stipulated by the State Budget Law, ensuring priority allocation of sufficient budget for implementing committed projects and tasks and enacted policies.

Localities shall report in detail the needs, resources, surplus, and shortages of funds required to implement current social welfare policies, newly emerging policies in 2020, and the requirements for 2021, to serve as the basis for allocating supplementary targeted funds from the central state budget to the local state budget according to legal provisions.

At the same time, implement the following main contents:

a) For the investment expenditure estimate: Based on the provisions of the Investment Law; assess the implementation in 2020 and the 2016-2020 period; the capacity of resources; localities shall specifically explain the 2021 investment expenditure estimate, detailing the local budget revenue sources (including basic construction investment, investment from land use fees, investment from lottery proceeds, investment from local budget surplus if any), targeted supplementary funds from the central state budget from foreign sources (including both loan and non-repayable aid funds) and domestic sources; for investment tasks in the order of priority as prescribed.

b) For defense area drill expenses: Localities shall base on the approved defense area drill plans by the Ministry of National Defense or Military Region to prepare detailed state budget expenditure estimates for each specific drill task and proactively use local budget funds to implement them, with the central state budget only supporting localities facing difficulties that have not yet achieved self-balancing.

c) Allocate sufficient counterpart funds for ODA projects within their jurisdiction; proactively calculate and allocate sources to settle all construction debts and local budget loan repayments due upon maturity.

d) Prepare budget estimates for investment in economic and social infrastructure projects, relocation projects, land preparation works, and the National Target Program on New Rural Development from land use revenue; use at least 10% of land use revenue and land rental fees to carry out cadastral work, land registration, establish land record databases, and issue land use right certificates according to the Prime Minister's Directive No. 1474/CT-TTg dated August 24, 2011, and Directive No. 05/CT-TTg dated April 4, 2013 (the central state budget will not provide additional support to localities if they fail to allocate the required 10%).

đ) Regarding lottery revenues:

Localities shall include this revenue source in their local budget revenue forecasts, using it entirely for development investment, including: Northern, Central, and Central Highlands provinces shall allocate a minimum of 60%, while Southeastern and Mekong Delta provinces shall allocate a minimum of 50% of the forecasted revenue from lottery activities decided by the Provincial People's Councils to invest in education, vocational training, and healthcare. Localities shall allocate a minimum of 10% of the forecasted revenue from lottery activities to supplement capital for tasks under the National Target Program on New Rural Development.

After allocating funds to ensure completion of approved investment projects in the aforementioned fields, remaining funds may be allocated to climate change response projects and other important projects funded by the local budget.

e) Regarding the use of ticket revenue from participating in casino games

Localities permitted by competent authorities to pilot allowing Vietnamese citizens to play at casino businesses shall use the revenue from ticket sales for casino participation (if any) to fund social welfare investments, community services, and social security, including a minimum allocation of 60% for education, vocational training, and healthcare according to Clause 3, Article 5 of Circular No. 102/2017/TT-BTC dated October 5, 2017, issued by the Ministry of Finance guiding certain provisions of Government Decree No. 03/2017/NĐ-CP dated January 16, 2017, on casino operations.

g) For infrastructure development tasks pursuant to Politburo Resolutions and Prime Minister Decisions, based on the objectives, tasks, and investment capital needs as prescribed, the results of investments up to 2019, the implementation capacity in 2020 and the period 2016-2020, localities shall proactively build and calculate tasks for 2021, including proactively arranging and allocating local budget and financial resources according to regulations to implement these tasks, gradually reducing dependence on supplementary allocations from the central state budget.

h) For regular expenditure budgets, reduce budgets for state agencies and public service units based on personnel reduction tasks, organizational restructuring, and reform of public service units in 2021 determined based on the implementation results of the period 2016-2020, the goals of Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW, specifically the personnel reduction level determined by the authorized decision (if any) or the minimum reduction rate/year according to Conclusion No. 17-KL/TW, and allocate funds for salary reform in 2021 if current regulations are insufficient, and support policy beneficiaries to access public services when prices and service fees increase.

Localities shall develop plans to use the reduced regular expenditure budget directly allocated to health and education-training public service units according to the schedule for adjusting medical, educational, and vocational training service prices in 2021 as stipulated.

i) For localities permitted to adjust and supplement increased staffing in education and healthcare according to the decisions of competent authorities, continue to proactively allocate local budget funds to ensure funding for the additional staff; for increased salary requirements due to base salary increases, incorporate them into the local salary reform needs to be addressed according to current regulations.

k) Funds for implementing multi-dimensional poverty standards as approved by the competent authority and the Government Resolution, detailing for each type of multi-dimensional poverty standard, specifically the number of beneficiaries and the financial needs arising in 2021.

l) Interest, fee, and other expense payments: Build a separate budget item for interest, fee, and other expense payments in the balanced local budget, ensuring timely and full payment of maturing debts; accompanied by detailed explanations of payment levels according to each borrowing source (if applicable), including: foreign government loans channeled to localities, national treasury advances, development credit, and local government bond issuance.

3. Building the budget surplus/deficit, borrowing plan, and principal and interest repayment plan for the local budget:

The process of building the budget surplus/deficit, borrowing plan, and principal and interest repayment plan for the local budget must comply strictly with the State Budget Law and related guidance documents; paying particular attention to the following points:

a) Provincial budgets can only incur deficits if they meet the conditions and requirements stipulated in the State Budget Law and its implementing regulations.

BASED ON THE PUBLIC DEBT LIMIT, DOMESTIC LOAN CAPACITY, AND SOURCE ALLOCATION FOR DEBT REPAYMENTS, LOCALITIES PROPOSE THE TOTAL LOAN REQUIREMENT FOR THE YEAR 2021, INCLUDING THE NEED FOR LOANS TO COVER THE PROVINCE BUDGET DEFICIT (IF ANY) AND LOANS FOR PRINCIPAL REPAYMENT, WITH PRIORITY GIVEN TO FOREIGN LOANS THAT HAVE BEEN SIGNED AND ARE PLANNED TO BE FUNDED IN 2021. BASED ON THIS, THE MINISTRY OF FINANCE WILL AGGREGATE AND ESTIMATE THE GENERAL BUDGET DEFICIT, INCLUDING THE NATIONAL TREASURY BUDGET DEFICIT AND THE LOCAL BUDGET DEFICIT, AS WELL AS THE LOCAL BUDGET DEFICIT OF EACH LOCALITY (IF ANY), TO SUBMIT TO THE AUTHORIZED BODY FOR REVIEW AND DECISION.

b) BASED ON THE ESTIMATED PUBLIC DEBT LEVEL OF THE LOCAL BUDGET UNTIL DECEMBER 31, 2020, THE LOAN REQUIREMENT FOR INVESTMENT IN 2021, AND THE MEDIUM-TERM DEBT REPAYMENT CAPABILITY OF THE LOCAL BUDGET, LOCALITIES MUST FULLY ASSESS THE IMPACT OF THE LOCAL BUDGET DEBT BEFORE PROPOSING AND DECIDING NEW LOANS TO ENSURE THAT THE LOCAL DEBT LEVEL DOES NOT EXCEED THE MAXIMUM ALLOWABLE LEVEL AS PROVIDED BY REGULATIONS.

IF THE ESTIMATED LOCAL BUDGET DEBT LEVEL UNTIL DECEMBER 31, 2020 EXCEEDS THE MAXIMUM ALLOWABLE LEVEL, THEN IN THE 2021 BUDGET ESTIMATE, LOCALITIES MUST ALLOCATE A PORTION OF THE LOCAL BUDGET REVENUE THEY RECEIVE UNDER THE GRADATION SYSTEM (LOCAL BUDGET SURPLUS) AND PREVIOUS YEAR'S BUDGET SURPLUS TO INCREASE EXPENSES FOR PRINCIPAL REPAYMENT, ENSURING THAT THE DEBT LEVEL DOES NOT EXCEED THE LOCAL DEBT LIMIT AS PROVIDED.

WHERE FOREIGN GOVERNMENT LOANS ARE LOANED TO LOCALITIES OR OTHER LOANS WITH SPECIFIC USE CONDITIONS, LOCALITIES MUST INITIATE COOPERATION WITH CENTRAL MINISTRIES, AUTHORITIES, OR RELATED UNITS TO COMPLETE THE NECESSARY PROCEDURES FOR SIGNING LOAN AGREEMENTS TO ENSURE THERE IS A FUNDING PLAN FOR FOREIGN LOANS IN THE 2021 BUDGET ESTIMATE, AND TO ESTIMATE THE ABILITY TO DISBURSE EACH LOAN TO DEVELOP THE DEBT BORROWING PLAN AND LOCAL BUDGET DEFICIT APPROPRIATELY.

WHERE LOCALITIES PLAN TO BORROW TO REPAY PRINCIPAL (THE LOCALITY HAS NO DEFICIT OR THE AMOUNT OF BORROWING IS GREATER THAN THE DEFICIT), BUT THE NEW LOAN IS RESTRICTED BY USE PURPOSE, THEN THE LOCALITY MUST DEVELOP A PLAN TO REDUCE INVESTMENT EXPENDITURE CORRESPONDINGLY AND/OR USE OTHER LEGAL SOURCES OF LOCAL FUNDS AS PROVIDED IN CLAUSE 1, ARTICLE 5 OF DECREE NO. 163/2016/ND-CP TO REPAY MATURING PRINCIPAL DEBTS IN 2021 AND USE THE NEW LOAN TO COVER INVESTMENT EXPENDITURE.

WHERE THE AGGREGATION OF THE FOREIGN GOVERNMENT LOAN DISBURSEMENT PLAN FOR LOCALITIES TO BORROW AGAIN UNDER SIGNED LOAN AGREEMENTS CAUSES THE LOCAL BUDGET DEBT LEVEL TO EXCEED THE LIMIT, THEN THE LOCALITY MUST DEVELOP A PLAN TO INCREASE EXPENSES FOR PRINCIPAL REPAYMENT OF OTHER DEBTS TO ENSURE FOREIGN LOAN DISBURSEMENT ACCORDING TO SIGNED AGREEMENTS, WHILE ENSURING THE LOCAL BUDGET DEFICIT, TOTAL LOAN LEVEL, AND LOCAL BUDGET DEBT LEVEL DO NOT EXCEED THE LIMITS AS PROVIDED.

c) LOCALITIES MUST ACTIVELY ARRANGE PRINCIPAL REPAYMENT FROM SOURCES AS PROVIDED IN CLAUSE 1, ARTICLE 5 OF DECREE NO. 163/2016/ND-CP OF THE GOVERNMENT, ENSURING FULL AND TIMELY REPAYMENT OF MATURING DEBTS, ESPECIALLY FOREIGN GOVERNMENT LOANS LOANED TO LOCALITIES, WHILE ENSURING THE LOCAL BUDGET DEBT LEVEL DOES NOT EXCEED THE LIMIT AS PROVIDED; ACCOMPANIED BY A DETAILED EXPLANATION OF PRINCIPAL REPAYMENT EXPENSES ACCORDING TO THE LOAN FUNDS AS PROVIDED IN POINT h, CLAUSE 2 OF THIS ARTICLE (IF ANY) AND THE SOURCES OF REPAYMENT, SUCH AS NEW LOANS TO REPAY OLD ONES, FROM SURPLUSES, INCREASED REVENUES, AND LOCAL BUDGET EXPENDITURE SAVINGS.

Chapter III

PREPARATION OF THE FINANCIAL PLAN - STATE BUDGET FOR THE PERIOD 2021-2023

Article 15. Basis and requirements for preparing the financial plan

1. Implementing the provisions of the State Budget Law, Decree No. 45/2017/NĐ-CP of the Government detailing the preparation of the five-year financial plan and the three-year financial-plan-State budget, Circular No. 69/2017/TT-BTC dated July 7, 2017 of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial-plan-State budget (Circular No. 69/2017/TT-BTC), laws on taxes, fees, and charges, the Investment Law, the Public Debt Management Law, the State Asset Management Law, and related legal documents; based on the orientation of the socio-economic development goals for the period 2021-2030, the socio-economic development plan for the period 2021-2025; the Central Resolution XII's resolutions on streamlining the organizational structure, reducing the number of staff, reforming public service units, and resolutions on salary reform and social insurance; based on the three-year financial-plan-State budget 2020-2022 that has been reviewed and updated as of March 31, 2020; based on the results of reviewing and evaluating the implementation of revenue and expenditure tasks, systems, policies, programs, and projects over the 2016-2020 period; based on agreements and loan and aid agreements to be signed and implemented in 2021-2023; assuming the continuation of regulations during the 2017-2020 state budget stabilization period; based on the ceiling expenditures for the 2021-2023 period announced by the finance, planning, and investment agencies and the 2021 state budget estimate prepared according to Chapter II of this Circular, ministries, agencies, and central-level units and provincial-level units shall prepare the three-year financial-plan-State budget 2021-2023 in accordance with the regulations.

In cases where the expenditure needs of ministries, central agencies, and provincial-level units in 2021-2023 increase or decrease significantly compared to the estimates (including additional estimates within the year) and the estimated expenditure in 2020, exceeding the financial resources of the State budget that have been updated and announced by the finance and investment agencies for the 2021-2023 period, ministries, central agencies, and provincial-level units must provide explanations and solutions to mobilize additional financial resources outside the budget, ensuring that expenditure needs can be balanced with available resources.

2. The provisional budget for expenditures in 2022-2023 is established at a basic salary level of VND 1,490,000 per month. After the competent authority decides on the implementation plan for salary reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Plenary Session of the 12th Central Committee on salary policy reform for civil servants, public officials, employees, armed forces personnel, and workers in enterprises, the Ministry of Finance will announce and guide accordingly.

3. The preparation, reporting, consolidation, and submission of the three-year financial-plan-State budget 2021-2023 shall be carried out concurrently with the process of preparing the 2021 state budget estimate.

Article 16. Preparing the State budget revenue plan

1. The three-year State budget revenue plan 2021-2023 is prepared based on updating the 2020-2022 three-year plan and the 2021 State budget revenue estimate; simultaneously:

a) A comprehensive assessment of the implementation of the socio-economic development plan in the 2016-2020 period, including the impact of natural disasters, epidemics, especially the COVID-19 pandemic in 2020.

b) The potential for national economic development, each industry, sector, and locality in 2021-2023 consistent with the orientation of the socio-economic development goals for the 2021-2030 period, the socio-economic development plan for the 2021-2025 period; factors affecting investment capacity, labor productivity, competitiveness, improvement of the business environment, support for production and business operations of enterprises, and trade activities, import and export operations each year; factors affected by the process of international integration.

c) Factors expected to increase, decrease, or shift revenue sources due to adjustments in tax policies, expansion of tax bases, strengthening tax management according to Resolution No. 07-NQ/TW; implementing the Tax Administration Law No. 38/2019/QH14; implementing the tariff reduction schedule under international commitments; adjusting the personal income tax exemption threshold; some corporate income tax policies to support and develop enterprises; mobilizing from the informal economy sector; ...

d) The impact on state budget revenue from adjusting prices and fees for public services according to the schedule of incorporating full costs into public service prices as stipulated in Resolution No. 19-NQ/TW, Decree No. 16/2015/NĐ-CP, Decree No. 54/2016/NĐ-CP, Decree No. 141/2016/NĐ-CP, and any subsequent amendments or replacements (if applicable).

Strive for the average annual growth rate of domestic revenue from business operations nationwide in 2021 to increase by about 9-11% compared to the estimated actual performance in 2020, and about 10-11% annually in 2022-2023; increasing revenue from import and export activities by approximately 4-6% annually during the 2021-2023 period. The specific growth rates of each locality may be higher or lower than the average, depending on local conditions, characteristics, and consistent with the economic growth rate in each locality.

2. Estimates of fee and charge revenues for the years 2021-2023 should be positive and detailed for each fee and charge item as prescribed (revenue amount, amount remitted to the State budget) and only consolidated into the State budget revenue estimate for the portion of fees and charges remitted to the State budget.

3. For tuition fees, medical service fees, and other non-fee and charge service fees, the revenue plans shall be prepared according to the regulations and usage plans shall be submitted to the supervisory authorities for approval and continued implementation of the mechanism to generate revenue from these sources for salary reform as prescribed; and submitted to the same-level finance agency as required.

Article 17. Preparation of the State Budget Expenditure Plan for the 2021-2023 period by ministries, central agencies, and provincial-level agencies and units

1. The State Budget Expenditure Plan for the 2021-2023 period by ministries, central agencies, and provincial-level agencies and units shall be prepared based on updating the financial plan - State Budget for the 2020-2022 period, the estimated actual performance for 2020, the ceiling of budget expenditure for the 2021-2023 period announced by the competent authority, the draft budget for 2021 established in Chapter II of this Circular, and aligning with the economic and social development orientations and goals for the same period; specifically explaining the objectives, tasks, programs, projects, proposals, policies, and systems that have expired or newly been approved by the competent authority, particularly paying attention to the implementation of Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW of the 6th Plenary Session of the 12th Central Committee.

2. During the process of preparing the State Budget Expenditure Plan for 2021, ministries, central agencies, and provincial-level agencies and units simultaneously determine in detail their base expenditures and new expenditures for the 2021 draft budget according to Articles 5 and 6 of Circular No. 69/2017/TT-BTC of the Ministry of Finance, serving as the basis for determining base expenditures, new expenditures, and consolidating the demand for investment and maintenance and operation expenses in the expenditure plan for 2022-2023.

For ministries managing sectors and fields, besides preparing the annual State Budget revenue and expenditure plans for the 2021-2023 period (the direct implementation part), they need to calculate and determine the funding requirements for implementing mechanisms, policies, and tasks issued annually during the 2021-2023 period by the competent authority, accompanied by detailed explanations of the calculation bases, particularly noting:

a) Preparing the investment expenditure plan based on the progress of implementing programs, projects, and investment tasks carried over from previous periods (if any)/approved with investment decisions; aligning with economic and social development orientations, strategic development goals for sectors and fields, reform and development directions of the economy according to the resolutions of the 12th Central Committee Plenary Sessions.

b) Preparing the expenditure plan from ODA funds, preferential loans, and non-government foreign aid funds for 2021-2023 according to the implementation progress of signed agreements and ongoing projects, commitments and negotiations for newly signed cases, approved with investment decisions, and ongoing negotiations.

c) Preparing the detailed regular expenditure plan for implementing ongoing objectives, tasks, policies, and systems still in effect/ceased to be effective; new objectives, tasks, systems, and policies that have been approved by the competent authority.

Regarding Resolution No. 18-NQ/TW, based on evaluating the results of implementing the set objectives and tasks in the 2016-2020 period, guiding the objectives for the 2021-2025 period according to the approved project (if any), specifically forecasting the objectives and tasks related to organizational structure improvement, reduction in staffing levels in each year 2021-2023, and the State Budget financial impacts according to each objective and task (budget savings due to reduced organizational levels and staffing reductions; increased budget spending due to staff reduction policies).

Regarding Resolution No. 19-NQ/TW, based on evaluating the results of implementing the set objectives and tasks in the 2016-2020 period, guiding the objectives for the 2021-2025 period and the objectives according to the approved project (if any), implementing the draft budget similar to the 2021 draft budget stipulated in Clause 3, Article 12 of this Circular, with an annual reduction in staff enjoying State Budget salaries according to the approved project (if any), or reducing by an average of 2.5% annually plus the unfulfilled portion of the 2016-2020 period (if any).

d) For public service units: prepare the annual revenue and expenditure plans for 2021-2023 according to current regulations, detailing income items as prescribed, investment and regular expenditure from the State Budget, service income, the development fund for service activities, loans, and other lawful sources of the unit by sector; submit to the superior management agency for consolidation and report to the finance and investment authorities at the same level.

Article 18. Financial Plan - State Budget for the 2021-2023 period of provinces and centrally governed cities

In addition to the relevant contents regarding the work of preparing the revenue and expenditure plan for the State Budget for the 2021-2023 period as stipulated in Articles 15 and 16 of this Circular, the preparation of the financial plan - State Budget for the 2021-2023 period of provinces and centrally governed cities must also pay attention to the following matters:

1. Based on a comprehensive, substantive, and accurate assessment of the results achieved during the 2016-2020 period, the orientation of economic and social development goals of the locality for the 2021-2025 period, the provincial People's Committee shall direct the Department of Planning and Investment to forecast the economic and social development situation in the locality for the years 2021-2023, and send it to the Department of Finance as the basis for preparing the financial plan - State Budget for the 2021-2023 period.

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 State Budget revenue budget on the local territory for the year 2021 prepared in Chapter II of this Circular, the provincial People's Committee shall direct the Department of Finance to take the lead and coordinate with the Tax Service, Customs Office, and other related agencies in the locality to prepare the State Budget revenue plan for the years 2022-2023, including:

a) Analyzing and evaluating specifically the impacts of increases, decreases, and shifts in revenue sources due to adjustments in tax policies linked to economic and social development goals; assessing the impact of revenue sources affected by epidemics and natural disasters; implementing the Law on Tax Administration No. 38/2019/QH14; implementing the schedule for reducing import tariffs according to integration commitments; adjusting the personal income tax exemption threshold; some corporate income tax policies aimed at supporting and developing enterprises; mobilizing from the informal economy sector and planning to implement new revenue policies as stipulated in Resolution No. 07-NQ/TW.

b) For fee and charge revenues, the budget estimate shall be carried out in accordance with current regulations, tied to the schedule for increasing fees based on the principle of accurately and sufficiently covering service provision costs, consolidating the State Budget revenue portion from fees paid into the State Budget for the years 2021-2023; preparing a separate plan for tuition fees, healthcare service prices, public service prices, and other charges (not included in the fee list) for management, monitoring, and requiring the creation of resources for salary reform for these entities.

3. On the basis of the estimated revenue sources on the local territory, the revenue of the locality under the current tiered system, the estimated additional funding from the Central State Treasury for the Local State Budget for the 2021-2023 period as announced by the competent authority; the estimated targets, orientations, and tasks for economic and social development in the locality for the 2021-2025 period; 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 in the locality to prepare the Local State Budget expenditure plan for the years 2021-2023, ensuring priority allocation of sufficient funds to implement existing systems, policies, and tasks that have been issued and committed to (including special policies decided by the Provincial People's Council); determining the need for targeted additional funding from the Central State Treasury for central policies for each year of the 2021-2023 period; for new expenditure tasks of the locality in each year of the 2021-2023 period, allocating them in order of priority to achieve the locality's key economic and social development goals within the scope of available resources each year.

The budget for balanced expenditures of the Local State Budget for the years 2022 and 2023 will be calculated and determined based on the estimated temporary balanced revenue of the Local State Budget according to the adjustment ratio of the stable State Budget period 2017-2020 (for provinces and centrally governed cities currently having an adjustment ratio to the Central State Treasury) or based on the additional balanced funding from the Central State Treasury for the Local State Budget as budgeted for 2020 (for localities receiving additional balanced funding) and the budget for balanced expenditures of the Local State Budget for 2021. Among which:

For investment expenditures: Investment construction capital expenditures will be allocated according to the principles, criteria, and allocation standards for public investment capital sources from the State Budget for the 2021-2025 period as stipulated in the Resolution of the Standing Committee of the National Assembly and the Decision of the Prime Minister; expenditures from land use revenue and lottery proceeds will be allocated according to the corresponding revenue amounts.

For regular expenditures: Determined based on the revenue share enjoyed according to the tiered system (including any additional balanced funding if applicable), calculated based on the stable State Budget period 2017-2020 mentioned above, tied to the restructuring and saving of regular expenditures through streamlining organizational structures, effective operations, and reforming public institutions according to Resolution No. 18-NQ/TW and Resolution No. 19-NQ/TW of the Central Committee, and reorganizing administrative units at the district and commune levels in the 2019-2021 period as stipulated in Resolution No. 653/2019/UBTVQH14 dated March 12, 2019 of the Standing Committee of the National Assembly.

4. Preparing the plan for implementing salary reform: To be implemented in accordance with Clause 7 of Article 12 of this Circular.

5. The preparation of the plan for the deficit/surplus, borrowing, and repayment of the Local State Budget for the years 2021-2023 shall be carried out strictly in accordance with the provisions of the Law on State Budget, Decree No. 45/2017/NĐ-CP of the Government, and Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of the five-year financial plan and the three-year financial plan - State Budget, and the provisions on the preparation of the deficit/surplus plan, borrowing, and repayment of the Local State Budget for 2021 as stipulated in Clause 3 of Article 14 of this Circular, ensuring that the local debt level at the end of each year does not exceed the prescribed limit.

Chapter IV

IMPLEMENTATION

Article 19. Responsibilities of Ministries, Central Agencies, and Localities

1. The responsibilities of ministries, central agencies, and provincial people's committees under the direct jurisdiction of the central government shall be carried out in accordance with the State Budget Law and guiding documents, as well as 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 and public investment programs:

The ministries in charge of the programs shall promptly take the lead and coordinate with relevant agencies to evaluate the implementation of the programs for the period 2016-2020, develop, and submit to the competent authority for approval the national target programs and public investment programs for the period 2021-2025 in accordance with the regulations; on this basis, prepare the budget estimates for the year 2021 in accordance with the guidelines provided in this Circular, and send them to the Ministry of Planning and Investment and the Ministry of Finance for consolidation into the State Budget estimate for the year 2021 to be submitted to the competent authorities.

3. For ministries, central agencies, and units currently benefiting from special mechanisms as prescribed by the competent authority, they shall conduct evaluations for the year 2020 and the five-year period 2016-2020, and prepare the budget estimates and plans for the year 2021 in accordance with the provisions of this Circular.

Article 20. Regarding Forms for Preparing and Reporting the State Budget Estimate for the Year 2021 and Financial Plan - State Budget for the Three-Year Period 2021-2023

1. For the 2021 budget estimate: apply the forms prescribed in Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP (with particular attention to the fields of public services using forms 12.1 to 12.5), and forms 01, 02, and 03 issued together with this Circular.

2. For the detailed budget estimate of revenue and expenditure from the reorganization and disposal of state-owned real estate: apply forms 04 and 05 issued together with this Circular.

3. For the financial plan - State Budget for the three-year period 2021-2023: apply forms 01 to 06 and forms 13 to 19 issued together with Circular No. 69/2017/TT-BTC of the Ministry of Finance guiding the preparation of a five-year financial plan and a three-year financial plan - State Budget.

Article 21. Implementation clause

1. This Circular takes effect from the date of issuance. The content, procedures, and timeframes for preparing the State Budget estimate for the year 2021 and the financial plan - State Budget for the three-year period 2021-2023 shall be implemented in accordance with the State Budget Law and the guidelines provided in this Circular.

2. During the process of preparing the State Budget estimate for the year 2021 and the financial plan - State Budget for the three-year period 2021-2023, if new policies and regulations are issued, the Ministry of Finance will issue supplementary guidance notices; if there are difficulties in implementing the organizational work, ministries, central agencies, localities, state economic groups, and state corporations should report to the Ministry of Finance for timely resolution./.