Circular No. 76/2023/TT-BTC on the organization of implementing the state budget estimate for 2024

 

CIRCULAR

REGULATIONS ON THE ORGANIZATION AND IMPLEMENTATION OF THE STATE BUDGET ESTIMATE FOR 2024

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

Pursuant to Resolution No. Decision No. 104/2023/QH15 dated November 10, 2023 of the Fifteenth National Assembly on the state budget estimate for 2024;

Pursuant to Resolution No. Decision No. 105/2023/QH15 dated November 10, 2023 of the Fifteenth National Assembly on the allocation of the central budget for 2024;

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

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

Implementing Decision No. Decision No. 1600/QĐ-TTg dated December 10, 2023 of the Prime Minister on the allocation of the state budget estimate for 2024; Decision No. 1601/QĐ-TTg dated December 10, 2023 and Decision No. 1602/QĐ-TTg dated December 10, 2023 of the Prime Minister on the detailed allocation of the state budget estimate for 2024;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular to regulate the organization and implementation of the state budget estimate for 2024.

PART I
GRADATION OF REVENUE SOURCES, EXPENDITURE RESPONSIBILITIES AND ALLOCATION, ASSIGNMENT OF THE STATE BUDGET ESTIMATE

Article 1. Classification of revenue sources and expenditure responsibilities of the state budget

Clause 1. The classification of revenue sources and expenditure responsibilities between the central budget and local budgets shall be carried out in accordance with the provisions of the State Budget Law and the guiding documents for the implementation of the State Budget Law.

Clause 2. Continue to implement the central budget's share of 100% from revenues derived from e-commerce activities, platform-based business operations, cross-border services, and other services provided by foreign suppliers who register, declare, and pay taxes directly through the electronic portal of the General Department of Taxation.

Clause 3. Allocate revenues from the fee for water resource exploitation rights and environmental protection tax on petroleum products between the central budget and local budgets according to point a, Clause 3, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023 of the Prime Minister.

Clause 4. Revenues from road usage fees collected per vehicle (after deducting collection costs) shall be fully remitted to the central budget, and 65% of such revenues shall be allocated to the central budget while the remaining 35% shall be earmarked for supplementary budget allocations to local budgets to fund road management and maintenance activities.

Clause 5. Land use fees and revenues from the privatization and divestment of state-owned enterprises managed by localities shall be used for investment development expenditures within the scope of local budget investments as prescribed by the laws on land.

Clause 6. Revenues from lottery sales included in the local budget estimates shall be utilized in accordance with point b, Clause 3, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023 of the Prime Minister.

Clause 7. In 2024, maintain the percentage ratio of revenue distribution between the central budget and local budgets; for any additional balancing budget supplements (if any), the central budget will increase its supplement by 2% compared to the balancing budget supplement decided by the National Assembly for 2023; allocate to local budgets to implement the basic salary of 1.8 million VND/month as stipulated in Decision No. 1600/QĐ-TTg and Decision No. 1602/QĐ-TTg dated December 10, 2023 of the Prime Minister.

Clause 8. The classification of revenue sources and expenditure responsibilities between budgets at various levels of local government, and the percentage ratio of revenue distribution among local budget levels shall be implemented strictly in accordance with the resolutions of the People's Councils at provincial level for the five-year period. For 2024, based on the financial balance capacity of higher-level budgets, the Provincial People's Committees shall submit to their respective People's Councils for decision to increase the balancing budget supplements for lower-level budgets compared to 2023. In special cases where new projects generate significant additional revenues for local budgets, the Provincial People's Committees shall submit to their respective People's Councils for decision in accordance with Clause 7, Article 9 of the State Budget Law.

At the same time, provincial budgets shall provide balancing budget supplements to lower-level budgets to implement salary reform in accordance with the resolutions of the People's Councils at provincial level and decisions of the Provincial People's Committees.

Article 2. Allocation of State Budget Revenue Estimates

1. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall implement the assignment of state budget revenue collection tasks for the year 2024 to subordinate units and lower-level authorities, ensuring that they are at least equal to the state budget revenue collection estimates assigned by the Prime Minister.

2. The allocation of state budget revenue estimates for the year 2024 must be based on a thorough review, analysis, and evaluation of all sources of newly generated revenues and the results of state budget revenue collection in 2023; taking into account policies and laws related to state budget revenue; forecasting economic growth rates for each sector and field, and the production and business operations of taxpayers within their jurisdictions.

3. The allocation of fee revenue budgets and retained fees for ministries and central agencies shall be carried out as follows:

a) Within the scope of fees collected and remitted to the state budget, and the retained fees allocated for expenditure by the Prime Minister, ministries and central agencies shall allocate estimates to each agency and unit under their jurisdiction. Based on the progress of fee collection and the scope of the retained fee budget, ministries and central agencies shall proactively manage and utilize funds for the purposes specified in Clauses 2, 3, 4, and 5 of Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges (amended and supplemented by Clause 4 of Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government), the Public Investment Law, and other guiding documents, and submit to the Ministry of Finance for verification along with the budget allocation plan as prescribed. In cases where retained fees for expenditure exceed the initial annual estimate during the year, ministries and central agencies shall develop usage plans, prepare written reports to the Prime Minister for consideration and decision.

b) In addition to implementing the provisions stipulated in point a of Clause 3 of this Article, agencies and units currently operating under special financial mechanisms as prescribed by competent authorities (if applicable) shall comply with the provisions of Article 3 of Decision No. 1601/QD-TTg dated December 10, 2023 of the Prime Minister.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and Projection of Development Investment Expenditure:

a) Based on the total capital and capital structure assigned by the Prime Minister, ministries, central agencies, and localities shall allocate public investment capital according to Clause 5 of Article 3 of Decision No. 1600/QD-TTg dated December 10, 2023 of the Prime Minister.

Ministries, central agencies, and localities shall allocate capital in accordance with the regulations set forth in Article 8 of Decree No. 99/2021/ND-CP dated November 11, 2021 of the Government regarding management, payment, and settlement of projects using public investment capital, and report the allocation results to the Ministry of Planning and Investment for consolidation and reporting to the Government and monitoring, while simultaneously sending to the Ministry of Finance for inspection and control of disbursement in accordance with the State Budget Law, Public Investment Law, and other guiding documents.

In the course of implementation, if it is necessary to adjust the estimates between programs and projects to accelerate disbursement progress and enhance the efficiency of public investment capital utilization, based on the estimates already assigned by the Prime Minister, ministries, central agencies, and localities may adjust estimates between programs and projects, tasks that meet the required procedures and conditions, and are consistent with the actual progress of implementation in accordance with Clause 5 and Clause 6 of Article 67 of the Public Investment Law, and report to the Ministry of Planning and Investment, while simultaneously sending to the Ministry of Finance for inspection, consolidation, monitoring, and control of disbursement. Adjustment forms shall be implemented in accordance with Article 8 of Decree No. 99/2021/ND-CP dated November 11, 2021 of the Government.

b) In addition to allocating, arranging capital, and assigning development expenditure estimates as stipulated in point a of Clause 1 of this Article, provinces and centrally governed cities need to pay attention to the following matters:

- Based on the development expenditure estimates assigned by the Prime Minister, localities shall reserve corresponding surplus provincial state budget revenues (if any) to repay principal amounts of overdue loans of the local state budget due for repayment in 2024 (with priority given to repaying the full principal amount of overdue loans of the local state budget); the remaining portion shall be allocated for projects and programs, ensuring sufficient funding for programs and projects partially supported by the central government budget to achieve the prescribed objectives.

- Localities borrowing from the central government's foreign borrowings included in the total development expenditure budget estimates for the local state budget in 2024 decided by the National Assembly and assigned by the Prime Minister shall allocate and assign estimates to each program and project based on the total foreign borrowing amount assigned, considering the projected disbursement capacity according to the actual progress of each program and project and in compliance with the loan agreement terms, and only carry out disbursements within the allocated estimates. If the planned disbursement volume for programs and projects is lower than the allocated estimates, localities may reallocate borrowed funds to new programs and projects arising within the medium-term public investment plan 2021-2025 approved by competent authorities but not included in the list of programs and projects assigned at the beginning of the year, provided that the total foreign borrowing amount for all programs and projects does not exceed the total foreign borrowing estimate assigned; and the borrowing amount for each program and project does not exceed the approved foreign borrowing estimate for investment. Localities shall send the list of programs and projects allocated from local borrowing back to the Ministry of Finance for consolidation and monitoring.

- The allocation and assignment of capital for investment projects funded from local state budget surpluses (if any) must be consistent with the project implementation schedule, borrowing capacity, and the assigned borrowing limit.

- Allocate the budget for land clearance compensation corresponding to the amount voluntarily advanced by investors for compensation and clearance according to the approved plan by competent authorities.

2. Allocation and assignment of regular expenditure budgets:

a) Ministries, central agencies, and localities allocating and assigning regular expenditure budgets to budgetary units must ensure that they match the budgets assigned by the Prime Minister, decided by the People's Council, and allocated by the People's Committee; guarantee timely allocation according to regulations, in accordance with budget expenditure standards and norms set by competent state agencies; ensure sufficient funding for implementing policies and systems already promulgated, important tasks prescribed by law, and tasks decided by authorized authorities.

- For education and training services, vocational training services, science and technology services: Localities allocating and assigning state budget expenditure budgets to subordinate agencies and units must not be lower than the level assigned by the Prime Minister, while also complying with the provisions of the State Budget Law and related laws.

- Prioritize funding to ensure the implementation of activities related to building and perfecting laws, organizing the enforcement of laws, and monitoring the enforcement of laws as stipulated; funding for activities under the Child Accident and Injury Prevention Program; funding for ongoing activities and propaganda on digital transformation, digital economic development, and ASEAN promotion.

- Allocate sufficient funds to ensure the implementation of inspection, testing, and disposal of unsafe food for agencies and units tasked with handling administrative violations concerning food safety according to the State Budget Law and related legal documents.

b) Based on the state budget plan assigned by authorized authorities in 2024, provinces and centrally-administered cities shall implement the following contents:

- Allocate sufficient funds to ensure the implementation of central policies and systems issued up to the time of the 2024 state budget assignment so that beneficiaries can enjoy the policies from the beginning of 2024.

- Utilize targeted supplementary funds from the central budget for local budgets to ensure traffic order and safety management on local territories, to be used by traffic inspection forces, provincial traffic safety committees, etc., in accordance with local realities (without supporting local police forces, which are covered by the Ministry of Public Security).

- Utilize targeted supplementary funds from the central budget for local budgets, local government budgets, and other legitimate financial sources to manage and maintain roads under local responsibility according to the current budget classification.

- Implement the activities of local state agencies assigned the task of collecting fees and charges. In cases where fee collection organizations apply financial mechanisms as prescribed in Decree No. 130/2005/ND-CP dated October 17, 2005, and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government regarding self-management and self-responsibility for staffing and administrative management expenses of state agencies, they may retain collected fees according to regulations to cover fee collection costs.

- Prioritize funding to ensure the implementation of environmental protection service expenditure tasks as per Resolution No. 41-NQ/TW dated November 15, 2004 of the Political Bureau on environmental protection during the period of industrialization and modernization, the Environmental Protection Law 2020, and Circular No. 31/2023/TT-BTC dated May 25, 2023 of the Ministry of Finance guiding the management of environmental protection service expenditure; funding for implementing the Project on Developing Applications of Population Data, Digital Identity, and Electronic Authentication Services for National Digital Transformation from 2022 to 2025, with a vision to 2030 as per Decision No. 06/QD-TTg dated January 6, 2022 of the Prime Minister.

3. In addition to the above contents, when allocating the 2024 state budget expenditure plan, provinces and centrally-administered cities need to pay attention to the following matters:

a) Ensure sufficient counterpart funds from local budgets for ODA projects managed by localities as prescribed;

b) Prioritize funding for the implementation of three national target programs under the responsibility of local budget capital allocation; prioritize funding for climate change response tasks;

c) Ensure state budget funding for defense work and defense areas according to the current state budget classification;

d) Allocate state budget funding for preventive healthcare, primary healthcare, hospitals in difficult regions, border areas, islands, tuberculosis, mental health, and other fields as stipulated in Point a Clause 3 Article 5 of Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly regarding principles, criteria, and norms for allocating regular state budget expenditure plans for 2022.

4. Allocation and assignment of the state budget estimate for national reserve:

Based on the Prime Minister's decision on assigning the national reserve plan and budget, heads of ministries and central agencies managing national reserves allocate the state budget and assign the national reserve plan to national reserve units under their jurisdiction, ensuring within the assigned budget and detailing each item of goods approved by the Prime Minister; simultaneously send to the Ministry of Finance (State Reserve Administration General Department) for verification and monitoring. Within ten working days from receiving the allocation document from the Minister of relevant ministries and heads of agencies managing national reserves, the Ministry of Finance (State Reserve Administration General Department) has the responsibility to verify and request the head of the ministry or sector managing national reserves to adjust the allocation if it does not comply with the approved items, total amount, policies, and detailed content of the national reserve expenditure assigned.

5. Allocation and assignment of the state budget estimate from targeted supplementary sources:

BASED ON THE BUDGET FOR EXPENSES TO IMPLEMENT TASKS, PROGRAMS, AND PROJECTS ASSIGNED BY THE PRIME MINISTER OF THE GOVERNMENT, MINISTRIES, CENTRAL AGENCIES, PROVINCES, AND CITIES DIRECTLY UNDER THE CENTRAL AUTHORITY SHALL ALLOCATE AND ASSIGN BUDGETS TO SUBORDINATE UNITS AND LOWER LEVEL ADMINISTRATIONS TO ENSURE THE PRINCIPLE OF MAXIMUM ECONOMY, CONCENTRATING FUNDS ON KEY OBJECTIVES AND PRIORITIES IN ACCORDANCE WITH THE GOALS AND CONTENT OF EACH TASK, PROGRAM, OR PROJECT AS ASSIGNED BY THE AUTHORIZED AUTHORITIES AND RELATED LEGAL DOCUMENTS.

IN ADDITION TO SUPPORT FROM THE NATIONAL BUDGET, PROVINCES AND CITIES DIRECTLY UNDER THE CENTRAL AUTHORITY SHALL ARRANGE LOCAL BUDGETS AND RAISE OTHER RESOURCES EFFICIENTLY IN ACCORDANCE WITH THE LAW TO IMPLEMENT THEIR TASKS.

6. Allocation and assignment of the state budget estimate from ODA loans, preferential loans, and non-refundable foreign aid:

a) WITHIN THE BUDGET ESTIMATE FOR EACH AREA OF STATE BUDGET EXPENDITURE AS DECIDED BY THE NATIONAL ASSEMBLY AND ASSIGNED BY THE PRIME MINISTER, MINISTRIES AND CENTRAL AGENCIES AND LOCAL AUTHORITIES SHALL ADJUST BUDGET ESTIMATES BETWEEN PROGRAMS AND PROJECTS BASED ON NECESSITY, IMPLEMENTATION SCHEDULE, AND DISBURSEMENT REQUIREMENTS, PROVIDED THAT ALL PROCEDURES AND CONDITIONS ARE MET. SUCH ADJUSTMENTS MUST BE SUBMITTED TO THE MINISTRY OF PLANNING AND INVESTMENT FOR COMBINED REPORTING TO THE GOVERNMENT AND MONITORING (FOR DEVELOPMENT EXPENDITURE) AND TO THE MINISTRY OF FINANCE FOR COMBINED REPORTING AND MONITORING OF DISBURSEMENTS (FOR CURRENT EXPENDITURE). THE MINISTRY OF FINANCE SHALL ALSO FORWARD THESE TO THE MINISTRY OF PLANNING AND INVESTMENT FOR COMBINED REPORTING AND MONITORING AS REQUIRED.

b) MINISTRIES AND CENTRAL AGENCIES SHALL DETAILEDLY ALLOCATE EXPENDITURE TO EACH USING UNIT, DETAILEDLY ACCORDING TO EACH PROGRAM AND PROJECT (PROJECT NAME, SPONSOR, SOURCE OF FUNDS - SPECIFICALLY FOREIGN ODA LOANS, NON-REPAYABLE GRANTS TIED TO LOANS, FAVORABLE LOANS, AND FOREIGN GRANTS INDEPENDENTLY, FINANCIAL MECHANISMS, CURRENT EXPENDITURE/DEVELOPMENT EXPENDITURE) AND ENSURE THAT THE TOTAL BUDGET ESTIMATE AND EACH EXPENDITURE CATEGORY, LOAN SOURCES, AND GRANTS MATCH THOSE ASSIGNED BY THE PRIME MINISTER.

c) LOCAL AUTHORITIES SHALL DETAILEDLY ALLOCATE EXPENDITURE TO EACH USING UNIT, DETAILEDLY ACCORDING TO EACH PROGRAM AND PROJECT (PROJECT NAME, SPONSOR, SOURCE OF FUNDS - SPECIFICALLY FOREIGN ODA LOANS, NON-REPAYABLE GRANTS TIED TO LOANS, FAVORABLE LOANS, AND FOREIGN GRANTS INDEPENDENTLY, FINANCIAL MECHANISMS, CURRENT EXPENDITURE/DEVELOPMENT EXPENDITURE) AND ENSURE THAT THE TOTAL BUDGET ESTIMATE AND EACH EXPENDITURE CATEGORY, LOAN SOURCES, AND GRANTS MATCH THOSE ASSIGNED BY THE PRIME MINISTER.

7. BORROWING AND REPAYING PRINCIPLES OF LOCAL BUDGET LOANS AT THE PROVINCIAL LEVEL:

a) LOCAL AUTHORITIES MAY ONLY BORROW TO COVER DEFICITS AND TO REPAY PRINCIPLES WITHIN THE LIMITS DECIDED BY THE NATIONAL ASSEMBLY AND ASSIGNED BY THE PRIME MINISTER. FOR LOCAL AUTHORITIES WITH BUDGETS INCLUDING BORROWINGS TO REPAY PRINCIPLES, AFTER ALLOCATING FUNDS FOR PRINCIPLES REPAYMENTS AS PROVIDED IN POINT c OF THIS CLAUSE, THEY MAY BORROW WITHIN THE LIMITS DECIDED BY THE NATIONAL ASSEMBLY AND ASSIGNED BY THE PRIME MINISTER (WITHOUT DISTINCTION BETWEEN BORROWINGS FOR PRINCIPLES REPAYMENTS OR DEFICIT COVERAGES), WHILE THE ALLOCATION AND DISTRIBUTION OF FUNDS FOR DEVELOPMENT INVESTMENT PROJECTS FROM THESE BORROWINGS MUST BE CONSISTENT WITH THE SCHEDULE AND ALLOWED AMOUNTS.

b) USE SURPLUS REVENUES TO FULLY AND TIMELY REPAY MATURING PRINCIPLES DEBTS.

c) FOR LOCAL AUTHORITIES WITH BUDGETS INCLUDING BORROWINGS TO REPAY PRINCIPLES: TO ENSURE SUFFICIENT AND TIMELY SOURCES FOR PRINCIPLES REPAYMENTS, WHEN ALLOCATING FUNDS FOR DEVELOPMENT INVESTMENTS, LOCAL AUTHORITIES MUST SET ASIDE FUNDS TO COVER PRINCIPLES REPAYMENTS AND COMPENSATE FOR DEVELOPMENT INVESTMENT FUNDS WHEN ACTUAL BORROWINGS ACCORD WITH PLANS; DISBURSEMENTS FOR THESE INVESTMENTS CAN ONLY OCCUR AFTER SUCCESSFUL BORROWINGS. IF BORROWINGS DO NOT ACCORD WITH PLANS OR ARE PARTIAL, THEN LOCAL AUTHORITIES MUST REDUCE DEVELOPMENT INVESTMENT FUNDS IN THE LOCAL BUDGET BALANCE (INCREASE SURPLUS REVENUES ACCORDINGLY) TO FULLY AND TIMELY REPAY PRINCIPLES DEBTS.

8. ALLOCATING BUDGET RESERVES FOR LOCAL GOVERNMENT LEVELS IN ACCORDANCE WITH THE STATE BUDGET LAW, GUIDELINES AT POINT d OF CLAUSE 2, ARTICLE 21 OF CIRCULAR NUMBER 51/2023/TT-BTC DATED JULY 17, 2023 ISSUED BY THE MINISTRY OF FINANCE TO GUIDE THE PREPARATION OF THE 2024 STATE BUDGET ESTIMATE AND THE THREE-YEAR FINANCIAL AND BUDGET PLAN 2024-2026 TO ENSURE ACTIVE USE FOR THE EXPENSES AS PROVIDED IN CLAUSE 2, ARTICLE 10 OF THE STATE BUDGET LAW.

9. DURING THE PROCESS OF DECIDING ON BUDGET ESTIMATE ALLOCATIONS FOR REVENUE AND EXPENDITURE, IF THE PEOPLE'S COUNCIL DECIDES ON A HIGHER BUDGET REVENUE ESTIMATE THAN THE UPPER LEVEL HAS ASSIGNED, THE CORRESPONDING EXPENDITURE BUDGET ESTIMATE MUST BE INCREASED ACCORDINGLY (EXCLUDING INCREASES FROM LAND USE FEES, LOTTERY REVENUES, REVENUES FROM ENTERPRISE STATE CAPITALIZATION AND WITHDRAWAL, AND ITEMS EXCLUDED WHEN CALCULATING INCREASED REVENUES FOR SALARY REFORM ACCORDING TO THE NATIONAL ASSEMBLY RESOLUTION). AFTER SETTING ASIDE 70% OF THE INCREASED REVENUES FOR SALARY REFORM AS REQUIRED, THE REMAINING PORTION SHOULD PRIORITY BE GIVEN TO SUPPLEMENT LOCAL BUDGET RESERVES TO ENSURE ACTIVE MANAGEMENT OF THE BUDGET, AND THE REMAINING PORTION SHOULD BE USED TO ACHIEVE THE NEWLY ALLOCATED REVENUE BUDGET ESTIMATE TO REDUCE DEFICITS (IF ANY), DEVELOPMENT INVESTMENTS, AND SOCIAL SECURITY POLICIES AS DECIDED BY THE AUTHORIZED AUTHORITIES.

10. FOR GOVERNMENT AGENCIES OPERATING UNDER THE AUTONOMOUS SELF-ACCOUNTABILITY MECHANISM FOR STAFFING AND ADMINISTRATIVE EXPENSES AS PROVIDED IN DECREE NUMBER 130/2005/NĐ-CP DATED OCTOBER 17, 2005 AND DECREE NUMBER 117/2013/NĐ-CP DATED OCTOBER 7, 2013 OF THE GOVERNMENT AMENDING AND COMPLETING CERTAIN PROVISIONS OF DECREE NUMBER 130/2005/NĐ-CP, THE ALLOCATION AND ASSIGNMENT OF BUDGET ESTIMATES SHALL BE CONDUCTED IN ACCORDANCE WITH JOINT CIRCULAR NUMBER 71/2014/TTLT-BTC-BNV DATED MAY 30, 2014 OF THE MINISTRY OF FINANCE AND THE MINISTRY OF HOME AFFAIRS REGULATING THE AUTONOMOUS SELF-ACCOUNTABILITY SYSTEM FOR ADMINISTRATIVE EXPENSES FOR GOVERNMENT AGENCIES.

11. For public service units entrusted to implement the autonomous mechanism as prescribed in Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism for public service units, the allocation and assignment of state budget revenue and expenditure estimates shall be based on the tasks assigned for 2024, the classification of the degree of financial autonomy of public service units, and the state budget estimate ensuring regular operations in the first year of the stabilization period approved by the competent authority (for public service units that ensure part of regular expenses and public service units fully funded by the State for regular expenses); detailed estimates divided into two parts: regular expense estimates assigned for autonomy, and regular expense estimates not assigned for autonomy.

For public service units that have not been granted financial autonomy by the competent authority, the allocation and assignment of expenditure estimates shall be included in the regular expense estimates not assigned for autonomy. After the financial autonomy plan is approved by the competent authority, the unit shall adjust the regular expense estimates not assigned for autonomy to regular expense estimates assigned for autonomy in accordance with the approved financial autonomy plan.

12. For central agencies currently implementing special financial mechanisms and income:

Implement according to the provisions at point d, Clause 2, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023 and Article 3 of Decision No. 1601/QĐ-TTg dated December 10, 2023 of the Prime Minister.

13. In addition to the allocation and assignment guidance provided in this Circular, ministries, central agencies, and localities must also comply with other relevant regulations of the State Budget Law, Investment Law, and implementing documents.

Article 4. Implementation of mechanisms to create sources for salary and allowance systems in 2024

1. From July 1, 2024, implement comprehensive salary policy reforms as stipulated in Resolution No. 27-NQ/TW.

2. Ministries and central agencies shall implement mechanisms to create sources for salary reform as prescribed; within which the scope and ratio of retained revenue to be allocated shall follow the provisions at points e and g, Clause 4 of this Article; simultaneously, when allocating and assigning budgets to subordinate units, they must determine the additional 10% savings from regular expenses in 2024 compared to the 2023 budget (excluding salaries, allowances, contributions based on salary, items with salary nature, and human resource-related expenditures under the system) for salary reform.

3. Provincial People's Committees and centrally-administered city people's committees, when allocating and assigning budgets to subordinate units and lower-level budgets, must determine the additional 10% savings from regular expenses in 2024 (excluding salaries, allowances, contributions based on salary, items with salary nature, and human resource-related expenditures under the system) as prescribed for salary reform in 2024. The additional 10% savings from regular expenses in 2024 of localities must not be lower than the level assigned by the Prime Minister.

4. Sources for salary reform in 2024 of localities include:

a) 70% of the increase in local government revenue in 2023 compared to the budget (excluding land use fees, lottery revenues; proceeds from the privatization and divestment of state-owned enterprises managed by localities, advance payments for land lease used for compensation and clearance, and proceeds from the disposal of state assets at agencies, organizations, and units decided by the competent authority to be used for investment according to regulations; revenues from protecting and developing rice fields; fees for visiting world heritage sites; fees for using infrastructure facilities, public service facilities, and public utility facilities in border areas; environmental protection fees for mineral extraction; environmental protection fees for wastewater; revenues from public welfare land funds, profits, and public assets at communes, and rental, leasing, and sale revenues from state-owned houses) assigned by the Prime Minister;

b) 50% of the increase in local government revenue (excluding land use fees, lottery revenues; proceeds from the privatization and divestment of state-owned enterprises managed by localities, advance payments for land lease used for compensation and clearance, and proceeds from the disposal of state assets at agencies, organizations, and units decided by the competent authority to be used for investment according to regulations; revenues from protecting and developing rice fields; fees for visiting world heritage sites; fees for using infrastructure facilities, public service facilities, and public utility facilities in border areas; environmental protection fees for mineral extraction; environmental protection fees for wastewater; revenues from public welfare land funds, profits, and public assets at communes, and rental, leasing, and sale revenues from state-owned houses) estimated for 2024 compared to the 2023 budget assigned by the Prime Minister;

c) 50% of the local government budget set aside from savings in regular support for administrative activities and support for public service units;

d) Remaining sources from the implementation of salary reform in 2023;

đ) 10% savings from regular expenses (excluding salaries, allowances, contributions based on salary, items with salary nature, and human resource-related expenditures under the system) estimated for 2024 assigned by the competent authority;

e) Utilize a minimum of 40% of the retained revenue according to the 2024 regime. Specifically, for revenues from providing medical examination, treatment, preventive healthcare, and other health services by public health facilities, a minimum of 35% must be utilized. The scope of retained revenue is specified as follows:

- For administrative state agencies (except for cases where the competent authority permits the implementation of the self-financing mechanism such as public service units that self-fund investment expenses and regular expenses or public service units that self-fund regular expenses; agencies and units entrusted with budget allocations and self-funding salaries by the competent authority): Utilize at least 40% of the retained revenue from fees (fees within the fee and charge list prescribed by law on fees and charges) after deducting direct costs related to service provision and fee collection activities (including costs already used to implement the basic salary level of 1.8 million VND/month) as prescribed by law on fees and charges (direct costs for collection work shall not be deducted if they have been guaranteed by the state budget).

- For public service units that partially self-fund regular expenses and public service units fully funded by the state budget for regular expenses:

+ For revenue from fees (fees within the fee list prescribed by law on fees and charges): Utilize at least 40% of the retained revenue after deducting direct costs related to service provision and fee collection activities (including costs already used to implement the basic salary level of 1.8 million VND/month) as prescribed by law on fees and charges (direct costs for collection work shall not be deducted if they have been guaranteed by the state budget).

+ For revenue from providing medical examination, treatment services, preventive healthcare, and other healthcare services by public health facilities: Utilize at least 35% of the retained revenue after deducting costs already structured into service prices according to law on service pricing (such as drug costs, blood, infusion fluids, chemicals, consumable materials directly serving patients; electricity, water, fuel, waste disposal, environmental sanitation costs; maintenance and repair costs of equipment, purchase of tools and equipment, and salary and allowances already structured into prices).

+ For service revenue (including tuition fees), joint venture activities, and other revenues: Utilize at least 40% of the surplus revenue after expenses (after fulfilling obligations to the State according to prescribed regulations).

g) Public service units that self-fund investment and regular expenses, public service units that self-fund regular expenses; agencies permitted by the competent authority to implement the self-financing mechanism such as public service units that self-fund investment and regular expenses or public service units that self-fund regular expenses: The unit decides the proportion of revenue to be set aside to create sources for implementing salary reform and self-funding the implementation of salary reform.

5. The central budget supports additional salary adjustment needs for ministries, central agencies, and localities after balancing resources but still failing to meet the requirements for implementing salary reform according to prescribed regulations.

Article 5. Timeframe for allocation and budgeting

1. Based on the approved budget revenue and expenditure plan, ministries and central agencies decide to allocate and assign the budget plan to each budget-using unit; Provincial People's Councils decide on the local state budget revenue plan, local budget expenditure plan, and allocate their own budget plans ensuring the time frame for assigning the 2024 budget revenue and expenditure plan according to the State Budget Law, Investment Law, and related legal documents.

2. Provincial People's Committees are responsible for reporting the results of allocating and assigning the local budget plan to the Ministry of Finance no later than five working days after the provincial People's Council decides on the budget plan; report local government debts up to December 31, 2023, the borrowing and repayment plan for the 2024 local budget, and the revenue, expenditure, and balance of the Financial Reserve Fund to the Ministry of Finance before January 31, 2024.

3. Based on the 2024 budget revenue and expenditure plan assigned by the Prime Minister and the People's Committee, the first-level budget units of the central budget and local budgets implement the allocation and assignment of budget revenue and expenditure plans to subordinate budget-using units in accordance with policies, regulations, standards, and cost norms, send to the same-level financial agency, and simultaneously send to the State Treasury office for implementation in accordance with Article 49, Article 50 of the State Budget Law, Article 31 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, guiding certain provisions of the State Budget Law, and Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016, guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP. In case the first-level budget unit does not agree with the requirements of the financial agency, the first-level budget unit reports to the competent authority for consideration and handling in accordance with Clause 4 of Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016.

Additionally, in cases where tasks have not been clearly identified in the initial budget plan of first-level budget units in localities and anticipated contents without approval from the same-level People's Committee, based on the State Budget Law and guiding documents and actual conditions in the locality, one of the following two options will be implemented:

a) After the People's Committee allocates the state budget estimate, the first-level budget units at the local level shall, based on the functions and tasks of their subordinate units and the anticipated tasks to be assigned to these units for implementation, allocate the state budget estimate to their subordinate units; simultaneously, in the decision allocating the budget estimate, clearly record the anticipated contents that have not yet been approved by the People's Committee to be implemented, and send them to the same-level financial agency for monitoring and only implement when authorized by the competent authority. During the process of organizing implementation, if there is a situation where some units have excess funds while others lack funds, the first-level budget unit shall adjust the budget estimates between the subordinate units in accordance with the provisions of the State Budget Law and guiding documents.

b) The financial agency shall report to the same-level People's Committee regarding the first-level budget units that have not been allocated tasks for which the implementing units cannot be clearly identified in the initial budget estimates of the first-level budget units and the anticipated contents that have not yet been approved by the People's Committee to be implemented. When new tasks are decided by the competent authority, the financial agency shall report to the same-level People's Committee to submit to the same-level People's Council for consideration and decision; if the same-level People's Council assigns the task to the People's Committee to implement, the financial agency shall report to the People's Committee to issue a decision supplementing the budget estimate for the first-level budget units.

4. The process of entering the budget into the State Budget and Treasury Information Management System (Tabmis) shall be carried out in accordance with the regulations stipulated in the guiding documents issued by the Ministry of Finance regarding the procedures for entering the budget into the Tabmis system.

Chapter II
ORGANIZATION OF STATE BUDGET MANAGEMENT AND IMPLEMENTATION

Article 6. Organization of State Budget Revenue Management

1. Implement in accordance with the provisions of Article 55 of the State Budget Law. At the same time, pay attention to implementing the following contents:

a) Organize the effective implementation of tax laws that are in force;

b) Concentrate on directing and strictly enforcing the Tax Administration Law to prevent revenue loss, combat transfer pricing, tax evasion, and commercial fraud; urge the recovery of overdue taxes and reduce outstanding tax arrears; urge state-owned enterprises to fully remit into the state budget the remaining post-tax profits after setting aside funds as required; direct state representatives to urge enterprises to promptly remit dividends and profits attributable to state capital in joint-stock companies and limited liability companies with two or more shareholders into the state budget.

2. The Tax Authority and Customs continue to reform administrative procedures related to taxes, intensify the application of information technology in tax management; regularly monitor, inspect, and control tax declarations by organizations and individuals in accordance with tax laws, name and code declaration, tax rates, value, quantity, etc., to promptly identify cases of incorrect or incomplete declarations and tax fraud. Strengthen revenue collection management and prevention of revenue loss, focusing on areas such as land and mineral revenues, revenues from projects that have completed their preferential periods, revenues from e-commerce activities, and businesses based on digital platforms.

3. Ministries, central agencies, and localities shall fully and promptly implement the Public Asset Management and Utilization Law and detailed implementing regulations. Accelerate the approval of plans for reorganization and disposal of houses and land. Organize reviews, inspections, and urging the implementation of reorganization and disposal plans for houses and land that have been approved by the competent authority; ensure the reorganization and disposal of vehicles, machinery, and equipment according to public asset utilization standards and norms. Strictly follow auction regulations when selling, transferring, leasing public assets, granting land use rights, and leasing land in accordance with public asset management and utilization laws and land laws. Increase inspection and audit of compliance with tender procurement regulations for public assets.

4. In the process of managing the budget, in case of spontaneous advance payment by investors for compensation and clearance according to the plan approved by the competent authority, but the budget estimate has not yet been allocated by the competent authority for compensation and clearance expenses, the People's Committee shall base on Clause c, Article 52 of the State Budget Law to request the Standing Committee of the same-level People's Council to decide on adjusting the local budget estimate and report to the People's Council at the nearest session as the basis for accounting for state budget revenue and expenditure.

Article 7. Organization of budget expenditure management

Ministries, central agencies, localities, and budget-using units shall implement budget expenditures within the scope of the allocated state budget estimates; financial agencies and the State Treasury shall organize budget management within the approved estimates, strictly control expenditures to ensure compliance with purposes, standards, norms, and prescribed regulations. In particular:

1. For ODA and concessional loan funds:

a) For funds allocated from the central government budget:

Implement according to point a, Clause 6, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023, of the Prime Minister.

b) For funds borrowed by the Government and lent back to provincial People's Committees:

Implement according to point b, Clause 6, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023, of the Prime Minister.

2. For non-reimbursable foreign aid funds provided to Vietnam:

a) Based on the state budget estimates assigned by the Prime Minister, ministries and central agencies shall detail the allocation according to specific programs and projects within the total amount assigned based on decisions to accept and assistance agreements already signed;

b) In organizing implementation, if there is a need for additional expenditures (for development or regular purposes) exceeding the estimate or new assistance that has not been allocated in the estimate arises: Implement according to point c, Clause 6, Article 3 of Decision No. 1600/QĐ-TTg dated December 10, 2023, of the Prime Minister;

3. Direct relevant agencies and units to cooperate with financial agencies to proactively allocate capital at the beginning of the year for important projects and works according to prescribed regulations, especially projects to repair embankments, water conservancy facilities, disaster prevention, disease control, climate change adaptation, flood aftermath recovery, and relocation from dangerous landslide-prone areas as decided by competent authorities.

4. Regularly organize inspections, monitoring, and evaluation of project progress; review and identify difficulties and obstacles, take proactive measures within their authority or report to competent authorities to expedite project implementation and disbursement; reallocate plans within the total plan for 2024 from ineffective or slow-disbursed projects to those with good disbursement progress and effectiveness but insufficient funding.

5. Based on the decision to assign the state budget estimate for 2024 by the Prime Minister, ministries and central agencies shall allocate and assign detailed estimates, including foreign currency expenditures according to the 2024 budget exchange rate, and submit to the Ministry of Finance for review according to regulations. During implementation, ministries and central agencies may adjust foreign currency expenditures according to the transaction accounting rate without exceeding the domestic currency estimate. The State Treasury shall control expenditures within the assigned domestic currency estimate.

If it is necessary to adjust the foreign currency expenditure estimates assigned to budget-using units, ministries and central agencies must obtain written agreement from the Ministry of Finance.

6. For provinces and centrally-administered cities, if there is a need for expenditures for disaster prevention, mitigation, and post-disaster recovery, wide-scale epidemic control, national defense, security, and other urgent tasks outside the estimate, after rearranging the budget and using up the contingency fund but still lacking resources, the provincial People's Committee shall decide to use the provincial financial reserve fund according to point b, Clause 2, Article 11 of the State Budget Law.

7. For land use revenue, lottery revenue, state-owned enterprise privatization and divestment revenue managed by localities, and other revenues tied to specific expenditures, in managing these revenues, localities must base on the assigned estimates and actual collection progress; if projected revenue decreases compared to the estimate and the local budget cannot be compensated by other increased revenues, they must proactively review, cut, or delay the implementation schedule of projects funded from these revenues.

Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of systems and policies at units and lower-level budgets; strictly manage state budget expenditures according to the assigned estimates, disburse funds within the plan, and borrow within the assigned limit; minimize advance budget allocations, and when advances are made, they must comply with the provisions of the State Budget Law.

Thoroughly economize on regular expenditures, particularly meeting expenses, conference, seminar, ceremonial, overseas research and survey costs; manage investment, basic construction procurement, and repair expenditures strictly according to legal regulations, Government Resolutions, and Prime Minister directives; only issue policies increasing state budget expenditures when truly necessary and with guaranteed sources. Proactively arrange regular expenditures, prioritizing important tasks and new tasks added in 2024, ensuring resources for social welfare policies and salaries, preventing arrears in civil servant, public official, and civil service personnel salaries, and social security policies.

If violations in payment and disbursement policies and regulations are discovered, especially those related to social welfare guarantees, poverty reduction, etc., timely measures must be taken to ensure that policies and regulations are properly implemented and effective.

9. For additional state budget needs arising to implement policies, programs, projects, tasks, etc., in 2024:

a) Ministries, central agencies, and localities shall proactively arrange within the allocated budget to fulfill assigned tasks; in cases where financial needs exceed the balancing capacity, these entities shall submit accompanying documents with detailed explanations (including proposed content, calculation basis, financial requirements, etc.) to relevant agencies as prescribed for submission to the competent authority for consideration and decision in accordance with the State Budget Law, Public Investment Law, guiding documents, and related laws.

b) Localities shall proactively review and pay social welfare benefits to beneficiaries as stipulated. At year-end, based on the results of implementing each policy issued by the central government, localities shall compile the total additional funds and send them to the Ministry of Finance for reporting to the competent authority for consideration and decision (the report must be submitted to the Ministry of Finance before May 15, 2025, accompanied by confirmation from the local State Treasury). The requirement to determine state budget support funds is as follows:

- For social welfare policies that have been specifically defined with the ratio of central budget support to local budgets in individual legal documents issued by the Government and Prime Minister: Compile the required state budget funds, the additional financial needs compared to the allocation in the 2024 local budget expenditure plan, and identify the additional central budget funds needed to supplement the local budget according to the support ratio from the central budget to the local budget for each policy.

- For remaining social welfare policies: Compile the required state budget funds, the additional financial needs compared to the allocation in the 2024 local budget expenditure plan, and identify the additional central budget funds needed to supplement the local budget according to the support ratio from the central budget to the local budget as specified in Clause 1, Article 2 of Decision No. 127/QĐ-TTg dated January 24, 2022, of the Prime Minister regarding the principles of targeted support from the central budget to the local budget for implementing centrally-issued social welfare policies during the period 2022-2025.

Localities shall proactively utilize targeted supplementary funds from the central budget (if available) and balance local budget sources to implement centrally-issued salary and social welfare policies, ensuring correct distribution according to policy and timely payment to eligible recipients. At year-end, they shall complete final accounts in accordance with the State Budget Law and guiding documents.

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the allocated annual budget, budget users shall withdraw the budget to spend according to the prescribed system and ensure compliance with established standards and rates for budget spending as set by authorized state agencies, and the progress and volume of task implementation; ensuring the principle:

a) Personal payment items (salaries, salary supplements, social allowances, etc.) shall ensure monthly payments to those receiving salaries and allowances from the state budget.

b) Timely and full payment of contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the competent authority as prescribed by law.

c) Items with seasonal or occasional nature such as basic construction investment expenditures, procurement, repairs, and other non-recurring expenses: Payments shall be made according to the progress and volume of work for contracted items, and according to the prescribed system for non-contracted items; compensation payments for wrongful convictions as stipulated by the law on state responsibility for compensation shall be made within the allocated budget as assigned by the competent authority.

In cases where local budgets have already received advance allocations of targeted investment capital from the central budget for 2024, recovery in the 2024 budget is necessary based on the amount to be recovered as determined by the Prime Minister's Decision on allocating the 2024 state budget for development investment, and the People's Committee's Decision on allocating the 2024 local budget for development investment. Local People's Committees shall instruct subordinate agencies (Planning and Investment Departments, Finance Departments, State Treasuries) to proactively review each item to be recovered and record the repayment of central budget advances according to regulations.

In cases where higher-level budgets provide advance allocations of targeted investment capital for the following year to lower-level budgets, when withdrawing the budget and spending from the advance allocation, it must be recorded as revenue and expenditure in the subsequent year's budget as prescribed.

Regarding targeted supplementary funds from the central budget to local budgets:

a) In cases where targeted supplementary funds from the central budget to local budgets arise during the implementation of the allocated budget, the following procedures shall apply:

- The allocation and transfer of supplementary budget shall be carried out strictly in accordance with Point b, Clause 2, Article 50 of the State Budget Law.

- Targeted supplementary funds from the central budget to local budgets arising during the implementation of the budget to address natural disasters, fires, epidemics, or urgent and critical tasks: If assigned by the competent authority, the Ministry of Finance will issue a notice to supplement the budget for the local budget. Based on the Ministry of Finance's notice, the Finance Department shall withdraw the budget at the State Treasury where transactions are conducted.

b) In cases where supplementary funds with specific objectives from the central budget for local budgets remain surplus or have completed their designated spending tasks according to the provisions of the law, localities shall promptly return the surplus to the central budget in accordance with Point d, Clause 2, Article 9 of 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 dated December 21, 2016, of the Government detailing the implementation of certain provisions of the State Budget Law. The deadline for repayment is within thirty days from when the locality determines that there is surplus funding or that the designated spending tasks have been completed according to the provisions of the law or within the specific timeframes set out in the notifications issued by the Ministry of Finance. If the locality fails to repay the central budget beyond this period, the Ministry of Finance will instruct the National Treasury to deduct the remaining balance from the provincial budget to recover the funds according to the regulations.

5. Regarding the supplementary amount from the upper-level budget to the lower-level budget at the local level:

a) The level of withdrawal of supplementary balanced budget funds from higher-level budgets to lower-level budgets: Shall be implemented in accordance with Clause 2, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance;

b) The level of withdrawal of supplementary funds with specific objectives from higher-level budgets to lower-level budgets (including supplementary funds with specific objectives allocated during the year): Shall be implemented in accordance with Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance;

The accounting of supplementary funds from higher-level budgets to lower-level budgets at the locality shall be carried out as prescribed for supplementary funds from the central budget to the local budget.

6. The review and verification of data on the withdrawal of supplementary balanced budget funds and supplementary funds with specific objectives from higher-level budgets to lower-level budgets shall be conducted in accordance with Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance.

Quarterly, the People's Committee of the province has the responsibility to compile and report to the Ministry of Finance the situation regarding the implementation of central budget supplementary funds with specific objectives for the execution of policies attached to this Circular.

7. Regarding the payment of national debt, it shall be carried out in accordance with the provisions of Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016, and Clause 3, Article 2 of Circular No. 81/2020/TT-BTC dated September 15, 2020, both issued by the Ministry of Finance.

Article 9. Implementation of Adjustments to the Budgetary Estimates of Units Using the Budget

1. In cases where primary budget units are assigned additional budgets to implement newly generated tasks, they must complete the allocation and assignment of the additional budget within ten working days from the date of receipt of the decision to assign the additional budget, in accordance with Articles 49 and 50 of the State Budget Law.

2. Adjustments to the allocated budgets of budgetary units shall be carried out in accordance with the provisions of Article 53 of the State Budget Law.

3. In cases of adjustments to the allocated budgets among Vietnamese agencies abroad, such adjustments shall be made in accordance with the financial management regulations for Vietnamese agencies abroad as stipulated by the Ministry of Finance.

4. The adjustment of allocated budgets for budgetary units must be completed before November 15, 2024, and simultaneously submitted to the same-level finance authority for inspection and adjustment on the Tabmis system as required.

5. Adjustments to the investment development expenditure estimates shall be carried out in accordance with the Law on Public Investment and related guiding documents.

6. The handling of increases or decreases in revenue and expenditure compared to the budget during the execution of the state budget shall be carried out in accordance with Article 59, while the handling of budget surpluses shall be carried out in accordance with Article 72 of the State Budget Law.

Article 10. Implementation of transfer to the next year's budget

Ministries, central agencies, and localities shall rigorously review and manage funds transferred to the following year and funds transferred in accordance with Clause 3, Article 64 of the State Budget Law, Article 43 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, of the Government detailing the implementation of certain provisions of the State Budget Law, Article 68 of the Investment Law, Article 48 of Decree No. 40/2020/NĐ-CP dated April 6, 2020, of the Government detailing the implementation of certain provisions of the Investment Law, Article 28 of Decree No. 99/2021/NĐ-CP dated November 11, 2021, of the Government on the management, settlement, and finalization of projects using investment capital, resolutions of the National Assembly, and government and prime ministerial documents on the operation of the state budget for 2024.

Article 11. Practicing thrift, combating waste to prevent and combat corruption

In addition to thoroughly implementing thrift for regular expenditures as stipulated in Clause 8, Article 7 of this Circular, ministries, central agencies, and localities shall organize and direct the full implementation of the provisions of the Law on Prevention and Combating Corruption, the Law on Practicing Thrift and Combating Waste, and detailed guiding documents for the implementation of these laws. Timely and fully address any violations discovered through inspection, audit, and examination work; clarify the responsibility of each organization and individual, and implement accountability systems for heads of budget-funded units when there is loss, waste, or improper use of the budget.

Article 12. Publicizing the state budget

1. All levels of the budget shall publicize the state budget in accordance with Circular No. 343/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance on guiding the publicizing of the state budget at all levels.

The People's Committee of the province shall either carry out or delegate the Department of Finance to publicize the local budget and provincial budget on the provincial People's Committee's electronic information portal and the Department of Finance's electronic information portal under the "Budget Transparency" section, ensuring that the content, form, and timing of publicizing comply with regulations. Regarding reporting procedures, the Department of Finance shall submit electronic reports on the National Budget Transparency Portal of the Ministry of Finance (http://ckns.mof.gov.vn) for the contents specified in Point c, Clause 3, Article 19 of Circular No. 343/2016/TT-BTC and the guidance provided in Document No. 3785/BTC-NSNN dated April 9, 2021, issued by the Ministry of Finance.

2. Budgetary units and organizations supported by the state budget shall publicize in accordance with Circular No. 61/2017/TT-BTC dated June 15, 2017, issued by the Ministry of Finance on guiding the implementation of financial transparency regulations for budgetary units and organizations supported by the state budget, and Circular No. 90/2018/TT-BTC dated September 28, 2018, issued by the Ministry of Finance amending and supplementing certain articles of Circular No. 61/2017/TT-BTC dated June 15, 2017, issued by the Ministry of Finance.

3. Agencies and units entrusted with managing funds sourced from the state budget and funds sourced from contributions by citizens shall publicize in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, issued by the Ministry of Finance on the publicizing of financial matters concerning funds sourced from the state budget and funds sourced from citizen contributions.

4. Agencies, units, and organizations entrusted with managing and using state assets shall publicize in accordance with Section 2, Chapter XIV of Decree No. 151/2017/NĐ-CP dated December 26, 2017, issued by the Government detailing certain provisions of the Law on Management and Use of State Assets, and Articles 9, 10, and 11 of Circular No. 144/2017/TT-BTC dated December 29, 2017, issued by the Ministry of Finance guiding certain contents of Decree No. 151/2017/NĐ-CP of the Government.

5. For direct state support to individuals and residents, the publicizing shall be carried out in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006, issued by the Ministry of Finance on guiding the transparency regulations for direct state budget support to individuals and residents.

6. Promote the publication of cases of tax evasion, fraud, and failure to pay taxes on time as stipulated by the Tax Administration Law on major media outlets.

Chapter III
IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from February 12, 2024, and applies to the 2024 fiscal year.

2. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, the new documents shall apply.

3. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall base their directives to subordinate agencies and units and lower-level local authorities on the provisions of this Circular. Any previous regulations inconsistent with this Circular shall be implemented according to the guidelines of this Circular. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination in resolving them./.

 

 

ANNEX

REPORT ON THE RESULTS OF SUPPLEMENTARY BUDGET DRAWING FROM THE STATE TREASURY FOR THE LOCAL BUDGET IN THE QUARTER... YEAR 2024 OF THE PROVINCE (CITY)...
(UP TO DATE  /  /2024)
(Issued together with Circular No. 76/2023/TT-BTC dated December 29, 2023, of the Minister of Finance)

Unit: Million dong