Circular No. 78/2022/TT-BTC provides detailed regulations on the implementation of the state budget for the year 2023.

CIRCULAR

Regulations on the organization and implementation of the state budget for 2023

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

Pursuant to Resolution No. 69/2022/QH15 dated November 11, 2022 of the 15th National Assembly on the state budget for 2023;

Pursuant to Resolution No. 70/2022/QH15 dated November 11, 2022 of the 15th National Assembly on the allocation of the central budget for 2023;

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

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 Decision No. 1506/QĐ-TTg dated December 2, 2022 of the Prime Minister on the allocation of the state budget for 2023;

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

The Minister of Finance issues this Circular regulating the organization and implementation of the state budget for 2023.

PART I
GRADATION OF REVENUE SOURCES, EXPENDITURE TASKS AND ALLOCATION, ASSIGNMENT
STATE BUDGET FOR 2023

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

1. The gradation of revenue sources and expenditure tasks 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.

2. Central budget will retain 100% of revenues from e-commerce activities, platform-based business operations, cross-border services, and other services provided directly by foreign suppliers and declared and paid taxes through the electronic portal of the General Department of Taxation.

3. Continue to allocate water resource exploitation fees according to Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly (for licenses issued by central agencies, allocate 70% of the revenue to the central budget and 30% to the local budget; for licenses issued by provincial People's Committees, allocate 100% of the revenue to the local budget).

4. Allocate environmental protection tax on gasoline and diesel oil between the central budget and local budgets according to the provisions of the State Budget Law for 2023 and stabilize it for the period 2023-2025 based on the domestic production and sales volume of gasoline and diesel oil compared to the total consumption volume on the market, specifically: 60% will be allocated between the central and local budgets; the remaining 40% will be fully retained by the central budget.

5. Road usage fees collected from vehicles (after deducting collection costs) will be submitted entirely to the central budget and then allocated 65% to the central budget and supplemented 35% to the local budget at the planning stage for road management and maintenance.

6. Land use fees according to land laws, proceeds from the privatization and divestment of state-owned enterprises managed by localities shall be used for investment development within the scope of local budget investment.

7. Lottery revenues included in the local budget plan shall be used for investment development, prioritizing education and vocational training (including purchasing teaching equipment for the new general education curriculum) and healthcare; the remainder shall be allocated by localities for important and urgent investment tasks within the scope of local budget investment.

8. The percentage (%) of revenue distribution between the central budget and each province's and centrally-administered city's budget, and the amount of balanced supplementary funds for each locality shall apply for 2023 and the stable budget period until 2025.

Based on actual conditions and the balancing capacity of local budgets, the percentage (%) of revenue distribution between the central budget and local budgets, the amount of balanced supplementary funds, and targeted supplementary funds from the central budget for local budgets (if any); provincial People's Committees shall review and submit to the respective People's Councils for decisions on revenue distribution and expenditure tasks among different levels of budgets in their localities, the percentage (%) of revenue distribution between various levels of local government budgets for the portion of local budgets received from local revenue sources and the distributed revenue sources, and the level of supplementary funding for lower-level local government budgets to ensure compliance with the State Budget Law and the National Assembly's resolutions on the state budget and central budget allocation for 2023.

Article 2. Allocation of State Budget Revenue Estimates

1. Ministries, central agencies, provincial and centrally-administered city People's Committees shall implement the assignment of state revenue collection tasks for 2023 to subordinate units and lower-level authorities, ensuring that they are no less than the state revenue collection plan assigned by the Prime Minister.

The assignment of the state revenue collection plan for 2023 must be based on a comprehensive review, analysis, and assessment of emerging revenue sources and the results of state revenue collection in 2022; taking into account policies and laws on state revenue collection; forecasting economic growth rates for each sector and field, and the business situation of taxpayers in the area.

Within the scope of fees collected and retained for expenditure, ministries and central agencies shall assign budgets to each subordinate agency and unit. Based on the progress of collection and the scope of planned expenditures from retained fees, ministries and central agencies shall proactively manage and utilize these funds for the purposes specified in Clauses 2, 3, 4, and 5 of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, and special financial mechanisms as prescribed by the competent authority (if any) for each subordinate agency and unit, and submit to the Ministry of Finance for verification together with the budget allocation plan as prescribed.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and assignment of the development expenditure budget:

a) BASED ON THE TOTAL CAPITAL AND CAPITAL STRUCTURE ASSIGNED BY THE PRIME MINISTER, MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES SHALL ALLOCATE STATE BUDGET INVESTMENT CAPITAL TO ENSURE CONCENTRATION, WITH FOCUS AND KEY POINTS, COMPLYING WITH THE PRIORITIES SET OUT IN THE LAW ON PUBLIC INVESTMENT, RESOLUTIONS OF THE NATIONAL ASSEMBLY, AND RESOLUTIONS OF THE NATIONAL ASSEMBLY STANDING COMMITTEE; SECURING SUFFICIENT CAPITAL FOR TASKS AND PROJECTS UNDER THE PROGRAMME FOR ECONOMIC AND SOCIAL RECOVERY AND DEVELOPMENT IN ACCORDANCE WITH SUBPOINT d, POINT 1.2, CLAUSE 1, ARTICLE 3 OF RESOLUTION NO. 43/2022/QH15; PRIORITY PAYMENT OF THE REMAINING BALANCE OF BASIC CONSTRUCTION DEBTS IN ACCORDANCE WITH LEGAL PROVISIONS; RECOVERY OF ALL REMAINING ADVANCED FUNDS TO BE RECOVERED IN THE MID-TERM PUBLIC INVESTMENT PLAN FOR THE 2021-2025 PERIOD; SECURING SUFFICIENT CAPITAL FOR PROJECTS NEARLY COMPLETED FOR HANDOVER AND USE BEFORE 2023, MATCHING FUNDS FOR ODA PROJECTS AND FOREIGN LOAN PROJECTS, STATE BUDGET FUNDS PARTICIPATING IN PPP PROJECTS, PRE-INVESTMENT TASKS, PLANNING TASKS; PROJECTS TO BE COMPLETED IN 2023; ALLOCATING FUNDS ACCORDING TO SCHEDULE FOR NATIONAL KEY PROJECTS, CONNECTING PROJECTS WITH REGIONAL IMPACTS THAT PROMOTE RAPID AND SUSTAINABLE ECONOMIC AND SOCIAL DEVELOPMENT; AFTER SECURING SUFFICIENT FUNDS FOR THE ABOVE MENTIONED TASKS, THE REMAINING FUNDS SHALL BE ALLOCATED TO NEWLY STARTED PROJECTS WITH COMPLETE INVESTMENT PROCEDURES.

MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES SHALL IMPLEMENT ALLOCATION AND MONITOR ALLOCATION IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 8 OF DECREE NO. 99/2021/NĐ-CP DATED NOVEMBER 11, 2021 ISSUED BY THE GOVERNMENT ON MANAGEMENT, SETTLEMENT, AND FINAL ACCOUNTING OF PROJECTS USING PUBLIC INVESTMENT FUNDS, AND SEND THE ALLOCATION RESULTS TO THE MINISTRY OF PLANNING AND INVESTMENT FOR COMPREHENSIVE REPORTING TO THE GOVERNMENT AND MONITORING IMPLEMENTATION, WHILE SIMULTANEOUSLY SENDING TO THE MINISTRY OF FINANCE FOR MONITORING FUNDS DISBURSEMENT IN ACCORDANCE WITH THE STATE BUDGET LAW, THE PUBLIC INVESTMENT LAW, AND GUIDING DOCUMENTS.

IN THE ORGANIZATION OF IMPLEMENTATION, IN CASE IT IS NECESSARY TO ADJUST THE BUDGET ESTIMATE BETWEEN PROGRAMMES AND PROJECTS TO ACCELERATE FUNDS DISBURSEMENT, ENHANCE THE EFFICIENCY OF PUBLIC INVESTMENT FUNDS USE, BASED ON THE BUDGET ESTIMATE ALREADY ASSIGNED BY THE PRIME MINISTER, MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES SHALL ADJUST THE BUDGET ESTIMATE BETWEEN PROGRAMMES AND PROJECTS WITH COMPLETE PROCEDURES AND CONDITIONS, IN LINE WITH THE IMPLEMENTATION SCHEDULE IN ACCORDANCE WITH CLAUSE 5 AND CLAUSE 6, ARTICLE 67 OF THE PUBLIC INVESTMENT LAW, AND SIMULTANEOUSLY SEND TO THE MINISTRY OF PLANNING AND INVESTMENT AND THE MINISTRY OF FINANCE FOR COMPREHENSIVE MONITORING AND FUNDS CONTROL;

b) IN ADDITION TO IMPLEMENTING ALLOCATION, CAPITAL ARRANGEMENT, AND BUDGET ASSIGNMENT FOR DEVELOPMENT EXPENDITURE AS PROVIDED IN POINT a, CLAUSE 1, THESE PROVINCES AND DIRECTLY-GOVERNED CITIES NEED TO ATTACH IMPORTANCE TO THE FOLLOWING CONTENTS:

- BASED ON THE DEVELOPMENT EXPENDITURE BUDGET ESTIMATE ASSIGNED BY THE PRIME MINISTER AND THE MINISTRY OF FINANCE, LOCAL AUTHORITIES SHALL ALLOCATE THE BUDGET ESTIMATE FOR INTEREST PAYMENTS ON LOANS AND RESERVE THE CORRESPONDING AMOUNT OF SURPLUS LOCAL BUDGET (IF ANY) TO REPAY THE PRINCIPAL OF LOCAL BUDGET LOANS DUE FOR REPAYMENT IN 2023 (PRIORITIZING THE FULL REPAYMENT OF THE PRINCIPAL OF OVERDUE LOCAL BUDGET LOANS); THE REMAINING PORTION SHALL BE ALLOCATED TO PROJECTS AND WORKS, INCLUDING SECURING SUFFICIENT FUNDS FOR PROJECTS AND PROGRAMMES SUPPORTED BY THE CENTRAL BUDGET TO IMPLEMENT THE GOALS AS PROVIDED.

- LOCAL AUTHORITIES SHALL INCLUDE LOANS REFINANCED FROM FOREIGN LOANS FUNDED BY THE GOVERNMENT IN THE TOTAL DEVELOPMENT EXPENDITURE BUDGET ESTIMATE FOR THE LOCAL BUDGET IN 2023 AS DECIDED BY THE NATIONAL ASSEMBLY AND ASSIGNED BY THE PRIME MINISTER AND THE MINISTRY OF FINANCE. BASED ON THE ASSIGNED FOREIGN LOAN REFINANCING LIMIT, LOCAL AUTHORITIES SHALL PLAN AND ASSIGN BUDGET ESTIMATES TO EACH PROGRAMME AND PROJECT IN ACCORDANCE WITH THE ACTUAL DISBURSEMENT SCHEDULE AND IN COMPLIANCE WITH THE LOAN AGREEMENTS, AND SHALL ONLY DISBURSE FUNDS WITHIN THE ASSIGNED BUDGET ESTIMATE. IF THE DISBURSEMENT PLANS FOR PROGRAMMES AND PROJECTS ARE LOWER THAN THE ASSIGNED BUDGET ESTIMATE, LOCAL AUTHORITIES MAY TRANSFER LOAN FUNDS TO NEWLY GENERATED PROGRAMMES AND PROJECTS UNDER THE MID-TERM PUBLIC INVESTMENT PLAN 2021-2025 APPROVED BY THE AUTHORIZED BODY BUT NOT INCLUDED IN THE LIST OF PROGRAMMES AND PROJECTS ASSIGNED AT THE BEGINNING OF THE YEAR, PROVIDED THAT THE TOTAL FOREIGN LOAN FUNDS FOR ALL PROGRAMMES AND PROJECTS DO NOT EXCEED THE ASSIGNED TOTAL LOAN BUDGET ESTIMATE; AT THE SAME TIME, THE LOAN FUNDS FOR EACH PROGRAMME AND PROJECT MUST NOT EXCEED THE TOTAL LOAN BUDGET ESTIMATE APPROVED FOR INVESTMENT BY THE AUTHORIZED BODY. LOCAL AUTHORITIES SHALL SEND THE LIST OF PROGRAMMES AND PROJECTS ALLOCATED FROM LOCAL LOAN REFUND TO THE MINISTRY OF FINANCE FOR COMPREHENSIVE MONITORING.

- THE ALLOCATION AND ASSIGNMENT OF FUNDS FOR INVESTMENT PROJECTS FROM LOCAL BUDGET SURPLUS (IF ANY) MUST BE IN LINE WITH THE PROJECT IMPLEMENTATION SCHEDULE, LOAN CAPACITY, AND THE ASSIGNED LOAN 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 LOCAL AUTHORITIES SHALL ASSIGN REGULAR EXPENSE BUDGETS TO BUDGET-SPENDING UNITS IN ACCORDANCE WITH THE BUDGET ESTIMATE ASSIGNED BY THE PRIME MINISTER, THE MINISTRY OF FINANCE, THE PEOPLE'S COUNCIL, AND THE PEOPLE'S COMMITTEE; ENSURING TIMELY COMPLIANCE WITH THE REGULATIONS, BUDGET STANDARDS, AND LIMITS SET BY THE AUTHORIZED GOVERNMENT AGENCIES, SECURING SUFFICIENT FUNDS FOR THE IMPLEMENTATION OF POLICIES AND SYSTEMS ALREADY LAID DOWN, IMPORTANT TASKS AS REQUIRED BY LAW, AND TASKS APPROVED BY THE AUTHORIZED BODIES.

- FOR EDUCATION AND TRAINING SERVICES: THE BUDGET ESTIMATE FOR SUBORDINATE ORGANIZATIONS AND LOWER LEVEL ADMINISTRATIONS SHALL NOT BE LESS THAN THE BUDGET ESTIMATE ASSIGNED BY THE PRIME MINISTER.

- FOR SCIENCE AND TECHNOLOGY SERVICES: THE BUDGET ESTIMATE FOR SUBORDINATE ORGANIZATIONS AND LOWER LEVEL ADMINISTRATIONS SHALL NOT BE LESS THAN THE BUDGET ESTIMATE ASSIGNED BY THE PRIME MINISTER, AND SHALL ALSO BE IN LINE WITH THE STATE BUDGET LAW, THE SCIENCE AND TECHNOLOGY LAW, AND GUIDING DOCUMENTS.

- PRIORITY SHOULD BE GIVEN TO SECURING FUNDS FOR LEGISLATIVE DEVELOPMENT AND COMPLETION, LEGISLATIVE IMPLEMENTATION, AND LEGISLATIVE MONITORING IN ACCORDANCE WITH THE LAW, FUNDS FOR CHILD ACCIDENT AND INJURY PREVENTION PROGRAMME ACTIVITIES, FUNDS FOR THE IMPLEMENTATION AND PROMOTION OF DIGITAL ECONOMY, AND ASEAN PROMOTION AND PUBLICITY.

- Allocate the budget to ensure the implementation of inspection, testing, disposal of unsafe food, and investment in technical equipment for agencies and units assigned the task of handling administrative violations related to food safety in accordance with the State Budget Law and relevant legal documents.

b) Based on the budget estimate allocated for 2023, provinces and centrally governed cities shall implement the following contents:

- Allocate sufficient funds to ensure the implementation of central policies and regulations up to the time of allocating the 2023 state budget estimate (including additional funds generated to implement policies and regulations due to the multidimensional poverty standard adjustment for the 2021-2025 period, implementing policies based on the minimum wage of 1.49 million VND/month) and new policies (if any), especially funds for social welfare policies, so that beneficiaries can enjoy these policies from the beginning of 2023.

- Utilize targeted supplementary funds from the central budget for local budgets to carry out tasks ensuring traffic order and safety in their respective areas, to be used by traffic inspection forces, provincial traffic safety committees, etc., in accordance with the actual situation of each locality (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 budgets, and other lawful financial sources to manage and maintain national roads under the responsibility of localities according to the分级授权体系，请直接提供翻译，不要解释或添加任何其他内容。

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

- Prioritize budget allocation to ensure the implementation of environmental public service expenditure tasks as stipulated in Resolution No. 41-NQ/TW dated November 15, 2004 of the Politburo on environmental protection during the period of accelerating industrialization and modernization, the Environmental Protection Law 2020, and Circulars of the Ministry of Finance guiding the management of environmental public service expenditure.

- Allocate funds to implement Decision No. 1632/QĐ-TTg dated October 22, 2020 of the Prime Minister approving the "National Program for Prevention and Control of Foot-and-Mouth Disease, Period 2021-2025".

3. In addition to the above contents, when allocating the 2023 state budget estimate, provinces and centrally-administered cities need to pay attention to the following matters:

a) Allocate sufficient double funding from the local budget for ODA projects managed by the locality as prescribed;

b) Prioritize budget allocation for the implementation of three National Target Programs, the Economic Recovery and Development Program under the responsibility of local budget allocation; prioritize budget allocation for tasks related to climate change response;

c) Allocate the budget for preventive healthcare, primary healthcare, hospitals in difficult areas, border regions, islands, tuberculosis, leprosy, mental health, and other fields as prescribed 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 on principles, criteria, and allocation rates for the regular state budget estimates for 2022.

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

Based on the Prime Minister's decision regarding the allocation of plans and budgets for the national reserve and the notification of the Ministry of Finance on the budget for purchasing goods for the national reserve, heads of ministries and central agencies managing national reserve goods shall allocate state budget estimates and assign national reserve plans to subordinate national reserve units within the allocated budget and detailed itemized lists approved by the Prime Minister; simultaneously send the Ministry of Finance (State Reserve Administration General Department) for inspection and monitoring. Within ten working days from receiving the allocation document from the Ministry of Finance, the Ministry of Finance (State Reserve Administration General Department) shall inspect and request the heads of ministries and sectors managing national reserve goods to adjust the allocation if it does not comply with the itemized list, total amount, policies, and regulations, and is not detailed according to the assigned national reserve expenditure items.

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

Based on the budget estimates for implementing tasks, programs, and projects assigned by the Prime Minister, ministries, central agencies, provincial people's committees under the central government shall allocate and assign budget estimates to subordinate units and lower-level authorities ensuring thorough thrift, concentrating budget allocation for key objectives and priorities, ensuring compliance with the goals and contents of each task, program, and project assigned by the competent authority and relevant 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 scope of the state budget estimate for each spending area, each source of loans and aid decided by the National Assembly, the Prime Minister, and the Ministry of Finance, ministries, central agencies, and localities shall, based on necessity, progress requirements, and disbursement needs, proactively adjust the budget estimates between programs, projects, and tasks that have completed necessary procedures and conditions. For development investment expenditures, these adjustments shall be reported to the Ministry of Planning and Investment for consolidation and reporting to the Government and monitoring, and concurrently sent to the Ministry of Finance for disbursement control; for regular expenditures, the Ministry of Finance shall consolidate, monitor, and control disbursements, and concurrently send to the Ministry of Planning and Investment for consolidation and monitoring as prescribed.

b) Ministries and central agencies shall allocate in detail to each using unit according to each program and project (project name, sponsor, detailed funding sources - including ODA loans, non-refundable aid linked to loans, preferential loans, independent foreign aid, financial mechanisms, recurrent expenditure/investment expenditure) and ensure that the total budget estimate and each expenditure area, each loan and aid source match those assigned by the Prime Minister and the Ministry of Finance;

c) Localities shall allocate in detail to each using unit according to each program and project (project name, sponsor, detailed funding sources - including ODA loans, non-refundable aid linked to loans, preferential loans, independent foreign aid, financial mechanisms, recurrent expenditure/investment expenditure) and ensure that the total budget estimate for expenditures and each loan and aid source match those assigned by the Prime Minister and the Ministry of Finance;

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

a) Localities are only permitted to borrow within the limit decided by the National Assembly and assigned by the Prime Minister to cover deficits and repay principal debts. For localities with budgets that include borrowing to repay principal debts, after allocating funds for debt repayment according to Clause c of this Article, localities may borrow within the limit decided by the National Assembly and assigned by the Prime Minister (regardless of whether it is for repaying principal debts or covering deficits), while the allocation and disbursement of funds for investment projects from such borrowing must be consistent with the progress and allowable borrowing amount;

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

c) For localities with budgets that include borrowing to repay principal debts: To ensure sufficient and timely sources for repaying principal debts, when allocating capital for development investment, localities must proactively set aside funds to arrange for debt repayment due and replenish the development investment capital when actual borrowing is achieved according to the plan; disbursements for such investment capital can only be made after the borrowing has been achieved. In cases where planned borrowing is not achieved or only partially achieved, localities must reduce the development investment capital in their budget balance (increasing the surplus accordingly) to fully and timely repay principal debts, and to achieve the new revenue budget allocation to reduce deficits (if applicable), fund investment, and social welfare programs determined by authorized authorities;

8. Allocate contingency reserves at all levels of local government in accordance with the State Budget Law to proactively use for the expenditure items specified in Clause 2, Article 10 of the State Budget Law;

9. During the process of deciding on the allocation of revenue and expenditure budgets, if the People's Council decides on a higher revenue budget for its own level than allocated by the higher level, then the corresponding additional expenditure budget shall be increased (excluding hidden expenditures from land use fees, lottery revenues, privatization revenues, and state-owned enterprise divestment revenues managed by the locality), after setting aside 70% of the additional revenue to implement salary reform as prescribed, the remaining portion should prioritize supplementing the local government contingency reserve to ensure proactive management of the budget, and the remaining resources should aim to achieve the newly allocated revenue budget to reduce deficits (if applicable), fund investment, and social welfare programs determined by authorized authorities;

10. Ministries, central agencies, and localities shall allocate detailed investment capital plans for each project according to the project code and economic sector (type, item) as stipulated in Appendix No. 02 issued together with Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance regarding the system of state budget sub-accounts and Circular No. 93/2019/TT-BTC dated December 31, 2019 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC dated December 21, 2016;

11. For state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management expenses under Decree No. 130/2005/NĐ-CP dated October 17, 2005 and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain provisions of Decree No. 130/2005/NĐ-CP, the allocation and assignment of budget estimates shall be carried out in accordance with Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs regarding the self-management and self-responsibility system for administrative management expenses of state agencies;

12. For public service units assigned to implement the self-financing mechanism as stipulated in Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government regarding the self-financing mechanism of public service units, the allocation and assignment of state budget revenue and expenditure estimates shall be based on the tasks assigned for 2023, the degree of self-financing capacity of public service units, and the state budget estimate ensuring regular operations during the initial period approved by the competent authority (for public service units partially funded and those fully funded by the state); detailed estimates divided into two parts: regular expenditure estimates assigned for self-management, and regular expenditure estimates not assigned for self-management;

For public service units that have not yet been assigned self-financing by the competent authority, the allocation and assignment of expenditure estimates shall be included in the regular expenditure estimates not assigned for self-management. After the self-financing plan is approved by the competent authority, the unit shall adjust the regular expenditure estimates not assigned for self-management to regular expenditure estimates assigned for self-management in accordance with the approved self-financing plan;

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

a) Continue to implement the special financial mechanisms and income as prescribed by the competent authority until the comprehensive reform of salary policy is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Plenum of the 12th Central Committee; the monthly salary and additional income calculated based on the basic salary of 1.8 million VND/month starting from July 1, 2023, according to the special mechanism, shall not exceed the average monthly salary and additional income in 2022 (excluding the part of salary and additional income due to salary coefficient adjustments when advancing grades or ranks).

b) Agencies and units currently implementing financial mechanisms and special income according to the approval of the competent authority from retained revenue sources (public service fees, tuition fees, medical service prices, other lawful revenues) shall update the minimum savings plan for regular expenditures in 2023 at least 15% (excluding salary payments, allowances based on salary, expenditures with the nature of salary, expenditures for personnel under regulations, and non-reducible special expenditures such as annual premiums, expenditures under contracts signed before and continued in 2023...) compared to the 2022 budget estimate and submit it to the Ministry of Finance at the same time as the review of the 2023 budget allocation.

14. In addition to the contents of budget allocation and guidance provided in this Circular, ministries, central agencies, and localities must also comply with other relevant provisions of the State Budget Law, Public Investment Law, and guiding documents.

Article 4. Implementation of Mechanism to Create Sources for Implementing Salary and Allowance Regime in 2023

1. From July 1, 2023, adjust the basic salary level to VND 1.8 million per month.

2. Ministries and central agencies shall implement the mechanism to create sources for salary reform as prescribed; within which the scope and ratio of retained revenue to be allocated for implementation shall follow the provisions of point d and point đ, Clause 4 of this Article; simultaneously, when allocating and assigning budgets to subordinate units, they must determine a savings of 10% of additional regular expenditures in 2023 (excluding salary payments, allowances, contributions based on salary, expenditures with the nature of salary, and expenditures for personnel under regulations) dedicated to salary reform, ensuring that it does not fall below the level assigned by the Ministry of Finance (if applicable).

3. Provincial People's Committees and municipal people's committees directly under the Central Government, when allocating and assigning budgets to lower-level budgets, must determine a savings of 10% of regular expenditure budgets in 2023 (excluding salary payments, allowances, contributions based on salary, expenditures with the nature of salary, and expenditures for personnel under regulations) as stipulated to implement salary reform in 2023. At all levels, when allocating and assigning budgets to subordinate units, they must determine a savings of 10% of the aforementioned regular expenditure budget.

The savings of 10% of the regular expenditure budget in 2023 by localities must ensure that it does not fall below the level assigned by the Ministry of Finance.

4. The source for implementing salary reform in 2023 for localities includes:

a) 70% of the increase in local government revenue in 2022 compared to the budget estimate (excluding land use fees, land rent, advance payments by investors for compensation and clearance, proceeds from the disposal of state assets at agencies, organizations, and units authorized by competent authorities to be used for investment according to regulations; fees for protecting and developing rice fields; admission fees for world heritage sites; fees for using infrastructure, public service facilities, and public utility works in border areas; environmental protection fees for mineral exploitation; environmental protection fees for wastewater; proceeds from public welfare land funds, profits, and state-owned assets at communes, and rental, lease-purchase, and sale proceeds of state-owned houses) assigned by the Prime Minister;

b) Remaining sources from the implementation of salary reform in 2022;

c) 10% of the savings in regular expenditure (excluding salary payments, allowances, contributions based on salary, expenditures with the nature of salary, and expenditures for personnel under regulations) in the 2023 budget already assigned by the competent authority;

d) Utilize at least 40% of the retained revenue according to the regime in 2023. Specifically for revenue from providing healthcare services, preventive healthcare, and other medical services by public health facilities, utilize at least 35%. The scope of revenue to be extracted is specified as follows:

- For administrative state agencies (excluding cases where the competent authority permits the implementation of autonomous financial mechanisms such as self-financing public service units for both investment and regular expenditures or self-financing public service units for regular expenditures; agencies and units entrusted with operating costs and self-financing salaries by the competent authority): Utilize at least 40% of the retained fee revenue (fees included in the list of fees regulated by the 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 VND 1.49 million per month) as stipulated by the 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 fee revenue (included in the list of fees regulated by the 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 VND 1.49 million per month) as stipulated by the 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 healthcare services, preventive healthcare, and other medical services by public health facilities: Utilize at least 35% of the retained revenue after deducting costs already structured into service prices according to the law on service pricing (such as drug costs, blood, intravenous fluids, chemicals, consumable materials directly serving patients; electricity, water, fuel, waste treatment, environmental sanitation; maintenance and repair of equipment, purchase of tools and equipment, and salary and allowance costs already structured into prices).

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

d) Public service units that self-finance investment expenditures and recurrent expenditures, public service units that self-finance recurrent expenditures; agencies permitted by competent authorities to implement the mechanism of financial autonomy such as public service units that self-finance investment expenditures and recurrent expenditures or public service units that self-finance recurrent expenditures; agencies and units entrusted with budget allocations and self-financing of salaries: The unit shall decide on the proportion of revenue to be set aside to create sources for salary reform and to self-finance the implementation of salary reform.

5. The central budget will support additional salary adjustment needs for ministries, central agencies, and localities with difficult budgets after balancing the sources of salary adjustments but still failing to meet the requirements for implementing salary reform according to the prescribed regulations.

Article 5. Timeframe for allocation and budgeting

1. Based on the approved budget estimates for revenue and expenditure, ministries and central agencies shall decide on the allocation and assignment of the state budget to each budget-using unit; people's councils at all levels shall submit to the People's Councils at the same level for approval of the state budget revenue estimate on their territory, the local budget expenditure estimate, and the allocation of their own budget estimates to ensure timely assignment of revenue and expenditure budget estimates for 2023 in accordance with the State Budget Law and guiding documents.

Organize the public disclosure of the state budget estimate in accordance with the State Budget Law, guiding documents for the implementation of the State Budget Law, and Article 12 of this Circular.

2. Provincial People's Committees shall report the results of the allocation and assignment of the local budget to the Ministry of Finance within five working days after the People's Council at the same level decides on the budget estimate; report the outstanding debt raised up to December 31, 2022, the borrowing and repayment plan for 2023 of the local budget, and the revenue and expenditure and balance of the Financial Reserve Fund to the Ministry of Finance before January 31, 2023.

3. Based on the 2023 budget revenue and expenditure estimates assigned by the Prime Minister and provincial People's Committees, primary budget units of the central budget and local budgets at various levels shall allocate and assign budget revenue and expenditure estimates to subordinate budget-using units, send them to the same-level finance authority, and simultaneously send them to the State Treasury where transactions take place for implementation in accordance with Article 49 and Article 50 of the State Budget Law, Article 31 of Decree No. 163/2016/ND-CP dated December 21, 2016, detailing certain provisions of the State Budget Law, and Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016, detailing and guiding the implementation of certain provisions of Decree No. 163/2016/ND-CP. In case the primary budget unit does not agree with the requirements of the finance authority, the primary budget unit shall report 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, for tasks not clearly defined in the initial budget estimates of primary budget units at the local level and anticipated contents without the approval of the same-level People's Committee, based on the State Budget Law and guiding documents, and the actual situation at the locality, one of the following two options shall be implemented:

a) After the People's Committee assigns the budget estimate, primary budget units at the local level, based on the functions and responsibilities of subordinate units and anticipated tasks assigned to these units, shall allocate the budget estimate to subordinate units; simultaneously, in the decision assigning the budget estimate, clearly record the anticipated contents without the approval of the People's Committee, and send it to the same-level finance authority for monitoring and implementation when authorized by the competent authority. During the implementation process, if there is an excess or shortage of funds in any unit, the primary budget unit shall adjust the budget estimates between units in accordance with the State Budget Law and guiding documents.

b) The finance authority shall report to the same-level People's Committee regarding the non-assignment of budget estimates to primary budget units for tasks not clearly defined in the initial budget estimates of primary budget units and anticipated contents without the approval of the People's Committee. When new tasks are decided by the competent authority, the finance authority shall report to the same-level People's Committee to issue supplementary budget allocation decisions for primary budget units.

4. The entry of budget estimates into the State Budget and Treasury Information System (Tabmis) shall be carried out in accordance with the guidelines issued by the Ministry of Finance regarding the procedures for entering budget estimates into the Tabmis system.

Chapter II
ORGANIZATION OF STATE BUDGET MANAGEMENT AND EXECUTION

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) Implement effectively the laws on taxation that are in force. Study and propose amendments to tax laws and related regulations to expand the tax base and combat tax erosion;

b) Intensify leadership to strictly enforce the Tax Administration Law, prevent tax loss, transfer pricing, tax evasion, and trade fraud; urge the recovery of overdue taxes and reduce tax arrears; closely monitor VAT refunds; accelerate the implementation of electronic invoices; expedite the progress of corporate shareholding and divestment of state capital in enterprises; urge state-owned enterprises to fully remit into the state budget the remaining post-tax profits after setting aside required reserves as stipulated; instruct 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 taxation, intensify the application of information technology in tax management; regularly monitor, inspect, and control tax declarations made by organizations and individuals in accordance with tax laws, declaration of goods names, types, tax rates, values, quantities, etc., to promptly identify cases of incorrect, incomplete declarations, and tax evasion. Strengthen revenue collection efforts, prevent 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 business based on digital platforms, etc.

3. Ministries, central agencies, localities shall fully and promptly implement the Law on Management and Use of State Assets and its detailed implementing regulations; strictly implement Directive No. 32/CT-TTg dated December 10, 2019 of the Prime Minister on accelerating the implementation of the Law on Management and Use of State Assets and its detailed implementing regulations. Organize reviews, inspections, and督促各部门严格执行关于国有资产管理和使用的法律及其实施细则；认真执行政府总理2019年12月10日第32/CT-TTg号指示，关于加快实施《关于国有资产管理和使用的法》及其具体实施细则。组织对经有权机关批准的资产处置方案进行审查、检查和督促落实；确保按照国有资产使用标准和定额，完成车辆、机器设备的重新配置。严格遵守法律规定，在出售、转让、出租国有资产，以及土地出让和租赁时进行拍卖。在管理国有资产和土地管理法律规定的范围内进行。

4. During the budget management process, if there arises a situation where investors voluntarily advance compensation funds for land clearance according to approved plans but the budget has not yet allocated corresponding expenditure tasks for compensation and land clearance, the People's Committee shall base on Clause c, Article 52 of the State Budget Law to submit to the Standing Committee of the People's Council at the same level for decision to adjust 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 assigned budget estimates; financial authorities and the State Treasury shall organize budget management within the approved estimates, strictly controlling expenditures in accordance with the prescribed purposes, standards, quotas, and systems. In particular:

1. For ODA and concessional loan funds:

a) For funds allocated from the central government budget: Within the scope of the national budget estimates for each spending category decided by the National Assembly and delegated by the Prime Minister, ministries, central agencies, and localities may, based on necessity, progress requirements, and completion deadlines, proactively adjust budgets between programs, projects, and tasks that meet the necessary procedures and conditions, and submit to the Ministry of Planning and Investment (for development spending) for consolidation and reporting to the Government for monitoring and implementation, while also sending to the Ministry of Finance for monitoring disbursement, and to the Ministry of Planning and Investment for consolidation and monitoring as required.

In the event that during implementation, ministries, central agencies, and localities generate additional borrowing needs beyond the assigned budget estimates or new borrowings arise: Ministries, central agencies, and localities shall report to the Ministry of Planning and Investment (for development spending) and the Ministry of Finance (for regular spending) for the Ministry of Planning and Investment to coordinate with the Ministry of Finance to consolidate and report to the Government for submission to the competent authority for consideration and decision within the total deficit limit of the state budget decided by the National Assembly.

b) For funds borrowed by the Government and lent back to provincial People's Committees: Implementation of disbursements within the scope of the total borrowing and deficit limits of the local budget decided by the National Assembly.

If during the implementation of the budget estimate, a locality generates additional borrowing needs beyond the assigned budget estimates, the locality shall report to the Ministry of Finance for consolidation and submission to the Government for submission to the National Assembly for consideration and decision within the total borrowing limit of the state budget, the total deficit limit of local budgets, and the state budget deficit limit.

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

a) Based on the budget estimates delegated by the Prime Minister, ministries, central agencies, and localities shall detail the allocation of specific amounts of funds to each program and project within the total amount assigned according to the decisions to accept and the assistance documents already signed.

b) In the course of implementation, if there is a need for additional spending (development or regular) exceeding the Prime Minister's or the Ministry of Finance's budget estimates, or if new assistance arises: The Minister of Planning and Investment (for spending from non-repayable assistance for programs and projects under development spending) and the Minister of Finance (for spending from non-repayable assistance for regular spending) shall take the lead and coordinate with relevant ministries and agencies, based on agreements on assistance already signed between the State, the Government, and Vietnamese state agencies with donors, to approve the acceptance of assistance by the competent authority and report to the Government for submission to the competent authority to supplement the 2023 budget from this assistance source. On this basis, the Ministry of Planning and Investment and the Ministry of Finance shall notify relevant ministries, central agencies, and provincial People's Committees to implement.

3. Relevant agencies and units should cooperate with financial authorities to proactively allocate funds from the beginning of the year for important projects and works in accordance with established regulations, especially projects for repairing embankment and water conservancy works, disaster prevention and control, disease prevention, climate change adaptation, flood aftermath recovery, and relocation from dangerous landslide-prone areas, which have been decided by the competent authority.

4. Regularly organize inspections and evaluations of the progress of projects and works; for those projects and works that are not progressing as planned, timely decisions or reports to the competent authority for adjustment or transfer of funds to projects with faster progress and the potential to be completed in 2023 but have not been adequately funded.

5. The 2023 regular expenditure budget and national reserve fund budget shall be allocated by the Ministry of Finance to ministries, central agencies, and clearly inform them of expenditures in foreign currency. For equivalent funds of US$500,000 or more annually, they will be guaranteed to be disbursed in foreign currency according to the approved budget and in accordance with the progress of tasks. During implementation, the State Treasury will control expenditures in domestic currency according to the allocated budget. In cases where fluctuations in exchange rates lead to the domestic currency budget being exhausted but the foreign currency budget still remaining, or vice versa, ministries and central agencies must submit documents requesting the Ministry of Finance to consider adjusting the domestic currency budget for the difference. For amounts equivalent to less than US$500,000 annually, ministries and central agencies may withdraw the foreign currency budget at the accounting exchange rate at the time of transaction, but not exceeding the allocated domestic currency budget.

6. For provinces and centrally-administered cities that have needs to allocate funds for disaster prevention, mitigation, and aftermath relief, wide-scale epidemics, national defense, security tasks, and other urgent tasks outside the budget that exhaust the contingency fund after reallocation and still lack sufficient sources, the provincial People's Councils shall decide to use the provincial financial reserve fund to meet these funding requirements as stipulated in point b, Clause 2, Article 11 of the State Budget Law.

7. For land use revenue, lottery revenue, state-owned enterprise equity divestiture revenue managed by localities, and other revenues tied to specific expenditures, localities must base their management on the allocated budget and actual collection progress. If it is anticipated that revenue will decrease compared to the budget and local budgets cannot make up the shortfall from other increased revenues, localities must proactively review, cut, or delay the progress of projects funded from these revenues.

8. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of systems and policies in units and lower-level budgets; strictly manage state budget expenditures according to the allocated budget, disburse funds within the plan range, borrow within the authorized limit; minimize advance budget allocations, and implement advance allocations in accordance with the State Budget Law.

Thoroughly economize on regular expenditures, especially those related to conferences, seminars, ceremonial events, overseas research, and surveys; strictly manage investment, basic construction, procurement, and repair expenditures in compliance with regulations; do not allocate budgets for policies without established guidelines; only issue policies increasing state budget expenditures when truly necessary and with assured funding sources.

Continue to reform administrative procedures, expand information technology applications, ensure the construction of a modern national administration system that is seamlessly connected, while strengthening supervision in managing state budget expenditures. Proactively adjust regular expenditures, prioritizing important tasks and new tasks added in 2023, ensuring resources for social welfare policies and salaries, preventing arrears in civil servant salaries, and ensuring human resource expenditures and social security policies under the system.

In cases where levels and units using the budget organize payments and disbursements contrary to policies and regulations, particularly those related to social welfare guarantees, poverty reduction, etc., timely measures must be taken to ensure that policies and regulations are implemented correctly and effectively.

9. For additional budgetary needs arising to implement policies and systems that have not been stably allocated in the 2023 regular expenditure budget of local governments (such as: fisherman support policies; support for voluntary social insurance participants; subsidizing tuition fees and living expenses for teacher training students; newly increased social welfare policies due to the adjustment of the minimum wage from July 1, 2023; salary payments for additional teaching staff positions assigned by Decision No. 72-QĐ/TW dated July 18, 2022 of the Central Committee,...):

a) Localities should proactively review and pay benefits to beneficiaries as prescribed. In cases of large funding needs exceeding the local budget's balancing capacity, localities must promptly report to the Ministry of Finance to seek support from the central government for the local budget.

Specifically, for the funding needs for salary and allowances for additional teaching staff positions assigned by Decision No. 72-QĐ/TW dated July 18, 2022 of the Central Committee, localities must report in detail: the resolution of the Provincial People's Council on allocating personnel costs, the actual recruitment date, the actual funding needs for these teachers, etc., to the Ministry of Finance for consolidation and submission to the competent authority for consideration and decision.

b) At year-end, based on the results of implementing centrally-issued policies, localities must compile all additional funding and submit to the Ministry of Finance for reporting to the competent authority for consideration and decision. Among which, the determination of additional state budget support funding needs is as follows:

- For social welfare policies specifically defined with a percentage of central government support to local budgets in each regulatory document issued by the Government and Prime Minister: Compile the total state budget guarantee funding needs, the additional funding needs compared to the allocation in the 2023 balanced local budget, clearly identifying the portion of the central government budget that must be supplemented to the local budget for the additional funding needs according to the percentage of central government support to local budgets for each policy.

- For the remaining social welfare policies: Aggregate the budgetary funding needs guaranteed by the state budget, the additional funding requirements compared to the level already allocated in the preliminary budget for balanced local government budgets in 2023, including determining the central government's budget portion that must be supplemented to the local government budget for the additional funding according to the ratio of support from the central government budget to the local government budget as stipulated in Clause 1, Article 2 of Decision No. 127/QĐ-TTg dated January 24, 2022, of the Prime Minister on the principles of targeted support from the central government budget to the local government budget for implementing social welfare policies issued by the central government during the period 2022-2025;

c) Localities shall proactively use targeted supplementary funds from the central government budget (if any) and balance their local government budget sources to implement central government-issued salary and social welfare policies, ensuring proper allocation according to policy and system, timely payment to the correct recipients. At year-end, they shall complete the settlement of funds in accordance with the provisions of the State Budget Law and guiding documents.

Article 8. Implementation of disbursement and payment of funds

1. For budget-using units:

Based on the assigned annual budget estimate, the budget-using entity shall withdraw the budget estimate for expenditure according to the prescribed regulations and ensure compliance with the established standards and rates for budget expenditure issued by competent state agencies and the progress and volume of tasks performed; 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 remit contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) to the competent authority in accordance with the provisions of the law;

c) Expenditures with seasonal characteristics or only occurring at certain times such as construction investment expenditures, procurement, repairs, and other non-recurring expenditures: carry out payments according to the progress and volume of work for expenditures under contracts and carry out payments according to the prescribed regulations for expenditures without contracts; expenditures for compensating victims of wrongful convictions according to the provisions of the law on the State's liability for compensation must ensure that state budget expenditures fall within the scope of the budget estimates assigned by the competent authority.

2. In cases where the local government budget has been advanced supplementary targeted capital investment budget estimates from the central government, which need to be recovered in the 2023 budget estimate, based on the amount of advance capital to be recovered according to the Prime Minister's Decision, the Ministry of Planning and Investment's Decision on allocating the 2023 state budget for development investment, and the provincial People's Committee's Decision on allocating the 2023 local government budget for development investment, the provincial People's Committees shall direct subordinate agencies (Department of Planning and Investment, Department of Finance, State Treasury) to actively review each item of advance capital to be recovered and record the repayment of central government budget advances according to regulations.

3. In cases where the higher-level budget advances supplementary targeted capital investment budget estimates for the lower-level budget during the year, when withdrawing the budget estimate and spending from the advance source, it must be recorded as revenue and expenditure in the subsequent year's budget according to regulations.

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

a) In cases where supplementary targeted funds from the central government to the local government budget arise during the implementation of the budget estimate, they shall be handled as follows:

- The time limit for allocating and transferring supplementary budget estimates must be completed no later than 10 working days (counting from the date of receipt of the decision to allocate supplementary budget estimates) in accordance with the provisions of Point b, Clause 2, Article 50 of the State Budget Law.

- Targeted supplementary funds from the central government to the local government budget arising during the implementation of the budget estimate for implementing disaster prevention, mitigation, and response tasks, fire control, epidemic prevention, or urgent and critical tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notice to supplement outside the budget estimate for the local government budget. Based on the notice from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate at the State Treasury transaction location.

b) In cases where there are surplus targeted supplementary funds from the central government to the local government budget or the funds have been exhausted according to the provisions of the law, localities shall promptly return the central government budget according to the provisions of Point d, Clause 2, Article 9 of Circular No. 342/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance detailing and guiding the implementation of certain articles of Decree No. 163/2016/NĐ-CP dated December 21, 2016, of the Government detailing the implementation of certain articles of the State Budget Law. The deadline for returning funds within 30 days from the date the locality determines the surplus funds or the exhaustion of the expenditure tasks according to the law or the specific time frame specified in each notice from the Ministry of Finance. If the locality fails to return the central government budget within this period, the Ministry of Finance shall instruct the State Treasury to deduct from the provincial treasury to recover the funds according to 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 the higher-level budget to the lower-level budget: Shall be implemented in accordance with the provisions of Clause 2, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance;

b) The level of withdrawal of supplementary targeted funds from the higher-level budget to the lower-level budget (including supplementary targeted funds outside the initial budget allocation): Shall be implemented in accordance with the provisions of Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance;

Recording of supplementary funds from the higher-level budget to the lower-level budget at the local level shall be carried out in accordance with the provisions for recording supplementary funds from the central government budget to the local government budget.

6. The review and verification of the figures for withdrawing supplementary balanced budget funds and supplementary targeted funds from the higher-level budget to the lower-level budget shall be carried out in accordance with the provisions of Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance.

Quarterly, the provincial People's Committee is responsible for compiling and reporting to the Ministry of Finance on the implementation of central government budget funds allocated with specific objectives to implement policies attached as an appendix to this Circular. In cases where localities fail to comply with the reporting system or report inaccurately and incompletely as prescribed, the Ministry of Finance will suspend the allocation of supplementary funds until the locality provides a complete report.

7. Regarding the payment of debts from the state budget, it shall be carried out in accordance with the provisions of Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, and Clause 3 of Article 2 of Circular No. 81/2020/TT-BTC dated September 15, 2020, 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 by authorized bodies to carry out 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. In cases where there is a need to adjust budgets between subordinate budget-using units without changing the total amount or detailed allocations by spending areas, the primary budget unit is responsible for assessing the necessity, basis for adjustment, checking the remaining budget balances of related budget-using units, deciding on the budget adjustment, and simultaneously sending the finance authority at the same level for inspection according to regulations and implementing the budget adjustment on the Tabmis system, while also sending the National Treasury office handling the transaction as a basis for controlling expenditures and payments. If the finance authority disagrees with the budget adjustment of the primary budget unit or finds that there is insufficient remaining budget balance for adjustment, it will notify the primary budget unit to make adjustments.

3. In cases where ministries, central agencies, and localities adjust budgets from non-autonomous regime funds to autonomous regime funds, from regular expenditure funds not under autonomous regime to regular expenditure funds under autonomous regime, from regular expenditure funds under autonomous regime to regular expenditure funds not under autonomous regime, from regular expenditure funds not under autonomous regime to funds for scientific and technological tasks and vice versa, from domestic currency expenditure funds to foreign currency expenditure funds, increasing or decreasing the budget of expenditure tasks within the allocated budget but already noted in the decision to allocate the annual budget or the decision to allocate additional budget during the year by the Prime Minister, the Minister of Finance, or the People's Committees at all levels, the units must have written agreement from the finance authority at the same level to ensure the proper allocation of funds to fulfill assigned tasks before issuing a decision to adjust the budget. The deadline for units to submit requests for budget adjustments to the finance authority is no later than October 30 of the current year.

4. In cases where budget adjustments are made between Vietnamese agencies abroad, they shall be implemented in accordance with the financial management regulations for Vietnamese agencies abroad as stipulated by the Ministry of Finance.

5. Adjustments to allocated budgets by budget-using units must be completed by November 15 of the current year, and simultaneously sent to the finance authority at the same level for inspection and adjustment on the Tabmis system as prescribed.

6. Adjustments to development investment budgets are carried out in accordance with the Public Investment Law No. 39/2019/QH14 and Government Decrees guiding the implementation of the Public Investment Law.

7. Increases or decreases in revenue and expenditure compared to the budget during the execution of the state budget are handled in accordance with Article 59 of the State Budget Law. Handling surplus budgets is 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 must review and strictly manage transferred expenses to the following year, transferring only in accordance with Clause 3 of Article 64 of the State Budget Law, Article 43 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government detailing the implementation of certain articles of the State Budget Law, Article 68 of the Public Investment Law 2019, Article 48 of Decree No. 40/2020/NĐ-CP dated April 6, 2020, issued by the Government detailing the implementation of certain articles of the Public Investment Law, and other Government and Prime Minister documents regarding the management of the state budget for 2023.

Article 11. Practice thrift, combat waste; prevent and combat corruption

In addition to thoroughly implementing savings on regular expenditures as stipulated in Clause 8 of Article 7 of this Circular, ministries, central agencies, and localities must organize and direct the full implementation of the Anti-Corruption Law, the Law on Thrift and Combating Wastefulness, and detailed implementing documents thereof. Timely and fully address any violations discovered through inspections, audits, and investigations; clarify the responsibility of each organization and individual and enforce accountability systems for heads of budget-using units in managing and operating the budget when losses, wastefulness, or improper use of the budget occur.

Article 12. Publicizing the state budget

1. All levels of the budget implement public disclosure of the state budget in accordance with Circular No. 343/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, concerning the guidance on public disclosure of the state budget at all levels.

The provincial People's Committee implements or directs the Department of Finance to publicly disclose 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, in the "Budget Disclosure" section, ensuring compliance with the content, format, and timeframes for disclosure as prescribed. For reporting procedures, the Department of Finance reports electronically on the Ministry of Finance’s State Budget Disclosure Portal (http://ckns.mof.gov.vn) for contents specified in Point c, Clause 3, Article 19 of Circular No. 343/2016/TT-BTC and the guidance provided by the Ministry of Finance in Document No. 3785/BTC-NSNN dated April 9, 2021.

2. Budgetary units and organizations supported by the state budget shall implement transparency in accordance with Circular No. 61/2017/TT-BTC dated June 15, 2017, issued by the Ministry of Finance, guiding financial transparency 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 provisions of Circular No. 61/2017/TT-BTC dated June 15, 2017, issued by the Ministry of Finance.

3. Agencies and units entrusted to manage funds sourced from the state budget and funds sourced from contributions of citizens shall implement transparency in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, issued by the Ministry of Finance, on financial transparency for funds sourced from the state budget and funds sourced from contributions of individuals.

4. Agencies, units, and organizations entrusted to manage and use public assets shall implement transparency in accordance with Section 2 of 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 Public 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, transparency shall be implemented in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006, issued by the Ministry of Finance, on guidelines for the transparency of 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
ORGANIZATION AND IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from February 9, 2023, and applies to the 2023 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, provincial people's committees, and municipal people's committees directly under the central government shall base their directives to subordinate agencies and units and lower-level local authorities to organize implementation according to this Circular. Any previous regulations that conflict with this Circular shall be implemented in accordance with the guidance provided in this Circular. In the process of organizing implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination in resolution./.