Circular No. 88/2009/TT-BTC amends and supplements certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007, and Circular No. 130/2007/TT-BTC dated November 2, 2007, of the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds.

✦ 智能摘要

Circular No. 88/2009/TT-BTC amends and supplements the procedures for managing and paying investment capital from state budget funds according to relevant laws and regulations. This Circular applies to Ministries, Provincial People's Committees, districts, State Treasury, Departments of Finance, Financial Planning Departments, and project investors.

适用范围

Ministries, Provincial People's Committees, districts, State Treasury, Departments of Finance, Financial Planning Departments, and project investors.

要点

Ministries and Provincial People's Committees send investment capital plans to the Ministry of Finance and the State Treasury (central level) as a basis for controlling and paying capital.
District People's Committees send investment capital plans to the Department of Finance, simultaneously sending them to the Financial Planning Department and the State Treasury (district level) for monitoring and as a basis for controlling and paying capital.
Ministries allocate plan targets to project investors after allocating capital.
The State Treasury reviews the allocation of investment project capital managed by Ministries within five working days and is responsible for recovering the paid capital if it does not comply with regulations.
Departments of Finance and Financial Planning Departments conduct a review of the investment capital allocation plan of provincial and district People's Committees to submit for decision-making.

🌐 本文件的社会影响

Positive impact: Strengthening strict and transparent management in the allocation and payment of investment capital, reducing financial risks for the state budget.
Negative impact: It may cause difficulties for project investors due to a more complex process than before, increasing project management costs.

❓ 常见问题

Which agencies should Ministries and Provincial People's Committees send their investment capital plans to?

Ministries send investment capital plans to the Ministry of Finance and the State Treasury (central level); Provincial People's Committees send investment capital plans to the Ministry of Finance, simultaneously sending them to the Department of Finance and the State Treasury (provincial level).

What is the deadline for reviewing the allocation of investment capital?

The State Treasury reviews the allocation of investment project capital managed by Ministries within five working days after receiving the investment capital allocation plan from the Ministries.

How will the State Treasury handle projects that do not have sufficient investment procedures?

The State Treasury will not make payments and notify the Department of Finance and the Financial Planning Department to submit to the provincial or district People's Committee for handling.

What documents must project investors attach when submitting the capital allocation plan?

The capital allocation plan must be accompanied by the following documents: approval documents for the project outline or task and the approved cost estimate for planning work (for planning projects); approval documents for the cost estimate for investment preparation work (for investment preparation projects); investment construction project (or economic-technical report for projects only preparing an economic-technical report) and the competent authority's investment decision (for implementation projects).

When does this Circular take effect?

This Circular takes effect from May 1, 2009.

全文

CIRCULAR

Amending and supplementing some points of Circular No. 27/2007/TT-BTC dated April 3, 2007 and Circular No. 130/2007/TT-BTC dated November 2, 2007 of the Ministry of Finance guiding the management and settlement of investment capital and public service capital with investment nature from state budget funds.

__________________________________

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Construction Law dated November 26, 2003, and Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government promulgating the Investment and Construction Management Regulation, Decree No. 12/2000/NĐ-CP dated May 5, 2000, and Decree No. 07/2003/NĐ-CP dated January 30, 2003 of the Government amending and supplementing certain provisions of the Investment and Construction Management Regulation issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government;

Pursuant to Decree No. 71/2005/NĐ-CP dated June 6, 2005 of the Government on managing special construction works;

Pursuant to Decree No. 99/2007/NĐ-CP dated June 13, 2007 of the Government on managing construction work investment costs;

The Ministry of Finance amends and supplements some points of Circular No. 27/2007/TT-BTC dated April 3, 2007 and Circular No. 130/2007/TT-BTC dated November 2, 2007 of the Ministry of Finance guiding the management and settlement of investment capital and public service capital with investment nature from state budget funds as follows:

1. Amend Point 3, Clause II, Section A, Part II of Circular No. 27/2007/TT-BTC dated April 3, 2007 as follows:

“3. After allocating investment capital:

- Ministries send the investment capital plan to the Ministry of Finance and the State Treasury (central level). The State Treasury sends the project investment capital plans of ministries to the State Treasuries at provincial levels for control and payment purposes;

- People's Committees of provinces and cities send the investment capital plan to the Ministry of Finance, simultaneously sending it to the Department of Finance and the State Treasury (provincial/city level) for monitoring and control and payment purposes;

- People's Committees of districts send the investment capital plan to the Department of Finance, simultaneously sending it to the Financial Planning Office and the State Treasury (district level) for monitoring and control and payment purposes.”

2. Amend Point 4, Clause II, Section A, Part II of Circular No. 27/2007/TT-BTC dated April 3, 2007 as follows:

“4. Allocating capital plans to investors:

After allocating capital, while sending to the above-mentioned agencies, ministries and provincial/municipal people's committees allocate capital targets to investors for implementation.”

3. Amend Point 5, Clause II, Section A, Part II of Circular No. 130/2007/TT-BTC dated November 2, 2007 as follows:

“5. Reviewing capital allocation:

5.1. For projects managed by ministries:

After receiving the capital allocation plan from ministries, the State Treasury implements the payment control process according to regulations without waiting for the review opinion of the Ministry of Finance. In cases where the project does not have sufficient investment procedures, the State Treasury will not make payments. The Ministry of Finance will provide a review opinion on capital allocation within five working days after receiving the capital allocation plan from ministries (post-review). If there is a project allocated contrary to regulations, the Ministry of Finance will issue an opinion to stop payments; if payments have been made, they must be immediately recovered. Ministries are responsible for directing investors of projects allocated contrary to regulations to refund the state budget for the paid capital and bear responsibility for the consequences caused by improper allocation.

5.2. For projects managed by provinces/districts:

During the process of participating with relevant units in the annual investment capital plan, the Department of Finance and the Financial Planning Office simultaneously perform the task of reviewing the capital allocation plan to submit to the provincial/municipal people's committees for decision. Based on the decision on the investment capital plan of the provincial/municipal people's committees, the State Treasury implements payment control according to regulations. In cases where the project does not have sufficient investment procedures or does not meet the conditions for capital allocation, the State Treasury will not make payments and notify the Department of Finance and the Financial Planning Office to report to the provincial/municipal people's committees for handling.

5.3. Investors submit to financial authorities at all levels the capital allocation plan along with the following documents:

- For planning projects: approval documents for the project outline or task and the approved cost estimate for planning work.

- For preparatory projects: approval documents for the cost estimate for preparatory work.

- For implementation projects: construction project (or economic-technical report for projects only preparing such reports) and the investment decision of the competent authority.”

This circular takes effect from May 1, 2009. During its implementation, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for study and appropriate amendments and supplements. /

4. This Circular takes effect from May 1, 2009. During implementation, if there are difficulties or obstacles, units are requested to promptly reflect them so that the Ministry of Finance may study and amend or supplement accordingly./.

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123/2010/TT-BTC Thông tư số 123/2010/TT-BTC Hướng dẫn cơ chế quản lý tài chính đối với Dự án Giảm nghèo các tỉnh miền núi phía Bắc giai đoạn 2 生效中 12/2010/QĐ-UBND Quyết định số 12/2010/QĐ-UBND Về thành lập thí điểm lực lượng quản lý đê nhân dân tại phường Hiệp Bình Phứớc trên địa bàn quận Thủ Đửc 生效中 26/2011/QĐ-UBND Quyết định số 26/2011/QĐ-UBND Về việc ban hành Quy chế quản lý các đề tài, dự án khoa học và công nghệ tỉnh Quảng Trị 已失效 29/2012/QĐ-UBND Quyết định số 29/2012/QĐ-UBND Ban hành Quy định việc luân chuyển hồ sơ xác định nghĩa vụ tài chính trong lĩnh vực đất đai của các tổ chức trên địa bàn tỉnh Khánh Hòa. 已失效 12/2010/QĐ-UBND Quyết định số 12/2010/QĐ-UBND Ban hành Quy định về quản lý dự án đầu tư sử dụng vốn ngân sách Nhà nước của tỉnh Gia Lai 已失效 26/2011/QĐ-UBND Quyết định số 26/2011/QĐ-UBND Ban hành quy định một số nội dung về quản lý đầu tư xây dựng công trình bằng nguồn vốn ngân sách nhà nước trên địa bàn tỉnh 已失效

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86/2011/TT-BTC Thông tư số 86/2011/TT-BTC Quy định về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn ngân sách nhà nước 生效中

88/2009/TT-BTC

Circular No. 88/2009/TT-BTC amends and supplements certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007, and Circular No. 130/2007/TT-BTC dated November 2, 2007, of the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds.

Expired

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130/2007/TT-BTC Thông tư số 130/2007/TT-BTC Sửa đổi, bổ sung một số điểm của Thông tư số 27/2007/TT-BTC ngày 03/4/2007 của Bộ Tài chính hướng dẫn về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn vốn ngân sách nhà nước 已失效 27/2007/TT-BTC Thông tư số 27/2007/TT-BTC Hướng dẫn về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn vốn ngân sách nhà nước 已失效

引用 1

241/2009/TT-BTC Thông tư số 241/2009/TT-BTC Hướng dẫn việc quản lý, thanh toán vốn đầu tư Dự án mở rộng và hoàn thiện đường Láng - Hòa Lạc 生效中

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Tiếng Việt Thông tư số 88/2009/TT-BTC Sửa đổi, bổ sung một số điểm của Thông tư số 27/2007/TT-BTC ngày 03/4/2007 và Thông tư số 130/2007/TT-BTC ngày 02/11/2007 của Bộ Tài chính hướng dẫn về quản lý, thanh toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư thuộc nguồn vốn ngân sách nhà nước 한국어 시행규칙 제 88/2009/TT-BTC 는 재무부가 2007년 4월 3일에 발표한 제 27/2007/TT-BTC 및 2007년 11월 2일에 발표한 제 130/2007/TT-BTC를 수정하고 보완하여 정부 예산 자금으로부터 투자 자금과 투자 성격을 가진 사업 자금 관리와 결제에 대한 지침을 제공한다. 中文通知第88/2009/TT-BTC号关于修改和补充第27/2007/TT-BTC号（2007年4月3日）和第130/2007/TT-BTC号（2007年11月2日）财政部通知有关使用国家预算资金的项目投资资金管理和支付以及事业性投资资金管理的规定。

适用范围

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