Directive 19/CT-TTg the socio-economic development plan and state budget estimate for 2013 and the state budget-funded investment plan for three years 2013 - 2015

THE PRIME MINISTER

Directive 19/CT-TTg of June 18, 2012, on the formulation of the socio-economic development plan and state budget estimate for 2013 and the state budget-funded investment plan for three years 2013 - 2015

The year 2013 is of special significance to the fulfillment of the objectives of the five-year 2011-2015 socio-economic development plan, expected to create a momentum for the successful achievement of the objectives of the 2011-2020 socio-economic development strategy.

In order to formulate the socio-economic development plan and state budget estimate for 2013 and the state budget-funded investment plan for three years 2013- 2015 of the whole country and all sectors and levels, the Prime Minister directs ministries, ministerial-level agencies, government-attached agencies, provinces, centrally run cities and state economic groups and corporations to thoroughly grasp and direct the implementation of the following contents:

A. REQUIREMENTS ON THE FORMULATION OF THE SOCIO-ECONOMIC DEVELOPMENT PLAN AND STATE BUDGET ESTIMATE FOR 2013

1. The implementation of the 2012 socio-economic development plan and state budget estimate should be prudently evaluated through fully evaluating the implementation of the resolutions of the Party, National Assembly and Government, especially the Government’s Resolution No. 01/NQ-CP of January 3, 2012, on major solutions for directing and administering the implementation of the 2012 socio-economic development plan and state budget estimate, and Resolution No. 13/NQ-CP of May 10, 2012, on a number of solutions for removing production and business difficulties and supporting the market. Results obtained in 2012 should be evaluated against the objectives and targets of the 2012 socio-economic development plan and state budget estimate. Analysis should be carried out to clearly identify objective and subjective causes of limitations and constraints in order to remedy them in the coming time.

2. The objectives and tasks of the socio-economic development plan and state budget estimate for 2013 should be identified on the basis of the major objectives of the five-year 2011-2015 socio-economic development plan set out in the National Assembly’s Resolution No. 10/2011/QH13 of November 8, 2011, the implementation of the 2012 socio-economic development plan, and forecasts about the domestic and world situations in the coming time, and concurrently taking into account the characteristics of each sector and comparative advantages of each locality in order to ensure feasibility.

3. Ministries, central agencies and localities must, when elaborating their state budget estimates, closely follow the socio-economic development objectives and tasks for 2013 and the 2011-205 period in line with the state budget-funded investment plan for three years 2013-2015, pay attention to their central tasks and activities; strictly observe current state policies and the spirit of thrift and combat of wastefulness; and assure the time limits prescribed by the Law on the State Budget and guiding documents.

4. The formulation of the socio-economic development plan and state budget estimate for 2013 must assure synchrony and systematicity and close coordination among agencies, units, sectors and levels.

5. Publicity, transparency and equality must be assured in the formulation of plans and allocation of resources and state budget funds.

B. OBJECTIVES AND MAJOR TASKS OF THE SOCIO-ECONOMIC DEVELOPMENT PLAN AND STATE BUDGET ESTIMATE FOR 2013

I. OVERALL OBJECTIVES

To raise growth quality in association with restructuring the economy and further stabilizing the macro economy in order to assure sustainable economic development and create a momentum for the successful achievement of the objectives set out in the five-year 2011-2015 socio-economic development plan. To assure social security and welfare and improve the people’s living standards. To expand external relations, proactively engage in international integration and enhance the status of Vietnam in the international arena. To firmly preserve independence, sovereignty, unity and territorial integrity, and assure political security and social order and safety.

II. SOCIAL AND ECONOMIC DEVELOPMENT TASKS

1. Regarding economic development in 2013, the following major tasks must be focused on:

a/ To implement policy solutions, first of all monetary, credit, tax and land and administrative reform ones to reduce cumbersome procedures for enterprises and investors in order to remove production and business difficulties and boost growth. To strive for a gross domestic product (GDP) growth rate of 6.0-6.5%.

b/ To step up economic restructuring, promptly focusing on the three important areas: restructuring investment, restructuring the financial market and restructuring enterprises, in order to create strong improvements for higher quality, effectiveness and competitiveness of the economy. To further mobilize and effectively use sources of investment capital.

c/ To develop industrial products with competitive edge and capable of participating in the global production network and value chain, prioritizing products of high quality and added value which apply high technology, clean technology, conserve energy and protect the environment. To develop support, processing and manufacturing industries, renewable energy, electronics, information technology, biotechnology and environmental industries.

d/ To implement solutions for supporting and encouraging development of agriculture, forestry and fisheries, development of rural areas in association with development of agricultural, forest and aquatic product-processing industry. To encourage consolidation of fields, strongly promote large-scale commodity production with high productivity, quality, effectiveness and competitiveness. To develop industrial-scale husbandry assuring food hygiene and safety. To screen and develop national plant varieties and livestock breeds. To develop forest economy and consolidated raw-material forest areas, protection forests and national headwater forests. To add and step up investment in the construction of infrastructure facilities for agriculture and fisheries. To effectively exploit aquatic resources and develop offshore fishing to ensure sustainable development. To promote export of quality farm produce of high added value, creating employment and incomes for laborers while firmly assuring food security. To continue implementing policies in support of agricultural and rural development and introduce appropriate mechanisms and policies to further mobilize social resources for agricultural and rural development.

e/ To strongly develop services of high added value, large potential and advantages and high scientific and technological content to create high added value. To develop tourist, financial, banking, insurance, securities and other business support services. To further participate in the global distribution network; to build trademarks for goods and a number of services of Vietnam.

f/ To promote export, especially export of goods items of high added value. To take import control measures in conformity with WTO regulations and reduce trade deficit to a reasonable level. To incrementally reduce the export of crude and preliminarily processed materials. To restrict import of non-essential consumer goods, obsolete equipment and technologies and locally available goods items. To actively and proactively tap and expand markets, and multilateralize and diversify relations with partners.

g/ To further step up the restructuring of state enterprises and increase the competitiveness and operation effectiveness of state economic groups and corporations. To continue reviewing and arranging investment projects, focusing development investment on core production and business fields and raising production and business effectiveness. To revise relevant legal documents to clearly identify agencies that represent state ownership at state enterprises, and introduce strong, clear and transparent mechanisms for the effective management and supervision of the use of capital and assets at state groups and corporations, aiming to ensure that the state enterprise sector properly play their role in the economy and make contributions to socio-economic development corresponding to their available resources.

To improve the business environment, accelerate reform and raise the competitiveness of enterprises. To increase the provision of information in support of enterprises. To simplify administrative procedures and step up application of information technology to settling administrative procedures for enterprises. To intensify coordination and sharing of information on enterprises among state management agencies; to synchronize the supervision by specialized management agencies of operations of enterprises after establishment registration.

h/ To continue attracting and effectively using resources for the synchronous development of infrastructure facilities, including a number of modern works, mainly in the transport system and infrastructure of major urban centers. To concentrate state capital on synchronous investment in key works and projects; to prioritize investment for accelerated construction of key and important national works and projects, development of human resources, hunger eradication and poverty reduction, and building of a new countryside.

To formulate a strategy to attract foreign investment in a selective manner into the fields of infrastructure, green and environment-friendly technologies, high technologies; mining and deep processing of mineral resources; human resource training; fields that form connection with other economic sectors and among regions; fields and projects of high added value; support industries and participation in the global production network and value chain, etc. To raise the quality and effectiveness of foreign investment. To bring into full play the role and resources of the overseas Vietnamese community in national development.

i/ To increase examination, inspection, supervision, monitoring and evaluation of the implementation of socio-economic development plans and budget estimates.

2. Regarding stabilization of the macro economy in 2013, the following major tasks must be focused on:

a/ To implement a flexible and prudent monetary policy with a view to stabilizing the macro economy, effectively supporting production and business and restoring growth while curbing inflation and stabilizing the currency value. To adopt mechanisms for enterprises to access capital sources and increase credit loans to a reasonable rate. To manage more strictly operations of the banking system, the foreign currency market and the gold market; to continue restructuring commercial banks and other financial institutions; to assure liquidity and safety of the credit institution system; to reduce non-performing loans and incrementally develop the debt trading market. To increase foreign-exchange reserves to ensure national monetary security. To implement an appropriate exchange rate policy in order to encourage export and increase the competitiveness of domestic goods.

b/ To implement a prudent fiscal policy in harmony with the monetary policy for realizing the objective of stabilizing the macro economy and restoring and boosting growth. To make estimates of revenues from land close to reality. To strictly and transparently control state budget revenues and expenditures, public investments, especially investments from the state budget, government bonds and state investment credit and investments of the state enterprise sector; to increase the quality of elaboration of state budget estimates; to keep outstanding government debts, public debts and national foreign debts at safe levels to ensure national financial security. To closely supervise the borrowing of foreign loans and repayment of foreign debts by enterprises, especially short-term loans. To revise regulations on the issuance of corporate bonds and work bonds to create more conditions for enterprises to raise capital for production and business development.

c/ To consistently manage prices according to the market mechanism under the State’s regulation with regard to electricity, coal, petrol, oil and public services according to roadmaps conformable with the objectives of curbing inflation, stabilizing the macro economy and maintaining reasonable growth; to ensure public and transparent administration of prices of goods priced by the State in order to obtain public consensus; to supervise enterprises’ abuse of their position of holding major market shares to push up or lower prices or reduce the quality of the above products and services; to take measures to support poor households and policy beneficiaries who are greatly affected when the State adjusts the prices of some goods according to the market mechanism; to intensify market and price control to ensure the quality and prices of goods and products essential for the people’s life and health.

3. Regarding development of education and training, science and technology, culture and social security in 2013, the following major tasks must be focused on:

a/ To step by step develop education and training toward standardization, modernization, socialization and international integration through 2020. To renovate the education administration mechanism and develop the contingent of teachers and administrators. To raise the quality of comprehensive education and pay more attention to difficulty-hit, mountainous and ethnic minority areas. To vigorously renovate tertiary and collegial education by increasing the autonomy of universities, colleges and professional secondary schools. To adjust the master plan on the network of universities and colleges and the network of vocational training institutions in conformity with Vietnam’s master plan on development of human resources during 2011-2020. To attach importance to vocational training in both expanding its scale and improving its quality; to properly implement the scheme on vocational training for rural laborers according to the set roadmap through 2020. To properly socialize education, especially preschool education, to meet the learning needs of people.

b/ To develop science and technology in association with social life as an important factor in increasing productivity and product quality and as an impetus for renovating the growth model and increasing the competitiveness of the economy.

To continue strongly renovating mechanisms and policies for development of science and technology and improve the effectiveness of scientific and technological activities to serve socio-economic development. To prioritize resources for the implementation of programs on development of national products, development of high technologies, renewal of technologies, development of the science and technology market, raising of productivity and quality of commodity products, development of intellectual property, support for the application and transfer of scientific and technological advances and promotion of international integration regarding science and technology. To synchronously implement solutions for socializing investment in science and technology to reach the rate of over 2% of GDP by 2020. To step by step complete the system of national standards of measurement, the system of national regulations and standards and assessment of conformity with international standards to effectively serve the raising of productivity and quality of products and goods of Vietnamese enterprises. To build and implement a roadmap for developing a knowledge-based economy through 2020. To step up researches in social sciences, theoretical researches and review of practice in order to provide scientific justifications for national development in the new period.

c/ To comprehensively and synchronously develop the fields of information, culture and sports. To bring into play the fine values and traditions of national culture and at the same time absorb the quintessence of the world cultures. To implement plans and programs on culture development in association with tourism development and economic activities. To promote socialization and diversification of resources in these fields. To promote the development of mass physical training and sports and high-achievement sports. To manage more strictly festivals and cultural, information and sports activities; to minimize the use of state budget funds for organizing festivals. To further increase the quality of information, press and publishing activities; to increase the coverage of radio and television broadcasting to deep-lying, remote and mountainous areas.

d/ To step up the development of the labor market; to attach importance to creating stable jobs and improving the working environment and conditions, increasing incomes, improving living standards for laborers and ensuring social security and welfare; to intensify supervision and regulation of labor supply-demand relations. To further synchronously and effectively implement poverty reduction programs and projects to assure quick and sustainable poverty reduction, especially in poor districts, specially disadvantaged communes and former safety zones. To incrementally narrow the rich-poor gap.

e/ To further increase the quality of medical examination and treatment and health care for the people; to ease overload for hospitals, especially central ones. To effectively implement preventive medicine to prevent the occurrence of major epidemics. To effectively take measures to assure food safety and hygiene and prevent and control food poisoning and food-borne diseases. To expand the categories of participants in social and health insurance, especially among farmers, fishermen and salt producers, incrementally implement health insurance for all. To renovate the mechanism of medical examination and treatment service charges in synchrony with renewing the mechanism for public health service charges. To further socialize and diversify resources for health fields.

To intensify state management of the production, import, circulation and supply of pharmaceuticals. To develop the manufacture of medicines, especially those from pharmaceutical materials, vaccines and medical bio-products; to conserve and develop herbal plants, and plan and develop pharmaceutical material zones.

f/ To build a child-safe and -friendly living environment; to assure the exercise of children’s rights at all levels and in all sectors. To build an environment conducive to the comprehensive development of youths to meet the requirements of national socio-economic development in the period of deep integration into the global economy. To step by step guarantee gender equity in all political, economic, cultural and social aspects; to narrow the gender gap and incrementally eliminate gender prejudices in social life.

g/ To deal with public concerns, especially in land clearance, compensation and recovery, and negative practices in health, education and training activities, traffic accidents and jams in major cities; to assure social order and safety; and step up the prevention and combat of crime and social evils.

4. Regarding natural resources, environment, climate change response and sustainable development, the following major tasks must be focused on:

a/ To continue reviewing, revising and completing the legal system on natural resource management and environmental protection in order to protect and reasonably and effectively exploit land and natural resources, ensuring harmony between economic development and protection of natural resources and the environment. To strictly handle violations of regulations on environmental protection; to prevent and stop the illegal and wasteful exploitation of natural resources. To effectively prevent and stop deforestation; to properly prevent and fight forest fires. To reduce the increase of pollution, restore environmental degradation and improve environmental quality. To properly implement the national target program on environmental pollution remedy and improvement, especially in economic zones, industrial parks and complexes, craft villages and populous areas.

b/ To formulate action programs to implement the 2011-2020 sustainable development strategy approved by the Prime Minister in April 12, 2012 Decision No. 432/QD-TTg. To perform the tasks identified in the green growth strategy. To mobilize and effectively use resources for the implementation of these programs.

c/ To build the capacity for forecasting and effectively responding to natural disasters. To finalize the plan of action to respond to climate change and sea level rise. To fully implement international commitments on climate change which Vietnam has signed.

5. Regarding administrative reforms in 2013, the following major tasks must be focused on:

a/ To continue with the effective implementation of the 2011-2020 public administration reform master plan, focusing on simplifying administrative procedures and creating favorable conditions for businesses and citizens. To further socialize a number of public services in association with streamlining the organizational apparatus and payrolls and restructuring public finance. To further step up the application of information technology in the operation of state agencies in combination with renovating the method of administration of the administrative system, creating publicity and transparency in state management work.

b/ To continue reviewing and adjusting the organizational structure, payroll and operation regulations of the state management apparatus toward neatness and effectiveness, ensuring centralized, unified, smooth and effective administration from the Government to local and grassroots administrations; to create substantial improvements in administrative reform and step up legislative, executive and judicial reforms. To complete the mechanism of power decentralization while ensuring uniform development planning and orientation.

c/ To expedite the revision of necessary policies, which can be immediately adjusted, on social insurance, salaries and allowances for cadres, civil servants, public employees, laborers, pensioners and people with meritorious services, with a view to early overcoming existing major problems on the basis of the state-budget balancing ability. To prioritize adjustment of salaries for cadres, civil servants, public employees and armed forces units in association with settling the problem of too many allowances; to scrutinize the salary regime in state enterprises in order to end irrationalities and too big differences in salaries of managers and laborers and the non-association of salaries and incomes with production and business results. To urgently study and formulate a scheme on reform of the salary regime during 2013-2020, together with related schemes, creating a breakthrough in the creation of sources to assure salary reform.

d/ To raise the effectiveness of the settlement of complaints and denunciations, assuring political and social stability. To intensify the prevention and combat of red tape, corruption and wastefulness, especially in the areas of land administration, construction investment and management of state capital and assets. To promptly and strictly handle violations in order to strengthen the people’s confidence in the Party and State.

6. Regarding national defense and security, to continue performing the task of strengthening national defense potential to assure the firm protection of national independence, sovereignty and territorial integrity. To improve the quality of all-people defense and people’s security in the new situation. To assure political security and social order and safety, giving special attention to key regions and areas of political security and social order and safety. To closely combine socio-economic development with further strengthening national defense and security. To complete the demarcation and placement of markers for national land boundaries in order to assure land border security and security and safety at sea; to build capacity of border management and protection and sovereignty over territory, seas and islands.

7. To properly implement the foreign policy on independence and self-reliance, promote international cooperation, create a peaceful and stable environment and make use of all external resources for national development. To formulate and implement action programs to promote comprehensive partnership and strategic partnership relations between Vietnam and a number of countries and territories.

8. To continue intensifying and raise the quality of analyses and forecasts about the domestic and international situations, especially developments in the world political, economic and financial situation. To properly implement the mechanism of coordinated performance of analysis and forecasting work. To proactively prepare plans to respond to developments in the global economic situation which can impact the domestic economy in all circumstances.

9. To renovate and complete the regime of provision of information and accountability of state and party agencies before the people. To further step up the implementation of the grassroots democracy regulation; to complete the mechanism for the people to contribute opinions, make counter-arguments and supervise the work of the Party and State, especially important economic and social policies and development master plans, plans, programs and projects. To promote public information and propaganda; to increase official information in a public, transparent and timely manner on the situation as well as policies of the Party and State.

III. ELABORATION OF STATE BUDGET ESTIMATES

1. State budget revenue estimates:

To elaborate positive state budget revenue estimates for 2013 on the basis of accurate assessment of the ability of collecting budget revenues in 2012 and assessment and forecast about investment, production and business development, trade and import and export activities in 2013; and correctly, fully and timely calculate all budget revenues according to policies and regime while concurrently taking into account tax amounts which are exempted, reduced and deferred under the resolutions of the National Assembly and the Government; to intensify the supervision, examination and control of tax declarations of organizations and individuals in order to detect and promptly handle cases of incorrect and insufficient declaration of payable tax amounts; to resolutely direct the combat of tax losses and collection of outstanding tax debts of previous years and revenues from investment projects which no longer enjoy incentives, and revenues detected through inspection, examination and audit.

On this basis, to set the objective of mobilizing into the 2013 state budget taxes and charges accounting for 22-23% of GDP. The estimate of domestic revenues (exclusive of revenues from crude oil and land use) will increase an average of at least 14-16% over the projected revenues of 2012 (after having excluded all factors resulting from the tax payment deferment, exemption and reduction decided by competent authorities). The estimate of revenues from import and export activities will increase an average of at least 5-7% compared to the projected revenues of 2012. Specific revenue increase levels will depend on the conditions, characteristics and economic growth rate of each locality.

2. State budget expenditure estimates:

Ministries, central agencies and localities shall take the initiative in identifying important and central tasks to be performed in 2013, draw up specific implementation plans and state budget expenditure estimates strictly according to current regulations on the regime, standards and norms of state budget expenditure, ensuring thorough saving and combating wastefulness immediately from the step of estimation and taking the initiative in arranging these tasks in an order of priority based on their urgency and possibility of implementation in 2013, in order to assure the fulfillment of political tasks as well as approved programs, projects and schemes with allocated state budget resources.

For timely elaboration of 2013 state budget estimates, line ministries and central agencies shall:

- Continue reviewing the system of policies, regimes and econo-technical norms within the sectors or fields under their management. On this basis, revise, supplement or abolish according to their competence or submit to competent authorities for revision or abolition those which are no longer suitable to reality.

- When proposing, revising and supplementing policies and regimes, conduct investigations and surveys to firmly grasp the numbers of target groups and project funding needs; calculate and integrate policies and regimes expected to be revised or introduced into current policies; coordinate with finance agencies in calculating resources; only submit them to competent authorities for decision after having identified and balanced resources for their implementation.

- Review their payrolls and propose changes to competent agencies for consideration and handling for use as a ground for the appropriate allocation of budget funds for the subsequent year.

The elaboration of state budget expenditure estimates for 2013 for a number of specific fields and tasks is as follows:

a/ Development investment expenditures:

These expenditures under the 2013 plan must conform to the 2013-2015 three-year state budget-funded investment plan and the 2011-2015 five-year socio-economic development plan.

To review and arrange capital to ensure concentrated investment, proper objectives and time of completion of projects according to regulations.

Investment capital from the 2013 state budget must be arranged on the following principles:

- Concentrating on completing and accelerating the implementation of important national projects and key projects of great significance to national, sectoral and local socio-economic development.

- Prioritizing projects and works which have been completed, handed over and commissioned in 2012 but still lack funds; projects expected to be completed in 2013 (according to the schedule stated in their investment decisions, the fund-balancing ability and possibility of implementation in 2013); domestic capital for ODA projects according to their implementation schedules, projects funded with proceeds from government bonds during 2012-2015 which still lack funds for completion and effective operation.

- Repaying advanced amounts which have become due.

- Allocating the remaining capital for transitional projects to be implemented according to their approved schedules. It is necessary to adjust the scope of investment of these projects in line with their objectives and capital-balancing ability.

- Minimizing the allocation of capital for new projects. Only arranging capital under the 2013 plan for new projects which are extremely necessary and have completed all investment procedures as required; such allocation must ensure that group-C projects will be completed within 3 years and  group-B projects, 5 years.

To rearrange and handle state-owned houses and land according to the Prime Minister’s Decision No. 09/2007/QD-TTg of January 19, 2007, in order to create funding sources for the building of working offices and non-business facilities of state agencies and public non-business units.

b/ Regular expenditures:

To elaborate expenditure estimates for the development of education and training, science and technology, health, culture and information, and environment according to the resolutions of the Party and National Assembly; to prioritize funds for salary reform and social security; national defense and security in the new situation; and state administration, which must ensure strictness and thrift on the basis of assuring higher spending only for current policies, regimes and norms and urgent tasks expected to undoubtedly arise in 2013, which need funds.

In elaborating state budget estimates for 2013, ministries, central agencies and localities shall rearrange and restructure their spending tasks in conformity with the state budget’s balancing ability. To increase the autonomy and accountability of public non-business units in all aspects of performance, workforce and finance in order to diversify, and raise the quality of, public services and resources for developing public activities, and reform salaries according to the set schedule. Agencies and units, particularly line ministries, and localities, should proactively and actively build roadmaps for adjusting service charges with a view to stepping up the process of socialization and improvement of the quality of public services suitable to people’s contribution ability. To implement the mechanism of placing orders or assigning specific tasks based on econo-technical norms in order to increase the autonomy of public non-business units.

To continue supplementing targeted non-business funds from the central budget to localities for the implementation of national target programs  and targets and programs already decided by competent authorities.

When the budget is still limited while resources must be reserved for salary reform, ministries, sectors, localities, agencies, units and organizations using budget funds are required to elaborate regular expenditure estimates on the basis of thorough thrift, especially expenditure estimates for festivals, conferences, workshops and domestic and overseas working trips.

c/ National target programs:

The Ministry of Planning and Investment shall assume the prime responsibility for, and coordinate with the Ministry of Finance and ministries and agencies managing national target programs in, expeditiously submitting to the Prime Minister for approval national target programs for the 2012-2015 period as a basis for determining expenditure estimates for these programs in 2013.

On the basis of the objectives, tasks, time and resources for the implementation of projects of each national target program, ministries and agencies managing national target programs shall coordinate with the Ministry of Planning and Investment and the Ministry of Finance in elaborating and allocating expenditure estimates for the implementation of these programs in 2013 in the direction of renovating the methods of management and implementation, decentralizing more powers to localities and raising the responsibilities of localities in integrating, distributing and using allocated funds for achieving the general objectives of these programs, ensuring thrifty and effective use of these funds, avoiding scattered funding and prolonged implementation time. Plans on allocation of funds for national target programs must be included in the 2013 central budget allocation plans to be submitted to the National Assembly for decision. Ministries and agencies managing national target programs shall formulate objectives, criteria, mechanisms and policies for and guide, examine and supervise the implementation of these programs.

d/ Government bond capital

On the basis of the 2012-2015 plan on government bond capital and the assigned 2012 plans, ministries and localities shall evaluate the implementation of the 2012 plans on government bond capital; project plans on government bond capital in 2013, prioritizing capital for projects to be completed before 2012 and expected to be completed in 2013 on the list of those funded with government bond capital in the 2012-2015 period, and send them to the Ministry of Planning and Investment and the Ministry of Finance for summarization and submission to the Prime Minister.

e/ Mechanisms for generating sources for salary reform:

In 2013, ministries, central agencies and localities will further take the initiative in implementing mechanisms for generating sources for salary reform according to the following regulations: 10% savings of regular expenditures, excluding salaries and payments of salary nature; part of revenues which administrative agencies and non-business units retain according to regulations; 50% of increased revenues of local budgets (excluding increased revenues from land use levies); and unused sources for salary reform of previous years (if any). Ministries, sectors and localities are required to step up renovation of operation and financial mechanisms for the public non-business sector so that from 2014 on, a new mechanism of creating sources for salary reform will be implemented.

f/ ODA-funded programs and projects:

To elaborate 2013 budget estimates strictly according to the order and procedures provided in the Law on the State Budget, the Law on Management of Public Debts and guiding documents and government decrees on management of investment and capital construction, management and use of official development assistance (ODA) capital, the process of capital disbursement in signed program/project documents and financial assistance agreements, which specify ODA capital and domestic capital sources by program and project and characteristic of capital construction investment capital and non-business fund in line with the 2013 disbursement schedule. To prioritize allocation of sufficient domestic capital for ODA projects according to their capital disbursement schedules.

g/ The central budget and local budgets at all levels will arrange reserve budget funds in accordance with the Law on the State Budget for proactive response to natural disasters, floods and epidemics and for important and urgent tasks arising outside the estimates.

3. Local budget estimates at different levels

The year 2013 is a year within the local budget stabilization period of 2011-2015. Local budget estimates for 2013 will be elaborated to assure sufficient resources for the implementation of the regimes and policies already promulgated by competent authorities and in compliance with the Law on the State Budget, and together with the central budget, actively contribute to stabilizing the macro economy, assuring social security and gradually restructuring the economy in order to boost economic growth at reasonable and sustainable levels.

Local budget estimates for 2013 must, in addition to satisfying the requirements set in Clauses 1 and 2, Section III above, assure the following requirements:

a/ Elaboration of state budget revenue estimates in localities:

Based on the objectives of the 2011-2015 socio-economic development plan and the possibility of achieving the 2012 socio-economic targets and state budget and forecasts about economic growth and revenue sources in 2013 for each sector or field, capability and effectiveness of production and business activities of each taxpayer in localities and new, big sources of revenues in each locality to correctly and fully calculate revenue sources for each field and each kind of tax according to regulations. To analyze and assess concretely impacts on 2013 state budget revenue estimates in each locality, field of collection and each revenue and tax, focusing on assessing the impacts on revenue sources exerted by the implementation of policies on tax payment deferment, exemption and reduction and land rent exemption and new revenue policies of competent authorities.

b/ Elaboration of local budget expenditure estimates:

To identify local budget sources on the basis of revenue sources belonging to local budgets as decentralized and the proportions of revenues divided between the central and local budgets or additional allocations from the central budget to local budgets (if any) which are kept stable during the 2011-2015 period and amounts to be additionally supported depending on the balancing ability of the central budget under the Prime Minister’s Decision No. 59/2010/QD-TTg of September 30, 2010, promulgating the norms for allocation of regular expenditure estimates of the 2011 state budget. Within the identified local budget revenue sources, to elaborate specific local budget expenditure estimates for each field of expenditure, concentrating resources on education and training, health, science and technology, culture and information and environmental protection according to the resolutions of the Party and National Assembly.

Based on the balancing ability of local budgets and the situation of implementation of the estimates for targeted additional allocations from the central budget to local budgets in 2012, as well as current policies and regulations, to elaborate expenditure estimates for important projects and tasks, and estimates of targeted additional allocations from the central budget for 2013 as prescribed at Point b, Clause 2, Article 29 of the Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the Law on the State Budget. In which, estimates of targeted additional investment funds will be determined according to the criteria and norms for support prescribed in the Prime Minister’s Decision No. 60/2010/QD-TTg of September 30, 2010, promulgating principles, criteria and norms for allocation of investment capital from the state budget for the 2011-2015 period; and estimates of targeted additional funds for non-business activities shall be determined based on the regimes and policies already decided in order to assure sources for the implementation of these regimes and policies in 2013.

c/ Revenues from land use levies:

Localities will elaborate estimates of land use levies to be collected in their localities in 2013, which must take into account the possible implementation of the approved land use master plans, plans and schedules for the auction of land use rights, allocation of land and payment of land use levies, and anticipate amounts of land use levies to be collected from projects which, due to financial difficulties, have been allowed to defer payment of these levies to 2013. Concurrently, they shall elaborate plans for arranging corresponding capital construction investment funds for socio-economic infrastructure works and relocation, resettlement and land preparation projects; take the initiative in setting up land development funds as provided in the Government’s 69/2009/ND-CP of August 13, 2009; prioritize sufficient funds for accelerating measurement work and the building of a database on cadastral dossiers, and the grant of land use right certificates  in accordance with the Land Law and the Resolution of the National Assembly.

d/ Revenues from lotteries:

To manage revenues and expenditures through the state budget (not balanced into the state budget) and use for investment in social welfare works, first of all in the fields of education, health and agricultural and rural infrastructure according to regulations. The allocation of funds for projects must abide by the principles laid down at Item a, Point 1, Section III, Part B of this Directive.

e/ Localities shall take the initiative in calculating and earmarking sources for salary reform in 2013 according to this Directive and the guidance of the Ministry of Finance.

f/ To elaborate plans on raising of capital and repayment of loans (both principal and interest) for development investment in accordance with the Law on the State Budget and the Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the Law on the State Budget, ensuring that outstanding debts from this raising (including those projected in the year) must not exceed 30% of the estimates of capital construction investment expenditures of provincial-level budgets (not exceeding 100% for Hanoi and Ho Chi Minh city).

4. Together with elaborating state budget estimates for 2013, ministries, sectors, central agencies, localities and units funded by the state budget shall take the initiative in assessing and analyzing concretely the achievements and weaknesses in the management of budget revenues and expenditures in 2012; assess the finalization of investment capital of completed projects (those already completed but having their finalization reports not yet approved by June 2012 and projects expected to be finalized by the end of 2012), focusing on directing and organizing finalization work and examining, approving and verifying the 2011 budget finalization in accordance with the Law on the State Budget. They shall publicize the 2010 state budget finalization; handle and settle immediately at the stage of estimation problems and wrongdoings in accordance with law in the allocation of budget expenditure estimates which is unsuitable to practical implementation and incompliant with the resolutions of the Party, National Assembly, Government and People’s Councils, as detected and recommended by inspection and audit agencies.

C. ELABORATION OF STATE BUDGET-FUNDED INVESTMENT PLANS FOR 2013-2015

I. PRINCIPLES

Elaboration of state budget-funded investment plans for three years 2013-2015 (below referred to as 2013-2015 investment plan) must abide by the following principles:

1. The elaboration of the 2013-2015 investment plan aims to contribute to achieving the objectives and materializing the orientations for socio-economic development during 2011-2015 nationwide. In each sector, each field, each region and each locality. The elaboration of the 2013-2015 investment plan must be associated with the restructuring of the economy and construction of synchronous infrastructure facilities.

2. The 2013-2015 investment plan must be prepared on the basis of balancing investment objectives and needs with the ability to balance development investment capital in the 2013-2015 state budget revenue and expenditure plan and the ability to balance other capital sources of the State.

3. Since state budget sources remain limited and it is still difficult to balance revenues and expenditures, state budget investments will be concentrated on only works and projects which have been allocated state budget funds or proceeds from government bonds (but still insufficient) and are currently implemented under annual plans, so that they will be completed early and put into effective use. For new projects, funds will be allocated only to really urgent ones after clear identification of funding sources and the ability of balancing these sources at each budget level. No state budget fund will be allocated for projects outside the investment spending tasks provided in the Law on the State Budget. At the same time, solutions will be proposed for raising investment capital from domestic and foreign economic sectors for infrastructure construction and projects capable of directly recovering investment capital.

4. The 2013-2015 investment plan must be elaborated on the basis of restructuring state budget investments toward concentration and higher efficiency. To strictly abide by the principle of concentration and uniformity in identifying investment objectives, orientations, policies and major balances along with further decentralizing powers to and promoting the initiative and creativity of all levels and sectors, linked with their assigned duties.

5. To ensure equality, publicity and transparency in the elaboration of the 2013-2015 investment plan. In the course of elaboration, it is necessary to hold discussions and consultations among different levels, sectors, organizations and population communities concerned, in order to create consensus and sustainable development.

II. MAJOR TASKS

In order to elaborate the 2013-2015 investment plan, all levels and sectors shall focus on properly performing the following major tasks:

1. Ministries, sectors and localities shall evaluate the situation of state budget investment in 2011 and 2012; results achieved in the renovation of management and restructuring of state budget investment prescribed in the Prime Minister’s Directive No. 1792/CT-TTg of October 15, 2011; restraints and difficulties in the elaboration and implementation of the investment plan according to the new mechanism; and in meeting requirements of centralized and unified management  and granting autonomy to all levels, sectors and establishments.

2. To review mechanisms, policies, programs and targeted additional allocations from the central budget to local budgets; to revise according to their competence or propose competent agencies to revise according to the principle of reducing the number of programs and targeted additional allocations; merging programs and additional allocations with the same or with similar objectives; and transferring programs with long-term investment objectives into investment plans in annual balances. At the same time, to integrate local programs along with decentralizing power to localities to take the initiative in arranging specific projects on the basis of the planned total support amount to be assigned by the central government to each program.

3. To identify objectives and priorities in the investment plan in conformity with the ability of balancing investment capital from the state budget for three years 2013-2015. Ministries, sectors and localities shall identify investment objectives and arrange priorities based on the general development objectives and orientations of the whole country for five years 2011-2015, the ability of balancing investment capital from the state budget and other sources during 2013-2015; and characteristics and practical conditions of each sector or locality. Nationwide, in the three coming years, to concentrate investment in order to make a breakthrough in infrastructure building. To prioritize capital for important national projects, national target programs and projects in transport, irrigation, agricultural and rural development, new-countryside building, urban development, employment generation, poverty reduction, mountainous, ethnic minority, deep-lying, remote and other difficulty-hit areas.

4. To identify sources of capital and the ability of balancing investment capital in three years 2013-2015, including investment capital from the state budget (investment by sector or field, investment in local budget balance, targeted additional capital allocations from the central budget), sources of capital of state budget nature; investment capital managed through the budget, government bond capital, ODA capital, state investment credits; sources of capital raised in appropriate forms from different economic sectors for building infrastructure.

Locally, investment capital in local budget balances will be identified on the basis of possible increase of revenue sources in local budget balance.

5. To prepare a list of and arrange capital for specific projects: On the basis of the above-said objectives, orientations and ability of balancing investment capital, ministries, sectors and localities will project lists of projects and capital levels for each project on the following principles:

a/ To arrange investment capital in a concentrated, not scattered manner in accordance with the Prime Minister’s Directive No. 1792/CT-TTg of October 15, 2011.

b/ To review and make a list of transitional projects currently invested with state budget funds.

c/ The 2013-2015 investment plan should concentrate investment capital for projects to be completed in 2012 or earlier and within the investment tasks of the state budget but still lacking capital; projects expected to be completed before 2015 (according to their schedules stated in investment decisions, capital-balancing ability and possibility of implementation during 2013-2015); important national projects and key projects to be completed after 2015; and refund of advanced capital amounts which become due. To limit to the utmost commencement of new projects when sources of capital are not sufficient for completing transitional projects.

Projects to be commenced in the 2013-2015 investment plan must be those already included in approved master plans and within the state budget tasks and having their sources of capital decided and appraised in accordance with the Prime Minister’s Directive No. 1792/CT-TTg of October 15, 2011. Particularly for projects belonging to programs on housing support for poor households, housing, residential land, production land and clean water support for poor ethnic minority people; programs on support for the settlement of residential land, production land and employment for poor ethnic minority people leading a difficult life in the Mekong River delta; program on relocation and resettlement for building hydropower plants in Hoa Binh, Tuyen Quang and Son La provinces; program on investment in socio-economic development along the Vietnam-China, Vietnam- Laos and Vietnam-Cambodia borders, with each project capitalized at under VND 15 billion and the total capital of all projects not exceeding the total investment amount of each program already approved by the Prime Minister, to assign localities to appraise their capital levels according to regulations.

d/ Projects currently invested with state budget funds but not allocated capital under the 2013-2015 investment plan will be classified and handled as follows:

- For projects capable of being transformed into other forms of investment: Ministries, sectors and localities shall evaluate, analyze and list projects which can be transformed into other forms of investment such as BOT, BT, PPP, etc.

- For projects incapable of being transformed into other forms of investment: Ministries, sectors and localities will take the initiative in mobilizing other lawful sources of capital for their implementation or arranging capital for paying for work volumes implemented and constructed up to a reasonable technical point at which invested capital amounts can be effectively utilized.

6. To summarize and assign the 2013-2015 investment plan to ministries and sectors and targeted additional allocations from the central budget to localities:

The Ministry of Planning and Investment shall guide ministries, sectors and localities in reviewing and making lists of projects and plans for arrangement of capital of ministries and sectors and targeted additional allocations from the central budget to localities under the provisions of Points 1 thru 5 above, and sending them to the Ministry of Planning and Investment and the Ministry of Finance.

On the basis of the tentative lists of projects and investment capital needs of ministries, sectors and localities and the capital-balancing ability, the Ministry of Planning and Investment shall submit to the Prime Minister for reporting to the National Assembly a tentative total investment capital amount for three years 2013-2015 and the 2013 plan for ministries and sectors and the level of targeted additional allocations from the central budget to localities. The Ministry of Planning and Investment will then notify the tentative total capital amounts by sector and field and targeted additional allocations to ministries, sectors and localities.

Ministries, sectors and localities will base themselves on the lists of investment projects already reviewed under Point 5 above and the total investment capital amounts notified by the Ministry of Planning and Investment to draw up lists of projects and capital amounts arranged in the plans for three years 2013-2015 and 2013 for each specific project, and send them to the Ministry of Planning and Investment for summarization and reporting to the Prime Minister for plan assignment.

Ministers, heads of government-attached agencies and other central agencies, chairpersons of provincial-level People’s Committees and chairpersons of members’ councils of state economic groups and corporations are responsible for the review and identification of projects and arrangement of capital amounts strictly according to the aforesaid principles in the projected total capital amounts for the investment plans for three years 2013-2015 and 2013 as notified to each sector or field and targeted additional allocations for each specific program.

Pursuant to the resolutions of the National Assembly and the decisions of the Prime Minister and abovementioned tentative plans of ministries, sectors and localities, the Ministry of Planning and Investment will review, summarize and report them to the Prime Minister. The Prime Minister will decide to assign to ministries and central sectors investment plan targets according to current regulations and the list of projects; assign these targets to provinces and centrally run cities according to current regulations and the list of investment projects each capitalized at VND 15 billion or more within the targeted additional allocations from the central budget to localities; and the total capital amount and number of projects each capitalized at below VND 15 billion. The Prime Minister will authorize the Minister of Planning and Investment to assign to ministries and sectors total capital amounts allocated by sector or field of investment according to specific objectives and tasks and the capital amount of each specific project; and assign to provinces and centrally run cities total targeted additional amounts for each program and the total capital amounts of projects each capitalized at VND 15 billion or more.

7. Regarding the task of planning national target programs for three years 2013-2015 and 2013, covering investment capital and non-business capital, this plan will be prepared and summarized on the principles and mechanisms for management of national target programs. To assign the Ministry of Planning and Investment to assume the prime responsibility for, and coordinate with the Ministry of Finance in, providing specific guidance on the content, process and mechanism of plan assignment.

D. ASSIGNMENT OF IMPLEMENTATION AND PLANNING TIMETABLE

1. ASSIGNMENT OF IMPLEMENTATION

1. The Ministry of Planning and Investment shall:

a/ Assume the prime responsibility for, and coordinate with the Ministry of Finance and the State Bank of Vietnam in, calculating and identifying plans and major balances for use as a guidelines for ministries, sectors and localities to elaborate socio-economic development plans and state budget estimates for 2013 and investment plans for three years 2013-2015 and 2013.

b/ Guide the elaboration and summarization of socio-economic development plans and state budget estimates for 2013 and investment plans for three years 2013-2015 and 2013. Project the ability of mobilizing capital sources and balancing capital for investment plans for three years 2013-2015 and 2013 by sector and field of ministries, sectors and central agencies; and levels of targeted additional capital amounts for three years 2013-2015 and 2013, for ministries, sectors and localities to take the initiative in the elaboration and implementation.

c/ Assume the prime responsibility for, and coordinate with related ministries and agencies in, organizing working sessions with other ministries, central agencies and provincial-level People’s Committees on 2013 socio-economic development plans, state budget-funded development investment plans for three years 2013-2015 and 2013; and government bond-funded investment plans for 2013.

d/ Assume the prime responsibility for, and coordinate with the Ministry of Finance in, projecting the allocation of the central budget-funded development investment plans for three years 2013-2015 and 2013 to ministries, central agencies and localities.

e/ Assume the prime responsibility for, and coordinate with the Ministry of Finance, ministries and agencies managing national target programs in, summarizing plans on allocation of expenditure estimates to these programs during three years 2013-2015 and 2013.

f/ Assume the prime responsibility for, and coordinate with the Ministry of Finance, other ministries and agencies managing national target programs in, revising the mechanism for management of these programs toward further decentralizing management work to localities.

g/ Expeditiously elaborate a decree on medium-term investment and submit it to competent authorities for consideration and promulgation according to regulations.

2. The Ministry of Finance shall:

a/ Guide ministries, sectors and localities in evaluating the situation of implementation of state budget revenue and expenditure estimates of 2012 and preparing state budget estimates for 2013, and project state budget balances for three years 2013-2015.

b/ Assume the prime responsibility for, and coordinate with related ministries and agencies in, organizing working sessions with ministries, central agencies and provincial-level People’s Committees (in accordance with the Law on the State Budget) on state budget estimates for 2013.

c/ Assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment in, projecting the allocation of regular expenditures of the central budget in 2013 and projecting targeted additional amounts for regular expenditures of 2013 from the central budget for local budgets.

d/ Assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment and related agencies in, elaborating and summarizing state budget estimates for 2013 and plans on allocation of the central budget of 2013, and submit them to the Government for opinion and submission to the National Assembly for decision. Coordinate with the Ministry of Planning and Investment in balancing sources of capital and preparing 2013-2015 state budget-funded investment plans according to regulations.

e/ Coordinate with the Ministry of Planning and Investment, other ministries and agencies managing national target programs in revising the mechanism for management of these programs toward further decentralizing the management to localities.

3. Ministries and agencies managing national target programs jointly implemented by different ministries, agencies and localities shall:

a/ Assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment and the Ministry of Finance in, guiding related ministries, agencies, units and localities in evaluating the implementation of programs and projects of national target programs in 2012, and elaborating state budget estimates for 2013 and investment capital and non-business capital plans for three years 2013-2015 and 2013.

b/ Assume the prime responsibility for, and coordinate with related agencies in, projecting tasks and plans on allocation of budget expenditure estimates for national target programs during three years 2013-2015 and in 2013 (within the tentative total funds notified by the Ministry of Planning and Investment and the Ministry of Finance) to each related ministry, agency, unit and locality, and send them to the Ministry of Planning and Investment and the Ministry of Finance for appraisal and summarization before submission to the Government and the National Assembly for decision.

c/ Coordinate with the Ministry of Planning and Investment and the Ministry of Finance in revising the mechanism for management national target programs toward further decentralizing the management to localities.

4. Ministries, ministerial-level agencies, government-attached agencies and other central agencies, localities, agencies, units and organizations using state budget funds shall:

a/ Assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment and the Ministry of Finance in, elaborating socio-economic development plans of 2013 and state budget estimates of 2013 for the sectors or fields under their management, and 2013-2015 three-year investment plans of their respective agencies, units or organizations.

b/ Ministries and state agencies shall, according to their functions, base themselves on resources projected to be tapped, elaborate objectives, targets and plans for socio-economic development of the sectors or fields under their management. Propose new solutions, mechanisms, policies and regimes or amendments and supplements to current regimes and policies to competent authorities for promulgation before the time of elaboration of budget estimates (before July 20, 2012), and send them to the Ministry of Planning and Investment, the Ministry of Finance and related ministries and agencies, as a basis for elaborating the socio-economic development plan and state budget estimate of 2013 and investment plans for three years 2015-2015 and 2013.

5. Provincial-level People’s Committees shall:

a/ Guide, organize and direct provincial-level Planning and Investment Departments and Finance Departments in closely coordinating with other provincial-level departments and sectors in elaborating local socio-economic development plans and state budget estimates and take responsibility before the Prime Minister for the elaboration of these plans and budget estimates at their level.

b/ Collect opinions of mass organizations and population communities on draft socio-economic development plans and state budget estimates of 2013 and investment plans for three years 2013-2015 and 2013, with a view to creating high consensus, before submitting them to competent authorities for decision; and at the same time report them to central agencies according to regulations.

II. PLANNING TIMETABLE

1. In June 2012, the Ministry of Planning and Investment and the Ministry of Finance shall guide the framework socio-economic development plan and tentative budget revenue and expenditure amounts to be assigned for 2013, and investment plans for three years 2013-2015 and 2013.

2. After the Ministry of Planning and Investment and the Ministry of Finance guide the framework socio-economic development plan and the tentative state budget revenue and expenditure amounts to be assigned for 2013 and investment plans for three years 2013-2015 and 2013, ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units using state budget funds will, based on the situation of implementation in the first half of 2012, elaborate socio-economic development plans, 2013 state budget estimates; investment plans for three years 2013-2015 and 2013, and government bond-funded investment plans for 2013, and send reports thereon to the Ministry of Planning and Investment, the Ministry of Finance and the State Audit of Vietnam before July 20, 2012.

3. In August 2012, the Ministry of Planning and Investment and the Ministry of Finance will summarize socio-economic development plans and state budget estimates for 2013; investment plans for three years 2013-2015 and 2013; and at the same time project the allocation of plan targets and state budget of 2013 and investment plans for three years 2013-2015 and 2013.

4. Before September 10, 2012, ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units using state budget funds will assimilate opinions of the Ministry of Planning and Investment and the Ministry of Finance and related agencies to finalize their socio-economic development plans and state budget estimates for 2013; investment plans for three years 2013-2015 and 2013, and government bond-funded investment plans for 2013, and re-send them to the Ministry of Planning and Investment, the Ministry of Finance and the State Audit of Vietnam.

5. In September 2012, the Ministry of Planning and Investment and the Ministry of Finance will report the socio-economic development plans and state budget estimates for 2013, and investment plans for three years 2013-2015 and 2013 to the Government for opinion, finalization and submission to the National Assembly in accordance with the Law on the State Budget.

6. Before October 15, 20120, the Ministry of Planning and Investment will notify the projected levels of state budget investment for three years 2013-2015 and 2013 and government bond-funded investment plans for 2013 to ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units using state budget funds.

7. Before October 31, 2012, ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units will, on the basis of notified total capital amounts, prepare tentative lists of projects and specific capital amounts for each project and send them to the Ministry of Planning and Investment and the Ministry of Finance.

8. Before November 20, 2012, pursuant to the resolutions of the National Assembly, the Prime Minister shall assign the socio-economic development plans and state budget estimates for 2013; investment plans for three years 2013-2015 and 2013, and government bond-funded investment plans for 2013 to ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units.

9. Before November 30, 2012, the Ministry of Planning and Investment and the Ministry of Finance will assign detailed 2013 state budget estimates; investment plans for three years 2013-2015 and 2013, and government bond-funded investment plans for 2013 to ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities, agencies and other units.

10. Before December 10, 2012, localities will decide and assign plans, state budget estimates and government bond plans to lower levels on the basis of the tasks assigned by the Prime Minister and the guidance of the Ministry of Planning and Investment and the Ministry of Finance, ensuring that commune-level budget estimates be decided before December 31, 2012.

11. Before December 31, 2012:

- Ministries, ministerial-level agencies, government-attached agencies, other central agencies and localities will notify the lists and investment capital levels under the 2013 plan to their units for implementation.

- Budget-estimating units will decide to assign budget revenue and expenditure estimates to each affiliated unit on the basis of the tasks and budget estimates assigned and guided by competent authorities.

The Prime Minister requests ministers, heads of ministerial-level agencies, heads of government-attached agencies and other central agencies, chairpersons of provincial-level People’s Committees, chairpersons of boards of directors and directors general of state groups and corporations, and heads of agencies, units and organizations using state budget funds to organize the implementation of this Directive.-

Prime Minister
NGUYEN TAN DUNG