Circular 78/2022/TT-BTC implementation of state budget estimates for 2023

CIRCULAR

On the implementation of state budget estimates for 2023

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

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

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

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government on detailing a number of articles of the Law on the State Budget;

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

Implementing Decision No. 1506/QD-TTg dated December 02, 2022 of the Prime Minister on the assignment of state budget estimates for the year 2023;

At the proposal of the Director of the Department of State Budget;

The Minister of Finance hereby issues the Circular on the implementation of state budget estimates for 2023.

Chapter I

ASSIGNMENT OF REVENUE SOURCES AND REVENUE TASKS, ALLOCATION AND ASSIGNMENT OF STATE BUDGET ESTIMATES FOR THE YEAR 2023

Article 1. Assignment of revenue sources and spending tasks of the state budget

1. The assignment of revenue sources and spending tasks between central budget and local budgets shall be conducted in accordance with the Law on the State Budget and documents guiding the implementation of the Law on the State Budget.

2. To regulate the central budget to enjoy 100% of revenues from e-commerce business activities, digital-based businesses, cross-border services and other services provided by foreign suppliers who directly declare taxes and pay taxes at the e-portal of the General Department of Taxation.

3. To continue to share revenue sources from granting rights to exploit water resources as prescribed in Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly (for licenses issued by central agencies, 70% of revenues shall be assigned to the central budget, 30% of revenues shall be assigned to local budgets; for licenses issued by the Provincial-level People's Committees, 100% of revenues shall be assigned the local budget).

4. To share environmental protection taxes on petrol and oil products between the central budget and local budgets in accordance with the Law on the State Budget for 2023 and stably for the 2023-2025 period on the basis of the amount of domestic petrol and oil produced and sold compared to the total amount of petrol and oil consumed on the market, specifically: 60% shall be shared between the central budget and local budget; the remaining 40% shall be assigned 100% to the central budget.

5. The revenue of road use tolls collected through the number of passing automobiles (after deducting the costs for organizing toll collection) shall be paid 100% to the central budget and 65% of which shall be assigned to the central budget and 35 % shall be used as targeted transfer for the local budget right at the estimating stage to spend on road management and maintenance.

6. Revenues from land use levy in accordance with the land law, revenues from equitization and divestment of state capital at State-owned enterprises managed by local authorities shall be used for development investment expenditures of investment subjects of the local budget.

7. Revenue from lottery activities in local budget estimates shall be used for development investment, with priority given to the fields of education - training and vocational education (including procurement of teaching equipment to serve the program of reforming general education textbooks), the medical field; the remaining revenue shall be prioritized for the implementation of other important and urgent development investment tasks that fall within the investment scope of the local budget.

8. The percentage (%) of revenue sharing between the central budget and the budget of each province and centrally-run city and the budget-balancing transfer amount for each locality shall be applied for 2023 and the budget stabilization period until 2025.

Based on the actual situation and balancing capacity of the local budget, the percentage (%) of revenues sharing between the central budget and local budget, the budget-balancing transfer amount and the targeted transfer amount from the central budget to the local budget (if any); the Provincial-level People's Committee shall review and submit to the People's Council at the same level to decide on the decentralization of revenue sources and expenditure tasks among local budget levels and the percentage (%) sharing between the budgets of different local budget levels for the budget amount such locality receive from revenues that is shared 100% for the local budget and revenues are shared between budget levels, the additional transfer to the budget of each lower local level in accordance with the Law on the State Budget and the National Assembly's Resolution on state budget estimates and allocation of central budgets for 2023.

Article 2. Assignment of state budget revenue estimates

1. Ministries, central agencies, and People's Committees of provinces and centrally-run cities shall implement the assignment of state budget collection tasks for 2023 to affiliated units and lower-level authorities to ensure the collection amount at least equals to state budget revenue estimates assigned by the Prime Minister.

2. The assignment of state budget revenue estimates for 2023 must be based on full review, analysis and assessment of arising revenue sources and the results of budget collection in 2022; in compliance with policies and laws on budget collection; in line with prediction of the economic growth of each industry, each field, and the production and business situation of taxpayers in such locality.

3. Within the amount of fee collection, fee amount paid to the state budget, and the remaining fee amount for spending, the Ministry of Finance shall assign ministries and central agencies to implement assignment of estimates to each affiliated agency and unit. Based on the collection progress and scope of expenditure estimates from the retained fee revenue, ministries and central agencies shall proactively manage and use it for the contents prescribed in Clauses 2, 3, 4, 5, Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges, and specific financial mechanisms as prescribed by competent authorities (if any) for each affiliated agency and unit, send it along with the budget allocation plan to the Ministry of Finance for inspection in accordance with law regulations.

Article 3. Allocation and assignment of state budget expenditure estimates

1. Allocation and assignment of development investment expenditure estimates:

a) Based on the total capital and capital structure assigned by the Prime Minister, ministries, central agencies and localities shall allocate state budget investment capital to ensure concentration, focus and compliance with the conditions and order of priority specified in the Law on Public Investment, Resolutions of the National Assembly, Resolutions of the Standing Committee of the National Assembly; allocate enough capital for tasks and projects under the Socio-economic recovery and development program as prescribed in Item dd, Point 1.2, Clause 1, Article 3 of Resolution No. 43/2022/QH15; prioritize the full payment of outstanding debts for basic construction in accordance with law regulations; recover all remaining advance capital that must be recovered in the medium-term public investment plan for the 2021-2025 period; arrange enough capital for projects that have been completed and put into use before 2023, counterpart capital for ODA projects and foreign concessional loans, state budget capital participating in PPP projects, and investment preparation and planning tasks; transitional projects must be completed by 2023; arrange capital according to progress for important national projects, connection projects, and projects with meaningful inter-regional impacts to promote rapid and sustainable socio-economic development; after allocating enough capital for the above tasks, the remaining capital shall be allocated for newly started projects that have completed investment procedures.

Ministries, central agencies and localities shall carry out the allocation and inspect the allocation in accordance with Article 8 of Decree No. 99/2021/ND-CP dated November 11, 2021 of the Government promulgating the management, payment and settlement of projects using public investment capital and send the allocation result to the Ministry of Planning and Investment to synthesize and report to the Government and monitor implementation, and at the same time send to the Ministry of Finance to control the disbursement in accordance with the Law on the State Budget, the Law on Public Investment and their guiding documents.

During the implementation, in cases where it is necessary to adjust estimates between programs and projects to speed up disbursement progress and improve the efficiency of public investment capital use, based on the estimates assigned by the Prime Minister, ministries, central agencies and localities shall adjust estimates between programs, projects, and tasks with sufficient procedures and conditions, in accordance with implementation progress as prescribed in Clauses 5 and 6, Article 67 of the Law on Public Investment, and send it to the Ministry of Planning and Investment and the Ministry of Finance to synthesize, monitor and control the disbursement;

b) In addition to allocating, arranging capitals and assigning development investment expenditure estimates as specified at Point a, Clause 1 of this Article, provinces and centrally-run cities need to pay attention to the following contents:

- Based on the development investment expenditure estimates assigned by the Prime Minister and the Ministry of Finance, localities shall arrange estimates for loan interest payments and reserve sources corresponding to the provincial budget surplus (if any) to repay the principal of local budget loans due in 2023 (with priority given to paying off the principal of overdue local budget loans); the remaining capital shall be allocated to works and projects, in which sufficient capital shall be allocated and balanced for projects and programs partially supported by the central budget to achieve the prescribed goals.

- For local loans re-borrowed from the Government's foreign loans which have been included in the total development investment expenditure estimates of the local budget for 2023 in which the National Assembly decides, the Prime Minister assigns, and the Ministry of Finance assigns the total loan amount. Based on the total amount of re-borrowed foreign capital to be assigned, the expected disbursement capacity according to the actual progress of each program and project and in accordance with the signed loan agreement, such locality shall allocate and assign estimates for each program and project, and only disburse funds within the assigned estimate scope. In cases where programs and projects which have been assigned the capital plans disburse less than the assigned estimates, such locality shall be allowed to transfer the loan capital to new and arising loan programs and projects that are part of the medium-term public investment plan for the 2021-2025 period which have been approved by competent authorities but have not yet been included in the list of programs and projects assigned by competent authorities at the beginning of the year, but must ensure that the total foreign loan capital of all programs and projects shall not exceed the total assigned loan estimates; at the same time, the loan amount of each program or project does not exceed the total loan estimates approved by the competent authority for investment. Localities shall send a list of programs and projects which receive the allocation from local re-borrowed sources to the Ministry of Finance for synthesis and monitoring.

- The allocation and assignment of capitals to implement investment projects from local budget overspending sources (if any) must ensure to comply with the project implementation progress, the borrowing capacity and the assigned loan limit.

- The estimates for compensation and site clearance expenses shall correspond to the amount of money that the investor has voluntarily paid in advance for compensation and site clearance in accordance with the plan approved by competent authorities.

2. Allocation and assignment of recurrent expenditure estimates

a) Ministries, central agencies and localities that allocate and assign recurrent expenditure estimates to budget-using units must ensure that such estimates match the estimates assigned by the Prime Minister and the Ministry of Finance, match with the estimates decided by the People's Council and assigned by the People's Committee; ensure to follow the timeline as prescribed by the law, comply with regimes, standards, and budget expenditure norms prescribed by competent state agencies, ensure to allocate adequate funding to implement promulgated policies and regimes, important tasks in accordance with law regulations, tasks that have been decided by competent authorities.

- For education - training and vocational training: the allocation and assignment of budget expenditure estimates to affiliated agencies, units and lower-level authorities must not be lower than the estimates assigned by the Prime Minister.

- For the works of science and technology: the allocation and assignment of budget expenditure estimates to affiliated agencies, units and lower-level authorities must not be lower than the estimates assigned by the Prime Minister and at the same time must comply with the Law on the State Budget, the Law on Science and Technology and their guiding documents.

- To prioritize the allocation of funds to ensure the construction and improvement of law regulations, organize law enforcement and monitor law enforcement as prescribed, funds to implement activities of the Children accident and injury prevention program, funds for implementation and propaganda on Digital transformation, digital economic development, propaganda and promotion of ASEAN.

- To allocate budgets to ensure the implementation of inspection, testing, handling and destruction of unsafe food and investment in technical equipment for agencies and units assigned to handle administrative violations on food safety in accordance with the Law on the State Budget and relevant legal documents.

b) Based on the assigned budget estimates for 2023, provinces and centrally-run cities shall carry out the following contents:

- To arrange enough funding to ensure the implementation of policies and regimes issued by central authorities until being assigned with the budget estimates for 2023 (including additional funds incurred to implement regimes and policies due to adjusting the poverty line according to the multidimensional poverty criteria for the 2021-2025 period, implementing policies based on the base salary of VND 1.49 million /month) and new policies arising (if any), especially funds for implementing social security policies so that beneficiaries can enjoy the policies from the beginning of 2023.

- To use the targeted transfer funding from the central budget for the local budgets to carry out tasks of ensuring traffic order and safety in such locality to pay for traffic and transportation inspection forces, Traffic Safety Committee of provinces and cities, etc. in accordance with the actual situation of such localities (support shall not be provided for the local police forces which have been supported by the Ministry of Public Security).

- To use targeted transfer funding from the central budget for local budgets, local budget sources and other legal financial sources to implement management and maintenance for roads under the scope of responsibilities of such locality according to decentralization.

- To carry out activities of local state agencies assigned to collect fees. In cases where the toll collection organization applies the financial mechanism as prescribed in Decree No. 130/2005/ND-CP dated October 17, 2005, Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government promulgating the regime of autonomy and self-responsibility in the use of payroll and administrative management funds for state agencies, fees collected can be retained as prescribed to cover costs for operating fee collection.

- To prioritize the allocation of funds to ensure the implementation of environmental protection spending tasks in accordance with Resolution No. 41-NQ/TW dated November 15, 2004 of the Political Bureau on environmental protection during the increased industrialization and modernization period, the Law on Environmental Protection 2020 and the Circular of the Ministry of Finance guiding the management of environmental protection funds.

- To arrange funds to implement Decision No. 1632/QD-TTg dated October 22, 2020 of the Prime Minister approving the "National program to prevent and control foot-and-mouth disease for the 2021-2025 period".

3. In addition to the above contents, when allocating budget expenditure estimates for 2023, provinces and centrally-run cities need to pay attention to the following contents:

a) To arrange enough counterpart capitals from the local budget for ODA projects managed by such locality according to regulations;

b) To prioritize allocating funds to implement 03 National Target Programs and the Socio-economic recovery and development program under the responsibility of local budget allocation; prioritize allocating funds to carry out tasks to respond to climate change;

c) To allocate budget for preventive medicine, grassroots health, hospitals in disadvantaged areas, borders, islands, in preventing leprosy, tuberculosis, mental health and other fields as prescribed at Point a, Clause 3, Article 5 of Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly promulgating the principles, criteria and norms for allocation of state budget recurrent expenditure estimates for 2022.

4. Allocation and assignment of national reserve expenditure estimates:

Pursuant to the Prime Minister's decision on assigning plans and state budget estimates for national reserves and the Ministry of Finance's announcement on estimates of expenditure for purchasing national reserves, Heads of ministries and central agencies managing national reserves shall allocate state budget estimates and assign national reserve plans to affiliated national reserve units, ensuring to be within the scope of assigned estimates and details of each list of goods approved by the Prime Minister; at the same time, send them to the Ministry of Finance (General Department of State Reserve) for inspection and monitoring. Within 10 working days from the date of receiving the allocation documents from the Ministers of Ministries and Heads of national reserve management agencies, the Ministry of Finance (General Department of State Reserves) shall be responsible for inspecting and requesting Heads of ministries and branches managing national reserves to make adjustments in cases of failing to allocate according to the prescribed list, total level, policies and failing to go into details according to each national reserve expenditure content which has been assigned.

5. Allocation and assignment of expenditure estimates from targeted transfer sources:

Based on expenditure estimates to implement tasks, programs and projects assigned by the Prime Minister, ministries, central agencies, and People's Committees of provinces and centrally-run cities shall allocate and assign estimates for affiliated units and lower-level authorities to ensure the principle of thorough savings, focusing on allocating funds to key objectives and tasks, ensuring the correct objectives and content of each task, program and project assigned by competent authorities and in accordance with relevant law documents.

Along with support from the central budget, provinces and centrally-run cities shall allocate local budgets and reasonably mobilize other resources in accordance with law regulations for implementation.

6. Allocation and assignment of expenditure estimates from ODA loans, concessional loans and foreign non-refundable aid:

a) Within the scope of estimates for each field of state budget expenditure, each source of loan and aid decided by the National Assembly, assigned by the Prime Minister or the Ministry of Finance, ministries, central agencies and localities, based on the necessity and requirements for implementation and disbursement progress, shall proactively adjust estimates between programs, projects, tasks with sufficient procedures and conditions and send to the Ministry of Planning and Investment (for development investment expenditures) to synthesize reports to the Government and monitor implementation, and send them to the Ministry of Finance to control disbursement; the Ministry of Finance (for recurrent expenditures) to synthesize, monitor and control the disbursement, and send them to the Ministry of Planning and Investment for synthesis and monitoring according to regulations;

b) Ministries and central agencies shall make detailed allocations to each using unit, details for each program and project (project name, sponsor, each capital source - details of ODA loans, capital non-refundable aid associated with loans, concessional loans and independent foreign aid capital, financial mechanisms, recurrent expenditures/investment expenditures) and ensure the exact match with the total estimate and each spending area, each loan and aid source which has been assigned by the Prime Minister and the Ministry of Finance;

c) Localities shall make detailed allocation for each using unit, details for each program and project (project name, sponsor, each capital source - details of ODA loans, capital non-refundable aid associated with loans, concessional loans and independent foreign aid capital, financial mechanisms, recurrent expenditures/investment expenditures) and ensure the exact match with the total expenditure estimates and each capital source which has been assigned by the Prime Minister and the Ministry of Finance;

7. Borrowing and repaying principal of loans from provincial-level local budgets:

a) Localities shall be only allowed to borrow to cover overspending and borrow to repay principal within the limits decided by the National Assembly and assigned by the Prime Minister. For localities that have loan estimates to repay the principal, after allocating to repay principal in accordance with Point c of this Clause, such localities shall be allowed to borrow within the loan limit decided by the National Assembly and assigned by the Prime Minister (regardless of borrowing to repay principal or borrowing to cover overspending), and at the same time, the allocation and assignment of capitals to implement investment projects from such loan must be consistent with the progress and allowed loan level;

b) Allocation from surplus sources to repay due principal debts fully and on time;

c) For localities with loan estimates to repay principal: To ensure proactive sources of full and timely principal repayment, when allocating capital for development investment, localities must proactively reserve resources to allocate arrange to repay the principal of due debt and compensate for development investment expenditure when the loan is actually implemented as planned; this investment capital will only be disbursed after the loan has been made. In cases where it is impossible to borrow according to the plan or can only partially borrow according to the plan, the development investment capitals must be cut down in the local budget balance (increase the corresponding surplus amount) to repay the principal fully and on time.

8. To allocate budget reserves for local authorities at all levels in accordance with the Law on the State Budget to proactively use for expenditures specified in Clause 2, Article 10 of the Law on the State Budget .

9. During the process of deciding on the allocation of budget revenue and expenditure estimates, in cases where the People's Council decides that the budget revenue estimates for its level is higher than the level assigned by the superior level, the allocated expenditure estimates shall be increased accordingly (not to include increased expenditure from land use levy, lottery, revenue from equitization, state capital divestment of state-owned enterprises managed by local authority), after allocating 70% of the revenue increase for implementing salary reform as prescribed, the remaining part needs to be prioritized to supplement local budget reserves to be proactive in the budget management process, remaining sources which are possible to achieve a new revenue estimate to be allocated to reduce deficit (if any), investment expenditures and social security tasks, regimes and policies decided by competent authorities in accordance with the regulatory regimes.

10. Ministries, central agencies and localities shall assign detailed investment capital plans for each project according to investment project code and economic sector (type, clause) in accordance with Appendix No. 02 issued together with Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance promulgating the state budget index system and Circular No. 93/2019/TT-BTC dated December 31, 2019 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 324/2016/TT-BTC dated December 21, 2016.

11. For state agencies implementing the mechanism of autonomy and self-responsibility for the use of payroll and administrative management funds in accordance with Decree No. 130/2005/ND-CP dated October 17, 2005 and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government amending and supplementing a number of articles of Decree No. 130/2005/ND-CP, the allocation and assignment of estimates shall comply with Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs prescribing the regime of autonomy and self-responsibility for the use of administrative management funds for state agencies.

12. For public service units assigned to implement the autonomy mechanism in accordance with Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government promulgating the financial autonomy mechanism of public non-business units, the allocation and assignment of state budget revenue and expenditure estimates shall be based on their assigned tasks in 2023, classification of the level of financial autonomy of such public non-business units, state budget estimates to ensure regular operations in the first year of the stabilization period which have been approved by competent authorities (for public non-business units whose recurrent expenditures are partially covered and for public non-business units whose recurrent expenditures are covered by the State); the detailed estimates shall be divided into 2 parts: recurrent expenditure estimates assigned under the autonomy regimes and recurrent expenditure estimates not assigned under the autonomy regimes.

For public non-business units which have not been assigned the financial autonomy regime by competent authorities, the expenditure estimates shall be allocated and assigned into the recurrent expenditure estimates not assigned under the autonomy regimes. After the financial autonomy plan is approved by competent authorities, units shall adjust their regular expenditure estimates that are not assigned under the autonomy regimes to the regular expenditure estimates assigned under the autonomy regimes in accordance with the approved financial autonomy plan.

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

a) To continue to implement specific financial and income mechanisms prescribed by competent authorities until the comprehensive reform of salary policy is implemented in accordance with Resolution No. 27-NQ/TW dated May 21, 2018 of the 7^th plenum of the 12^th Party Central Committee; the additional monthly salary and income shall be calculated based on the base salary of 1.8 million VND/month from July 1, 2023 according to a specific mechanism, ensuring not to exceed the average additional salary and income in 2022 (excluding the additional salary and income due to adjusting the salary coefficient according to rank and grade when upgrading rank or grade);

b) Agencies and units that are implementing specific financial and income mechanisms as approved by competent authorities from retained revenue sources as prescribed (public services, tuition fees, medical services fees and other legal revenues), update the plan to save at least 15% of recurrent expenditures in 2023 (except for salaries, salary allowances, salary-based expenses, other expenses for people as prescribed by regimes and specific expenditures that cannot be reduced such as annuity payments, expenditures in accordance with goods and service supply contracts signed previously and continue in 2023, etc.) compared to the estimates for 2022 and send to the Ministry of Finance at the time when examining the estimate allocation for 2023.

14. In addition to the allocation and assignment of estimates being guided in this Circular, ministries, central agencies and localities must also comply with other relevant regulations of the Law on the State Budget, the Law on Public Investment and their guiding documents.

Article 4. Implementation of mechanisms to generate resources to implement salary and subsidy regimes in 2023

1. From July 01, 2023, to adjust the base salary to VND 1.8 million /month.

2. Ministries and central agencies shall implement mechanisms to generate resources to implement salary policy reform as prescribed; in which the scope and percentage of retained revenues shall comply with the provisions at Points d and dd, Clause 4 of this Article; at the same time, when allocating and assigning estimates to affiliated units, it is obligatory to save 10% of the additional recurrent expenditure in 2023 (except for salaries, allowances, salary-based contributions, other salary-based expenses and expenses for people as prescribed by regimes) to implement salary reform and guarantee such savings not to be lower than the level assigned by the Ministry of Finance (if any).

3. People's Committees of provinces and centrally-run cities, when allocating and assigning budget estimates to lower-level budgets, must determine to save 10% of the recurrent expenditure estimates for 2023 (except for salaries, allowances, salary-based contributions, other salary-based expenses and expenses for people as prescribed by regimes) as prescribed to implement salary reform in 2023. People's Committees at all levels, when allocating and assigning estimates to affiliated units, must determine to save 10% of the above recurrent expenditure estimates.

The saving amount of 10% of the recurrent expenditure estimates for 2023 of localities must be ensured not to be lower than the level assigned by the Ministry of Finance.

4. Sources for localities to implement salary reform in 2023 shall include:

a) 70% of the increase in local budget revenue in 2022 compared to the estimate, (excluding land use levy, lottery; one-time land rent advanced by investors for compensation and land clearance, revenues from handling public assets at agencies, organizations and units decided by competent authorities to use for investment expenditure in accordance with law regulations; fees for protection and development of rice land; entrance fees at relics and world heritage sites; fees for using infrastructure works, service works and public utilities in border gate areas; environmental protection fees for mineral exploitation; environmental protection fees for wastewater; revenues from public land funds, revenues from harvest and public property in communes and revenues from rental, lease purchase, and sale of state-owned houses) as assigned by the Prime Minister;

b) The remaining funds for implementing salary reform in 2022;

c) 10% of recurrent expenditure savings (except for salaries, allowances, salary-based contributions, salary-based items and expenditures for people as prescribed by regimes) estimated for 2023 and assigned by competent authorities;

d) To use at least 40% of the retained revenues in accordance with the 2023 regimes. Particularly for revenues from providing medical examination and treatment services, preventive medicine and other medical services of public medical facilities, at least 35% of such revenues shall be used. The scope of revenue deduction shall be specified as follows:

- For state administrative agencies (except for cases permitted by competent authorities to implement financial autonomy mechanisms such as public non-business units that self-cover investment and recurrent expenditures or public non-business units that self-cover recurrent expenditures; agencies and units that are assigned funds by competent authorities and self-cover salaries): To use at least 40% of fees collected (within the list of fees as prescribed by law regulations on fees and charges) which are allowed to be retained after deducting costs directly related to service provision and fee collection activities (including costs used to comply with the base salary of VND 1.49 million /month) in accordance with law on fees and charges (direct costs for collection of fees shall not be deducted in cases where the state budget has covered the costs for collection activities).

+ For public non-business units that self-cover parts of their recurrent expenditures and public non-business units whose recurrent expenditures are funded by the State:

+ For revenues from fee collection (in the list of fees in accordance with the law on fees and charges): to use at least 40% of the retained revenues in accordance with the regime after deducting costs directly related to service provision and fee collection activities (including costs used to comply with the base salary of VND 1.49 million /month) in accordance with the law on fees and charges (direct costs for collection of fees shall not be deducted in cases where the state budget has covered the costs for collection activities).

+ For revenues from providing medical examination and treatment services, preventive medicine and other medical services of public medical facilities: To use at least 35% of the retained revenues in accordance with the regime after deducting costs that are included in the service price in accordance with the law on service prices (such as: costs of drugs, blood, infusion fluids, chemicals, replacement supplies, and consumables directly used for patients; costs of electricity, water, fuel, waste treatment, environmental sanitation; costs of equipment maintenance, purchasing and replacing tools and equipment, etc. and salary and allowance costs are included in the prices).

+ For service revenues (including tuition fees), joint venture activities and other revenues: to use at least 40% of the difference between revenues and expenditures (after fulfilling obligations with the State according to regulations);

dd) For public non-business units that self-cover investment and recurrent expenditures, public non-business units that self-cover recurrent expenditures; agencies authorized by competent authorities to implement financial autonomy mechanisms such as public non-business units that self-cover investment and recurrent expenditures or public non-business units that self-cover recurrent expenditures; agencies and units are assigned funds by competent authorities and self-cover salaries: Units shall be allowed to decide on the proportion of revenues that must be set aside to generate sources for implementing salary reform and self-cover funding sources to implement salary reform.

5. The central budget shall support the need for additional salary adjustment for ministries, central agencies and localities having budget difficulties, which after balancing the source for salary adjustment still fail to meet the conditions to implement salary reforms in accordance with the prescribed regime.

Article 5. Timeline for allocation and assignment of estimates

1. Based on budget revenue and expenditure estimates assigned by competent authorities, ministries and central agencies shall decide to allocate and assign budget estimates to each budget-using unit; People's Committees at all levels shall submit to the People's Council at the same level to decide on state budget revenue estimates in their locality, local budget expenditure estimates, and decide on the allocation of budget estimates at their level to ensure the time for assigning revenue and expenditure estimates for 2023 in accordance with the Law on the State Budget and its guiding documents.

To organize the publicization of budget estimates in accordance with the Law on the State Budget, documents guiding the implementation of the Law on the State Budget and guidelines provided in Article 12 of this Circular.

2. The Provincial-level People's Committee is responsible for reporting the results of allocation and assignment of local budget estimates to the Ministry of Finance no later than 05 working days after the People's Council at the same level decides on the budget estimate; report on outstanding capital mobilized until December 31, 2022, loan and debt repayment plan for 2023 of the local budget and report on revenue, expenditure and balance of the Financial Reserve Fund to the Ministry of Finance before January 31 2023.

3. Based on the budget revenue and expenditure estimates for 2023 assigned by the Prime Minister and the People's Committee, level-1 budget estimating units of the central budget and local budget at all levels shall allocate and assign budget revenue and expenditure estimates for affiliated budget-using units, send to financial agencies at the same level, and at the same time send to the State Treasury where transactions are made to comply with the provisions of Article 49 and Article 50 of the Law on the State Budget Law, Article 31 of Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing a number of articles of the Law on the State Budget and Article 13 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of a number of articles of Decree No. 163/2016/ND-CP of the Government. In cases where level-1 budget estimating units do not agree with the requirements of the financial agency, such level-1 budget estimating units shall report to competent authorities for consideration and handling in accordance with Clause 4, Article 13 of Circular No. 342/ 2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

In addition, in cases where the estimates of level-1 budget estimating units at the beginning of the year cannot determine the unit in charge of implementing tasks and in cases where there are a number of contents expected to arise but the People's Committee at the same level has not yet provided any permissions for implementation, based on the provisions of the Law on the State Budget, guiding documents and the actual situation in such locality to implement one of two options as follows:

a) After the People's Committee assigns budget estimates, level-1 budget estimating units shall, based on the functions and tasks of their affiliated units and expected tasks assigned to the units, allocate budget estimates to affiliated units; at the same time, in the decision to assign the estimates, contents which are expected to arise but there is not yet any permissions of People's Committee for implementation must be clearly stated and such decisions shall be sent to the financial agency at the same level for monitoring and only implement upon receiving the assignment from competent authorities. During the implementation process, in cases where there is a surplus or a shortage of funds, level-1 budget estimating units shall adjust the estimates between affiliated units in accordance with the Law on the State Budget and its guiding documents;

b) The financial agency shall advise the People's Committee at the same level not to assign level-1 budget estimating units with tasks whose units in charge are not determined in the estimates at the beginning of the year of such level-1 budget estimating units and contents expected to arise but there is no permission of People’s Committee for implementation. When there arise tasks that are decided by competent authorities, the financial agency shall report to the People's Committee at the same level to issue a decision to assign additional estimates to such level-1 budget estimating units.

4. The input of estimates into the Treasury and Budget Management Information System (Tabmis) shall comply with the documents of the Ministry of Finance guiding the procedures for inputting estimates into the Tabmis system.

Chapter II

ORGANIZATION OF STATE BUDGET MANAGEMENT AND EXECUTION

Article 6. Organization of management of State budget revenues

1. To comply with regulations in Article 55 of the Law on the State Budget. At the same time, during the process of implementation, pay attention to the following contents:

a) To effectively implement law regulations on tax which are in force. To research and propose amendments to tax laws and regulations related to expanding revenue bases and preventing revenue erosion;

b)To focus on drastic directions to strictly implement the Law on Tax Administration, prevent revenue loss, transfer pricing, tax evasion, and trade fraud; urge tax debt recovery and reduce tax arrears; strictly control value-added tax refunds; accelerate the implementation of electronic invoices; accelerate the progress of equitization and divestment of state capital in enterprises; urge state-owned enterprises to fully pay into the state budget the remaining after-tax profits after making deductions to set up funds as prescribed; direct the representative of the state capital to urge enterprises to promptly pay dividends and profits shared for the State capitals in joint stock companies and two-member limited liability companies into the state budget.

2. The Tax Administration agencies and Customs agencies shall continue to reform tax administrative procedures and promote the application of information technology in tax management; regularly monitor, inspect and control the tax declaration of organizations and individuals in accordance with the law on tax, the declaration of product names, product codes, tax rates, value, quantity, etc. to timely detect cases of incorrect, incomplete declaration and tax fraud. To strengthen revenue management and prevent revenue loss, focusing on revenues collected from land and minerals; revenues from projects whose preferential period has expired, revenues from e-commerce business activities, businesses based on digital platforms, etc.

3. Ministries, central agencies, and localities shall fully and promptly implement the Law on Management and Use of Public Property and documents detailing the implementation of such Law; strictly implement Directive No. 32/CT-TTg dated December 10, 2019 of the Prime Minister on promoting the implementation of the Law on Management and Use of Public Property and guiding documents. To organize the review, inspection, and urge the implementation of plans to rearrange and handle houses and land approved by competent authorities; to rearrange and handle cars, machinery and equipment to ensure standards and norms for using public assets. To strictly comply with regulations on auctioning when selling, transferring, leasing public assets, land allocation, land lease in accordance with the law on management and use of public properties and land law.

4. During the budget management process, in cases where an investor voluntarily advances payment for compensation and site clearance according to the plan approved by competent authorities but the estimate which is decided by competent authorities has not allocated expenditures for compensation and site clearance, the People's Committee shall base on the provisions at Point c, Clause 3, Article 52 of the Law on the State Budget to submit to the Standing Committee of the People's Council at the same level to decide to adjust the local budget estimate and report such adjustment in the People's Council soonest meeting to serve as a basis for accounting state budget revenues and expenditures.

Article 7. Organization of administration of State budget expenditure estimates

Ministries, central agencies, localities and budget-using units shall carry out budget spendings within the scope of assigned budget estimates; financial agencies and the State Treasury shall organize the administration of the budget within the approved budget estimates, and strictly control expenditures to ensure compliance with the prescribed purposes, standards, norms, and regimes. Of which pay attention to the following contents:

1. For ODA loans and preferential loans:

a) For capitals allocated from the central budget: Within the scope of estimates for each field of state budget expenditures decided by the National Assembly, assigned by the Prime Minister, ministries, central agencies and localities shall base on the necessity and requirements for implementation and disbursement progress to proactively adjust estimates between programs, projects, tasks which satisfy all procedures and conditions and send to the Ministry of Planning and Investment (for development investment expenditure), synthesize reports to the Government and monitor the implementation, and send a copy of such report to the Ministry of Finance to control the disbursement; the Ministry of Finance (for recurrent expenditures) to synthesize, monitor and control the disbursement, and send a copy of such report to the Ministry of Planning and Investment to synthesize and monitor as prescribed.

In cases where during the implementation process, ministries, central agencies and localities need to borrow in excess of the assigned estimates or new loans arise: Ministries, central agencies and localities shall report to the Ministry of Planning and Investment (for development investment expenditures), report to the Ministry of Finance (for recurrent expenditures) so that the Ministry of Planning and Investment will coordinate with the Ministry of Finance to synthesize and report to the Government to submit to competent authorities to consider and decide within the total state budget deficit decided by the National Assembly;

b) For capitals borrowed by the Government and re-lent to the Provincial-level People's Committees, the disbursement shall be carried out within the scope of the total loan estimates and local budget deficit decided by the National Assembly.

In cases where during the implementation of estimates, localities need to borrow in excess of the assigned estimates, such localities shall report to the Ministry of Finance for synthesis and submission to the Government for submission to the National Assembly to consider and decide within the scope of total state budget borrowing, total local budget deficit and state budget deficit.

2. Regarding foreign non-refundable aid to Vietnam:

a) Based on the estimates assigned by the Prime Minister, ministries, central agencies and localities shall assign details according to the list and specific capital levels for each program and project within the total assigned amount as specified in aid reception decision and aid agreement documents which have been signed;

b) During the implementation process, in cases where expenditure needs (development investment, recurrent expenditures) arise that exceed the estimates assigned by the Prime Minister or the Ministry of Finance or new aids arise: the Minister of Planning and Investment (for expenditures from non-refundable aid capitals for programs and projects under the development investment expenditure task) and the Minister of Finance (for expenditures from non-refundable aid capitals recurrent expenditure tasks) shall take the prime responsibility and coordinate with relevant ministries and agencies, based on the aid agreements signed between the State, Government and state agencies of Vietnam with donors, decisions to approve aid reception by competent authorities, to report to the Government to submit to competent authorities for additional estimates for 2023 from this aid capital source. On that basis, the Ministry of Planning and Investment and the Ministry of Finance shall notify ministries, central agencies, and People's Committees of provinces and centrally-run cities for implementation.

3. To direct relevant agencies and units to coordinate with financial agencies to proactively allocate capitals from the beginning of the year for important projects and works according to the prescribed regimes, especially projects on construction and replenishment of dykes, irrigation works, prevention of natural disasters, epidemics, combating climate change, overcoming the consequences of floods, projects to evacuating people out of dangerous landslide areas that have been decided by competent authorities.

4. To regularly organize inspection and evaluation of progress of projects and works; for projects and works not implemented on schedule, it is necessary to promptly decide or report to competent authorities to decide on adjustments to transfer capitals to projects with fast implementation progress and capable of completion in 2023 but have not yet been allocated enough capitals.

5. For recurrent expenditure estimates and national reserve expenditure estimates for 2023 which are assigned by the Ministry of Finance to ministries and central agencies, expenditures in foreign currency must be clearly stated. Expenditures equivalent to USD 500,000 /year or more shall be guaranteed to be paid in foreign currencies in accordance with the assigned estimates and the task implementation progress. The implementation process shall be controlled by the State Treasury according to the expenditure estimates in domestic currency assigned to such units. In cases where due to exchange rate fluctuations, the expenditure estimates in domestic currency has run out but the foreign currency expenditure estimates still remain, or due to exchange rate fluctuations, the foreign currency expenditure estimates has run out but the expenditure estimates in domestic currency still remain, ministries and central agencies shall send a written request to the Ministry of Finance to consider processing the expenditure estimates in local currency corresponding to such difference. For expenditures equivalent to less than USD 500,000 /year, ministries and central agencies shall be allowed to withdraw the estimates in foreign currency at the accounting exchange rate at the time of transaction, but must not exceed the estimates delivered in domestic currency.

6. For provinces and centrally-run cities, if there is a need to spend on tasks of preventing, combating, and overcoming the consequences of natural disasters, catastrophes, and epidemics on a large scale with serious levels, national defense and security tasks, and other urgent tasks arising beyond the budget but still lack of funding even after rearranging the budget and using up all budget reserves, the Provincial-level People's Committee shall decide to use the Provincial-level Financial Reserve Fund to meet spending needs specified at Point b, Clause 2, Article 11 of the Law on the State Budget.

7. For revenues from land use levy, lottery, equitization and divestment of state capital from locally managed state-owned enterprises and other revenue sources associated with specific spending tasks, during administration process, localities need to base on the assigned estimates and the actual revenue earning progress, in cases where revenues are expected to decrease compared to the estimates, and the local budget cannot compensate from other revenue increases, such localities must proactively review, reduce or extend the implementation progress of works and projects allocated from these revenue sources.

8. To direct relevant agencies and units to coordinate with financial agencies to regularly inspect the implementation of regimes and policies at lower-level units and budgets; strictly manage state budget expenditures in accordance with the assigned estimates, disburse capitals within the plan, borrow within the assigned limit; minimize advance payment of estimates, cases of advance payment shall be carried out in accordance with the Law on the State Budget.

To thoroughly implement savings on recurrent expenditure, especially expenditures on organizing conferences, seminars, ceremonies, research trips, and surveys abroad; manage expenditures for investment, capital construction, procurement and repairs strictly and according to regulations; do not allocate expenditure estimates for policies that have not yet been promulgated; only issue policies that increase state budget expenditures when truly necessary and with guaranteed resources.

To continue to reform administrative procedures, expand the application of information technology, ensure the development of a modern, smoothly connected national administration, coupled with increased supervision in state budget expenditure management. To proactively allocate recurrent expenditures, prioritize important tasks and new increased tasks in 2023, ensure resources to implement social security and salary policies, and avoid debts of salaries for cadres, civil servants, public employees, expenditures for human and social security policies as prescribed by regimes.

In cases where it is discovered that levels and units using budgets are not organizing payments in accordance with policies and regimes, especially related to the goals of ensuring social security and poverty reduction, etc. There needs to be timely measures to ensure policies and regimes are implemented correctly and effectively.

9. For additional state budget funding needs that arise to implement regimes and policies but have not been stably allocated in the recurrent expenditure estimates of the local budget in 2023 (such as: support policies fishermen; support those participating in voluntary social insurance; compensation for tuition fees and living expenses for pedagogical students; social security policies that arise increase due to base salary adjustments from July 1, 2023, salary payment for the number of teachers assigned by competent authorities in accordance with Decision No. 72-QD/TW dated July 18, 2022 of the Party Central Committee, etc.):

a) Localities shall proactively review and pay benefits to beneficiaries in accordance with regulations. In cases where the funding need is high, exceeding the balancing capacity of the local budget, such localities must promptly report to the Ministry of Finance to submit to competent authorities for support from the central budget to the local budget.

Particularly for the need for funding to pay salaries and allowances for the number of teachers that are additionally assigned in accordance with Decision No. 72-QD/TW dated July 18, 2022 of the Party Central Committee, localities must reports in details about: The Resolution of the Provincial-level People's Council on assigning staffing targets, the actual time of recruitment, the actual funding needs to pay for these teachers, etc. and send to the Ministry of Finance for synthesis and submission to competent authorities for consideration and decision.

b) At the end of the year, based on the results of implementing each regime and policy promulgated by the central authority, localities shall summarize all additional funding and send it to the Ministry of Finance to report to competent authorities for consideration and decision. In particular, the need to determine state budget support shall be as follows:

- For social security policies that have specifically prescribed the rate of support from the central budget to the local budget in each legal document issued by the Government and the Prime Minister: synthesize all the funding needs covered by the state budget, the funding needs arising compared to the level allocated in the local budget balance estimates for 2023, which clearly identifies the portion of the central budget that must be supplemented for the local budget, for the increased funding according to the ratio of support from the central budget to the local budget for each policy.

- For the remaining social security policies: Synthesis of funding needs covered by state budget, funding needs arising compared to the level arranged in the local budget balance estimates for 2023, which clearly identifies the portion of the central budget that must be supplemented for the local budget, for the increased funding according to the ratio of support from the central budget to the local budget as specified in Clause 1, Article 2 of Decision No. 127/QD-TTg dated January 24, 2022 of the Prime Minister on the principle of targeted support from the central budget to local budgets to implement social security policies issued by the central authority during the 2022-2025 period;

c) Localities shall proactively use targeted transfer funding from the central budget (if any) and balance local budget sources to implement salary and social security policies issued by the central authority, ensure proper allocation of policies and regimes, timely payment to the right beneficiaries. At the end of the year, funds shall be finalized in accordance with the Law on the State Budget and its guiding documents.

Article 8. Distribution and payment of funds

1. For budget-using units:

Based on the assigned annual budget estimates, budget-using units shall withdraw the budget estimates to spend in accordance with the prescribed regimes and ensure compliance with the standards and budget spending norms approved by competent state agencies and progress and volume of task implementation; and ensure the following principles:

a) Personal payments (salaries, salary allowances, social benefits, etc.) ensure monthly payments to subjects receiving salaries and allowances from the state budget;

b) To deduct and submit contributions (Social Insurance, Health Insurance, Unemployment Insurance, trade union fees) promptly to competent authorities in accordance with law provisions;

c) Expenditures that are seasonal in nature or only arise at certain times such as expenditures for basic construction investment ,purchases, repairs and other irregular expenses: make payments according to progress and volume of implementation for expenditures with contracts and make payments in accordance with the prescribed regimes for expenditures without contracts; expenditures for compensation for wrongful victims in accordance with the law on the State's compensation liability must ensure the state budget expenditures are within the budget estimates assigned by competent authorities.

2. In cases where the local budget has received payment for the targeted transfer estimates for investment capitals from the central budget, it needs to be recovered in the 2023 estimates, based on the level of advanced capitals to be recovered in accordance with the decisions of the Prime Minister and Ministry of Planning and Investment on assigning estimates of development investment expenditures from state budget in 2023, Decision of the Provincial-level People's Committee on assigning development investment expenditure estimates from the local budget in 2023, the People's Committees of such localities shall direct affiliated agencies and units (provincial-level Department of Planning and Investment, provincial-level Department of Finance, State Treasury) to proactively review each advance capital that must be recovered and account for refund of such advanced capitals from the central budget in accordance with regulations.

3. In cases where during the year, the superior budget give advance payment for the additional targeted estimates for investment capitals for the following year to the lower level budgets, when withdrawing estimates and spending from the advanced sources, these revenues and expenditures must be accounted for in the following year's budget according to regulations.

4. For targeted transfer from the central budget to local budgets:

a) In case where targeted transfers from the central budget to local budgets arise during the process of organizing the implementation of budget estimates, they shall be implemented as follows:

- The time for allocation and assignment of additional estimates must be completed no later than 10 working days (from the date of receiving the decision to assign additional estimates) in accordance with Point b, Clause 2, Article 50 of the Law on the State Budget.

- Targeted transfer capitals from the central budget to local budgets arising during the process of organizing and implementing budget estimates to carry out the tasks of preventing, combating and overcoming the consequences of natural disasters, fires, epidemic or other unexpected and urgent tasks: based on the decision of competent authorities, the Ministry of Finance shall issue a written notice of providing additional funding besides the estimates to the local budget. Based on the written notice of the Ministry of Finance, the provincial-level Department of Finance shall withdraw the estimates at the State Treasury where transactions are made;

b) In cases where the targeted transfer amounts from the central budget to local budgets still have balance or the spending tasks are finished in accordance with law regulations, the localities shall promptly reimburse the central budget under Point dd, 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 a number of articles of Decree No. 163/2016/ND-CP dated December 21 December 2016 of the Government detailing the implementation of a number of articles of the Law on the State Budget. The reimbursement period shall be within 30 days from the time when such localities determines the remaining funds or the spending tasks are over as prescribed by law or according to the specific timeline in each written notice of the Ministry of Finance. If after the above deadline, the locality has not yet reimbursed into the central budget, the Ministry of Finance shall assign the State Treasury to deduct the remaining provincial budget funds to recover according to regulations.

5. Regarding the additional amount from the higher-level budgets to the local lower-level budgets:

a) Level of withdrawal of budget balancing transfer amounts from the higher-level budgets to the lower-level budgets: Implemented according to Clause 2, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance;

b) Targeted additional withdrawal from the higher-level budgets to the lower-level budgets (including targeted additions beyond the budget assigned at the beginning of the year): Implemented according to Clause 3, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance;

c) Accounting for additional amounts from the higher-level budgets to the local lower-level budgets shall be carried out as prescribed for additional amounts from the central budget to the local budgets.

6. The review and comparison of data on withdrawal of expenditure estimates for budget-balancing transfers and targeted transfer from higher-level budgets to lower-level budgets shall be carried out in accordance with Clause 4, Article 18 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance.

Quarterly, the Provincial-level People's Committees shall be responsible for summarizing and reporting to the Ministry of Finance on the implementation of targeted transfers from central budgets to implement policies specified in the appendix attached to this Circular. In cases where the localities do not implement the reporting regime or fail to report correctly and completely as prescribed, the Ministry of Finance shall temporarily stop providing additional funding to such localities until these localities have a complete report.

7. Regarding debt payment of the state budget, it shall be implemented in accordance with Article 21 of Circular No. 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance and Clause 3, Article 2 of Circular No. 81/2020/ TT-BTC dated September 15, 2020 of the Ministry of Finance.

Article 9. Adjustments to budget estimates of budget-using units

1. In cases where level-1 budget estimating units are assigned with additional estimates by competent authorities to perform additional tasks, no later than 10 working days (from the date of receiving the decision to assign additional estimates), such level-1 budget estimating units must complete the allocation and assignment of estimates in accordance with Article 49 and Article 50 of the Law on the State Budget.

2. In cases where there is a request to adjust estimates between affiliated budget-using units without changing the total level and details for each assigned spending area, such level-1 budget estimating units shall be responsible for considering the need and the basis for making adjustments, checking the estimate balance of relevant budget-using units, deciding to adjust the estimate, and sending such decision to the financial agency at the same level for inspection in accordance with law regulations and making adjustments of estimates in the Tabmis system and send a copy of such decision to the State Treasury where transactions are made as a basis for controlling expenditures and payments. In cases where the financial agency examines and disagrees with the adjustments of such level-1 budget estimating units or checks that there is not enough budget balance left to make adjustments, the financial agency shall notify these level-1 budget estimating units to readjust.

3. In cases where ministries, central agencies, and localities adjust their estimates from budgets not under the autonomy regime to budgets under the autonomy regime, recurrent expenditures not assigned under the autonomy regime to recurrent expenditure assigned under the autonomy regime, recurrent expenditures not assigned under the autonomy regime to expenditures for implementing scientific and technological tasks and vice versa, expenditures spent in domestic currency to expenditures spent in foreign currency, adjustments to increase or decrease the estimates of the expenditure tasks within the scope of the assigned budget estimates but the budget for implementing such expenditure tasks has been noted in the decision to assign the estimates at the beginning of the year or the decision to assign additional estimates during the year of the Prime Minister, the Minister of Finance, People's Committees at all levels, units shall need to have written consensus from the financial agency at the same level to ensure the allocation of funds is capable of implementing assigned tasks before issuing the decision to adjust the estimates. The deadline for these units to send the financial agency a request to adjust the estimates shall be no later than October 30 of the current year.

4. In case of adjusting estimates between Vietnamese agencies abroad, it must comply with the guidance of the Ministry of Finance prescribing financial and asset management regimes for Vietnamese agencies abroad.

5. The time for adjusting estimates which have been assigned to budget-using units must be completed before November 15 of the current year, and send to the financial agency at the same level for checking and adjusting in the Tabmis system as prescribed.

6. The adjustment of development investment expenditure estimates shall be carried out in accordance with the Law on Public Investment No. 39/2019/QH14 and the Government's Decrees guiding the implementation of the Law on Public Investment.

7. The handling of increases and decreases in revenues and expenditures compared to estimates during the process of implementing the state budget is carried out in accordance with Article 59 of the State Budget Law. The handling of budget remainder shall comply with regulations in Article 72 of the Law on the State Budget.

Article 10. Bring forwards to the subsequent year

Ministries, central agencies, and localities review and strictly manage expenditures brought forwards to the subsequent year, only transferring sources in accordance with Clause 3, Article 64 of the Law on the State Budget, Article 43 of Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of a number of articles of the Law on the State Budget , Article 68 of the Law on Public Investment 2019, Article 48 of Decree No. 40/2020/ND-CP dated April 6, 2020 of the Government detailing the implementation of a number of articles of the Law on Public Investment and documents of the Government and Prime Minister on administrating state budget estimates in 2023.

Article 11. Thrift practice and waste combat; anti-corruption

In addition to thoroughly saving recurrent expenditures as prescribed in Clause 8, Article 7 of this Circular, ministries, central agencies and localities shall organize and direct the full implementation of the Law on Anti-corruption, the Law on Thrift Practice and Waste Combat and their guiding documents. To timely and fully handle violations discovered through inspection, examination and audit works; clarify the responsibilities of each organization and individual and implement a responsibility regime for heads of budget-using units in budget management and administration when loss, waste, or misuse of budget occurs.

Article 12. Disclosure of state budgets

1. Budget levels shall carry out disclosure of state budgets in accordance with Circular No. 343/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance guiding the disclosure of state budgets for budget-using levels.

Provincial-level People's Committee shall implement or direct the provincial-level Department of Finance to publicly disclose their local budgets and the provincial budget on the e-portals of the Provincial-level People's Committee and provincial-level Department of Finance at the "Budget Disclosure" section, ensuring the correct content, form and time of disclosure in accordance with law regulations, regarding reporting regime, the provincial-level Department of Finance shall conduct electronic reporting on the State Budget Disclosure portal system of the Ministry of Finance (http://ckns.mof.gov.vn) for the contents specified at Point c, Clause 3, Article 19 of Circular No. 343/2016/TT-BTC and guidance of the Ministry of Finance at Document No. 3785/BTC-NSNN dated April 9, 2021 of the Ministry of Finance.

2. Budget estimating units and organizations supported by the state budget shall conduct disclosure in accordance with Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding implementation of the financial disclosure mechanism for budget estimate units and organizations supported by the state budget, Circular No. 90/2018/TT-BTC dated September 28, 2018 of the Ministry of Finance, amending and supplementing a number of articles of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance.

3. Agencies and units assigned to manage funds sourced from the state budget and funds sourced from people's contributions shall conduct disclosure in accordance with the guidance in Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on financial disclosure for funds sourced from the state budget and funds sourced from people's contributions.

4. Agencies, units and organizations assigned to manage and use public assets shall publicly comply with the provisions of Section 2, Chapter XIV of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government, detailing a number of articles of the Law on Management and Use of Public Property; Article 9, Article 10, Article 11 of t Circular No. 144/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance guiding a number of contents of Decree No. 151/2017/ND-CP of the Government.

5. For direct state supports to individuals and populations, the disclosure shall be carried out in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006 of the Ministry of Finance guiding the disclosure mechanism on direct support from the state budget for individual residents.

6. To promote disclosure on mass media of cases of tax evasion, tax fraud, and failure to pay taxes on time in accordance with the Law on Tax Administration.

Chapter VII
ORGANIZATION OF IMPLEMENTATION

Article 13. Effect

1. This Circular takes effect from February 9, 2023 and applies to the fiscal year 2023.

2. In cases where the legal documents referred and applied in this Circular are amended, supplemented or replaced by new documents, the new ones shall prevail.

3. Ministries, central agencies, People's Committees of provinces and centrally-run cities shall, based on the provisions of this Circular, direct affiliated agencies, units and local authorities at lower levels to organize implementation. In cases where previous regulations are contrary to the provisions of this Circular, instructions and regulations in this Circular shall prevail. Difficulties and problems that arise during the enforcement of this Circular should be promptly reported to the Ministry of Finance for consideration and resolution./.

FOR THE MINISTER

THE DEPUTY MINISTER

Vo Thanh Hung

Appendix

REPORT ON THE OUTCOMES OF WITHDRAWAL OF ADDITIONAL ESTIMATES FROM THE CENTRAL BUDGET TO THE LOCAL BUDGETS IN QUARTER ... IN 2023 OF ... PROVINCE (CENTRALLY-RUN CITY)  

(TO DD/MM/2023)

(Issued together with Circular No. 78/2022/TT-BTC dated December 26, 2022 of the Minister of Finance)

Unit: VND million