Thông tư 08/2016/TT-BTC quản lý thanh toán vốn đầu tư sử dụng nguồn vốn ngân sách

CIRCULAR

REGULATIONS ON MANAGEMENT AND PAYMENT OF INVESTMENT CAPITAL WITH FUNDING FROM STATE BUDGET

Pursuant to the Law on state budget No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Law on public investment No. 49/2014/QH13 dated June 18, 2014;

Pursuant to the Law on construction No. 50/2014/QH13 dated June 18, 2014;

Pursuant to the Government’s Decree No. 60/2003/ND-CP dated June 06, 2003 on detailing and guiding the implementation of the Law on state budget;

Pursuant to the Government’s Decree No. 32/2015/ND-CP dated March 25, 2015 on the construction cost management;

Pursuant to the Government’s Decree No. 37/2015/ND-CP dated April 22, 2015 on detailed regulations on construction contracts;

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Pursuant to the Government’s Decree No. 77/2015/ND-CP dated September 10, 2015 on annual and medium-term public investment plan;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Investment Department;

Minister of Finance promulgates this Circular to provide for the management and payment of investment capital with funding from state budget.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Circular provides for the management and payment of investment capital for projects funded by state budget (including investment capital of central government budget that are given to central ministries and regulatory agencies; dedicated additional funding of central government budget that is given to local governments; investment capital derived from funding for balancing local government budgets); as for investment projects with different sources of capital which includes the funding from state budget, funds from state budget in such projects shall comply with this Circular (hereinafter referred to as the project).

2. Projects on investment in the construction of socio-economic infrastructure works of the poor districts as regulated in the Government’s Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the support program for fast and sustainable poverty reduction in 61 poor districts; investment projects with funding from communal government budget and projects whose main investors are communal governments (including communal governments that implement the national target program of new rural construction); investment projects that are in the forest protection and development plan; funds from state budget invested in PPP projects; projects of representative agencies of Vietnam in foreign countries shall not be governed by this Circular.

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4. This Circular is applicable to organizations and individuals involved in the management and payment of investment capital with funding from state budget.

Article 2. Principle of management

1. The management and payment of investment capital for projects with funding from state budget must ensure proper purposes, subjects, thriftiness and effectiveness; comply with regulations on financial management in investment and construction of prevailing laws and contents in this Circular.

2. Main investors shall be responsible for managing and using the investment capital in economical and effective manner with proper purposes and subjects. They must comply with regulations of the laws on financial management in investment.

3. Supervisory agencies of main investors shall inspect and expedite main investors or project management boards (hereinafter referred to as the main investor) within their authority to implement investment plans and use the investment capital for proper purposes in conformity with the government’s policies.

4. Financial agencies at all levels shall perform the management of finance and investment capital with respect to the implementation of investment financial policies, the management and use of investment capital and the payment of investment capital in compliance with prevailing laws.

5. State treasuries shall control and make payment of investment capital in a timely and sufficient manner for projects whose requirements for capital payment have been satisfied.

Chapter II

SPECIFIC PROVISIONS

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Article 3. Appraisal of sources of capital and capital balancing capacity

Financial agencies shall carry out the appraisal of sources of capital and capital balancing capacity as follows:

1. Subjects:

a) New investment projects before investment policies are approved;

b) Projects whose total investment capital increase.

2. Grounds for appraisal:

a) The Law on public investment No. 49/2014/QH13 dated June 18, 2014 and documents guiding the implementation;

b) Decisions by the Prime Minister on principles, criteria and limits on the allocation of investment capital with funding from state budget according to each period.

3. Appraisal documents:

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- Written request for appraisal made by the Ministry of Planning and Investment;

- Written requests for appraisal made by relevant ministries or regulatory agencies;

- The pre-feasibility study report if the project is classified in group A; the report on investment guidelines proposal if the project is classified in group B or group C;

- Reports on internal appraisal made by relevant ministries or regulatory agencies;

- As for the project whose total investment capital increases, initial investment decision and relevant documents (if any) shall be submitted.

b) Investment projects managed by local governments:

- As for group-A projects, group-B projects and group-C key projects which have been approved by the Prime Minister and managed by local governments that request for supports from dedicated additional funding of central government budget that is given to local governments:

+ Written request for appraisal made by the Ministry of Planning and Investment;

+ Written request for appraisal made by people’s committees of central-affiliated cities and provinces;

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+ Reports on appraisal of investment guidelines proposal, sources of capital and capital balancing capacity made by competent appraisal councils (according to the echelons of investment capital management);

+ Written appraisal of sources of capital and capital balancing capacity made by departments of planning and investment;

+ The pre-feasibility study report if the project is classified in group A; the report on investment guidelines proposal if the project is classified in group B or group C;

+ As for the project whose total investment capital increases, initial investment decision and relevant documents (if any) shall be submitted.

- As for group-A, group-B and group-C investment projects which use the capital amount derived from funding for balancing local government budget:

+ Written request for appraisal of Report on investment guidelines proposal made by appraisal council, or unit in charge of appraisal, or department of planning and investment;

+ The pre-feasibility study report if the project is classified in group A; the report on investment guidelines proposal if the project is classified in group B or group C;

+ The Report on internal appraisal;

+ As for the project whose total investment capital increases, initial investment decision and relevant documents (if any) shall be submitted.

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Upon the receipt of the above-regulated documents, financial agencies shall send their written opinions (using forms 01-A and 01-B enclosed herein) to agencies in charge of appraising sources of capital and capital balancing capacity, including the following contents:

a) Investment projects managed by central ministries or regulatory agencies:

- The necessity of investment in the project; the conformity of investment project with approved strategic objectives and plans;

- The sufficiency of documents requesting for appraisal;

- Opinions about scale, estimate of total investment capital and execution progress;

- Opinions about sources of capital and capital balancing capacity;

- Other opinions (if any).

b) As for investment projects with capital derived from the funding for balancing local government budget and dedicated additional funding of central government budget that is given to local governments:

- The necessity of investment and the conformity of investment project with approved strategic objectives and plans;

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- The suitability of the investment project in terms of scope and subjects requesting for use of public investment capital;

- The suitability of the investment project for the source of investment capital;

- The capacity for allocating capital to programs or projects of total capital of medium-term investment plan of each sector, field and each program according to the order of priority (as for funding from state budget, it is necessary to consider the capital balancing capacity of each level of state budget, and dedicated additional funding from the superior budget to the inferior budget, consisting of: the funding for National target programs, the funding for target programs and other dedicated additional funding);

- Other opinions (if any).

Article 4. Inspection of allocation of investment capital

1. Contents of the allocation of annual investment capital

Investment projects shall be allotted with state funds as prescribed in the annual capital allocation plan upon their satisfaction of requirements as prescribed in the Law on public investment and the Government's Decree No. 77/2015/ND-CP dated September 10, 2015 on annual and medium-term public investment plan.

a) Investment projects managed by central ministries or regulatory agencies (hereinafter referred to Ministries):

Ministries shall, upon the authorization of the annual state budget-originated fund allocation plan by the Prime Minister or Minister of Planning and Investment, allocate investment capital to each project within their authority provided that the following requirements must be satisfied:

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- Projects whose investment procedures are carried out in appropriate manner as regulated. As for new construction projects, their investment decisions must be approved by competent authorities by October 31^st of the year preceding the planning year;

- Comply with authorized economic contents with regard to total investment, structure of domestic capital, structure of foreign capital and economic sector structure;

- Comply with the list of investment projects and the capital rate of each project decided by the Prime Minister or Minister of Planning and Investment.

b) As for investment projects with the capital derived from the funding for balancing local government budget and dedicated additional capital of central government budget that are given to local governments:

People’s committees at all levels shall, on the basis of the Resolution of people’s councils at relevant levels on the authorization of annual state budget-originated fund allocation plan, allocate investment capital to each project within their authority provided that the following requirements must be satisfied:

- Projects which are included in the list of investment projects and within the scope of total capital in the authorized medium-term public investment plan;

- Projects whose investment procedures are carried out in appropriate manner as regulated. As for new construction projects, their investment decisions must be approved by competent authorities by October 31^st of the year preceding the planning year;

- Comply with authorized economic contents with regard to total investment, structure of domestic capital, structure of foreign capital and economic sector structure;

- With regard to investment projects with funding from the central government budget, the allocation of investment capital to such project must, apart from the above-prescribed contents, comply with the list of investment projects and the capital rate of each project decided by the Prime Minister or Minister of Planning and Investment.

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d) Ministries and people’s committees at all levels shall, at the same time with the above-prescribed allocation of investment capital, allocate quota of detailed capital plan to main investors for execution.

dd) The detailed allocation of investment capital and the giving of state budget to projects must be completed before December 31^st of the year preceding the planning year.

e) Ministries and people’s committees of provinces or cities shall, upon the completion of the allocation of the investment capital plan, submit their investment capital plans to Ministry of Finance; People's committees at all levels shall send investment capital allocation plans to departments of finance and offices of finance and planning of provinces.

(Form of the investment capital allocation plan is stated in Annex No. 01 herein)

2. Documents enclosed with the investment capital allocation plan consist of:

a) For the project at the stage of investment preparation:

The written approval for the project investment guidelines granted by the competent authority.

b) For the project at the stage of investment implementation:

Decision on approving the investment in the project granted by the competent authority (or decision on approving economic - technical report, applicable to projects in which only economic - technical reports are established) if it is a new construction project, and decisions on amendments to the project (if any).

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Decision on approving the finalization of finished project granted by competent authority (if any).

3. Inspection of the allocation of investment capital

a) Investment projects managed by ministries:

Ministry of Finance shall, within 15 days from the receipt of investment capital allocation plans and enclosed documents submitted by relevant ministries, carry out the inspection of the allocation of investment capital according to contents stated in Clause 1 herein (using the Form No. 01-C enclosed with this Circular), send written opinions about the inspection of the investment capital allocation to each ministry, the state treasury for using as the basis for controlling the payment of investment capital, and Ministry of Planning and Investment for cooperation.

Ministries, and financial agencies and/or state treasuries shall, on the basis of written opinions about the inspection of the investment capital allocation sent by Ministry of Finance, input their investment capital plans for projects whose requirements for payment of investment capital have been satisfied into the Treasury and Budget Management Information System (briefly called as TABMIS) as regulated in the Circular No. 123/2014/TT-BTC dated August 27, 2014 of Ministry of Finance guiding the operation and application of the Treasury and Budget Management Information System (briefly called as TABMIS).

b) Investment projects managed by people’s committees at all levels:

As for the funding for balancing local government budget, dedicated additional capital of central government budget that are given to local governments and the funding for the National target programs: departments of finance and offices of finance and planning shall, within 15 days from the receipt of investment capital allocation plans submitted by people’s committees at all levels, carry out the inspection of the investment capital allocation according to contents stated in Clause 1 herein (using the Form No. 01-D enclosed with this Circular), send written opinions about the inspection of the investment capital allocation to people’s committees (of provinces or districts) for reporting, and planning and investment agencies for cooperation; and state treasuries (or provinces or districts) for controlling the payment of investment capital for projects whose requirements for payment of investment capital have been satisfied as regulated. If the project fails to meet requirements for payment, the people’s committee (of province or district) is requested to make the re-allocation of investment capital as regulated.

With regard to projects whose requirements for payment have been satisfied, state treasuries shall input investment capital plans into the Treasury and Budget Management Information System (briefly called as TABMIS) as regulated in the Circular No. 123/2014/TT-BTC dated August 27, 2014 of Ministry of Finance guiding the operation and application of the Treasury and Budget Management Information System (briefly called as TABMIS).

Section 2. PAYMENT OF INVESTMENT CAPITAL

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The State Treasuries shall control the payment of investment capital with funding from state budget.

Article 6. Account opening

1. Main investors are permitted to open accounts at the State Treasuries where are convenient for their transactions and conformable to the payment control by the State Treasuries.

2. The opening of accounts shall comply with regulations of Ministry of Finance on the opening and use of accounts at the State Treasuries.

3. The State Treasuries shall provide main investors with guidelines on the account opening for receiving payment of investment capital.

Article 7. Project-related legal documents which are only submitted once

Main investors shall submit the following documents to the State Treasuries where their accounts are opened in order to serve the management and control of payment of investment capital (main investors shall submit original documents or certified copies in one time only until the investment project is finished, except for the case where the supplement or modification of documents is required). Documents consist of:

1. For the project at the stage of investment preparation:

- The written approval for the project investment guidelines granted by the competent authority;

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- Decision on approving the section of contractors in conformity with the Law on bidding;

- Contracts signed by and between the main investor and contractors.

2. For the project at the stage of investment implementation:

- The investment decision granted by the competent authority and decisions on amendments to the investment and construction project (if any) (or the economic - technical report, applicable to the project in which only economic - technical report is established). With regard to new construction projects or projects whose total investment capital increases, the written appraisal of sources of capital and capital balancing capacity made by the planning and investment agencies and the financial agencies shall be enclosed as regulated by the Law on public investment.

With regard to new construction projects or projects whose total investment capital increases, the State Treasuries, where accounts are opened, shall compare contents of investment decisions to contents of the written appraisal of sources of capital and capital balancing capacity made by the planning and investment agencies and the financial agencies as regulated by the Law on public investment. In case the contents of investment decisions are inconsistent with the contents of the written appraisal of sources of capital and capital balancing capacity made by the planning and investment agencies and the financial agencies, the State Treasuries shall:

+ For investment projects with funding from state budget of central ministries or regulatory agencies, and investment projects with funding from dedicated additional funding which is given by central government budget to local governments, the State Treasuries, where payment accounts are opened, shall send reports to the State Treasuries of provinces or cities that shall submit summarized reports to the State Treasury for reporting to Ministry of Finance for consideration. At the same time the State Treasuries where payment accounts are opened shall inform main investors of such difference for reporting to the competent authorities that make investment decisions.

+ For investment projects with funding from state budget that is given for balancing local government budgets, the State Treasuries, where payment accounts are opened, shall send reports to the State Treasuries of provinces or cities that shall report to people’s committees of provinces or cities for considering and handling within their authority. Reports shall be sent to departments of planning and investment and departments of finance at the same time.

- Decision on approving the selection of contractors as regulated by the Law on bidding. In case the main investor itself implements the project, the written approval for self-implementation granted by the competent authority shall be submitted (if the self-implementation of project is not defined in the investment decision granted by the competent authority);

- Contracts made between the main investor and contractors or suppliers and enclosed documents, including: Appendixes, specific or general conditions relating to the advance or payment of a contract, amendments or supplements to contracts (if any). In case the main investor itself implements the project, letters of task assignment or internal assignment contracts shall be submitted.

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Article 8. Capital advance

1. Principle of capital advance:

a) The main investor shall pay advanced capital to contractors or suppliers of necessary works to perform contracts or other works without making contracts. The advanced capital rate, time of advance and recovery of advanced capital shall be unanimously agreed by the main investor and relevant contractors and specified in signed contracts as regulated.

b) The capital advance shall be made after the signed contract takes its effect. With regard to the construction contract, the site clearance plan must be included as agreed in the construction contract.

c) If the parties carry out an agreement on the advanced capital rate which is higher than the minimum advanced capital rate prescribed in Point a Clause 3 of this Article, the contract value in proportion to the advanced capital rate which is higher than the minimum advanced capital rate shall not be adjusted from the time of advance.

d) The main investor may, on the basis of demands for capital advance, may receive the advanced capital in one or several times for a contract provided that the sum of advanced capital shall not exceed the advanced capital rated prescribed in the contract and that regulated in Clause 3 of this Article. If the annual capital allocation plan fails to cover the advanced capital rate prescribed in the contract (or the approved estimate), the main investor may get the capital advance in the capital plan of the following year.

dd) The main investor shall, together with the relevant contractor, calculate the reasonable advance, use the advanced capital in an effective manner for proper purposes and subjects, and recover the advanced capital as regulated.

2. Documents of capital advance:

For getting the capital advance, the main investor must submit the following documents to the State Treasury:

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- Money remittance vouchers promulgated under regulations on accounting document system of the Ministry of Finance;

- Contractor’s guarantee of advance (the main investor shall send the copy certified by the main investor to the State Treasury) in the cases where the guarantee of advance must be carried out as regulated in Point a Clause 4 of this Article.

3. Advanced capital:

a) Minimum advanced capital:

- Consulting contracts:

15% of the contract value for a contract valued more than VND 10 billion;

20% of the contract value for a contract valued up to VND 10 billion.

- Construction contracts:

+ 20% of the contract value for a contract valued less than VND 10 billion;

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+ 10% of the contract value for a contract valued more than VND 50 billion.

- Technological equipment procurement contract, EC contract, EP contract, PC contract, EPC contract, turnkey contract and other construction contracts: 10% of the contract value.

b) The maximum advanced capital rate for items stated in Point a herein shall not exceed 50% of the contract value (or the approved estimate in case works are performed without making contracts). In special cases where the advance rate is higher than the maximum advanced capital rate, such advanced must be approved by the investment-deciding individual. If the investment is decided by the Prime Minister, such advance shall be decided by Minister or Chairperson of the provincial people’s committee.

c) Compensation, support and resettlement

- The advanced capital shall be conformable with the progress of the implementation of the compensation, support and resettlement. The maximum advanced capital shall not exceed the amount defined in the plan for the compensation, support and resettlement approved by the competent authority.

- If the main investor make direct payment of compensation, support and resettlement amounts, the main investor shall base on relevant documents to make payment to beneficiaries.

- If the payment is made by the organization in charge of the compensation, support and resettlement (the compensation, support and resettlement council, land fund development organization, enterprise, etc.): The said organization in charge of the compensation, support and resettlement shall open a deposit account at the State Treasury to receive the advanced capital transferred by the main investor for making the said payment.

d) Project management costs

The State Treasury shall, on the basis of the estimate of the project management costs in the planning year which is approved by the competent authority, pay advanced capital at the request of the main investor. The advanced capital must not exceed the estimate of the project management costs approved by the competent authority.

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4. Capital advance guarantee:

a) If the contract-based advanced capital is more than VND 01 billion, the guarantee is required:

- Before the State Treasury makes contract advance payment to the main investor in order to give advanced capital to relevant contractors or suppliers, the main investor must provide the State Treasury with the guarantee for advance payment for contracts signed with contractors or suppliers with the guaranteed value equivalent to the advanced amount.

- The value of the contract advance guarantee shall be deducted in proportion to the value of advanced capital that has been recovered through each payment made between the employer and the contractor. The main investor shall ensure and assume responsibility for the value of the advance guarantee in proportion to the balance of remaining advanced capital.

- The effective period of the contract advance guarantee must last until the main investor recover the advanced capital in full.

b) Cases where the capital advance guarantee is not required:

- The contract-based advanced capital is less than or equal to VND 01 billion. In this case, the main investor may, based on specific conditions, request the relevant contractor to provide with capital advance guarantee in conformity with contents stated in Point a Clause 4 of this Article for ensuring that the advanced capital shall be used in a secure and effective way, and bear responsibility for such request for the capital advance guarantee.

- Construction contracts in the form of self-implementation, including those performed by communities under target programs;

- Works performed without making contracts and compensation, support and resettlement affairs (except for the cases where the compensation, support and resettlement affairs require the construction of works).

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- The advanced capital shall be recovered through the payment of finished workload of the contract. The main investor shall carry out an agreement with the relevant contractor on the amount of each recovery stage which must be specified in the contract, and the recovery of advanced capital must be completed when the payment value of finished workload reaches 80% of the contract value.

- For the compensation, support and resettlement: After making payment to beneficiaries, the main investor shall collect relevant documents, carry out payment procedures and recover the advanced capital within 30 days from the day on which the payment is made to beneficiaries. The main investor should not wait for all households in the compensation, support and resettlement plan receiving payments in full to carry out procedures for recovery of advanced capital.

For the expenses for implementing the compensation, support and resettlement, the State Treasury shall carry out procedures for recovery of advanced capital on the basis of the annual finalization of expenses for implementing the compensation, support and resettlement approved by the competent authority.

- For the project management costs: Upon the completion of the workload, the main investor shall prepare and send the Valuation table of finished workload (certified through the main investor’s signature and seal) to the State Treasury for carrying out the procedures for recovery of advanced capital. The main investor must not send payment vouchers and procurement invoices to the State Treasury but the main investor must bear responsibility for the accuracy and legality of the finished workload and the value requested for payment according to the approved estimate.

Where the field-based or area-based project management board must manage many projects at the same time, the main investor shall, on the periodical basis of every 6 months and at the end of the planning year, allot project management costs (the finished workload according to the estimate) to each project and submit the report thereof to the State Treasury for carrying out the procedures for recovery of advanced capital.

6. Inspection of the implementation and recovery of advanced capital

- State Treasuries shall expedite main investors to comply with regulations on the recovery of advanced capital, and cooperate with main investors to inspect the advanced capital for recovering the amounts unused or misused. The State Treasury shall inspect and ensure that the recovery of the entire advanced capital shall be finished the payment value of finished workload reaches 80% of the contract value.

- Quarterly, main investors shall send reports on the evaluation of the implementation of the capital advance and the recovery of advanced capital to the State Treasuries and their supervisory agencies. The implementation progress and the recovery of advanced capital must be specified in the report.

- Quarterly, the State Treasuries shall send reports on the evaluation of the implementation of the capital advance and the recovery of advanced capital by relevant ministries, regulatory agencies and local governments to the financial agencies at the same level. The classification of balances of advanced capital in each period must be specified in the report. With regard to projects managed by ministries or regulatory agencies, Ministry of Finance shall send written requests to relevant ministries or regulatory agencies for taking measures against unrecovered balance of advanced capital. With regard to projects managed by people’s committees at all levels, departments of finances or offices of finance and planning shall send reports people’s committees at same level to take measures against unrecovered balance of advanced capital.

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- For the compensation, support and resettlement: over 03 months from the time on which the capital advance is given, if the advanced capital is not used to make payment to relevant beneficiaries, the main investor shall lead and cooperate with the State Treasury to request the organization in charge of the compensation, support and resettlement to remit the entire advanced capital to the deposit account of the main investor, which is opened at the State Treasury, for facilitating the control of payment and the recovery of advanced capital. After one year from the date on which the advanced capital is remitted to the main investor’s account, if the payment to beneficiaries is still not carried out, the main investor shall return the entire advanced capital to state budget.

If the main investor fails to carry out procedures for making payment to the state budget, the State Treasury shall extract money from the main investor's deposit account to transfer to the state budget, reduce the capital amount that has paid in advanced to the project and inform the main investor of such transfer.

Article 9. Payment for finished workload

1. For the works performed through the construction contract:

a) Principle of payment:

The payment for contract must be conformable with the type of contract, the contract price and conditions stated in the contract. The number of payment, payment period, payment time, time-limit for payment, documents and conditions of payment must be specified in the contract. The main investor must comply with requirements for application of contract prices in compliance with prevailing regulations of the government.

- For the lump sum contract:

The payment shall be made on percentage of the contract price or the construction works price, work items or workload in proportion to payment periods which have been agreed by the parties and specified in the relevant contract. The certification of finished workload is not required when the payment is made.

- For the fixed unit price contract:

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- For the adjustable unit price contract:

The payment shall be made on the basis of the actually finished workload (including increased or reduced workload, if any), which has been checked and accepted in each payment, and the unit price in the contract or the adjusted unit price as agreed in the contract.

- For the time-based contract:

+ Expenses for experts’ work are determined by multiplying the expert’s pay rate and relevant expenses as agreed in the contract by involved parties by actually accepted working period (on a monthly, weekly, daily and hourly basis).

+ Expenses apart from the expenses for experts’ work shall be paid according to provisions of the contract.

- For the combined-price contract:

The payment shall be made in conformity with types of contract as prescribed in said points herein.

- The payment of additional workload (out of the contract) whose unit price is not defined in the contract shall be made according to additional agreements made by the involved parties before such works are performed and in accordance with regulations of relevant laws.

- Amendments to the contract shall be carried out in conformity with the Government's Decrees on contract and prevailing Circulars on guidelines thereof.

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When the finished workload has been accepted under the payment period and payment conditions in the contract, the main investor shall prepare and send payment documents to the State Treasury. Payment documents consist of:

- The written record on acceptance of contract-based finished workload, enclosed with the valuation table of contract-based finished workload for payment with certification of the representative of the employer and the representative of the contractor (according to Annex No. 03.a herein).

If the workload generates out of the signed contract, the main investor shall send the written record on acceptance of the generated workload, enclosed with the valuation table of the generated workload for payment with certification of the representative of the employer and the representative of the contractor (according to Annex No. 04 herein).

- The written request for payment of investment capital - using the form stated in Annex No. 05 herein.

- Money remittance vouchers promulgated under regulations on accounting document system of the Ministry of Finance.

2. For the works performed not through the construction contract:

a) The payment for the project's works performed not through the construction contract (consisting of: certain project management works directly performed by the main investor, consultancy works which are self-performed as permitted, etc.) shall be made on the basis of:

The valuation table of finished workload (with the main investor's signature and seal). The main investor must not send payment vouchers and procurement invoices to the State Treasury but the main investor must bear responsibility for the accuracy and legality of the finished workload and the value requested for payment according to the approved estimate in conformity with the nature of each type of works.

b) Payment documents consist of:

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- The estimate for each work approved by the competent authority;

- The written request for payment of investment capital;

- Money remittance vouchers.

c) Payment documents for other cases

- The payment for compensation, support and resettlement amounts shall consist of: The valuation table of the performed compensation, support and resettlement workload (according to Annex No. 03.b herein); Contracts and records on house delivery (if the housing purchase is made for relocation and site clearance); The compensation, support and resettlement plan approved by the competent authority; The written request for payment of investment capital; Money remittance vouchers.

The State Treasury shall make payment for expenses for implementing the compensation, support and resettlement on the basis of the estimate of expenses for implementing the compensation, support and resettlement approved by the competent authority; the valuation table of finished workload; the written request for payment of investment capital; and money remittance vouchers.

- If the compensation, support and resettlement require the construction works carried out (including the construction of houses for relocation and site clearance), the capital advance and payment shall be performed in accordance with regulations on those of a construction project or contract.

- If the finalization of a finished project has been approved by the competent authority but the payment of capital in full according to the value approved in the finalization, the State Treasury shall control the payment of investment capital for the project on the basis of the decision on approving the finalization of the finished project made by the competent authority and the project's capital allocation plan during the year. Payment documents consist of: Decision on approving the finalization of finished project, enclosed with the report on the finalization of finished project; the written request for payment of investment capital; and money remittance vouchers.

3. The State Treasury’s principle for control of payment:

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b) The capital amount paid to each type of works, work item, or each work shall not exceed the approved estimate in case of no-bid contracts or self-implementation; total capital amount paid to the project shall not exceed total investment approved. The capital amount paid to the project during the year (including the advanced capital and amount paid for finished workload) shall not exceed the amount allotted to the project as defined in the capital allocation plan of the whole year. Accumulation of the capital amount paid to the project shall not exceed total amount stated in the authorized medium-term public investment plan.

4. For certain especially important projects which require policies on capital advance and payment other than provisions stated above, Ministry of Finance shall provide specific guidance documents upon the approval from competent authorities.

Article 10. Management, payment, recovery and finalization of advanced funding from next year’s budget estimate

1. The advanced funding from next year’s budget estimate shall comply with regulations in Clause 3 Article 57 of the Law on state budget No. 01/2002/QH11 dated December 16, 2002 and Article 61 of the Government’s Decree No. 60/2003/ND-CP dated June 06, 2003 detailing and guiding the implementation of the Law on state budget and Article 45 of the Government’s Decree No. 77/2015/ND-CP dated September 10, 2015 on the annual and medium-term public investment plan.

2. Main investors are permitted to get advanced capital from next year’s capital allocation plan to implement projects with funding from state budget which have been approved by the competent authorities under the 5-year medium-term public investment plan. The advanced capital of each project shall not exceed total capital amount allotted to such project as stated in the 5-year medium-term public investment plan.

3. After the capital advance is approved by competent authorities, ministries, regulatory agencies and local governments shall allocate the advanced capital to projects according to the list of authorized investment projects. Ministry of Finance shall inform relevant ministries, regulatory agencies and local governments of the list of investment projects, total advanced capital, sources of advanced capital, the advance and recovery year, and send notice of the same to the State Treasury for making payment for relevant projects. In case ministries, regulatory agencies and local governments fail to allocate advanced capital in conformity with the list of investment projects and the advanced capital rate for each project as announced by Ministry of Finance, the State Treasury shall suspend the payment and report to Ministry of Finance for consideration.

4. Payment period: comply with the period for paying investment capital defined in the annual plan. In some special cases, the payment period shall comply with decision by Prime Minister. When the payment period expires, the State Treasury shall carry out procedures for terminating the allocation of unused advanced funding.

5. Capital recovery: Ministries, regulatory agencies and local governments shall arrange capital plan for projects in the next year’s budget estimate for returning advanced capital. With regard to the funding from the central government budget, which is managed by ministries and regulatory agencies, Ministry of Finance shall inspect the allocation of investment capital in the annual plan and inform the recovery of advanced capital according to the actually disbursed amount of advanced capital. The maximum recovered amount is equal to the advanced capital. In case Ministries do not recover or fail to recover sufficient advanced amounts as prescribed in the decision on authorization of annual plan by the Prime Minister, Ministry of Finance shall send written notice to relevant Ministry to make the recovery of advanced capital as regulated. With regard to funding from local government budgets and dedicated additional funding from the superior budget to the inferior budget, if people’s committees at all levels do not recover or fail to recover sufficient advanced amounts as regulated, departments of finance or offices of finance and planning shall inform relevant people’s committees to make the recovery of advanced capital as regulated.

6. Capital finalization: The time limit for capital finalization is in accordance with that defined in the capital allocation plan for recovery. Where the project the advanced capital of which is recovered under a period of some years, the recovered capital of any annual plan shall be finalized in the budget year of that year, and the capital which has been paid but the recovery of which is not stated in the capital allocation plan for recovery shall be transferred to following years for finalization in conformity with the capital recovery plan.

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1. Period of capital advance:

The capital advance shall be carried out by December 31^st of the planning year according to the annual capital allocation plan arranged for relevant project (except for the cases where the advanced must be made for implementing compensation, support and resettlement affairs, the capital advance shall be carried out by the end of January 31^st of the following year).

2. Period of payment for finished workload:

The project’s annual capital allocation plan shall only include the payment for finished workload that has been accepted by December 31^st of the planning year. The period of payment for finished workload is by the end of January 31^st of the following year (in which, the payment for recovery of advanced capital is included).

3. In cases where the period for implementing the project and payment period must be extended to the following year, the approval by competent authorities is required:

a) For funding from the central government budget that is given to central-affiliated ministries and regulatory agencies, and dedicated additional funding that is given by the central government budget to local governments, the extension of period for implementing the project and payment period to the following year shall comply with regulations in Point a Clause 3 Article 46 of the Government’s Decree No. 77/2015/ND-CP dated September 10, 2015 on the annual and medium-term public investment plan.

b) For the investment capital derived from funding for balancing local government budgets, the extension of period for implementing the project and payment period to the following year shall comply with regulations in Clause 2 Article 46 of the Government’s Decree No. 77/2015/ND-CP dated September 10, 2015 on the annual and medium-term public investment plan.

4. The time limit for control of payment of capital by the State Treasury: Within 07 working days from the receipt of valid payment documents submitted by the main investor, the State Treasury shall, on the basis of the contract (or the approved estimate if works are performed not through contracts) and the amount which the main investor requested for payment, control and make payment for project, and recover the advanced capital as regulated.

Section 3. ADJUSTMENT OF INVESTMENT CAPITAL PLAN

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1. Grounds for the adjustment of investment capital plan:

The adjustment of investment capital plan with funding from state budget shall comply with regulations in the Law on public investment and the Government's Decree No. 77/2015/ND-CP dated September 10, 2015 on annual and medium-term public investment plan.

2. Principles:

In order to ensure the implementation of projects in conformity with planned objectives and limiting the extension of implementation period to the following year, ministries and people’s committees at all levels shall, on the basis of actual conditions, review and report the progress of implementation and investment objectives of projects in the year to the competent authorities to adjust the investment capital plan or transfer capital from the projects which cannot be implemented to the qualified projects in the planning year provided that the adjustment shall not exceed the total capital allotted to each project as prescribed in the medium-term public investment plan approved by the competent authorities.

Before sending the adjusted investment capital plan of each project, ministries and people’s committees at all levels shall require the main investor to confirm the amounts paid up to the time of adjustment and contact the State Treasury to confirm the capital of annual plan paid for the project and the unused capital due to failure of implementation, and ensure the amount in the adjusted plan of the project shall not be lower than the capital amount which has been paid by the State Treasury. Ministries and people’s committees at all levels shall take responsibility for the reimbursed figures and the amount in the adjusted capital plan.

3. Adjustment implementation: Ministries and people’s committees at all levels shall, upon the compliance with the above-mentioned principles, send the adjusted investment capital plan of each project to Ministry of Planning and Investment and Ministry of Finance (for investment projects with funding from central government budget and dedicated additional funding that is given by the central government budget to local government budgets), or the agency of planning and investment, and financial agency (for investment projects with funding from local government budgets). Authorities competent to approve the adjustment of investment capital plan with each source of capital shall be regulated in the Government's Decree No. 77/2015/ND-CP dated September 10, 2015 on annual and medium-term public investment plan and guidance documents granted by Ministry of Planning and Investment.

4. After the adjustment of investment capital plan is approved by the competent authorities, ministries and people’s committees at all levels shall send official dispatches on the capital allocation according to the adjusted investment capital plan to agencies of finance and planning of the same level. The inspection of the allocation of adjusted investment capital shall conform to Article 4 of this Circular.

(Form of the adjusted investment capital allocation plan is stated in Annex No. 02 herein)

Section 4. REPORTING, INSPECTION AND FINALIZATION

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1. Main investors, ministries and people’s committees of provinces shall comply with regulations in the Circular No. 99/2013/TT-BTC dated July 26, 2013 of Ministry of Finance on policies and forms of reports on the implementation of capital construction and investment capital plan with funding from state budget and capital from Government bonds.

2. State Treasury:

- Implement regulations on reporting as regulated by Ministry of Finance.

- The State Treasury shall, at the end of the planning year, summarize figures of investment capital paid and submit reports thereof to the financial agency at the same level in accordance with regulations on state budget statements. The State Treasury shall certify the amount paid during the year and the accumulation of amounts paid from the commencement to the end of the state budget year for each project formulated by the main investor.

Article 14. Inspection

1. The main investor shall inspect the implementation of the relevant project according to assigned contents.

2. Ministries, provincial people’s committees and financial agencies shall periodically or irregularly inspect the main investors and contractors involved in projects concerning the use of advanced capital and capital paid for finished workload, and the compliance with the Government’s policies and regulations on finance and development investment.

3. Financial agencies at all levels shall periodically or irregularly inspect the State Treasury on the compliance with regulations on payment of investment capital.

4. The State Treasury shall carry out the inspection within the ambit of its functions and tasks.

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The annual finalization of investment capital and the final statement of investment capital of finished project shall comply with the Ministry of Finance’s Circulars on policies on investment capital statements.

Section 5. RESPONSIBILITIES AND RIGHTS OF INVOLVED AGENCIES

Article 16. Main investors

1. Fulfill assigned functions and tasks as regulated. Comply with regulations of the laws on financial management in investment.

2. Carry out the acceptance of finished workload, prepare payment documents and request for payment for contractors in conformity with payment period stated in the contract.

3. Bear responsibility before the law and the competent individual for the selection of contractors as regulated by the Law on bidding and relevant guidance documents; bear responsibility for the accuracy of the finished workload, unit price and value requested for payment; ensure the legality of figures and documents submitted to the State Treasury and competent state agencies.

4. Submit reports to investment-deciding agency and relevant state agencies in a timely and sufficient manner as regulated; provide sufficient documents as required to the State Treasury and financial agencies to serve the management and payment of capital; bear the inspection of financial agencies and the investment-deciding agency of the use of investment capital and the compliance with state regulations on finance in investment.

5. Inspect the implementation of capital advance and recovery of advanced capital from contractors in a regular basis. The inspection must be carried out before, during and after the payment of advanced capital to contractors. Quarterly, main investors shall take the prime responsibility and coordinate with the State Treasuries to prepare reports on the implementation of the capital advance and the recovery of advanced capital.

6. Perform the accounting under regulations on accounting of investor unit and the finalization of investment capital under current regulations. Upon the end of the planning year, prepare and send statistical table for payment of investment capital in the year to the State Treasuries where main investors carry out their transactions for confirmation by February 10^th of the next year (using the form stated in Annex No. 06 herein).

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Article 17. Ministries and people’s committees of provinces and districts

1. Guide, inspect and expedite main investors, within their authority, to implement investment plans, receive and use the investment capital for proper purposes and in conformity with the government’s policies.

2. Within the ambit of their authority, bear responsibility before the Government and the law for their decisions.

Article 18. Financial agencies at all levels

1. Comply with current regulations on reporting and finalization of investment capital.

2. Cooperate with competent authorities to instruct and inspect the main investors, State Treasuries and contractors implementing projects for the compliance with policies on finance in investment, management and use of investment capital, payment of investment capital in order to prepare measures against violations, make decisions on recovery of misused amounts.

3. Request the State Treasuries and main investors to provide necessary documents and information to serve the state management of finance in investment, including documents for appraising the investment projects and arranging annual investment capital plans, reports on the implementation of plans and investment capital in conformity with policies on reporting information, and documents for verifying the investment capital statements as regulated.

Article 19. State Treasuries

1. Provide main investors with guidance on the account opening for receiving payment of investment capital.

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3. Promulgate rules for payment of investment capital for implementing consistently in the system of State Treasuries. Organize the control and payment of investment capital in conformity with professional procedures, make payment in a timely and sufficient manner in order to facilitate main investors provided that administrative procedures must be simple and the state investment capital must be properly managed.

4. Give written opinions to main investors about reduced payment or payment refusal, and respond to main investors’ queries relating to the capital payment.

5. The State Treasuries shall control the payment based on the documents provided by main investors and under the prescribed payment principles. The State Treasuries shall not take responsibility for the form of selecting contractors as well as the accuracy of unit price, workload and value requested for payment. If a decision made by the competent authority is discovered to be contrary to current laws, the State Treasury shall send request for consideration and suggestions thereof. Over the prescribed time limit, if the competent authority does not respond or fails to give an appropriate response, the State Treasury shall report to the competent authority at higher level and financial agency for consideration.

6. Regularly urge main investors to strictly comply with regulations on capital advance and recovery of advanced capital; coordinate with main investors to inspect the advanced capital for recovery of unused or misused advanced amounts in a proper manner.

7. Expedite main investors to definitively pay debts before projects are finalized and accounts are settled. The State Treasuries shall send annual reports to financial agencies on the settlement of accounts of projects for preparing proper measures for implementation.

8. Implement the policies on reporting information and finalization of the use of investment capital as prescribed.

9. Require main investors to provide documents and relevant information to serve the control of capital payment.

10. The State Treasuries shall carry out the inspection in accordance with current regulations. The State Treasuries may suspend the payment of investment capital or coordinate with main investors to recover the misused capital or the capital which is used in contrary to the Government’s policies on financial management, and submit reports thereof to Ministry of Finance.

11. Have no right to participate in the acceptance boards of works or projects.

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13. Take responsibility before the Minister of Finance and the law for the control of payment of investment capital with funding from state budget.

Chapter III

IMPLEMENTATION

Article 20. Transitional provision

1. Contents relating to the advance and finalization of contracts shall comply with transitional regulations in Article 53 of the Government’s Decree No. 37/2015/ND-CP dated April 22, 2015 on detailed regulations on construction contracts and Ministry of Finance’s guidance documents.

2. Regulations on documents of advance and payment of investment capital with funding from state budgets promulgated before the effective date of this Circular shall comply with regulations of the Circular No. 86/2011/TT-BTC dated June 17, 2011 stipulating payment and management of investment capital and administrative funds with investment nature of state budget and legislative documents promulgated before the effective date of this Circular.

Article 21. Implementation

1. This Circular takes effect from March 05, 2015. This Circular supersedes regulations on management and payment of investment capital with funding from state budget in the Circular No. 86/2011/TT-BTC dated June 17, 2011 stipulating payment and management of investment capital and administrative funds with investment nature of state budget.

2. During the implementation of this Circular, if any legislative documents that are referred to apply to this Circular are amended, supplemented or superseded, the new ones shall apply.

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PP MINISTER
DEPUTY MINISTER




Huynh Quang Hai

SYSTEM OF FORMS

(Enclosed to the Circular No. 08/2016/TT-BTC dated January 18, 2016 of Ministry of Finance promulgating regulations on the management and payment of investment capital with funding from state budget)  

No.

Number of annex

Name of the form/annex

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Form No. 1-A

Form of written appraisal of sources of capital and capital balancing capacity made by Ministry of Finance with regard to projects managed by central government-affiliated ministries and regulatory agencies.

2

Form No. 1-B

Form of written appraisal of sources of capital and capital balancing capacity made by financial agencies with regard to projects managed by local governments.

3

Form No. 1-C

Form of written inspection of allocation of investment capital plans made by Ministry of Finance with regard to projects managed by central government-affiliated ministries and regulatory agencies.

4

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Form of written inspection of allocation of investment capital plans made by Departments of Finance/ Office of Finance - Planning with regard to projects managed by local governments.

5

Annex No. 01

Investment capital plan with funding from state budget in year….

6

Annex No. 02

Adjusted investment capital plan with funding from state budget in year….

7

Annex No. 03.a

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Annex No. 03.b

Valuation table of performed compensation, support and resettlement workload.

8

Annex No. 04

Valuation table of workload generated out of contract for payment.

9

Annex No. 05

Request for payment of investment capital

10

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Statistical table for payment of investment capital in year....

FORM NO. 01-A

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:               /……..
Re: Appraisal of sources of capital and capital balancing capacity of the project……

... ... ...[place], ... ... ... ...[date]

To: Ministry of Planning and Investment

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1. For the necessity of investment in the project; the conformity with approved strategic objectives and plans;

2. For documents of investment guidelines proposal:

Consider the sufficiency of documents of investment guidelines proposal in comparison with regulations of the Law on public investment and guidance documents;

3. For scale, estimate of total investment capital and implementation progress;

3.1. Determine the suitability of scale and total investment capital in comparison with regulations of the state laws on construction and investment and guidance documents.

3.2. Determine the suitability of the implementation progress in comparison with actual conditions and capacity for mobilizing resources according to the order of priority in order to ensure the effective investment.  

4. For sources of capital and capital balancing capacity:

4.1. Determine the suitability of proposed sources of capital in comparison with current regulations on the preparation of medium-term public investment plan in each period; Whether the project's capital is used in conformity with subjects of area-based or sector-based investment with funding from state budget or not.

4.2. Determine the capacity for balancing sources of funding from state budget for implementing projects in the medium-term public investment plan; the suitability of lawful sources of capital other than funding from state budget for ensuring the feasibility.

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Ministry of Planning and Investment is requested to consider and summarize above opinions./.

CC:
- As above;
- Ministry/regulatory agency
- On file: …..

PP MINISTER
DEPUTY MINISTER
(signature & seal)

FORM NO. 01-B

APPRAISAL AGENCY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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………..[place], on.……………….[date]

To: The agency in charge of appraising sources of capital and capital balancing capacity

In response to the letter No…….dated..........of (name of the Agency in charge of the appraisal) with regard to...............; the financial agency (Ministry of Finance, Department of Finance or Office of Finance - Planning) have the following opinions:

1. For the investment guidelines proposal:

1.1. Consider and state opinions about the necessity of investment in the project; the conformity with the approved plan.

1.2. Consider the suitability of the project for opinions of people’s councils or standing boards of people’s councils.

1.3. The adherence of the investment project to current regulations on investment procedures and internal appraisal;

2. For the scope and subject using the capital:

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2.2. Determine the project belongs to which sector, area and program for allocating capital as regulated.

3. For investment costs and the main investor: Determine whether the project is established in conformity with regulations of the state laws on construction and guidance documents.

4. For sources of capital and total capital:

4.1. For sources of capital: the suitability of the project for proposed sources of investment capital; the suitability of the project with regard to the subject eligible for support from the central government budget or guarantee by funding from local government budget according to levels of state budget.

4.2. For the total capital: based on current regulations to determine the maximum capital amount which may be allotted to the project and period of capital allocation.

5. Other opinions (if any).

……..(name of the agency in charge of the appraisal) is requested to consider and summarize the above opinions./.

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HEAD OF THE APPRAISAL AGENCY
(signature, specify full name and affix the seal)

FORM NO. 01-C

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:      /
Re: inspection of allocation of investment capital plan with funding from state budget in year......

………..[place], on.……………….[date]

To: Ministry/ Regulatory agency………………..

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1. Investment projects whose investment procedures have been carried out in proper manner and requirements for payment of investment capital have been satisfied in conformity with Decision No…………..dated………..of Prime Minister on………………… and Decision No……………….dated…………..of Minister of Planning and Investment on…………..; (attached list of investment projects).

In which, the arrangement of plan for recovery of advanced capital and settlement of capital construction debts of ministries, regulatory agencies and local governments are conformable with decision on arrangement of plan for recovery of advanced capital by the competent authorities, the State Treasuries recover the advanced capital according to the actually disbursed amount until the end of prescribed period and pay capital construction debts in accordance with current regulations.  

The State Treasuries are requested to carry out the control and make payment for the above-mentioned projects in compliance with current state regulations.

2. Investment projects whose investment procedures have been not carried out in proper manner and requirements for payment of investment capital have been not satisfied (attached list of investment projects). In which:

- Fail to allocate to proper subject: (be not in conformity with program, sector, etc.)

- Fail to carry out sufficient investment procedures; fail to make detailed allocation according to state budget entries; fail to make detailed allocation to component projects (ODA or funding from target program)….

Ministries/regulatory agencies….. are requested to carry out the allocation in conformity with current regulations.

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PP MINISTER
DEPUTY MINISTER
(signature & seal)

FORM NO. 01-D

DEPARTMENT OF FINANCE (OFFICE OF FINANCE - PLANNING)
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:          /
Re: inspection of allocation of investment capital plan with funding from state budget in year....

…………[place], on……………………[date]

To: People’s Committee……

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1. Investment projects whose investment procedures have been not carried out in proper manner and requirements for payment of investment capital have been not satisfied (attached list of investment projects).  

When carrying out the inspection, it should pay attention to the following matters:

- Projects with funding from central government budget must be in conformity with the said decisions on authorization for implementing annual investment capital plan by Prime Minister and Minister of Planning and Investment;

The arrangement of plan for recovery of advanced capital and settlement of capital construction debts of regulatory agencies and local governments are conformable with decision on arrangement of plan for recovery of advanced capital by the competent authorities, the State Treasuries recover the advanced capital according to the actually disbursed amount until the end of prescribed period and pay capital construction debts in accordance with current regulations. 

The State Treasuries are requested to carry out the control and make payment for the above-mentioned projects in compliance with current state regulations.

2. Investment projects whose investment procedures have been not carried out in proper manner and requirements for payment of investment capital have been not satisfied (attached list of investment projects). In which:

- Fail to allocate to proper subject: (be not in conformity with program, sector, etc.)

- Fail to carry out sufficient investment procedures; fail to make detailed allocation according to state budget entries; fail to make detailed allocation to component projects (ODA or funding from target program)….

- The People’s Committee of……. is requested to direct functional units to complete the allocation of investment capital as regulated./.

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CC:
- As above;
- Financial agency at higher level;
- State Treasury (for implementation);
- Ministry of Planning and Investment;
- On file: …..

HEAD OF UNIT
(Signature and seal)

MINISTRY/ REGULATORY AGENCY…… (THE PEOPLE’S COMMITTEE OF PROVINCE, CITY….)

Annex No. 01

INVESTMENT CAPITAL PLAN WITH FUNDING FROM STATE BUDGET IN YEAR….

(Promulgated under the Circular No. 08/2016/TT-BTC dated January 18, 2016 of Ministry of Finance)

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No.

Contents

Construction  location

Agency where the project’s account is opened (specify district)

Main investor

Code of the investment project

Economic sector’s code (type, item)

  Design capacity

Time of starting the construction and time of finishing the project

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Medium-term public investment capital plan during 20... - 20...

  Capital amount paid from the commencement till the end of the previous planning year

Investment capital plan in year….

Notes

Number, date

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Total

In which, funding from state budget

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In which:

Recovery of advanced capital

Payment of capital construction debts

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1

2

3

4

5

6

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8

9

10

11

12

13

14

15

16

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18

Total

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  Domestic capital

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  Foreign capital

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