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THE NATIONAL
ASSEMBLY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 83/2015/QH13
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Hanoi, June 25,
2015
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LAW
ON
STATE BUDGET
Pursuant to Constitution of Socialist Republic
of Vietnam;
The National Assembly promulgates the Law on
State budget.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law deals with the planning, implementation,
audit, statement, and supervision of state budget; responsibilities and
entitlements of agencies, organizations, units, and individuals relevant to
state budget.
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1. Regulatory agencies, political organizations,
and socio-political organizations.
2. Socio-political-professional organizations,
social organizations, socio-professional organizations supported by state
budget under the tasks given by the State.
3. Public service agencies.
4. Other organizations and individuals relevant to
state budget.
Article 3. Application of law
1. The planning, implementation, audit, statement,
and supervision of state budget must comply with this Law and relevant
regulations of law.
2. In case regulations of an international
agreement to which the Socialist Republic of Vietnam is a signatory is contrary
to this Law, regulations of such international agreement shall apply.
Article 4. Interpretation of
terms
In this Law, the terms below are construed as
follows:
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2. Commitment to give state budget estimate
means the acceptance by a competent authority to give budget estimate of
particular program, project, or task in the next year(s).
3. Expenditure on national reserve means an
obligatory expenditure of state budget on purchase of goods for reserve as
prescribed by regulations of law on national reserve.
4. Expenditure on development investment means
an obligatory expenditure of state budget which includes expenditure on
investment in fundamental construction and other investments as prescribed by
law.
5. Expenditure on investment in fundamental
construction means an obligatory expenditure of state budget on execution
of socio-economic infrastructure programs/projects and programs/projects
serving socio-economic development.
6. Recurrent expenditures are obligatory
expenditures of the state budget on maintenance of operation of the State
apparatus, political organizations, socio-political organizations, support for
operation of other organizations, and performance of regular tasks of the State
in terms of socio-economic development and assurance of national defense and
security.
7. Expenditure on debt repayment means an
obligatory expenditure on repayment of due debts including principal, interest,
fees and other costs of the loaning process.
8. State budget reserve means an entry of
the unallocated budget expenditure estimate which is decided by corresponding
agencies in charge of the budget.
9. Budget estimate unit level I means a unit
that is given budget estimate by the Prime Minister or the People’s Committee
according to budget estimates.
10. Budget estimate unit means an organization
or unit that is given budget estimate by a competent authority according to
budget estimates.
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12. Budget surplus means the positive
difference between the total budget revenue and total budget expenditure at the
end of the budget year.
13. Local government budget means state
budget revenues that a local government may use, additional funding from central
government budget to the local government budget, and state budget expenditures
within the liabilities of the local government.
14. State budget means all the expenditures
and revenues of foreign that are estimated and realized over a certain period
of time decided by competent authorities in order to perform the functions and
tasks of the State.
15. Central government budget means state
budget revenues that are given to the central regulatory agencies and state
budget expenditures within the liabilities of central regulatory agencies.
16. Budget management decentralization means
determination of scope, responsibility, and entitlements of various levels of
authorities and budget estimate units to state budget management that suit
socio-economic management decentralization.
17. Financial reserve fund means a fund of
the State derived from state budget and other financial sources prescribed by
Law.
18. State budget fund means the entire
amount of money of the State, including loans on the account of various levels
of state budget at a particular point of time.
19. Off-budget financial fund means a fund
established by a competent authority and independent from state budget; its
revenues and obligatory expenditures are meant to fulfill certain tasks prescribed
by law.
20. Additional funding for balancing budget
means the additional funding provided by the budget of a superior agency to
budget of an inferior agency in order for it to balance its budget and fulfill
its tasks.
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22. Checked estimate of state budget revenue and
expenditure means the amount of state budget expenditure and revenue
notified by competent authorities to various levels of state budget, agencies,
organizations and units as the basis for making annual state budget estimates
and 3-year state budget – finance plans.
23. Local government budget stability period means
the period over which the ratio (%) of revenues between various levels of state
budget to additional funding for budget balance from superior budgets to
inferior budgets is stable for 05 years, which coincide with the 5-year
socio-economic development plan, or under a decision of the National Assembly.
24. Ratio (%) of revenue distribution between
various levels of state budget means the ratio (%) of state budget revenue
given to a budget may retain to the total revenues distributed among various
levels of state budget.
Article 5. Scope of state
budget
1. State budget revenues include:
a) All revenues from taxes and fees;
b) All revenues from fees for services provided by
regulatory agencies; fees for service provided by public service agencies and
state-owned enterprises that are transferred to state budget as prescribed by
law;
c) Grant aid provided by governments of other
countries, overseas organizations and individuals for Vietnam’s government and
local governments of Vietnam;
dd) Other revenues prescribed by law.
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a) Expenditure on development investment;
b) Expenditure on national reserve;
c) Recurrent expenditures;
d) Payment of loan interest;
dd) Provision of aid;
e) Other expenditures prescribed by law.
3. The State budget deficit.
4. Total loan of state budget, including loans to
cover deficit and repayment of debt principal of state budget.
Article 6. State budget system
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2. A local government budget consists of budgets of
local authorities at various levels.
Article 7. Rules for state
budget balancing
1. Revenues from taxes, fees, charges, and other
revenues must be transferred to state budget balance without association with
any particular obligatory expenditure. If revenue must be associated with a
particular obligatory expenditure, such expenditure shall be covered by the
corresponding revenue in the budget estimate. The establishment of policies on
collection of budget revenues must ensure midterm and long-term balance of
budget as well as adherence to international integration agreements.
2. State budget is considered balanced if total
revenue from taxes, fees, and charges is higher than total recurrent expenditure
and the saving for development investment is increasing; If budget deficit
still exist, the amount of deficit must be smaller than the expenditure on
development investment in order to aim for balanced budget. The government
shall propose special cases to the National Assembly for consideration. Budget
surplus, if any, shall be sued to repay principal and interest of loans taken
by the state.
3. Loans for covering the State budget deficit may
only be used for development investment, not recurrent expenditures.
4. Central government budget deficit shall be
covered by the following sources:
a) Domestic loans from issuance of Government bonds
and other domestic loans prescribed by law;
b) Foreign loans granted by governments of other
countries, international organizations, issuance of Government bonds to
international market, not including on-lend loans.
5. Local government budget deficit:
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b) Local government budget deficit shall be covered
by domestic loans from issuance of Government bonds, on-lending loans from the
government, and other domestic loans prescribed by law;
c) Local government budget deficit shall be
aggregated with the State budget deficit and decided by the National Assembly.
The government shall set out conditions for local government budget deficit in
order to ensure solvency of local governments and suit the total state budget
deficit.
6. Loan balance of local government budgets
a) Loan balance of budgets of Hanoi and Ho Chi Minh
City must not exceed 60% of the local government budget revenue they may
retain;
b) In the administrative divisions permitted to
retain an amount of revenue higher than recurrent expenditure of the local
government budgets, loan balance must not exceed 30% of the amount retained;
c) In the administrative divisions permitted to
retain an amount of revenue not exceeding recurrent expenditure of the local
government budgets, loan balance must not exceed 20% of the amount retained.
Article 8. Rules for state
budget management
1. State budget shall be managed in a uniform,
democratic, efficient, prudent, transparent, and fair manner with
decentralization of management, associated with entitlements and
responsibilities of regulatory agencies at various levels.
2. All budget expenditures and revenues must be
estimated and aggregated with state budget.
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4. Budget expenditures may only be realized after
the budget estimate is approved by a competent authority; the standard, and
expenditure limits imposed by competent authorities must be complied with.
State budgets at various levels, budget estimate units, budget-using units must
not execute obligatory expenditures before having financial sources and budget
estimate, which will lead to debts on fundamental construction and funding for
recurrent expenditures.
5. Priority shall be given to expenditures on
implementation of policies of Communist Party and the State to serve economic
development, poverty reduction; ethnic policies; gender equality objectives;
development of agriculture and rural areas, education, healthcare, science and
technology, and other important policies.
6. State budget shall be allocated to fulfill
socio-economic development tasks; assurance of national defense and security,
international relation, and cover operating cost of the state apparatus.
7. State budget shall cover operating costs of
political organizations and socio-political organizations.
8. Socio-political-professional organizations,
social organizations, socio-professional organizations shall cover their own
operating costs. State budget only support performance of tasks given by the
State as prescribed by the government.
9. Payment of due loan interest being obligatory
expenditures of state budget.
10. The decision on investment and expenditures on
investment in programs/projects funded by state budget must conform to the Law
on Public investment and relevant regulations of law.
11. State budget does not cover operating costs of
off-budget financial funds. An organization only has its charter capital
supported by state budget within the capacity of state budget and only when the
conditions are satisfied: the organization is established and operating in
accordance with law, financially independent, and sources of revenue and
obligatory expenditures do not coincide with those of state budget.
Article 9. Rules for management
of sources of revenue, obligatory expenditures, and relation between various
levels of state budget
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2. Central government budget plays a pivotal role
in ensuring execution obligatory expenditures of the country, support local
governments in balancing their budgets in accordance with Clause 3 Article 40
of this Law.
3. Local government budgets having sources of
revenue shall initiatively make obligatory expenditures as assigned. The
People’s Councils of provinces shall decide distribution of sources of revenue
and obligatory expenditures between various levels of local government budget
in a way that is conformable with decentralization of socio-economic
management, national defense and security, and managerial capacity of each
level.
4. Each local government budget shall ensure the
execution of their own obligatory expenditures; the promulgation and
implementation of new policies that increase budget revenue must ensure the
financial sources and suit the ability to balance budget at each level; the
decision on investment in programs/projects funded by state budget must not
exceed the scope of budget at that level.
5. The superior regulatory agency that authorizes
an inferior regulatory agency to make obligatory expenditures on its behalf
must give a budget estimate to such inferior agency. The agency that receives
the funding must submit a statement of the use of such funding to the
authorizing agency.
6. Budget revenues and additional funding provided
by superior budgets to inferior ones shall be distributed by ratio (%) in a way
that ensure equality and balanced development among geographical areas.
7. During budget stability period:
a) The ratio of budget revenue distribution between
various levels of state budget remains unchanged;
b) Every year, in consideration of the capacity of
the superior budget, the competent authority may decide increase in additional
funding for balancing budget from the superior budget to inferior budgets
compared to the first year of the stability period;
c) The dedicated additional funding provided by the
superior budget to inferior budgets is determined according to the rules,
criteria, and limits of funding provision, standards, limits on budget
expenditures; capacity of the superior budget, and ability to balance budget of
each inferior local government;
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In case there is a new source of revenue from a new
project which is put into operation during the budget stability period, which
results in a considerable increase in the local government budget revenue, the
revenue increase must be transferred to the superior budget. The government
shall request the National Assembly; the People’s Committee of the province
shall request the People’s Council of the same provide to decide the collection
of the aforementioned revenue increase and provide dedicated additional funding
for inferior budgets as prescribed in Point d Clause 3 Article 40 of this Law
in order to support investment in local infrastructure under projects approved
by competent authorities;
dd) If the local government budget revenue is
smaller than the budget estimate because of some objective reason, Clause 3
Article 59 of this Law shall apply.
8. After each budget stability period, local
governments must improve their ability to balance and develop their budgets
themselves, reduce the ratio of funding from the superior budget to total local
government budget expenditure, or increase the ratio of amount transferred to
the superior budget with regard to the revenues distributed among various level
of state budget in order to support the superior budget in making national
obligatory expenditures and facilitate comprehensive development among
geographical areas.
9. Do not use state budget at one level to pay for
performance of tasks of another, and do not use the budget of one local
government to pay for performance of tasks of another, except for the following
cases:
a) The inferior budget has to support superior
units in the same area to mobilize of emergency forces upon in the event of a
disaster, epidemic, and other emergency situations in order to maintain
socio-economic stability, security, and social order in the area;
b) While performing their tasks, superior units
shall cooperate with inferior units in performance of some tasks of the
inferior units;
c) Local government budget reserve shall be used to
support other areas in disaster recovery.
10. In case
implementation of an international agreement results in a decrease in central
government budget revenue, the government shall request the National Assembly
to consider adjusting distribution of revenue between central government budget
and local government budgets in order to maintain the leading role of central
government budget.
Article 10. State budget
reserve
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2. State budget reserve is used for:
a) Unplanned expenditures on prevention and
recovery of natural disasters, response to epidemics, and famine relief;
performance of crucial national defense and security objectives, and other
objectives that are their liabilities;
b) Provision of support for inferior budgets to
perform the tasks mentioned in Point a of this Clause if the inferior budgets
are still not able to complete such tasks after their reserve is used up;
c) Provision of support for other local governments
as prescribed in Point c Clause 9 Article 9 of this Law.
3. The power to decide the use of state budget
reserve:
a) The government shall provide for the power to
decide the use of central government budget reserve, submit periodic reports on
the use of central government budget reserve to Standing Committee of the
National Assembly and to the National Assembly at the nearest meeting;
b) The People’s
Committees shall decide the use of their budget reserve; submit periodic
reports to Standing Committee of the People’s Council and to the People’s
Council at the nearest meeting.
Article 11. Financial reserve
funds
1. The government, the People’s Committees of
provinces shall establish financial reserve funds from sources of revenue,
budget surplus; include them in annual budget expenditure estimate and other
financial sources. The balance of the financial reserve fund at each level must
not exceed 25% the annual budget expenditure estimate that the same level.
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a) Advance funding to cover necessary expenditures
according to the budget expenditure estimate before aggregating enough revenue.
Such amount must be returned within the budget year;
b) In case state budget revenues or loans taken to
cover budget deficit fail to reach the estimate decided by the National
Assembly or the People’s Council, budget reserve is used up but still not sufficient
for disaster recovery, response to widespread and serious epidemics,
performance of tasks related to national defense and security, and other urgent
tasks that are unplanned, the financial reserve fund may be used. However, the
amount used in the year must not exceed 70% of the opening balance of the fund.
3. The government shall decide the power to use
financial reserve funds.
Article 12. Conditions for the
State budget revenues and expenditures
1. State budget revenues must comply with this Law,
tax laws, and regulations of law on collection of state budget revenues.
2. State budget expenditures are only permitted if
they are included in a given budget estimate except for the case in Article 51
of this Law, have been decided by the head of the budget-using unit, investor,
or an authorized person, and satisfy all conditions in each of the following
cases:
a) Expenditure on investment in fundamental
construction must satisfy conditions prescribed by regulations of law on public
investment and construction;
b) Recurrent expenditures must comply with the
standards, limits on budget expenditures imposed by competent authorities; in
case an organization or unit is permitted by a competent authority to exercise
financial autonomy, it shall comply with its regulations on spending which
conform to its budget estimate.
c) Expenditure on national reserve must satisfy
conditions prescribed by regulations of national reserve;
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dd) Expenditures on tasks given or ordered by the
State must comply with regulations of law on prices or fees and charges
promulgated by competent authorities.
Article 13. Accounting and
statement of state budget revenue and expenditure
1. State budget revenues and expenditures shall be
expressed as Vietnam dong (VND). State budget
revenues and expenditures in foreign currencies must be converted into VND at
the rate prescribed by a competent authority at that time.
2. State budget revenues and expenditures must be
sufficiently, promptly, and properly accounted for.
3. Accounting and
statements of state budget must be uniform under state accounting regulations,
list of state budget entries, and this Law.
4. Documents about state budget revenues and
expenditures must be issued, used, and managed in accordance with law.
Article 14. Budget year
A budget year begins on January 01 and ends on
December 31 of the solar calendar year.
Article
15. Publishing of state budget
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a) Contents to be published include: data and
description of state budget estimates been submitted to the National Assembly
and the People’s Councils; state budget estimates made by competent
authorities; use of state budget, and state budget statements; implementation
of proposals of State Audit Office of Vietnam; except for detailed data and
description related to national defense, security, and national reserve;
b) State budget shall be published in one or some
of the following manners: announcement at meetings; posting at offices; issued
in publications; written notifications to relevant organizations and
individuals; posting on websites; announcement through the media;
c) Every state budget estimate must be published
within 05 working days from the day on which it is sent by the government to
members of the National Assembly or by the People’s Committee to the People’s
Council.
Reports on state budget estimates approved by
competent authorities, state budget statements approved by competent
authorities, result of state budget audit, result of implementation proposals
of State Audit Office of Vietnam must be published within 30 days from the day
on which they are issued.
Quarterly and biannual reports on state budget
enactment must be published within 15 days from the ending day of the quarter
or half-year period.
The annual report on state budget enactment must be
published when it is submitted by the government to the National Assembly at
the mid-year meeting of the next year.
2. Publishing of state budget procedures:
a) Collecting authorities, financial authorities,
and State Treasuries shall publish state budget procedures;
b) Contents to be published: regulations on
procedures for declaration, collection, payment, exemption, reduction,
deferral, refund of payments; advanced payment, amounts allocated and paid to
state budget;
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3. The contents published must have sufficient
criteria and forms prescribed by the Ministry of Finance.
4. Responsible agencies mentioned in Clause 1 and
Clause 2 of this Article shall be dealt with as prescribed by law if failing to
publish the aforementioned contents.
5. The government shall provide specific
regulations on publishing of state budget.
Article
16. Supervision of state budget by the public
1. State budget shall be supervised by the public.
Vietnamese Fatherland Front and other agencies at various levels shall organize
supervision of state budget by the public. Contents of supervision of state
budget by the public:
a) Adherence to regulations of law on management
and use of state budget;
b) Enactment of
annual state budget estimates;
c) Publishing of state budget as prescribed in
Article 15 of this Law.
2. The government shall provide specific
regulations on supervision of state budget by the public.
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1. A 5-year
financial plan is a financial plan for 05 years made together with a 5-year
socio-economic development plan. The
5-year financial plan must have overall and specific targets of state budget
and state finance, major orientations for state budget and state finance;
amount and structure of domestic revenues, revenue from crude oil, revenue from
export and import; amount and structure of expenditure on development
investment, debt repayment; orientation of budget deficit; limit of national
foreign debts, public debts, government debts; solutions for implementation of
the plan.
2. 5-year financial plan is meant to:
a) Achieve socio-economic development targets of
the country, each sector, field, and area; balance and efficiently use public
financial resources and state budget in the midterm; encourage publishing and
transparency of state budget;
b) Form a basis for competent authorities to
consider deciding midterm investment plan from state budget;
c) Orient the making of annual state budget
estimates and 3-year state budget-finance plans.
3. 5-year financial plans include national 5-year
financial plan and provincial 5-year financial plans.
4. The Ministry of Finance shall formulate the
national 5-year financial plan and submit it to the Prime Minister for
reporting to the National Assembly; Every provincial Department of Finance
shall formulate provincial 5-year financial plans and submit them to the
People’s Committee of the province and the People’s Council for consideration
together with the budget estimate of the first year of the plan.
5. The government shall provide specific
regulations on making of 5-year financial plans.
Article 18. Prohibited acts
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2. Collecting revenues against regulations of tax
laws and other regulations of law on collection of revenues; incorrectly
distributing sources of revenue between various levels of state budget;
improperly retaining state budget revenues; collecting revenues against the
law.
3. Spending without budget estimates except for the
case in Article 51 of this Law; Spending against given budget estimates;
spending against regulations, standards, and limits on expenditure, or on improper
purposes; making expenditures against the law.
4. Deciding investment in programs/projects funded
by state budget ultra vires or without determined capital sources.
5. Taking loans against the law; taking loans
beyond the state budget capacity.
6. Using state budget to grant loans, make advanced
payment, or contribute capital against the law.
7. Delaying enactment of budget expenditures while
all conditions prescribed by law have been satisfied.
8. Doing accounting against accounting regulations
and list of state budget entries.
9. Making, submitting state budget estimates or
statements behind schedule.
10. Approving state budget statements against the
law.
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12. Other prohibited acts related to state budget
in relevant laws.
Chapter II
DUTIES, ENTITLEMENTS OF
REGULATORY AGENCIES; RESPONSIBILITY AND OBLIGATIONS OF ORGANIZATIONS AND
INDIVIDUALS TO STATE BUDGET
Article 19. Duties and
entitlements of the National Assembly
1. Make laws and amend laws on state budget –
finance.
2. Decide basic policies on state budget – finance;
impose, change, or abolish taxes; decide safety limits on national debts,
public debts and government debts.
3. Decide 5-year financial plans.
4. Decide state budget estimates:
a) Total state budget revenue, including domestic
revenue, revenue from crude oil, revenue from export and import, and receipt of
grant aid;
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c) The State budget deficit includes deficit of
central government budget and deficit of each local government budget; sources
for covering state budget deficit;
dd) Total loan of state budget, including loans for
covering state budget deficit and loans for repayment of principal of state
budget.
5. Decide allocation of central government budget:
a) Total amount of central government budget
allocated; expenditure on development investment by each field; recurrent
expenditure by each field; expenditure on national reserve; payment of loan
interest, provision of additional funding for financial reserve fund; budget
reserve;
b) Estimate of expenditure on development
investment, recurrent expenditure, expenditure on national reserve, provision
of aid by each Ministry, ministerial agency, Governmental agency, and other
central regulatory agencies by each field;
c) Amount of additional funding from central government
budget for each local government budget, including funding for budget balancing
and dedicated additional funding.
6. Decide the ratio (%) of distribution between
central government budget and each local government budget with regard to the
revenues prescribed in Clause 2 Article 35 of this Law.
7. Decide policies on investment in National target
programs and projects of national importance funded by state budget.
8. Decide adjustments to state budget estimates
where necessary.
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10. Supervise the enactment of state budget, basic
policies of state budget – finance, and the National Assembly’s Resolutions on
state budget.
11. Annul documents issued by the President,
Standing Committee of the National Assembly, the government, the Prime
Minister, the People’s Supreme Court, the People’s Supreme Procuracy on state
budget – finance that contravene the Constitution, Laws, and the National
Assembly’s Resolutions.
Article 20. Duties and
entitlements of Standing Committee of the National Assembly
1. Promulgate Ordinances and Resolutions on state
budget – finance as prescribed by law.
2. Offer opinions on law projects, reports, and
other projects pertaining to organizations and individuals submitted to the
National Assembly by the government.
3. Promulgate a Regulation on making, inspecting,
and deciding state budget estimate, plan for allocation of central government
budget and approving state budget statements.
4. Offer opinions on regulations on important and
extensive policies on budget expenditures related to achievement of
socio-economic objectives of Vietnam proposed by the government.
5. Decide:
a) Rules, criteria, and norms for allocation of
state budget;
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6. Supervise the implementation of Laws and the
National Assembly’s Resolution; Ordinances and Resolutions of Standing
Committee of the National Assembly on state budget – finance.
7. Suspend the implementation of legislative
documents promulgated by the government, the Prime Minister on state budget –
finance that contravene the Constitution, Laws, and the National Assembly’s
Resolutions; propose the annulment of such documents at the nearest meeting of
the National Assembly.
8. Annul legislative documents promulgated by the
government and the Prime Minister on state budget – finance that contravene
Resolutions of Standing Committee of the National Assembly.
9. Annul Resolutions on state budget – finance
promulgated by the People’s Councils of provinces that contravene the
Constitution, Laws, Resolutions of the National, Ordinances and Resolutions of
Standing Committee of the National Assembly.
Article 21. Duties and
entitlements of Budget – Finance Committee of the National Assembly
1. Assess law projects, ordinance projects, other
projects and reports on state budget – finance assigned by the National
Assembly and Standing Committee of the National Assembly.
2. Take charge of assessment of state budget
estimate, plan for allocation of central government budget, plan for adjusting
state budget estimate, reports on enactment of state budget, and state budget
statement; rules, criteria, and norm for budget allocation and plan for use of
revenue increase, expenditure decrease of central government budget proposed by
the government to the National Assembly and Standing Committee of the National
Assembly.
3. Assess important and extensive policies on
budget expenditures related to achievement of socio-economic objectives of
Vietnam proposed by the government to Standing Committee of the National
Assembly.
4. Supervise the implementation of Laws,
Resolutions of the National Assembly, Resolutions of Standing Committee of the
National Assembly on state budget – finance; supervise the enactment of state
budget and state budget – finance policies.
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6. Put forward issues pertaining to state budget –
finance.
Article 22. Duties and
entitlements of Nationalities Council and other Committees of the National
Assembly
1. Cooperate with Budget – Finance Committee of the
National Assembly and relevant agencies of the government in assessment of law
projects, ordinance projects, state budget estimate, plan for allocation of
central government budget, reports on enactment of state budget, state budget
statement, other projects and reports on state budget – finance submitted by
the government to the National Assembly or Standing Committee of the National
Assembly within the area of its competence.
2. Supervise the implementation of Laws,
Resolutions of the National Assembly, Resolutions of Standing Committee of the
National Assembly on state budget – finance; supervise the enactment of state
budget and state budget – finance policies within its competence.
3. Put forward issues pertaining to state budget –
finance within its competence.
Article 23. Duties and
entitlements of State Audit Office of Vietnam
1. Carry out state budget audit and report the
audit result to the National Assembly and Standing Committee of the National
Assembly; send the audit result to the President, the government, the Prime
Minister, Nationalities Council, Committees of the National Assembly, and relevant
agencies prescribed by the Law on State Audit Office of Vietnam.
2. Submit reports on state budget statement audit
to the National Assembly for consideration and approval.
3. Cooperate with Budget – Finance Committee and
other agencies of the National Assembly and the government in examining reports
on state budget estimate, plans for allocation of central government budget,
and plans for adjusting state budget estimate.
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1. Announce Laws and Ordinances on state budget –
finance.
2. Perform the duties and entitlements prescribed
by the Constitution and law pertaining to negotiation, conclusion, approval of
international agreements of state budget – finance, or propose them to the
National Assembly for approval.
3. Request the government to hold meetings on state
budget – finance activities where necessary.
Article 25. Duties and
entitlements of the government
1. Submit law projects, ordinance projects, other
projects and reports on state budget – finance to the National Assembly and
Standing Committee of the National Assembly; promulgate legislative documents
on state budget – finance within its competence.
2. Make and submit 5-year financial plans and
3-year state budget-finance plans to the National Assembly.
3. Make and submit annual state budget estimates,
plans allocation of central government budget, and adjustments to state budget
estimate (where necessary) to the National Assembly.
4. Pursuant to the National Assembly’s Resolution
on state budget estimate and allocation of central government budget, assign
state budget revenue and obligatory expenditures to each Ministry, ministerial
agency, Governmental agency, other central regulatory agencies in accordance
with Point b Clause 5 Article 19 of this Law; revenue, expenditure, deficit
targets, and ratio (%) of distribution between central government budget and
each local government budget with regard to the distributable revenues and additional
funding from central government budget for each province according to Points a,
b, c, and d Clause 4, Point c Clause 5, and Clause 6 Article 19 of this Law.
5. Unify management of state budget; ensure tight
cooperation between sector management agencies and local governments in
enactment of state budget.
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7. Submit state budget – finance reports to the
National Assembly and Standing Committee of the National Assembly on request.
8. Establish procedures for making estimates,
collecting revenues, controlling budget expenditures, and making budget
statements; advance funding of next year’s budget; use of budget reserve; use
of financial reserve fund and other financial funds of the State prescribed in
this Law and relevant regulations of law.
9. Decide important and extensive policies on
budget expenditures related to achievement of socio-economic objectives of
Vietnam after receiving opinions from Standing Committee of the National
Assembly.
10. Decide uniform policies, standards, and limits
on expenditures that apply nationwide; impose brackets of some policies,
standards, and limits on expenditures to suit local conditions for the People’s
Councils of provinces to decide specifically.
11. Establish principles, criteria, and limits on
budget allocation; submit them to Standing Committee of the National Assembly
as the basis for making estimates and allocating budget among Ministries,
ministerial agencies, Governmental agencies, other central and local agencies.
12. Provide instructions and supervise the People’s
Council implementing documents of superior agencies; inspect the legitimacy of
Resolutions of the People’s Councils.
13. Make and submit state budget statements,
financial statements of programs/projects of national importance decided by the
National Assembly.
14. Issue a Regulation on consideration and
decision of estimate and allocation of local government budgets; consider
approving local government budgets.
15. Issue regulations on budget management
according to task performance result.
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1. Prepare for law projects, ordinance projects,
5-year financial plans, 3-year state budget – finance plans, other state budget
– finance projects and submit them to the government; promulgate legislative
documents on state budget – finance within its competence.
2. Establish principles, criteria, and limits on
allocation of recurrent expenditures of state budget; policies, standards, and
limits on budget expenditures, mechanism for state budget – finance management,
accounting, payment, statement of state budget, and list of state budget
entries; regulations on reporting and financial transparency; submit them to
the government for promulgation in order to be uniformly applied nationwide.
3. Decide the policies, standards, limits on budget
expenditures on various fields and sectors after reaching a consensus with
corresponding Ministries; is a consensus is not achieved, the Ministry of
Finance shall request the Prime Minister to consider and offer opinions.
4. Make state budget estimates, plans for
allocation of central government budget, adjustments to state budget estimate
where necessary and submit them to the government. Organize the enactment of
state budget; unify the management and collection of taxes, fees, charges,
loans, and other receivables, international aid; organize enactment of state
budget expenditure in accordance with given budget estimates. Make and submit
state budget statements to the government.
5. Decide the targets, orientation for raising,
using loans, and management of public debt in each 5-year period; midterm debt
management program; system of criteria for monitoring government debt, public
debt, national foreign debts; annual plans for loans and repayment of the
government; then submit them to competent authorities for approval.
6. Examine state budget – finance regulations
promulgated by Ministries, ministerial agencies, the People’s Councils, the
People’s Committees of provinces and President of the People’s Committees of
provinces. If any of them contravenes the Constitution, Laws, Resolutions of
the National, Ordinances and Resolutions of Standing Committee of the National
Assembly, and other documents issued by superior agencies, the Ministry of
Finance is entitled to:
a) Request the Minister or Heads of ministerial
agency to suspend or annul the illegitimate documents they issued;
b) Request the Prime Minister to suspend
illegitimate Resolutions promulgated by the People’s Councils of provinces;
c) request the Prime Minister to annul illegitimate
regulations promulgated by the People’s Committees and the Presidents of the
People’s Committees of provinces.
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8. Manage state budget funds, state reserve funds,
and other funds of the State as prescribed by law.
9. Assess efficiency of state budget expenditures.
10. Publish state budget in accordance with Article
15 of this Law.
Article 27. Duties and
entitlements of the Ministry of Planning and Investment
1. Establish and propose principles, criteria, and
limits on allocation of capital for investment in development of state budget
to the government; plan the allocation of expenditures on development
investment of central government budget.
2. Cooperate with the Ministry of Finance, relevant
Ministries and agencies in making 5-year financial plans, annual state budget
estimates, and 3-year state budget – finance plans.
Article 28. Duties and
entitlements of the State bank of Vietnam
1. Cooperate with the Ministry of Finance in
formulating and implementing loaning plans for covering state budget deficit.
2. Give advances to state budget to cover temporary
deficit of state budget funds under decisions of the Prime Minister.
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1. Make their own annual budget estimates and
3-year state budget – finance plans.
2. Cooperate with the Ministry of Finance, other
Ministries and relevant agencies in aggregating the annual state budget
estimate, plan allocation of central government, 5-year financial plans, 3-year
state budget – finance plans, and annual budget statements of their fields or
sectors.
3. Inspect and monitor the enactment of budget of
their fields or sectors.
4. Report the result and efficiency of budget of
their fields or sectors.
5. Impose technical – economic limits as the basis
for budget management according to achievement of objectives of their fields or
sectors.
6. Cooperate with the Ministry of Finance in
establishing policies, standards, and limits on budget expenditures of their
fields or sectors
7. Manage, organize enactment of budget; make and
publish budget statements; ensure efficient use of state budget.
8. Ministers, Heads of ministerial agencies,
Governmental agencies, and other central regulatory agencies shall adhere to
their duties and entitlements to state budget – finance and take responsibility
for misconducts within their competence.
Article 30. Duties and
entitlements of the People’s Councils
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a) Estimate of the local revenues of state budget,
including domestic revenue, revenue from crude oil, revenue from export and
import, and receipt of grant aid, ensuring the actual revenue is not lower than
the revenue estimated by superior agencies;
b) Estimate of revenues of local government budget,
including the revenues wholly and partly retained in the local government
budget, and additional funding provided by the superior budget;
c) Estimate of expenditures of local government
budget, including expenditures of their own budget and those of inferior
budgets, sorted by expenditure on development investment, recurrent
expenditures, payment of loan interest, provision of additional funding for
financial reserve fund, and budget reserve. Expenditure on development
investment and recurrent expenditures include specific expenditures on
education, vocational training, science and technology;
d) Total loan of local government budget, including
loans for covering deficit of local government budget and loans for repayment
of principal of local government budget.
2. Decide allocation of their own budget estimates:
a) Total amount; expenditure on development
investment and recurrent expenditures by each field; provision of additional
funding for local financial reserve funds; budget reserve;
b) Estimate of expenditure on development
investment and recurrent expenditures of each affiliated agency and unit by
field;
c) Additional funding for each inferior budget,
including additional funding for budget balancing and dedicated additional
funding.
3. Approve statements of local government budgets.
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5. Decide adjustments to local government budget
estimates where necessary.
6. Supervise the enactment of budget decided by the
People’s Council.
7. Annul legislative documents on state budget –
finance promulgated by the People’s Committee or the President of the People’s
Committee of the same province and the People’s Councils at inferior level if
they contravene the Constitution, Laws, Resolutions of the National, Ordinances
and Resolutions of Standing Committee of the National Assembly, and other
documents issued by superior agencies.
8. Compile the list of programs/projects to be
invested by their budgets of the People’s Councils in the midterm; decide local
important programs/projects to be invested by state budget.
9. Apart from the duties and entitlements
prescribed in Clauses 1, 2, 3, 4, 5, 6, 7, 8 of this Article, the People’s
Councils of provinces also have the following duties and entitlements:
a) Decide 5-year financial plans with the following
contents: overall targets, specific targets, estimated revenue of local
government budgets; revenues and expenditures of local government budgets,
deficit of local government budget, and limits on loans of local government
budgets; solutions for implementation of the plans;
b) Decide deficit of local government budgets and
sources for covering such deficit every year;
c) Decide the distribution of sources of revenues
and obligatory expenditures of each level of local government budgets according
to Clause 3 Article 9 of this Article;
d) Decide the ratio of distribution between various
levels of local government budgets with regard to the revenues to be retained
by local government budgets prescribed in Clause 2 Article 37 of this Law and
revenues distributed between various levels of local government budgets;
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e) Decide the principles, criteria, and limits on
local budget allocation;
g) Decide policies, standards, and limits on budget
expenditures according to framework regulations of the government;
h) Decide policies on special obligatory
expenditures of their areas apart from the policies, standards, and limits
imposed by the government and the Minister of Finance in order to achieve
socio-economic development objectives, ensure social safety and order locally
in a way that suits capacity of local government budgets.
The government shall elaborate this regulation.
Article 31. Duties and
entitlements of the People’s Committees
1. Make estimates of local government budgets and
plans for budget allocation according to Clause 1 and Clause 2 Article 30 of
this Law; make adjust estimates of local government budgets where necessary,
submit them to the People’s Council at the same level for decision and
reporting to superior administrative agencies and finance authorities.
2. Make and submit local government budget
statements to the People’s Council at the same level for approval and reporting
to superior administrative agencies and finance authorities.
3. Inspect Resolutions on state budget – finance
issued by the People’s Councils at inferior levels.
4. Decide budget revenue and obligatory
expenditures of each affiliated agency and unit, additional revenue and
obligatory expenditures of inferior budgets, and ratio of distribution between
various levels of local government budgets with regard to distributable
revenues.
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6. Cooperate with superior regulatory agency in
management of local government budgets.
7. Report and publish state budget as prescribed by
law.
8. Manage the budget according to achievement of
objectives as prescribed by the government.
9. Apart from the duties and entitlements
prescribed in Clauses 1, 2, 3, 4, 5, 6, 7, 8 of this Article, the People’s
Committees of provinces also have the following duties and entitlements:
a) Make and submit the documents mentioned in
Clause 9 Article 30 of this Law to the People’s Council of the same province
for approval;
b) Make 3-year state budget – finance plans as
prescribed in Article 43 of this Law;
c) Decide the use of
financial reserve fund and other financial funds of the State in accordance
with this Law and relevant regulations of law.
10. Direct local finance authorities to take charge
and cooperate with relevant agencies in assisting the People’s Committees in
performing their duties prescribed in Clauses 1, 2, 3, 4, 5, 6, 7, 8 and 9 of
this Article.
11. Presidents of the People’s Committees shall
adhere to their duties and entitlements to state budget – finance and take
responsibility for misconducts within their competence.
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1. Make annual estimates of budget expenditure and
revenue; allocate budget estimates given by competent authorities for
affiliated units; adjust budget estimate allocation ratio within their
competence; make 3-year state budget – finance plans within their competence as
prescribed in Article 43 of this Law.
2. Organize enactment of budget revenue and
expenditure estimates; transfers revenues to state budget in full and on
schedule; spend properly in terms of policies, purposes, subjects, thriftiness,
and efficiency.
3. Provide instructions and inspect the enactment
of budget revenue and expenditure by affiliated units.
4. Adhere to regulations of law on accounting and
statistics; make reports, budget statements, and publish budget in accordance
with law; consider approving budget statements of inferior budget estimate
units.
5. Apart from the duties and entitlements prescribed
in Clauses 1, 2, 3, 4 of this Article, public service agencies may initiatively
use the collected fees and other legitimate revenues to develop themselves and
improve the quality, efficiency of their operation as prescribed by the
government.
6. Public service agencies and regulatory agencies
that exercise financial autonomy must issue their own spending regulations
appropriate for their budgets.
7. Heads of budget estimate units shall adhere to
their duties and entitlements to state budget – finance and take responsibility
for misconducts within their competence.
Article 33. Duties and
entitlements of investors
1. Execute projects of investment through the
phases: investment preparation, project preparation, project execution,
acceptance, transfer in accordance with regulations of law on state budget
management, public investment, construction, and relevant regulations of law.
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Article 34. Rights and
obligations of agencies, organizations, units, and individuals related to state
budget
1. Sufficiently and punctually pay the taxes, fees,
charges, and other payables to state budget as prescribed by law.
2. In case aid, capital, or funding is provided by
the State according to given budget estimates, such amounts must be used
properly in terms of purposes, regulations, thriftiness, efficiency, and
financial statements must be submitted to finance authorities.
3. Adhere to regulations of law on accounting,
statistics, and publishing of government budget.
4. Be provided with information, participate in
supervision of state budget – finance by the public as prescribed by law.
Chapter III
SOURCES OF REVENUE AND OBLIGATORY
EXPENDITURES
Article 35. Sources of revenue
of central government budget
1. The following revenues are wholly retained by
central government budget:
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b) Export and import duties;
c) Special excise tax on imported goods;
d) Environmental protection tax on imported goods;
dd) Severance tax, corporate income tax, profits
distributed to home country and other revenues from petroleum exploration and
extraction;
e) Grant aid provided by the government of other
countries, international organizations, other overseas organizations and
individuals for Vietnam’s government;
g) Collected charges for services provided by
central regulatory agencies. Collected charges for services provided by central
public service agencies and state-owned enterprises under management of central
regulatory agencies may be partly or wholly retained; the remaining amount
shall be transferred to state budget as prescribed by regulations of law on
fees, charges, and relevant regulations of law.
h) Fees collected by regulatory agencies, except
for registration fee prescribed in Point h Clause 1 Article 37 of this Law;
i) Fines for administrative violations and other
fines, confiscations collected by central regulatory agencies;
k) Revenues from selling state-owned property,
including collected levies on land associated to property under the management
of central organizations and units;
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m) Recovery of investment by central government
budget in business organizations; revenues from distributed dividends and
profits of joint-stock companies, multi-member limited liability companies that
have state capital and ownership of which is represented by a Ministry,
ministerial agency, Governmental agency, or another central regulatory agency;
revenues from post-tax profit that remains after making contributions to
various funds of state-owned enterprises whose ownership is represented by a
Ministry, ministerial agency, Governmental agency, or another central
regulatory agency; positive difference between revenue and expenditure of the
State bank of Vietnam;
n) revenues from central financial reserve fund;
o) Revenues from surplus of central government
budget;
p) Revenues carried over from last year’s budget of
central government budget;
q) Other revenues prescribed by law.
2. Revenues distributed between central government
budget and local government budgets:
a) VAT, except for that mentioned in Point a Clause
1 of this Article;
b) Corporate income tax, except for that mentioned
in Point dd Clause 1 of this Article;
c) Personal income tax;
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dd) Environmental protection tax, except for that
mentioned in Point d Clause 1 of this Article.
3. The government shall elaborate this regulation.
Article 36. Obligatory
expenditures of central government budget
1. Expenditure on development investment:
a) Investment in various projects, including
inter-regional projects of other Ministries, ministerial agencies, Governmental
agencies, and other central regulatory agencies of the fields prescribed in
Clause 3 of this Article;
b) Investment in and support of capital for
enterprises providing public services and products ordered by the State;
business organizations and financial institutions under management of central
regulatory agencies; investment of state capital in enterprises prescribed by
law;
c) Other expenditures on development investment
prescribed by law.
2. Expenditure on national reserve.
3. Recurrent expenditures of Ministries,
ministerial agencies, Governmental agencies, and other central regulatory
agencies are classified into the following fields:
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b) Social safety, security, and order;
c) Education and vocational training;
d) Science and technology;
dd) Healthcare, population, and families;
e) Culture and information;
g) Radio, television, and the press;
h) Sports;
i) Environmental protection;
k) Economic activities;
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m) Expenditures on social security, including
expenditures on support for implementation of social policies as prescribed by
law;
n) Other expenditures prescribed by law.
4. Payment of interests on the loans taken by the
government.
5. Provision of aid.
6. Grant of loans prescribed by law.
7. Provision of additional funding for central
financial reserve fund.
8. Expenditures of central government budget
carried over to next year’s budget.
9. Provision of additional funding for budget
balancing, provision of dedicated additional funding for local government
budgets.
Article 37. Sources of revenue
of local government budgets
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a) Severance tax, except for that on petroleum
exploration and extraction;
b) License tax;
c) Levies on agricultural land;
d) Levies on non-agricultural land;
dd) Land levies, except for land levies mentioned
in Point k Clause 1 Article 35 of this Law;
e) Rent for lease of land, water surface;
g) Revenue from lease and sale of state-owned
housing;
h) Registration fee;
i) Revenues from lottery;
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l) Revenues from local financial reserve funds;
m) Revenues from selling state-owned property,
including collected levies on land associated to property under the management
of local organizations and units;
n) Grant aid provided by international
organizations, other organizations, overseas individuals to local governments;
o) Collected charges for services provided by local
regulatory agencies. Collected charges for services provided by central public
service agencies and state-owned enterprises whose ownership is represented by
the People’s Committee of the province may be partly or wholly retained; the
remaining amount shall be transferred to state budget as prescribed by
regulations of law on fees, charges, and relevant regulations of law;
p) Fees collected by local regulatory agencies;
q) Fines for administrative violations and other
fines, confiscations collected by local regulatory agencies;
r) Revenues from property under the State ownership
under the management of local regulatory agencies;
s) Revenue from public land and other public
benefits;
t) Contributions by other organizations and
individuals as prescribed by law;
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v) Other revenues prescribed by law.
2. Revenues distributed between central government
budget and local government budgets are specified in Clause 2 Article 35 of
this Law.
3. Provision of additional funding for budget
balancing, provision of dedicated additional funding by central government
budget.
4. Revenues carried over from last year’s budgets
local governments.
Article 38. Obligatory
expenditures of local government budget
1. Expenditure on development investment:
a) Investment in projects under the management of
local governments of the fields mentioned in Clause 2 of this Article;
b) Investment in and support of capital for
enterprises providing public services and products ordered by the State; local
business organizations and financial institutions prescribed by law;
c) Other expenditures prescribed by law.
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a) Education and vocational training;
b) Science and technology;
c) Social safety, security, and order under the
management of local governments;
d) Healthcare, population, and families;
dd) Culture and information;
e) Radio, television, and the press;
g) Sports;
h) Environmental protection;
i) Economic activities;
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l) Expenditures on social security, including
expenditures on support for implementation of social policies as prescribed by
law;
m) Other expenditures prescribed by law.
3. Payment of interests on the loans taken by local
governments.
4. Provision of additional funding for local
financial reserve funds.
5. Amounts carried over to next year’s budget of
the local government.
6. Provision of additional funding for budget
balancing, provision of dedicated additional funding for inferior budgets.
7. Provision of support for performance of some
tasks prescribed in Points a, b, c Clause 9 Article 9 of this Law.
Article 39. Rules for
classifying sources of revenues and obligatory expenditures between various
levels of local government budgets
1. In consideration of the sources of revenue and
obligatory expenditures of local government budget prescribed in Article 37 and
Article 38 of this Law, the People’s Council of the province shall decide
specific distribution of sources of revenue and obligatory expenditures between
various levels of local government budgets as follows:
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b) Budgets of communes are funded from levies on
non-agricultural land; license tax paid by business households and individuals;
levies on agriculture land paid by households; registration fees on land and
housing;
c) Expenditures on science research and technology
are not obligations of budgets of districts and communes;
d) Obligatory expenditures of budgets of towns and
cities of province must include investment in public schools, lighting
electricity, water supply and drainage, urban transport, urban hygiene, and
other public facilities.
2. Depending on the ratio of revenues distributed
by the government and revenues wholly retained by local government budgets, the
People’s Council of the province shall decide the ratio of revenues distributed
between various levels of local government budgets.
Article 40. Determination of
additional funding for balancing budget, dedicated additional funding, and
ratio of distribution of revenues between various levels of government budgets.
1. Local governments may use the revenues wholly
retained, distributed revenues, and additional funding from superior budget to
balance their budgets, assure achievement of socio-economic, national defense
and security objectives.
2. Ratio of distribution of revenues and additional
funding are determined according to:
a) Calculation of revenue sources and obligatory
expenditures prescribed in Articles 35, 37, and 38 of this Law according to
regulations on collection of budget revenues, principles, criteria, norms of
budget allocation, policies, standards, limits on budget expenditures,
population, natural conditions, socio-economic conditions of each areas,
especially remote areas, areas having military bases, areas of ethnic
minorities, disadvantaged areas and extremely disadvantaged areas; areas with
large-scale paddy production; areas of protection forests, specialized forests;
key economic areas;
b) The revenues retained by local government
budgets mentioned in Point dd and Point i Clause 1 Article 37 of this Law are
not be used for determination of ratio of revenue distribution between central
government budget and local government budgets or determination of additional
funding from central government budget for local government budgets.
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a) Implementation of new policies established by
superior agencies that is included in the budget estimate of the beginning year
of the budget stability period;
b) Execution of National target programs and parts
of programs/projects assigned to the superior government;
c) Provision of support for recovery from expansive
epidemics and disasters beyond the capacity of the inferior budget;
d) Provision of support for execution of some major
and particularly important programs/projects that have tremendous impact of
local socio-economic development. The level of support varies according to each
program/project. The total level of supportive capital for annual investment in
development from central government budget to local government budgets
mentioned in this must not exceed 30% of total expenditure on investment in
fundamental construction of the central government budget.
Chapter IV
MAKING OF STATE BUDGET
ESTIMATES
Article 41. Basis for making annual
state budget estimates
1. Socio-economic development, national defense,
security, diplomatic objectives, and gender equality.
2. Specific objectives of Ministries, ministerial
agencies, Governmental agencies, other central regulatory agencies, local agencies,
organizations and units.
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4. Distribution of revenue sources and obligatory
expenditures; ratio of revenue distribution and level of additional funding for
budget balancing from superior budget to inferior budget.
5. Legislative documents promulgated by competent
authorities on guidelines for formulation of socio-economic development plans
and making of next year’s state budget estimate.
6. 5-year financial plans, -year state budget –
finance plans, and plans for midterm investment of state budget.
7. Last year’s enactment of state budget.
8. Checked estimate of budget revenue and
expenditure notified to relevant agencies, organizations, and individuals.
Article
42. Requirements applied to annual state budget estimates
1. State budget estimate must be sorted by revenue,
expenditure, ratio of expenditure on development investment, recurrent
expenditure, expenditure on national reserve, repayment of loans and aid,
additional contribution to financial reserve funds, and budget reserve.
2. Budget estimates of budget estimate units at
various levels must contain all revenues and expenditures in accordance with
the form and schedule prescribed by competent authorities. The budget estimate
contains:
a) Budget revenue estimate based on forecast about
macroeconomic indicators and relevant criteria, regulations of law on taxes,
fees, charges, and collection of budget revenues;
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c) Estimate of recurrent expenditures based on
given tasks and objectives approved by competent authorities, policies,
standards, and limits on expenditures imposed by competent authorities.
Regulations of the government shall apply to budget estimates made by
regulatory agencies exercising financial autonomy; public service agencies
exercising autonomy in terms of task performance, organizational structure,
personnel, and finance;
d) Estimate of budget expenditure on education,
vocational training, science and technology at the ratio prescribed by relevant
regulations of law.
dd) Estimate of expenditures on execution of
National target programs based on the list of programs and total expenditure in
each period decided by the National Assembly; targets, contents, objectives,
and details of component projects of each National target program;
e) Estimate of expenditure on repayment of debts
that are due in the budget year;
g) Estimate of loans for covering state budget
deficit based on state budget balance, capacity of each source, solvency, and
safety limits under the National Assembly’s Resolution.
Article 43. 3-year state
budget – finance plans
1. 3-year state budget – finance plan is a state
budget – finance plan that is formulated annually for a period of 03 years
(including the year in which the budget estimate is made and the next 02 years)
based on the 5-year financial plan. This plan is
made at the same time as the annual state budget estimate in order to orient
the making of the annual state budget estimate, order of priority for
distribution of resources for each field and objective, activity, policy in the
midterm.
2. 3-year state budget – finance plans include
national 3-year state budget – finance plans and 3-year state budget – finance
plans of provinces. The plan contents: forecast about macroeconomic indicators,
important budget polices; forecast about revenue, expenditure and their ratios;
forecast about budget deficit; rules for balancing state budget and order of
priority for distribution of budget resources; maximum expenditure on each
field; expenditure on investment in development, debt repayment, recurrent
expenditures; forecast about contingent debt liability and solutions for
implementing the plan over the 3-year period.
3. Ministries, ministerial agencies, Governmental
agencies, other central regulatory agencies, provincial agencies and unit shall
make 3-year state budget – finance plans which contain: their primary policies,
targets, objectives; forecast about financial resources including forecast
about the revenue under their management, required expenditures; rules and method
for determination of order of priority of objectives, activities, policies, and
intended budget allocation within the maximum limit on expenditure imposed by
competent authorities; primary solutions for balancing the demand for
expenditure and maximum expenditure over the 3-year period.
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5. The government shall provide specific
regulations on making 3-year state budget – finance plans.
Article 44. Time for providing
instructions on making, aggregating, deciding, and giving state budget
estimates
1. Before May 15, the Prime Minister shall
promulgate regulations on making socio-economic development plans and state
budget estimates of the next year.
2. Before September 20, the government shall submit
the reports mentioned in Clause 1 Article 47 of this Law to Standing Committee
of the National Assembly for opinions.
3. The government’s reports shall be sent to
members of the National Assembly at least 20 days before the beginning date of
the National Assembly Meeting at the end of the year.
4. Before November 15, the National Assembly shall
decide state budget estimate and plan for allocation of central government
budget of the next year.
5. Before November 20, the Prime Minister shall
give estimates of budget revenue and expenditure to each of the Ministries,
ministerial agencies, Governmental agencies, other central regulatory agencies,
and provincial governments.
6. Before December 10, the People’s Councils of provinces
shall decide their budget estimates and allocation of provincial budget of the
next year. The People’s Councils at inferior levels shall decide their local
government budget estimates and budget allocation of the next year within 10
days from the day on which the People’s Council at the superior level decides
the estimate and budget allocation.
7. Within 05 working days from the day on which the
People’s Council decides budget estimate, the People’s Committee at the same
level shall give the budget estimate of the next year to each of its affiliated
agencies and units; send a report to the People’s Committee and finance
authority that the superior level. The People’s Committees of provinces shall
send reports on budget estimates decided by the People’s Councils of provinces
to the Ministry of Finance.
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Article 45. Responsibilities
of agencies, organizations and units for making annual budget estimates
1. Local collecting authorities shall make
estimates of local state budget revenues and send them to the superior
collecting authority and the finance authority at the same level. Central
collecting authorities shall make estimates of state budget revenues of their
fields and send them to the Ministry of Finance for aggregation and making of
the state budget estimate.
2. Agencies, organizations, units, and investors
shall make estimates of their budget revenue and expenditure within the area of
their obligations, and send reports to superior regulatory agencies for
aggregation and reporting to the finance authority at the same level.
3. Local finance authorities shall examine budget
estimates of agencies, organizations and units at the same level; take charge
and cooperate with relevant agencies in aggregating, estimating, and allocating
their budgets in accordance with Clause 1 and Clause 2 Article 30 of this Law,
then submit a report to the People’s Committee at the same level.
4. The People’s
Committees shall consolidate, make local government budget estimates, and
submit a report to Standing Committee of the People’s Council at the same level
for opinions. The People’s Committees of
provinces shall send the Ministry of Finance, the Ministry of Planning and
Investment, and relevant agencies their budget estimates in order to make the
state budget estimate to be submitted to the government and Members of the
National Assembly for monitoring.
5. Central and local specialized regulatory
agencies shall cooperate with finance authorities, planning and investment
authorities at the same level in making state budget estimates of their fields.
6. The Ministry of Finance shall examine budget
estimates of Ministries, ministerial agencies, Governmental agencies, other
central and local regulatory agencies; take charge and cooperate with the
Ministry of Planning and Investment, relevant Ministries and agencies in
aggregating, estimating state budget and planning allocation of central
government budget, then submit a report to the government in accordance with
Clause 1 Article 47 of this Law.
Article 46. Discussing,
deciding state budget estimates and annual budget allocation plans
1. Ministries, ministerial agencies, Governmental
agencies, other central agencies, local agencies, organizations and units shall
hold discussions with their affiliated agencies and units.
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a) Discussion about annual budget estimates with
other agencies and units at the same level;
b) Discussion about budget estimates in the first
year of the budget stability period with People’s Committees at inferior levels
to determine the ratio of revenue distribution between superior budgets and
inferior ones, amount of additional funding from superior budgets to inferior
ones as the basis for making next years’ budget estimates;
c) In the next years of the budget stability
period, finance authorities shall discuss with the People’s Committees at
inferior levels at their request.
3. During the discussion about budget estimates and
budget allocation plans, if there are revenues and/or expenditures that are not
conformable with law or suitable for the budget capacity and socio-economic
development orientation, finance authorities shall request adjustment. If there
are contrary opinions between finance authorities, other agencies and units at
the same level, and the People’s Committees at inferior levels, each local
finance authority shall submit a report to the People’s Committee at the same
level for decision; the Ministry of Finance shall submit a report to the Prime
Minister for decision.
4. Assessment and proposal of state budget estimate
and central government budget allocation plan to the National Assembly for
decision:
a) The government shall discuss and offer opinions
in the draft reports of the government, which are submitted by the Ministry of
Finance, before submitting them to Standing Committee of the National Assembly;
b) Budget – Finance
Committee of the National Assembly is in charge of assessment of reports
submitted by the government to Standing Committee of the National Assembly and
the National Assembly;
c) According to opinions of Budget – Finance
Committee, the National Assembly, and Standing Committee of the National
Assembly, the government shall complete the reports and submit them to the
National Assembly;
d) The National Assembly shall discuss and decide
the next year's state budget estimate and plan for allocation of central
government budget. During the process of discussing and deciding the state
budget estimate and plan for allocation of central government budget, if
changes are made to budget revenue and expenditure, the National Assembly shall
decide solutions to ensure balanced budget.
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6. Estimates and plans for allocation of local
government budgets shall be considered and decided in accordance with
regulations of the government.
Article 47. Documents about
state budget estimate and budget allocation plan
1. Documents about state budget estimate and budget
allocation plan submitted by the government to the National Assembly include:
a) Assessment of enactment of current year’s state
budget; the basis for making state budget and allocation of central government
budget; basic contents and solutions for enactment of state budget estimate;
b) Estimate of state budget revenues and solutions
for raising sources of revenues for state budget;
c) Estimate of state budget expenditure, important
targets and programs of the economy, major policies of Communist Party and the
State related to state budget;
d) State budget deficit and covering sources; Ratio
of deficit to GDP;
dd) 5-year financial plan for the first year of the
period;
e) 3-year state budget – finance plan;
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h) Report on implementation the financial plan,
formulate next year’s financial plans of off-budget financial fund under the
management of central agencies;
i) Specific polices and solutions for stabilizing
state budget and finance;
k) List, progress, and investment estimate of
programs/projects of national importance funded by state budget in the planned
year as decided by the National Assembly;
l) Expenditure estimate of each of the Ministries,
ministerial agencies, Governmental agencies, other central regulatory agencies
sorted by field; revenue and obligatory expenditure, level of deficit, ratio of
revenue distribution and amount of additional funding for budget of each
province;
m) Other documents explaining estimates of state
budget revenues and expenditures and central government budget allocation plan;
tax exemption or reduction in the state budget estimate report submitted to the
National Assembly.
2. The government shall specify the documents about
estimates and allocation plans of local government budgets to be submitted by
the People’s Committees to the People’s Councils at the same level.
Article 48. Remaking state
budget estimate
1. Before the state budget estimate and plan for
allocation of central government budget are decided by the National Assembly,
the government may remake and submit them to the National Assembly at the time
decided by the National Assembly.
2. Before the estimate or allocation plan of a
local government budget is decided by the People’s Council, the People’s
Committee may remake and submit them to the People’s Council at the time
decided by the People’s Council, which must not be later than the deadline
prescribed by the government.
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ENACTMENT OF STATE
BUDGET
Article 49. Allocating and
giving state budget estimates
1. After being given budget estimates by the
government or the People’s Committee, budget estimate units level I shall
allocate and give budget estimates to affiliated budget-using units and units
of inferior budgets. The allocation of budget estimates must comply with the
deadlines and requirements in Article 50 of this Law.
2. Finance authorities of the same level shall
inspect the budget estimates given by budget estimate units level I to their
budget-using units. If the allocation is found incorrect in terms of total
amount, fields, tasks, or policies, the budget estimate unit level I shall be
requested to make correction within 10 working days from the day on which
budget allocation report made by the budget estimate unit is received.
3. Apart from the agencies competent to give budget
estimates, no other organization or individual may change the given budget
tasks.
Article 50. Requirements and
time limits for allocating and giving state budget estimates
1. Allocation of budget estimates to budget-using
units must ensure:
a) Given budget estimates are complied with in
terms of total amount and specific amounts by field and task;
b) Policies, standards, and limits on expenditure
are complied with;
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d) Capital for investment in development provided
compiles with regulations of law on public investment, construction, and
relevant regulations of law;
dd) Dedicated additional funding provided by
superior budgets to inferior budgets is legitimate in terms of targets,
recipients; commitment or regulations on allocation of local government budget
to achievement of targets are complied with.
2. Time limits for allocating and giving state
budget estimates:
a) With regard to budget estimates given according
to Clause 5 and Clause 7 Article 44 of this Law, budget estimate units level I
must finish allocating and giving budget estimates to affiliated budget-using
units before December 31 of the last year according to Clause 8 Article 44 of
this Law;
b) In case of
additional budget estimates, the superior budget estimate unit and inferior
People’s Committee must finish allocating and giving the budget estimates
within 10 working days.
Article 51. Temporary funding
1. At the beginning of the budget year, before the
budget estimate and budget allocation plan is decided by the National Assembly
or the People’s Council, the finance authority and State Treasury may provide
temporary funding for making obligatory expenditures that cannot be delayed
until the budget estimate is decided by the competent authorities, including:
a) Wages and wage equivalents;
b) Operating costs and working costs;
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d) Other expenditures necessary for maintenance of
the state apparatus operation, except for equipment purchases and repairs;
dd) Expenditures on transitional projects of
National target programs, projects of national importance; important and urgent
transitional projects for recovery of disasters or epidemics.
2. The maximum temporary funding for the
expenditures mentioned in Points a, b, c, d Clause 1 of this Article must not
exceed the average monthly expenditure of the last year.
3. Government shall report expenditures on
programs/projects funded by ODA and concessional loans that do not have budget
estimates or exceed the budget estimates to Standing Committee of the National
Assembly before enactment and submit a report to the National Assembly at the
nearest meeting.
Article
52. Adjustments to state budget estimate
1. Overall adjustments to state budget in case of
budget fluctuation compared to allocated budget estimates:
a) The government shall estimate overall
adjustments to state budget and submit them to the National Assembly for
decision;
b) According to the National Assembly’s Resolution
on overall adjustments to state budget and budget revenue and obligatory
expenditures given by superior agencies, People’s Committees shall estimate
overall adjustments to local government budgets and submit them to the People’s
Councils at the same level for decision.
2. The government shall request Standing Committee
of the National Assembly to decide adjustments to revenue and obligatory
expenditures of some Ministries, ministerial agencies, Governmental agencies,
other central regulatory agencies, and some provinces, then submit a report to
the National Assembly at the nearest meeting in the following cases:
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b) There are urgent requirements in terms of
national defense and security, or adjustments are necessary because of some
objective reasons.
3. The People’s
Committee shall request Standing Committee of the People’s Council at the same
level to decide adjustments to local government budget estimate and submit a
report to the People’s Council at the nearest meeting in the following cases:
a) The revenue is expected to be lower than the
estimated revenue decided by the People’s Council and some expenditures must be
reduced;
b) Standing
Committee of the National Assembly decides adjustments to budget estimates of
some provinces as prescribed in Clause 2 of this Article;
c) Adjustments to budget estimates of some budget
estimate unit or local governments are necessary.
4. The government shall request the People’s
Councils of provinces to adjust their budget estimates if they are not
allocated in accordance with the National Assembly’s Resolution.
5. The People’s
Committees shall request the People’s Councils at inferior levels to adjust
their budget estimates if they are not allocated in accordance with Resolution
of the People’s Councils at superior levels.
Article 53. Adjustments to budget
estimates given to budget-using units
1. Budget estimates given to budget-using units
shall be adjusted when:
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b) The finance authority request the budget
estimate unit level I to adjust its budget estimate as prescribed in Clause 2
Article 49 of this Law;
c) The budget estimate unit level I adjusts the
budget estimates among its affiliated units within the total amount and
specific amounts sorted b fields.
2. The budget estimate adjustment must ensure
allocation and giving of estimate comply with the deadlines and requirements in
Article 50 of this Law. After adjusting the estimate, the budget estimate unit
level I shall send it to the local finance authority for inspection and the
State Treasury for enactment.
3. Budget estimates
given to budget-using units must be adjusted before November 15 of the current
year.
Article 54. Organizing state
budget management
1. Agencies, organizations, units, and individuals
have the responsibility to, within their competence, work out solutions for
achieving budget revenue and obligatory expenditures, fight against
wastefulness and corruption; comply with financial rules and regulations.
2. All agencies, organizations, units, and
individuals must fulfill their obligation to contribute to state budget in
accordance with law and use state budget properly, frugally, and efficiently.
3. Finance authorities have the responsibility to
maintain sources for making expenditures according to budge estimates.
Article 55. Organizing
collection of state budget revenues
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2. Only collecting authorities may collect state
budget revenues.
3. Collecting authorities have the following duties
and entitlements:
a) Cooperate with other relevant regulatory
agencies in collecting revenues properly, adequately, and timely as prescribed
by law; comply with guidance and inspection by the Ministry of Finance,
superior regulatory agencies, the People’s Committees, and supervision by the
People’s Councils; cooperate with Vietnamese Fatherland Front and member
organizations in encouraging other organizations and individuals to fulfill
their obligation to contribute to state budget in accordance with this Law and
relevant regulations of law;
b) Organize management and collection of taxes,
fees, charges, and other receivables paid to State Treasuries. The
amounts collected via a third party must be transferred in full and on schedule
to State Treasuries as prescribed by the Ministry of Finance;
c) Collecting authorities must supervise other
agencies, organizations, units, and individuals paying sufficiently and
punctually the amounts payable to state budget;
d) Inspect, control sources of budget revenues;
inspect the compliance of budget statement, collection, payment; take actions
against violations as prescribed by law.
4. State Treasuries may open accounts at the State
bank of Vietnam and commercial banks to concentrate state budget revenues;
transfer them to the state budget, regulate and distribute the revenues among
various levels of state budget as prescribed.
Article 56. Organizing state
budget expenditure
1. Funding for the obligatory expenditures in the
budget estimate must be adequately and punctually provided within the given
budget estimate.
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3. Inferior budgets may receive advance funding
from the superior budget to make obligatory expenditures according to given
budget estimates where necessary.
4. According to given budget estimates and
requirements for task performance:
a) Heads of budget-using units shall decide the
expenditures and send them to State Treasuries for enactment;
b) Inferior finance authorities shall draw
additional funding from the superior budget at State Treasuries.
5. State Treasuries shall inspect the legitimacy of
documents and make budget expenditures as soon as all conditions in Clause 2
Article 12 of this Law are satisfied. Expenditures may be in the form of direct
payments or advances as prescribed in Clause 2 and Clause 3 of this Article.
6. Heads of State Treasuries are entitled to reject
the payments and reimbursement for the expenditures that fail to satisfy all
conditions in Clause 2 Article 12 of this Law and shall take responsibility for
their decisions.
Article 57. Advancing next
year’s funding
1. Central government budgets, budgets of provinces
and districts may receive advance funding from next year’s budget to execute
projects of national importance, urgent projects of central and local
governments on the plan for midterm investment of state budget decided by
competent authorities. The advance funding must not exceed 20% of the
estimated expenditure on investment in fundamental construction of the plan for
midterm investment of state budget that is approved. When allocating the next
year’s budget estimate, the advance funding must be recovered in full.
Otherwise, next year’s advance funding is not permitted.
2. The government shall specify the principles,
criteria, and conditions for advancing next year’s funding.
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1. If the central government budget if facing
temporary deficit, advance funding provided by the central financial reserve
fund and other legitimate financial sources may be provided and must be
returned within the budget year; If the financial reserve fund and other
sources cannot cover the deficit, the State bank of Vietnam shall provide
advance funding to central government budget under a decision of the Prime
Minister. Advance funding from the State bank of Vietnam must be returned
within the budget year, except for special cases decided by Standing Committee
of the National Assembly.
2. If the provincial government budget if facing
temporary deficit, advance funding may be provided by local financial reserve
fund, central financial reserve fund, and other legitimate financial sources
and must be returned within the budget year.
3. If the provincial government budget if facing
temporary deficit, advance funding may be provided by local financial reserve
fund, central financial reserve fund, and other legitimate financial sources
and must be returned within the budget year.
Article 59. Settlement of
increases, decreases in revenue and expenditure during enactment of state
budget
1. In case the actual revenue is lower than that in
the estimate decided by the National Assembly or the People’s Council, some
expenditures shall be decreased as prescribed in Point a Clause 2 and Point a
Clause 3 Article 52 of this Law.
2. The increase in revenue, except for that of local
government budget derived from new projects put into operation during the
budget stability period, must be transferred to the superior budget. The
decrease in expenditure shall be used as follows:
a) Reduce deficit, increase debt repayment,
including principal and interest;
b) Build up financial reserve fund;
c) Supplement sources for implementation of wage
policies;
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dd) Increase expenditure on investment in some
important projects;
e) Perform the tasks prescribed in Clause 3 and
Clause 4 of this Article.
The government shall make a plan for using the
revenue increase and expenditure decrease of central government budget, submit
a report to Standing Committee of the National Assembly for decision and to the
National Assembly at the nearest meeting. The
People’s Committees shall plan the use of revenue increase and expenditure
decrease of their budgets; submit a report to Standing Committee of the
People’s Council for decision and to the People’s Council at the nearest
meeting. The increase in revenue of local government budget derived from
new sources of revenue during budget stability period shall be dealt with in
accordance with Point d Clause 7 Article 9 of this Law.
3. At the end of the budget year, if the revenue of
local government budget is lower than estimated because of some objective
reason and is not able to balance local government budget after decreasing some
expenditures as prescribed in Clause 1 of this Article and using other local
legitimate financial sources, the superior budget shall provide funding within
its capacity.
4. Bonus for excess revenues distributed between
various levels of budgets:
a) If the revenue of central government budget
increases due to the increases in revenues distributed between central
government budget and local government budgets, not more than 30% of central
government budget may be extracted to give bonuses for the local government budgets
that have revenue increases. Nevertheless, the bonus must not exceed the last
year’s revenue increase.
According to the level of bonus decided by Standing
Committee of the National Assembly, the People’s Committee of the province
shall request the People’s Council at the same level to use the bonus to make
investment in infrastructure projects, performance of important tasks, and
giving bonus to inferior budgets;
b) The People’s
Committee of the province shall submit regulations on bonus for increases in
revenues divided between various levels of local government budgets to the
People’s Council at the same level.
Article 60. Report on
enactment of state budget
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2. State Treasuries shall submit periodic reports
to finance authorities at the same level and relevant agencies on enactment of
state budget revenues and expenditures as prescribed by law.
3. Budget estimate units level I shall submit
periodic reports to finance authorities at the same level and relevant agencies
on enactment of state budget revenues and expenditures as prescribed by law.
4. Local finance authorities shall submit periodic
reports to the People’s Committees at the same level and relevant agencies on
enactment of state budget revenues and expenditures; submit periodic reports on
use of dedicated additional funding provided by superior budgets to superior
finance authorities.
5. The People’s
Committees shall submit reports on the issues mentioned in Clause 3 Article 52
and Clause 2 Article 59 of this Law, reports on enactment of local government
budget at the year end’s meeting, and additional assessment report at the
midyear’s meeting to Standing Committee of the People’s Councils at the same
level.
6. The People’s
Committees at inferior levels shall submit periodic reports on revenue and
expenditures of local government budgets to superior finance authority; the
People’s Committees of provinces shall submit periodic reports on local state
budget revenues and enactment of local government budgets to the Ministry of
Finance.
7. The Ministry of Finance shall submit periodic
reports on state budget revenues and expenditures to the government and
relevant agencies as prescribed by law.
8. The government shall submit reports on the
issues mentioned in Clause 2 Article 52 and Clause 2 Article 59 of this Law to
Standing Committee of the National Assembly; the government shall submit
reports on enactment of state budget at the year end’s meeting and additional
assessment report at the midyear’s meeting to the National Assembly.
Article 61. Management and use
of budget by budget-using units
1. Heads of budget-using
units are responsible for management and use of their budgets according to
given estimates, assess the performance of tasks, ensure efficiency, frugality,
adherence to policies, standards, and limits on budget expenditure.
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Article 62. Management of
state fund
1. State fund is the entire money of the state in
accounts of State Treasuries opened at the State bank of Vietnam and commercial
banks, and cash in State Treasuries. State fund is derived from various
levels of fund and deposits of financial of the state, units, and business
organizations at State Treasuries.
2. State Treasury has the responsibility to manage
state fund to ensure adequate, timely payment of expenditures of state budget
and units making transactions at State Treasury; ensure safety and efficiency
of state fund.
3. The government shall issue regulations on state
fund management.
Chapter VI
ACCOUNTING, AUDIT, AND
STATEMENT OF STATE BUDGET
Article 63. Accounting and
statement of state budget
1. Agencies, organizations, units, and individuals
related to state budget revenues and expenditures must do accounting and make
statement of state budget in accordance with state accounting regulations and
this Law.
2. Finance authorities are entitled to suspend
budgets of agencies, organizations and units at the same level that fail to
adhere to regulations on accounting, statement, or other financial statement,
and take responsibility for their decision.
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Article 64. Settlement of state
budget revenues and expenditures at year’s end
1. At the end of the budget year, agencies,
organizations, units, and individuals related to budget revenue and expenditure
shall close accounting books and make state budget statements.
2. The deadline for adjusting state budget
statements is January 31 of the next year.
3. The estimated expenditures, including additional
expenditures in the year that are not enacted or completely enacted at the end
of the budget year, including the time for adjusting state budget statement
prescribed in Clause 2 of this Article, must be cancelled, except for the
following expenditures which are permitted to be carried over to the next year
and recorded in the next year’s budget:
a) Expenditure on development investment carried
over to the next year’s budget according to the Law on Public Investment;
b) Expenditures on equipment purchase that have
adequate documents and purchase contracts signed before December 31 of the
enactment year;
c) Sources for implementation of wage policies;
d) Autonomous budgets of public service agencies
and regulatory agencies;
dd) Estimates added by competent authorities after
September 30 of the enactment year;
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4. The usable revenue increases and expenditure decreases
prescribed in Clause 2 Article 59 of this Law; Such amounts may be carried over
to next year's budget if permitted by a competent authority.
5. The government shall provide specific
regulations on carrying over budget.
Article 65. Requirements applied
to state budget statement
1. Information on the state budget statement must
be accurate, truthful, and adequate.
2. The state budget revenue stated is the amount
collected and accounted for as prescribed. Revenues of the last year’s budget
submitted to next year’s state budget shall be recorded in the next year’s
budget. The state budget expenditure stated is the amount paid and accounted
for as prescribed.
3. Information on state budget statements of
budget-using units, investors, and various levels of state budgets must be
compared and confirmed by State Treasuries where the transactions are made.
4. Contents of the state budget statement must be
conformable with the state budget estimate given and list of state budget
entries.
5. On budget statements of districts and communes,
expenditure must not be higher than revenue.
6. Budget statements of budget-using units,
superior budget estimate units, and various levels of state budget must be
enclosed with the explanation and assessment of result, efficiency of budget
expenditure associated with performance of tasks of units, local governments,
fields, and target programs they are responsible for.
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8. Illegitimate state budget revenues must be
returned to the payers; pending state budget revenues must be collected;
illegitimate state budget expenditures must be recovered in full.
Article 66. Approving state
budget statements
1. Annual statements shall be examined as follows:
a) Each revenue and expenditure shall be examined;
b) The revenues must be conformable with
regulations of law on taxes, fees, charges, and other regulations of the State;
c) The expenditures must satisfy the conditions in
Clause 2 Article 12 of this Law;
d) All revenues and expenditures must be accounted
for in accordance with regulations on accounting of the State, list of state
budget entries, and on schedule;
dd) Documents about revenues and expenditures must
be legitimate; figures in accounting books and budget statements must match the
documents and figures of State Treasury.
2. Annual budget statements are examined by the
following agencies:
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b) In case the budget estimate unit level 1 is also
a budget-using unit, the finance authority at the same level shall examine its
budget statement.
3. The examining agency is entitled to:
a) Request State Audit Office of Vietnam or hire a
independent audit organization to audit budget statements of large-scale target
programs/projects to have more basis for examination;
b) Request provision of explanation or additional
information necessary for examining the statement;
c) Request payment of amounts payable to state
budget and remove expenditures that are illegitimate or not conformable with
the approved estimate; take punitive actions or request a competent authorities
to take punitive actions against the violations that cause losses to state
budget.
d) Correct errors or request the remake of the
budget statement if necessary.
4. When the examination of the annual budget
statement is finished, the superior budget estimate unit shall send a
notification of approval for budget statement to the inferior budget estimate
unit; budget estimate units level I shall send the notification to the inferior
budget estimate units and the finance authorities at the same level for
verification.
The finance authority shall send notification of
approval for budget statement budget estimate units level I that are also
budget-using units.
5. The head of the examining agency is responsible
for result of budget statement results, and incur penalties for undiscovered
and overlooked violations.
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1. Verifying authorities:
a) Finance authorities shall verify annual budget
statements of budget estimate units level I under their management, except for
the case in Point b Clause 2 Article 66 of this Law;
b) Finance authorities of provinces and districts
shall verify annual budget statements of inferior budgets;
c) The Ministry of Finance shall not verify annual
budget statements of provinces.
2. Finance authorities shall verify annual budget
statements of budget estimate units level I under their management as follows:
a) Examine the adequacy and consistency of figures;
ensure consistency between figures on the statement and notification on
approval for budget statement of the affiliated unit and confirmation by State
Treasury;
b) Inspect the accuracy and legitimacy of the
increases and decreases compared to the given budget estimate;
c) Make remarks about the annual budget statement.
3. Finance authorities of provinces and districts
shall verify annual budget statements of inferior budgets as follows:
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b) Inspect the accuracy and legitimacy of the
increases and decreases compared to the given budget estimate;
c) Make remarks about the annual budget statement.
4. Verifying authorities are entitled to:
a) Request the budget estimate units level I and
inferior finance authorities to provide additional information necessary for
verification of the budget statements;
b) Request responsible authorities to remove,
recover illegitimate expenditures and pay the amounts payable to state budget
as prescribed;
c) Request the statement-examining authority to
adjust the budget statements of budget estimate units if incorrect;
d) Request refund of the illegitimate revenues or
request a competent authorities to request such refund.
5. When the annual budget statement is verified,
the finance authority shall issue a notification which contains remarks and
recommendations, and send it to the budget estimate unit level I or the
People’s Committee at the lower level.
If there are errors,
the finance authority shall request the budget estimate unit level I to adjust
the statement; the superior finance authority shall request the People’s
Committee at lower level to request the People’s Council at the same level to
adjust the statement.
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6. If discovering errors in a budget statement of a
province during aggregation of state budget statements, the Ministry of Finance
shall request the People’s Committee of such province to request the People’s
Council of the same province to adjust the statement. The Ministry of Finance
shall deal with violations within its competence or request a competent
authority to do so.
Article 68. Making of state
budget statements of budget estimate units and investors
1. Budget-using
units shall make state budget statements and submit them to the superior budget
estimate unit.
2. Every investor in fundamental construction
programs/projects, National target programs, and projects of national
importance shall:
a) At the end of the budget year: Make a statement
of the capital sources, state budget capital, use of capital, amount of works
completed and paid for in the year; send it to the provider of capital for
fundamental construction, supervisory agency of the investor, and the finance
authority at the same level;
b) When the fundamental construction
program/project, National target program, or project of national importance is
finished: Make a statement of capital sources and state capital enclosed with
explanation of use of capital; send it to the provider of capital for
fundamental construction and the agency competent to examine the budget
statement of the fundamental construction or program/project as prescribed;
c) With regard to National target programs and
projects of national importance the investment contents of which are decided by
the National Assembly, the budget statement must be submitted to the National
Assembly for consideration and submission to the National Assembly apart from
the regulations in Point a and Point b of this Clause.
3. According to the approved budget statement of a
budget-using unit, the superior budget estimate unit shall make a report on
state budget statement within its competence and send it to the superior budget
estimate unit; budget estimate units level I shall send it to finance
authorities at the same level.
Budget estimate units level I shall impose deadline
for submission of budget statements by affiliated budget estimate units in
order to ensure the report on budget statement is submitted to the finance
authority at the same level on schedule.
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1. Based on the reports submitted by State
Treasuries, result of examination and verification of budget statements of
inferior budget estimate units level I, and statements of inferior budgets
approved by the People’s Council, the local finance authority shall consolidate
and make a statement of local government budget, then submit it to the People’s
Committee at the same level.
2. The People’s
Committee shall send the statement of local government budget to the People’s
Council at the same level for verification and to the superior finance
authority.
3. The People’s
Committee shall submit a report on statement of local government budget to the
Standing Committee of the People’s Council at the same level for opinions
before submitting it to the People’s Council.
4. The report on budget statement of the People’s
Committee and verification report of the People’s Council shall be sent to
Members of the People’s Council the same level at least 05 working days before
the opening date of the next midyear meeting of the People’s Council.
5. The People’s Council of each commune shall
consider approving its budget statement, send it to the People’s Committee of
the district within 05 working days from the day on which the statements is
approved. The People’s Councils of the district
shall consolidate and make a budget statement of the district, submit it to the
People’s Council of the same district for approval, and send it to the People’s
Committee of the province within 05 working days from the day on which the
statement is approved. The People’s
Council each province shall consolidate and make a budget statement of the
province, submit it to the People’s Council of the same province for approval
before December 31 of this next year.
The People’s Council of each province shall specify
time limits for approval budget statements of communes and districts; time
limits for the People’s Committees to send budget statements to the agencies
mentioned in Clause 2 and Clause 3 of this Article.
6. In case the budget statements are yet to be
approved by the People’s Council, the People’s Committee at the same level and
the State Audit Office of Vietnam that audited such budgets must keep
clarifying the contents requested by the People’s Council and submit a report
to the People’s Council within 30 days from the deadline mentioned in Clause 5
of this Article.
Article 70. Deadline and
procedures for making statements of central government budgets
1. Budget estimate units level I of central
government budget shall make budget statements within their competence and send
them to the Ministry of Finance and State Audit Office of Vietnam before
October 01 of the next year.
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3. Within 05 working days from the day on which the
People’s Council of the province approves the provincial budget statement, the
People’s Council the province must send it to the Ministry of Finance and State
Audit Office of Vietnam.
4. Based on the report made by State Treasury,
result of verification of budget statements of budget estimate units level I of
central government budget, and provincial budget statements approved by the
People’s Councils of provinces, the Ministry of Finance shall make a statement
of central government budget, submit it to government and State Audit Office of
Vietnam within 14 months after the end of the budget year.
5. The government shall submit a the central
government budget statement to Standing Committee of the National Assembly
within 16 months from the end of the budget year.
6. The statement of central government budget made
by the government must be sent to Members of the National Assembly within 20
days before the opening date of the midyear meeting of the National Assembly.
7. The National Assembly shall consider approving the
statement of central government budget within 18 months form the end of the
budget year.
8. Procedures for agencies of the National Assembly
to verify the statement of central government budget shall be decided by
Standing Committee of the National Assembly.
9. If the statement of central government budget is
yet to be approved by the National Assembly, the government, within its
competence, advertisement State Audit Office of Vietnam must keep clarifying
the contents requested by the National Assembly by the deadline imposed by the
National Assembly.
Article 71. Auditing
statements of central and provincial government budgets
1. State Audit Office of Vietnam shall audit the
statement of central government budget before submitting it to the National Assembly
for consideration and approval.
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Article 72. Settlement state
budget surplus
1. Surplus of central and provincial government
budgets shall be used for payment of principal and interest of loans of state
budget. If surplus still remains, 50% of it will be transferred to the
financial reserve fund at the same level, the other 50% will be transferred to
the next year’s budget; if the financial reserve fund has reached 25% of annual
budget expenditure estimate, the remaining surplus shall be included in next
year budget revenue.
2. Surplus of budgets of districts and communes shall
be included in next year budget revenue.
Article 73. Settlement of
illegitimate state budget revenues and expenditures after the state budget
statement is approved
In case illegitimate state budget revenues and
expenditures are found after a state budget statement is approved, Clause 8
Article 65 of this Law shall apply and such amounts may be accounted for in the
budget of the year in which they are dealt with.
Chapter VII
IMPLEMENTATION
Article 74. Instructions on
implementation of some special regulations
1. Pursuant to this Law, the government shall
promulgate regulations on management and use of budget for some fields related
to national defense and security, diplomacy, some special budget – finance
policies applied to Ho Chi Minh City, some provinces, and administrative -
economic units; a report shall be submitted to Standing Committee of the
National Assembly for opinions before promulgation and to the National Assembly
at the nearest meeting.
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Article 75. Transitional
clause
1. The Law on State budget No. 01/2002/QH11 still
applies to budget statements of 2015 and 2016.
2. Budget stability period 2011 – 2015 is extended
to the end of 2015. The next budget stability period is 2017 – 2020. With
regard to budget estimates of 2016 of Ministries, ministerial agencies,
Governmental agencies, other central and local regulatory agencies:
a) Limits on allocation of estimate of recurrent
expenditure estimate of the Prime Minister’s Decision No. 59/2010/QĐ-TTg dated
September 30, 2010 shall apply to recurrent expenditure estimates;
b) Principles, criteria, and norms for allocation
of investment capital derived from state budget 2016 – 2020 of Resolutions of
Standing Committee of the National Assembly shall apply to budget estimates for
expenditure on development investment, Budget estimates for expenditure on
development investment 2016 must comply with the framework for midterm
investment 2016 - 2020 and appropriate for the growth rate of state budget
expenditure in 2016 compared to 2015.
Article 76. Effect
1. This Law comes into force from the budget year
2017.
2. The Law on State budget No. 01/2002/QH11 expires
form the effective date of this Law.
Article 77. Specific
regulations
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This Law is ratified by the 13th
National Assembly of Socialist Republic of Vietnam during the 9th meeting
on June 25, 2015.
PRESIDENT OF
THE NATIONAL ASSEMBLY
Nguyen Sinh Hung