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GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 11/2020/ND-CP
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Hanoi, January
20, 2020
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DECREE
ADMINISTRATIVE
PROCEDURES FOR STATE TREASURY OPERATIONS
Pursuant to the Law on Government Organization
dated June 19, 2015;
Pursuant to the Law on Issuance of Legislative
Documents dated June 22, 2015;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Public Investment dated
June 13, 2019;
Pursuant to the Law on Construction dated June
18, 2014;
Pursuant to the Law on Procurement dated
November 26, 2013;
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Upon the request of the Minister of Finance;
The Government hereby promulgates the Decree
regulating administrative procedures for state treasury operations.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree sets out regulations on application and
documentation requirements and processes (hereinafter referred to as
administrative procedures) for state treasury operations, including
administrative procedures for collection and refund of payment of state budget
revenues through State Treasuries; administrative procedures for control of
state budget expenditures through State Treasuries (excluding state capital
shares in investment projects in the public-private partnership form);
administrative procedures for registration and use of accounts held at State
Treasuries; tasks and powers of agencies and units involved in the
implementation of administrative procedures for the State Treasury’s
operations.
Article 2. Subjects of
application
1. Units belonging to the State Treasury’s system.
2. Financial authorities, tax authorities, customs
authorities and other authorities assigned or authorized by competent state
authorities to perform tasks of collecting state budget revenues (below
collectively referred to as collection authority/authorities).
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4. Entities and persons performing transactions
with the State Treasury.
Article 3. Interpretation
For the purposes of this Decree, terms used herein
shall be construed as follows:
1. State budget payers include units,
organizations, households and individuals that are obliged to pay taxes, fees,
charges and other amounts required by the state budget.
2. Beneficiaries refers to organizations and
individuals who are entitled to the State Treasury’s payments.
3. Electronic payment to the state budget
refers to the form of payment to the state budget via web portals of tax
authorities (i.e. tax authorities or customs authorities) or the National
Public Service Portal or via electronic payment services of banks or
intermediary payment service suppliers according to the provisions of
applicable laws on electronic transactions and other relevant laws.
4. State budget user refers to a budget unit
assigned to directly manage and use the state budget's funds (even including
project/program owners or investors, project management units for investment
and construction projects funded by the state budget capital; units opening
deposit accounts at the State Treasury funded by the state budget).
5. Units dealing with the State Treasury
refers to state budget users; economic agencies; units and economic
organizations having transactions with the State Treasury and state budget
payers.
6. Units and organizations eligible to apply for
accounts opened at the State Treasury refers to state budget users, state
financial funds and other units and organizations permitted to hold accounts
opened at the State Treasure according to the prescribed regime.
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8. State budget payment documentation
includes tax payment statements; state budget payment records; evidence of
transfer of money from deposit accounts of units opened at the State Treasury;
receipts recording collection of taxes, fees, charges and fines for
administrative violations; transaction documents of banks or intermediary
payment service providers where state budget payers complete the payment
procedures; documentation to show remittance into the state budget from public
postal service providers. State budget payment documentation shall be
represented in the form of paper or electronic documents; be used when state
budget payers carry out payment procedures, or when the State Treasury,
collecting units, banks or intermediary payment service providers issue them to
state budget payers.
9. Money transfer document includes payment
orders in paper document or electronic data form that are issued by transaction
units to request the State Treasury to take away money from their accounts to
pay beneficiaries.
10. State Treasury’s public service web portal
refers to an electronic information webpage, which provides public administrative
services in the State Treasury sector to units dealing with the State Treasury
on the electronic environment. The State Treasury’s public service information
webpage is available on the internet at http://vst.mof.gov.vn/ and is added to
the Ministry of Finance’s Public Service Portal as prescribed in the
Government’s Decree No. 61/2018/ND-CP dated April 23, 2018 on the
implementation of the same-level or different-level single-window mechanism for
handling administrative procedures.
11. Spending commitment refers to any
commitment of the state budget-using units to use annual budget expenditures
(possibly, part or the whole of allocated budget expenditures within a budget
year) or authorized investment capital under public investment plans (maybe
part or the whole of the authorized investment capital specified in public
investment plans) to pay obligations arising from contracts signed between
state budget users and providers.
12. Table of payments to a beneficiary
refers to a detailed list of name, amount of money received, bank account
number (in case of payment to beneficiaries via bank accounts) and details of
personal payments to individual beneficiaries under Article 7 of this Decree.
13. Pay first, control later refers to a
method of payment applied to a number of state budget expenditures, according
to which the State Treasury carries out payment procedures immediately after
receiving complete and lawful documentation as legally prescribed; the control
of expenditures and handling of inspection results are rendered by the State
Treasury after completed payment of expenditures.
14. Original copy, primary text, certified true
copy of a document, including:
a) Original copy of a document (hereinafter
referred to as original document) refers to a complete copy in terms of
both content and format of a document which is issued and carries a competent
person’s direct signature.
b) Primary copy of a document (hereinafter
referred to as primary document) refers to any paper or document initially
issued, renewed or reissued by a competent authority or entity, or any paper or
document issued by an individual on his/her own account, bearing certification
and stamp of a competent entity or authority.
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In case of electronic transactions, submitted
documents and decisions granted after processing of documents regarding the
State Treasury’s operations shall be deemed as electronic evidencing documents regarding
financial activities as prescribed in clause 3 of Article 3 in the Government’s
Decree No. 165/2018/ND-CP dated December 24, 2018 on electronic transactions
arising in financial activities, and shall be digitally signed in accordance
with the law on digital signatures, or shall be protected by validation
measures applied to original documents as prescribed in clause 2 of Article 5
in the Decree No. 165/2018/ND-CP.
Chapter II
ADMINISTRATIVE
PROCEDURES FOR STATE TREASURY OPERATIONS
Section 1. ADMINISTRATIVE
PROCEDURES FOR COLLECTION AND REFUND OF
PAYMENT OF STATE BUDGET REVENUES
Article 4. Administrative
procedures for state budget payments
1. Title: Administrative procedures state budget
payments.
2. Manners:
a) Direct state budget payment made at the State
Treasury's head office or collecting units or banks.
b) Electronic state budget payment.
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a) State budget payer prepares evidence of state
budget payment, or directly sends written requests of competent regulatory
authorities for remittance of the state budget revenue to the State Treasury or
banks or collecting units, for completion of required administrative procedures
for state budget payment.
b) The State Treasury or the collecting unit where
the state budget payer carries out administrative procedures for state budget
payment checks the legality and validity of the state budget payment evidence
or written requests from competent regulatory authorities for payment to the
state budget or the state budget payer’s account balance (if any). Then,
completing required administrative procedures to collect cash from the payer or
collect money through the non-cash payment method used by the payer to pay into
the state budget; at the same time, issuing the payment receipts to the payer.
Bank where the payer carries out the procedures for
the state budget payment shall check information about the payer’s account
balance (in case of taking away money from the payer’s account). Then,
completing required administrative procedures to collect cash from the payer or
collect money through the non-cash payment method used by the payer to pay into
the state budget; at the same time, issuing the payment receipt to the payer.
c) If the payer’s account balance is not sufficient
to pay to the state budget, the State Treasury or the bank or collecting unit
(where the sender carries out the procedures for payment to the state budget),
notify the payer of the request for resubmitting their records or documents to
complete administrative procedures for state budget statement according to the
aforesaid processes.
4. Processes for electronic state budget payment
a) In case of state budget payment made through tax
authority’s websites:
State budget payers use electronic tax transaction
accounts granted by tax authorities to log into the electronic tax payment
system on the web portal of tax authorities to make tax payment documents and
attest acceptance of payment and send these documents submitted to the state
budget to the tax authorities in an electronic manner.
Web portals of tax authorities send notices of
receipt of state budget payment documents or explain reasons for not receiving
these documents to state budget payers. In case state budget payers use
value-added services on electronic transactions in tax payment (T-VAN), the web
portals of tax authorities shall send notices confirming receipt of documents
to the state budget payers through T-VAN service providers. As for valid state
budget payment documents, the web portals of tax authorities shall authenticate
them with digital signatures of tax authorities on state budget payment
documents and send them to banks or intermediary payment service providers
selected by the state budget payers when preparing state budget payment documents.
Banks or intermediary payment service providers
shall examine conditions for debiting accounts of state budget payers. If the
payer’s account balance is not sufficient to pay to the state budget, banks or
intermediary payment service providers shall carry out procedures to fully and
promptly transfer money into the account of the State Treasury according to the
information recorded on the State budget remittance voucher (the time limit for
money transfer is prescribed in the Law on Tax Administration); at the same
time, send vouchers of payment to the state budget with digital signatures of
the banks or intermediary payment service providers to the state budget payers
via the web portal of tax authorities to verify receive successful state budget
remittance. If the account balance of the payer is not sufficient to deduct
into the state budget, the bank or payment intermediary service provider sends
a digital signature notice of the failed budget payment to the payer via the
web portal of tax authorities for state budget payers to repeat the steps in
the above order.
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State budget payers use accounts with access names
and passwords provided by banks or intermediary payment service providers to
log in to the bank's corresponding electronic payment application system. or
providing intermediary payment services (such as ATM, Internet Banking, Mobile
Banking or other electronic payment forms); prepare vouchers of payment to the
State budget according to the instructions on the electronic payment
application system of each banking system or intermediary payment service
supplier.
Banks or intermediary payment service providers
shall verify information about accounts specified in state budget remittance
documents and conditions for debiting accounts of state budget payers. In case
of appropriate inspection, to carry out the procedures for full and timely
transfer of money to the account of the State Treasury according to the
information recorded on the voucher of remittance to the State budget (the time
limit for money transfer is prescribed in the Law on Tax Administration); at
the same time, send vouchers of payment to the state budget with digital
signatures of the banks or intermediary payment service providers to the state
budget payers and send the extracted information into the state budget
successfully to tax administration agencies and related units (if any). If the
examination proves that such information is not relevant, the banks or payment
intermediary service providers will send a digital signature notice of the
failed budget payment to the payer via the web portal of tax authorities for
state budget payers via respective electronic payment systems to repeat the
steps in the above order.
c) In case of payment of state budget via the
National Public Service Portal, after successful logging into the National
Public Service Portal, the state budget payer shall follow the same steps as
the case of payment of state budget through websites of tax administration agencies
specified at Point a, Clause 4 of this Article
5. Composition and number of sets of documents:
a) Composition of sets of documents:
State budget payment receipts or documents of
competent state agencies requesting state budget payers to pay money into the
state budget.
b) Number of submitted sets of documents:
In case of direct payment to the state budget, 01
original of voucher of payment to the state budget. Particularly for state
budget payers at banks who have not yet participated in the coordination of
state budget collection with agencies in the financial industry, it is
necessary to make 2 original documents of payment to the state budget or one
original or one copy. Take a copy of a competent state agency's document
requesting the state budget payer to pay money into the state budget.
In case of electronic payment to the state budget,
01 voucher of payment to the state budget shall be made on the application
program at the web portal of tax administration agency or National Public Service
Portal or the electronic payment application system of a bank or intermediary
payment service provider.
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a) In case of direct payment to the state budget,
within 30 minutes at the latest after the State Treasury or the bank or agency
receives a complete and valid dossier of the state budget payer.
b) In case of electronic payment to the state
budget, within 5 minutes after the web portal of tax authorities or National
Public Service Portal or the electronic payment application system of the bank
goods or intermediary payment service suppliers receive valid state budget
remittance receipts from state budget payers; At the same time, the account of
the state budget payer has enough balance to deduct into the state budget according
to the amount inscribed on the State budget voucher.
7. Implementing person: State budget payer.
8. Decision-making body: State Treasury, collection
agency and bank or intermediary payment service provider.
9. Results:
a) In case of direct payment to the state budget,
documents submitted to the state budget shall be sent to the State budget
payers with certification of the State Treasury or the banks or collecting
agencies.
b) In case of electronic payment to the state
budget, documents of payment to the state budget (with digital signature of the
bank or intermediary payment service provider) shall be sent to the state
budget payer for confirmation of the state budget payment.
10. Declaration forms:
a) Statement of tax payment; paper of payment to the
state budget; refund order cum clearing state budget revenues; receipts of
taxes, fees, charges and fines for administrative violations are prescribed in
accordance with the Form No. 01, 02, 03a1, 03a2, 03b1, 03b2, 03c in Appendix I
issued with this Decree.
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Documents certifying the payment of money into the
state budget of public postal service providers comply with Clause 19, Article
1 of Decree No. 97/2017 / ND-CP of August 18, 2017 of the Government, amending
and supplementing a number of articles of the Government's Decree No. 81/2013 /
ND-CP of July 19, 2013 detailing a number of articles and measures to implement
the Law on Handling administrative violations.
Transaction vouchers of banks or intermediary
payment service providers where state budget payers follow procedures for paying
money shall conform to Articles 16 and 17 of the 2015 Accounting Law.
b) In addition to the information criteria that
state budget payers must declare on the forms of voucher of payment to the
state budget specified at Point a, Clause 10 of this Article, agencies or
organizations that issue vouchers to the state budget may adjust the format,
add logos, images or other information indicators according to your management
requirements and in accordance with the current law provisions, ensuring that
no other information indicators are added in relation to persons implementing
the administrative procedures.
Article 5. Administrative
procedures for refund of state budget payments via the State Treasury
1. Title of administrative procedures: Refund of
state budget payments via the State Treasury.
2. Manners: The person who is reimbursed or the
person authorized to carry out procedures for receiving money reimbursement of
State budget revenues in cash directly at the State Treasury's office or the
bank where the State Treasury makes refund shall open the payment account or
receive refunds through the payee's account using a non-cash payment method.
3. Processes for cash refunds at the State
Treasury:
a) The State Treasury receives the order to return
the State budget revenues from the state agencies competent to decide the
reimbursement
b) Individuals who carry identity cards or identity
cards or certificates of the armed forces or citizen identity cards or
passports and authorization to receive money reimbursed by the payee of state
budget revenues ( in case of authorization) to the State Treasury to carry out
the procedures for receiving refund money.
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4. Order of making refunds via the payee's account
by non-cash payment method:
a) The State Treasury receives the order to return
the state budget revenue or the order of refund to collect the state budget
revenues transferred by the competent state agency to decide the refund.
b) The State Treasury shall check the legality and
validity of the order to return the state budget revenue or the order of refund
cum to collect the state budget revenues; perform accounting of refunds,
accounting of state budget revenues and transfer of refunds of state budget
revenues into accounts of state budget payers according to information approved
by competent state agencies. Return refunded.
5. Composition and number of sets of documents:
a) Composition of sets of documents:
In case of refunding in cash directly at the State
Treasury to individuals: Identity card or ID card, certificate of armed forces
or citizen ID card or valid passport presented at State Treasury when carrying
out procedures; originals or copies of originals of power of attorney to
receive refunds of state budget revenues (in case of authorization).
In case of refunding via the payee's account: The
State Treasury shall make a refund into the account of the refunded person
according to the refund order of the competent state agency deciding on refund;
The refunded person is not required to send the dossier to the State Treasury.
b) Number of submitted sets of documents:
The quantity of each dossier component specified at
Point a, Clause 5 of this Article is 1 copy (the original or a duplicate copy
of the original). Particularly for people's identity cards or identity cards or
certificates of armed forces or valid citizenship or passport cards presented
at the State Treasury when carrying out the procedure, one original is
required.
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a) For cash refunds at the State Treasury,
decisions shall be made within 30 minutes at the latest after the State
Treasury receives all valid and lawful dossiers of individuals refunded the
State budget revenues and orders of refund of state budget revenues or refund
orders cum state budget payment clearing and settlement.
b) For refunds via the payee's account: Decisions
shall be made within 1 working day after the State Treasury receives the order
to refund the state budget revenue or the refund order cum state budget payment
clearing and settlement that ensure validity and legitimacy.
7. Implementing person: Organizations and
individuals receiving state budget refunds.
8. Decision-making body: State Treasury.
9. Results:
a) For cash reimbursement at the State Treasury:
The State Treasury's voucher of reimbursement of state budget revenues must
carry the signature certifying that the recipient has received the full amount
of money.
b) For refunds via the payee's account: State
treasury or bank or intermediary payment service provider shall report credit
to organizations and individuals that are refunded state budget revenues.
Section 2. ADMINISTRATIVE
PROCEDURES FOR CONTROL OF STATE BUDGET SPENDING
Article 6. Administrative
procedures for control of commitments to state budget spending via the State
Treasury
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2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) The unit using the state budget shall send the
dossier of request for payment commitment or request to adjust the payment
commitment to the State Treasury where the transaction is made.
b) The State Treasury shall check the validity and
legality of the file. In case the dossier satisfies the prescribed regime, the
State Treasury shall carry out the procedures for commitment to spend and send 01
copy of the proposal or adjust the written commitment certified by the State
Treasury to the unit in writing or through the State Treasury's public service
portal. In case the dossier does not meet the prescribed regime, the State
Treasury shall send a notice of refusal to commit to spend the state budget to
the unit (clearly stating the reason for refusal) in writing or the State
Treasury’s public service information portal.
4. Composition and number of sets of documents:
a) Composition of sets of documents:
In case of requesting commitment of expenditure:
Annual estimate (for recurrent expenditures), annual investment capital plan
(for investment expenditures) assigned by competent authorities; written
request of commitment to spend the state budget; Contract (sent once when
arising or changing).
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b) Number of submitted sets of documents: Quantity
of each dossier component specified at Point a, Clause 4 of this Article is 1
copy (original or duplicate copy of the original). Especially, the written
request for or document on adjustment of commitments to state budget spending
shall be 02 original copies.
In case of sending the dossier through the State
Treasury's public service portal, the dossier components must be digitally
signed according to regulations.
5. Decision-making duration: Within 1 working days
of the State Treasury’s receipt of full, valid and legitimate documents of
units.
6. Implementing persons: State budget users.
7. Decision-making body: State Treasury.
8. Results:
a) In case the State Treasury approves the request
or adjust the unit's spending commitment: The State Treasury's certification
directly on the written request or adjustment of the State budget expenditure commitment;
in case the unit participates in electronic transactions with the State
Treasury, the State Treasury sends confirmation of approval of proposal or
adjustment of payment commitment via the Public Service Portal of the State
Treasury.
a) In case the State Treasury rejects the proposal
or adjust the unit's spending commitment: The State Treasury's written notice
of refusal of proposal or adjustment of payment commitment; in case the unit
participates in electronic transactions with the State Treasury, the State
Treasury sends a notice of refusal of proposal or adjustment of payment
commitment through the State Treasury's public service portal.
9. Declaration forms:
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b) In addition to the information criteria that
state budget-using units must declare on the written request or adjust the
State budget expenditure commitment prescribed at Point a, Clause 9 of this
Article, paper-issuing agencies or organizations propose or adjust a commitment
to the state budget that can adjust the format, add logos, images or other
information criteria according to its management requirements and in accordance
with current law provisions, make sure not to add other information indicators
related to the objects of administrative procedures.
Article 7. Procedures for
controlling the payment of recurrent, non-business expenditures of a regular
nature, and spending on national target programs and target programs using
non-business funding
1. Title: Administrative procedures for controlling
the payment of recurrent, non-business expenditures of a regular nature, and
spending on national target programs and target programs using non-business
funding.
2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) In case of direct transactions made at State
Treasury:
State budget users prepare and send paper documents
directly to the State Treasury where transactions are made.
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b) In case of carrying out administrative
procedures through the State Treasury’s public service portal:
The unit using the state budget shall prepare and
send a dossier of control of payment of state budget expenditures through the
State Treasury's public service portal.
The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case the expenditure meets the prescribed regime, the State Treasury shall
send 01 copy of Debit voucher to the unit via the State Treasury's public
service portal to certify that payment has been made. In case the expenditure
does not meet the prescribed regime, the State Treasury shall send a notice of
refusal to pay the state budget expenditure (clearly stating the reason for
refusal) to the unit through the public service portal of the State Treasury.
For expenditures made in the form of prepayment or
post-payment control in the cases mentioned at Points a and b of this Clause,
the State Treasury shall receive dossiers and carry out payment procedures for
beneficiaries within 01 working day after receiving a complete and valid
dossier; at the same time, send 01 copy of Debit voucher to the unit to confirm
payment has been made. Within 01 working day from the date of payment, the
State Treasury shall control the records according to the prescribed regime. In
case the expenditure control does not comply with the prescribed regime, the
State Treasury shall notify the expenditure control result to the unit (clearly
stating the reason for refusal); after that, handle withheld the payment value
on the next payment. In case the next payment time is not enough for the
completed work volume or cost estimates for deduction, the State Treasury shall
request in writing the units to collect and reduce the state budget
expenditures (in case of unsettled budget), submit the state budget (for cases
where budget has been settled).
4. Dossier composition for recurrent expenditures
of state budget from estimated accounts of state budget-using units:
a) The dossier sent for the first time (sent once
at the beginning of the year or when arising, modified or supplemented)
comprises: A document approving the annual estimate assigned by the competent
authority; contracts (for contracts valued at over VND 50 million or more); written
assignment or internal contract of contract (for cases of self-implementation);
document approving payroll quotas approved by competent authorities.
In addition, for some specific cases, the unit
using the state budget shall send additional supplements as follows:
For public non-business units, state agencies are
autonomous and self-responsible for performing tasks, organizing apparatus,
payroll and finance: Regulation on internal spending of budget-using units
government; The decision to grant autonomy of competent authorities (for public
non-business units that are autonomous and self-responsible for task
performance, organizational structure, payroll and finance).
The case of control of state budget expenditures
according to the performance of tasks: Detailed budget shall be assigned by
competent authorities.
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With respect to expenditures on implementation of
science and technology tasks: Approval document on tasks of competent
authorities.
Regarding expenditures on tasks and support from
the state budget to implement the national tourism promotion program, national
tourism action program and national trade promotion program: Detailed estimates
assigned by the competent authority. In case the Ministry of Program Management
transfers funds to the units in charge of program implementation, the Program
Management Ministry shall send additional decisions on program approval
according to the support contents.
For subsidy expenditures under subsidy decisions of
competent authorities: Detailed cost estimates are assigned by competent
authorities; subsidy decisions of competent authorities.
b) Advance application documents (sent for each
request for advance payment): Money transfer documents; written guarantee for
advance payment (for contracts where the guarantee is required).
In case the expenditures do not have a contract or expenditures
with a contract with a value of not more than VND 50 million, the voucher of
money transfer of the state budget-using unit cannot fully state the content of
expenditure or unit. Use the state budget to send a list of payment/advance
contents.
c) Payment documents (sent for each payment
request), including: money transfer documents; written request for advance
payment (for cases of advance payment). In case the expenditures do not have a
contract or expenditures with a contract with a value of not more than VND 50
million, the voucher of money transfer of the state budget-using unit cannot
fully state the content of expenditure or unit. Use the state budget to send a
list of payment/advance contents.
In addition to the money transfer voucher, for some
specific expenses, the unit using the state budget shall send additional
supplements:
In case of payment of salaries and allowances based
on regular salaries and wages under the Contract, additional income, bonuses,
allowances and other allowances, cash, scholarships: payment statement sent to
beneficiaries; documents specifying the results of annual expenditure savings
(for additional incomes for cadres, civil servants and public employees; the
units shall send them by January 31 of the following year at the latest).
In case of spending from the state budget's support
to implement the national tourism promotion program, national tourism action
program: Decision on approval of settlement by competent authorities.
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In case of paying yearly dues to international
organizations: Estimated expenditure in foreign currencies; proposal of payment
by international organizations.
In case of spending on procurement of assets not
subject to concentrated procurement specified in Clause 8 of this Article (for
expenditures that units must send contracts to the State Treasury for control):
Table of determination of value amount of work volume completed. Particularly,
with respect to purchase of motor vehicles, units send decisions to allow
purchases from competent authorities.
In case the State Treasury is requested by the
competent authority to pay directly to the beneficiary: List of beneficiaries
approved by the competent authority.
In case of spending control by mode of task
assignment, order and bidding for the provision of public products and services
funded with the state budget from regular expenditure sources: Documents on
acceptance of assigned tasks (for funding for assignment of tasks); acceptance
record according to Form No. 02 and written record on acceptance and
liquidation of contract according to Form No. 04 issued together with the
Government's Decree No. 32/2019 / ND-CP dated April 10, 2019 tasks, ordering or
bidding for the supply of public products and services using the state budget
from regular expenditure sources (for funding for ordering and bidding).
In case of payment of monthly allowances and
allowances, one-time benefits for implementation of preferential policies for
people with meritorious services to the revolution and people directly
participating in the resistance: List of payment / advance contents
(Departments of Labor – War Invalids and Social Affairs directly pay
beneficiaries); list of expenditures paid to beneficiaries of preferential
policies for people with meritorious services to the revolution and people
directly involved in the resistance wars managed by the Labor, War Invalids and
Social Affairs sector (through payment service organizations pay to
beneficiary); paper to pay the fund.
For the remaining expenses (in case the contract
must be sent to the State Treasury for control): Table of determining the value
of completed work volume. Particularly for insurance contracts, audits, telecommunications
leasing, payment of public services or renting houses, the unit sends a list of
payment / advance contents.
5. Dossier composition for national target program
expenditure, target program using non-business funding:
a) Dossier sent for the first time (sent for the
first time when dealing with the State Treasury or when incurred, modified or
supplemented): The documents submitted for the first time in accordance with
the provisions of Point a, Clause 4 of this Article; decisions approving estimates
of maintenance and maintenance of infrastructure works by competent
authorities; decisions to assign project implementation cost estimates and
project approval decisions of competent authorities (for projects supporting
production development, livelihood diversification and replication of poverty
reduction models).
b) Request documentation for advance and payment
shall be subject to point b and c of clause 4, and point b and c of clause 6,
of this Article.
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For works with an implementation cost of VND 500
million or more: Regulations laid down in Article 8 herein shall be observed.
For works with an implementation cost of less than
VND 500 million, documentation shall include:
a) The dossier sent for the first time (sent once
at the beginning of the year or when there are any adjustments or additions),
including: The annual estimate assigned by the competent authority; contract
(for contracts valued at over VND 50 million or more).
b) Advance application documents (sent for each
request for advance payment), including: Money transfer documents; written
guarantee for advance payment for contract value (for contracts where the
guarantee for advance payment is required).
In case the expenditures do not have a contract or
expenditures with a contract with a value of not more than VND 50 million, the
voucher of money transfer of the state budget-using unit cannot fully state the
content of expenditure or unit. Use the state budget to send a list of
payment/advance contents.
c) Payment documents (sent for each payment
request), including:
For non-contracted expenses or contracted expenses
and the contract value not exceeding VND 50 million: Money transfer documents;
written request for advance payment (for cases of advance payment); list of
payment / advance contents (in case the money transfer voucher of the state
budget-using unit cannot fully state the spending contents).
For expenditures with a contract value of over VND
50 million to under VND 500 million: Money transfer documents; written request
for advance payment (for cases of advance payment); The table determines the
value of the completed workload.
If the project is completed and approved by a
competent state agency, but it has not yet been fully paid with capital
according to the settlement approval value, the state budget-using unit shall
additionally send the approval decision on settlement.
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a) For deposit accounts that the State Treasury
must control, the dossier includes:
For regular expenses: Documents specified in Clause
4 of this Article (public non-business units themselves shall cover regular
expenditures and investment, public non-business units autonomously covering
recurrent expenses: documents on approval of the number of employees decided by
the unit according to regulations).
For expenditures on the performance of repair, maintenance,
renovation, upgrade or expansion of facilities valued at under VND 500 million:
Documents shall be subject to Clause 6 of this Article.
For expenditures from toll accounts of state budget
revenues (the units send one time at the beginning of the year or when there is
an adjustment): revenue estimates, expenses and fees shall be delivered
annually by competent authorities.
a) For deposit accounts that the State Treasury
must not control, the dossier includes money transfer documents.
8. Composition of dossiers on expenditures on
concentrated purchases: Annual estimate or annual investment plan of the
program or project assigned by a competent authority; Contract according to the
form prescribed in Article 78 of Decree No. 151/2017/ND-CP dated December 26,
2017 of the Government detailing a number of articles of the Law on Management
and Use of Public Assets (hereinafter referred to as Decree No.
151/2017/ND-CP); money transfer documents; written guarantee of advance payment
(in case the contract contains provisions of advance guarantee); written
request for advance payment (in case of advance payment); minutes of property
handover and receipt according to the form prescribed in Article 80 of Decree
No. 151/2017 / ND-CP; written document of the concentrated procurement unit
requesting the agency managing the program or project to transfer money to the
contractor to supply the selected property under the signed contract (in case
the concentrated procurement unit requests the agency management of programs or
projects transferring money paid to contractors supplying properties) or
transferring money to deposit accounts of centralized procurement units (in
case where the concentrated procurement unit requests the chapter management
agency submission and project of money transfer to the concentrated procurement
unit for payment to the contractor supplying assets).
9. Composition of dossiers on expenditures subject
to confidentiality requirements: Annual estimates assigned by competent
authorities; money transfer documents; written request for advance payment (for
cases of advance payment).
10. Components of the dossier for expenditures
authorized by the State budget user of the State Treasury to pay automatically
at regular intervals to a number of suppliers of goods and services (such as
electricity, water and telecommunications): Authorization document of the state
budget-using unit for the State Treasury on self-deduction of accounts of the
paying unit for the supplier according to the value of goods and services that
the unit has used; Units send it once if it arises, is amended or supplemented.
11. Number of submitted sets of documents: The
quantity of each dossier component specified in Clauses 4, 5, 6, 7, 8, 9 and 10
of this Article is 1 copy (the original or the primary copy or a certified copy
of the primary document). Particularly with respect to the money transfer
documents, there must be 2 originals (in case of value-added tax deduction or
in cases where transaction units and goods and service suppliers open accounts
at one State Treasury unit, then add 01 original corresponding to each case);
the written request for advance payment is 02 originals; 02 originals for the
payment of the fee; The payment sheet for the beneficiary is 02 copies
(original or original); List of contents of payment / advance is 01 original.
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12. Decision-making duration:
a) With respect to advances: Within 1 working days
of the State Treasury’s receipt of full, valid and legitimate documents of
state budget-using units.
b) With respect to payments: Not more than 02 working
days of the State Treasury’s receipt of full, valid and legitimate documents of
state budget-using units.
c) For expenditures from the deposit account of the
transaction unit that the State Treasury is not required to control: Within 1
working days of the State Treasury’s receipt of full, valid and legitimate
documents from transaction units.
d) For expenditures implemented in the form of
paying first, controlling later: Within 1 working days of the State Treasury’s
receipt of full, valid and legitimate documents of state budget-using units.
13. Implementing persons: Transaction units.
14. Decision-making body: State Treasury.
15. Results:
a) If the State Treasury accepts the requests for
payments, advances or spending from deposit accounts of transaction units:
State Treasury’s direct certification given on documents on transfer of money
of transaction units. Particularly for payment of salaries and amounts of
salary nature and additional income for officials, public servants and public
employees, in cases where transaction units have not yet carried out
administrative procedures through the public service portal of the State
Treasury, apart from the confirmation on the money transfer documents of the
transaction unit, the State Treasury shall certify on 01 copy of the payment
sheet for the beneficiary (with the seal of the State Treasury) for Units
transferred to banks to transfer money into personal accounts of officials,
public servants and public employees.
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b) In case the State Treasury rejects the request
for payment, advance or spending from the deposit account of the transaction
unit, the State Treasury shall notify (in writing or through the State
Treasury’s Public Service information service page) on refusing to accept payments,
advances or expenditures from the unit's deposit account.
16. Declaration forms:
a) Written request for advance payment; paper of
payment of expenses; list of payment / advance contents; table to determine the
value of completed work volumes; payment table for beneficiaries; list of
expenditures paid to beneficiaries of preferential policies for people with
meritorious services to the revolution and people directly involved in the
resistance, managed by the Labor, War Invalids and Social Affairs branch and
documents of money transfer prescribed corresponding to the Form No. 05a, 05b,
06, 07, 08a, 08b, 09, 10, 16a1, 16a2, 16a3, 16a4, 16c1, 16c2, 16c3 and 16c4 in
Appendix II issued with this Decree.
b) In addition to the information criteria that
units dealing with the State Treasury must declare on the declaration forms
prescribed at Point a, Clause 16 of this Article, the agency or organization
that issues the declaration form may adjust the format, add logos, images or
other information indicators according to their management requirements and in
accordance with current law provisions, make sure not to add other information
indicators related to the person implementing administrative procedures.
Article 8. Administrative
procedures for controlling payment of investments belonging to state budget
capital
1. Title: Administrative procedures for controlling
payment of investments belonging to state budget capital.
2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
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a) In case of direct transactions made at State
Treasury:
The investor or construction investment project
management unit shall make and send a dossier to the State Treasury where the
transaction is carried out.
The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case of controlling the expenses strictly according to the prescribed
regime, the State Treasury shall carry out payment procedures for the
beneficiaries at the request of the investor or the construction investment
project management unit; at the same time, send the unit 01 copy of paper
voucher (Debit voucher) to confirm that payment has been made. In case the
expenditure control does not comply with the prescribed regime, the State
Treasury shall issue a notice of refusal to pay the state budget expenditure
(clearly stating the reason for refusal) in writing to the unit.
b) In case of carrying out administrative
procedures through the State Treasury’s public service portal:
The investor or construction investment project
management unit shall make and send a dossier through the public service portal
of the State Treasury.
The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case of controlling the expenses strictly according to the prescribed
regime, the State Treasury shall carry out the payment procedures for the
beneficiaries and send 01 copy of Debit voucher to the unit to certify that
payment has been made. In case the expenditure control does not comply with the
prescribed regime, the State Treasury shall send a notice of refusal to pay the
state budget expenditure (clearly stating the reason for refusal) to the unit
through the public service portal of the State Treasury.
c) For expenditures made in the form of prepayment
or post-payment control in the cases mentioned at Points a and b of this
Clause, the State Treasury shall receive dossiers and carry out payment
procedures for beneficiaries within 01 working day after receiving a complete
and valid dossier; at the same time, send 01 copy of Debit voucher to the unit
to confirm payment has been made. Within 02 working days from the date of payment,
the State Treasury shall control the records according to the prescribed
regime. In case the expense control is not in compliance with the prescribed
regime, the State Treasury shall notify the expenditure control result to the
unit (clearly stating the reason for refusal); after that, handle the deducted
payment value on the next payment. In case the next payment time is not enough
for the completed work volume or capital plan for deduction, the State Treasury
shall request in writing the unit to recover and reduce the state budget
expenditure (if not budget settlement), remitting the state budget (for cases
where the budget settlement has been made).
4. Composition of legal documents of the project
(sent for the first time when dealing with the State Treasury or when any
arises, is adjusted or supplemented):
a) For projects, investment preparation work needs
a dossier, comprising: Annual investment capital plans approved by competent
authorities; decisions allowing investment preparation; cost estimates for
investment preparation work or cost estimates of each work item under
investment preparation approved by competent authorities; contracts; written
assignments or internal lump-sum contracts (for investment projects to be
autonomously executed).
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Annual investment capital plan approved by
competent authorities; investment decisions of competent authorities and
decisions on project adjustment (if any); a document of a competent authority
permitting self-implementation (if it is not included in the investment
decision of a competent authority); contract, joint venture agreement (in case
of joint venture contract which joint venture agreement is not specified in
contract); written assignment or internal contract of contract (for cases of
self-implementation); cost estimates and approval decisions of competent
authorities for each work, work item or work in case of appointment of
contractor or autonomous execution of projects and works performed without
contract (except for projects only making economic - technical reports).
Particularly for compensation and support for resettlement, there must be a
cost estimate for the organization of compensation, support and resettlement
approved and estimated by the competent authority, and compensation, support
and resettlement plans approved by competent authorities.
For a construction contract with ground clearance,
the unit shall send the ground clearance plan or the minutes of ground delivery
(in part or in whole) in accordance with the agreement in the contract.
5. Advance application documents (sent for each
request for advance), including: Investment payment request; money transfer
documents; written guarantee for advance on contract value (for contracts where
the guarantee for advance is required).
6. Composition of payment documents (sent for each
payment request), including:
a) For payment of completed work volumes (including
work performed via contracts and not through contracts), a dossier comprises:
Written request for payment of investment capital; money transfer documents;
written request for advance payment of investment capital (for cases of advance
payment); the table determining the value of the completed workload.
With respect to compensation, support and
resettlement costs, dossiers submitted shall include: Written request for
payment of investment capital; money transfer documents; written request for
advance payment of investment capital; the table determining the value of
completed compensation, support and settlement; contracts and home handover
reports (in case of purchases of homes for residential resettlement and project
site clearance).
With respect to funding for performing tasks of
compensation, support and resettlement, dossiers submitted shall include:
Written request for payment of investment capital; money transfer documents;
written request for advance payment of investment capital (for cases of advance
payment).
b) If construction works (including construction of
homes for residents moving to other places due to site clearance) are developed
in order to perform tasks of compensation, support and resettlement,
regulations laid down in clause 4 and 5, point a, c and d of clause 6 of this
Article must be observed.
c) For projects which have been finalized and
approved by competent state authorities, but have not yet been fully paid
capital according to the settlement approval value, payment dossiers shall
comprise: Written requests for payment of investment capital; settlement approval
decisions; money transfer documents.
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7. Composition of dossiers for investment projects belonging
to national target programs and target programs funded by the state budget
shall conform to the provisions in Clauses 4, 5 and 6 of this Article.
Particularly for the composition of legal documents for projects of national
target programs with small scale and non-complicated techniques in which the
State shall provide partial investment support while the remainder shall be
contributed by people (hereinafter referred to as small-sized group-C project),
the dossier shall include: annual investment capital plans approved by
competent authorities; written approval of investment preparation estimates by
competent authorities, enclosing cost estimates for investment preparation work
(for investment preparation projects (work)); decisions approving work construction
dossiers of the commune People's Committees together with construction dossiers
(for project implementation work); contracts.
a) With respect to confidential construction works:
Annual capital investment plans approved by competent authorities; written
requests for payment of investment capital; money transfer documents; written
requests for advance payment of investment capital (for cases of advance
payment).
b) For works implemented under urgent orders,
urgent or temporary construction works:
Advance documents include: Emergency orders or
decisions on response to emergency situations of competent authorities;
investment decisions of competent authorities and decisions on project
adjustment (if any); written requests for payment of investment capital; money
transfer documents; document of advance guarantee (for cases where an advance
guarantee is required).
Payment documents: Contracts, joint venture
agreements (in case of joint venture contracts whereby joint venture agreements
are not specified in contract) or assignment documents (for case of autonomous
implementation and without contract) and documents as prescribed in clauses 4
and 6 of this Article (except for the documents the units sent when making
advances).
9. Documents for payments from deposit accounts of
transaction units shall be subject to regulations laid down in clause 4, 5 and
6 of this Article.
In case of payments from deposit accounts that the
State Treasury does not have to control, the dossiers include money transfer
vouchers.
10. Dossiers for cases of project management
entrustment shall include trust contracts and documents specified in Clauses 4,
5 and 6 of this Article.
11. Number of sets of documents: The quantity of
each dossier component specified in Clauses 4, 5, 6, 7, 8, 9 and 10 of this
Article is 1 copy (the original or primary or duplicate copy of the original).
Particularly for money transfer documents, there are 2 originals (in case of
value-added tax deduction or in cases where the transaction units and suppliers
of goods or services open accounts at the same State Treasury unit, another
original corresponding to each case must be added); 02 originals of written
requests for payment of investment capital and written requests for advance
payment of investment capital.
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12. Duration of processing of submitted documents:
a) As for advances, within 1 working day from the
State Treasury’s receipt of full, valid and legitimate documents from project
owners or project management units.
a) As for payments, within 1 working day from the
State Treasury’s receipt of full, valid and legitimate documents from project
owners or project management units.
c) As for payments made in the form of paying
first, controlling later, within 1 working day from the State Treasury’s
receipt of full, valid and legitimate documents from project owners or project
management units.
13. Implementing persons: Owners or management
units of investment projects funded by state budget capital.
14. Decision-making body: State Treasury.
15. Results:
a) If the State Treasury accepts the request for
payments or advances, the State Treasury will give its certification directly
on the written request for payment of investment capital and money transfer
documents. In case the investor or the construction investment project
management unit participates in electronic transactions with the State
Treasury, the State Treasury shall send Debit vouchers to the unit through the
State Treasury's Public Service Portal to confirm that any payments or any
advance has been made.
b) In case the State Treasury rejects the request
for payment or advance, the State Treasury shall notify the refusal to accept
payment or advance of the investors or the Management Units of construction
investment projects (in writing or via the Public Service Portal of the State
Treasury).
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a) Written request for payment of investment
capital; money transfer documents; written request for advance payment of
investment capital; a table determining the value of completed work volumes and
a table of values of the volume of work for compensation, support and
resettlement, which has been made in accordance with the Form No. 11, 16b1,
16b2 and 05c, 08b, 12, 16c1, 16c2, 16c3 and 16c4 in Appendix II issued with
this Decree.
b) In addition to the information criteria that
units dealing with the State Treasury must declare on the declaration forms
prescribed at Point a, Clause 16 of this Article, the agency or organization
that issues the declaration form may adjust the format, add logos, images or
other information indicators according to their management requirements and in
accordance with current law provisions, making sure that none of other
information indicators related to the person implementing administrative
procedures is added.
Article 9. Administrative
procedures for control and payment of costs of management of investment
projects using state budget capital through the State Treasury
1. Title: Administrative procedures for control and
payment of costs of management of investment projects using state budget
capital through the State Treasury.
2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) In case of direct transactions made at State
Treasury:
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The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case of controlling the expenses strictly according to the prescribed
regime, the State Treasury shall carry out payment procedures for the
beneficiaries at the request of the investor or the construction investment
project management unit; at the same time, send the unit 01 copy of paper
voucher (Debit voucher) to confirm that payment has been made. In case the
expenditure control does not comply with the prescribed regime, the State
Treasury shall issue a notice of refusal to pay the state budget expenditure
(clearly stating the reason for refusal) in writing to the unit.
b) In case of carrying out administrative
procedures through the State Treasury’s public service portal:
The investor or construction investment project
management unit shall make and send a dossier through the public service portal
of the State Treasury.
The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case of controlling the expenses strictly according to the prescribed
regime, the State Treasury shall carry out the payment procedures for the
beneficiaries and send 01 copy of Debit voucher to the unit to certify that
payment has been made. In case the expenditure control does not comply with the
prescribed regime, the State Treasury shall send a notice of refusal to pay the
state budget expenditure (clearly stating the reason for refusal) to the unit
through the public service portal of the State Treasury.
For expenditures made in the form of prepayment or
post-payment control in the cases mentioned at Points a and b of this Clause,
the State Treasury shall receive dossiers and carry out payment procedures for
beneficiaries within 01 working day after receiving a complete and valid
dossier; at the same time, send 01 copy of Debit voucher to the unit to confirm
payment has been made. Within 01 working days from the date of payment, the
State Treasury shall control the records according to the prescribed regime. In
case the expense control is not in compliance with the prescribed regime, the
State Treasury shall notify the expenditure control result to the unit (clearly
stating the reason for refusal); after that, handle the deducted payment value
on the next payment. In case the next payment time is not enough for the
completed work volume or capital plan for deduction, the State Treasury shall
request in writing the unit to recover and reduce the state budget expenditure
(if not budget settlement), remitting the state budget (for cases where the
budget settlement has been made).
4. Composition of legal documents (sent for the
first time when dealing with the State Treasury or when any arises, is adjusted
or supplemented): Annual investment capital plan assigned by competent
authorities; decisions approving annual project revenue and expenditure
estimates (except where it is not required to make estimates); cost estimates
and approval decisions of competent authorities (for cases of autonomous
execution); decision on handing over autonomy of competent authorities (in case
not yet specified in the decision on establishing the unit); regulations on
internal spending of the unit or regulations on the use of saved project
management funding; documents approving payroll norms approved by competent
authorities or decisions established; contracts.
5. Components of the advance payment and payment
dossier (sent each time when there is a request for advance or payment) in case
the investor directly manages a project; the investor entrusts all project
management to the specialized and regional project management board:
a) Advance request documentation includes the
written request for payment of investment capital; money transfer document.
b) Payment documents, including: Application for
payment of investment capital; money transfer documents; written request for
advance payment (for cases of advance payment); Other relevant dossiers
prescribed at Point c, Clause 4 and Point c, Clause 6, Article 7 of this
Decree.
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a) Documents on transfer of project management
funds from budgetary accounts into deposit accounts, including written requests
for payment of investment capital; money transfer documents.
b) Documents about advance payment, payment of
project management costs from deposit accounts (sent each time when there is a
request for advance or payment):
Advance request documentation includes the written
request for payment of investment capital; money transfer document.
Payment documents, including: Request for payment
of investment capital; money transfer documents; written request for advance
payment (for cases of advance payment); the table of distribution of project
management costs repaid to refund advances on project management costs; other
relevant dossiers prescribed at Point c, Clause 4 and Point c, Clause 6,
Article 7 of this Decree.
7. Number of sets of documents: The quantity of
each dossier component specified in Clauses 4, 5 and 6 of this Article is 01
copy (the original or primary or duplicate copy of the original). Particularly
for money transfer documents, there are 2 originals (in case of value-added tax
deduction or in cases where the transaction units and suppliers of goods or
services open accounts at the same State Treasury unit, another original
corresponding to each case must be added); 02 originals of written requests for
payment of investment capital and written requests for advance payment of
investment capital; 01 original of statement of details of payment/advance.
In case of sending the dossiers through the State
Treasury's public service portal, the dossier components must be digitally
signed according to regulations.
8. Duration of processing of submitted documents:
a) With respect to advances: Within 1 working day
from the State Treasury’s receipt of full, valid and legitimate documents from
project owners or project management units.
b) With respect to payments: Not more than 02
working days from the State Treasury’s receipt of full, valid and legitimate
documents from project owners or project management units.
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9. Implementing persons: Owners or management units
of investment projects funded by state budget capital.
10. Decision-making body: State Treasury.
11. Results:
a) If the State Treasury accepts the request for
payments or advances on investment project management costs of owners or
project management units, the State Treasury will give its certification
directly on money transfer documents. In case the investor or the construction
investment project management unit participates in electronic transactions with
the State Treasury through public services, the State Treasury shall send Debit
vouchers to the unit through the State Treasury's Public Service Portal to
confirm that any payment or any advance has been made.
b) In case the State Treasury rejects the request
for payment or advance on costs of project management of owners or project
management units, the State Treasury shall notify the refusal to accept payment
or advance of the investors or the Management Units of construction investment
projects (in writing or via the Public Service Portal of the State Treasury).
12. Declaration forms:
a) Written request for payment of investment
capital; money transfer documents; written request for advance payment; project
management expense allocation table used for requesting the advance payment of
project management expenses respectively prescribed according to Forms No. 11,
16b1, 16b2, 16c1, 16c2, 16c3, 16c4, 05c and 13 in Appendix II issued with this
Decree; other relevant declaration forms prescribed in Clause 16, Article 7 of
this Decree.
b) In addition to the information criteria that
units dealing with the State Treasury must declare on the declaration forms
prescribed at Point a, Clause 12 of this Article, the agency or organization
that issues the declaration form may adjust the format, add logos, images or
other information indicators according to their management requirements and in
accordance with current law provisions, making sure that none of other
information indicators related to the person implementing administrative
procedures is added.
Article 10. Administrative procedures
for control of spending on foreign capital via the State Treasury
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2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) In case of payment made at service banks:
a) In case of direct transactions made at the State
Treasury: Investors or the Management Units of construction investment project
shall make and send paper documents directly to the State Treasury where the
transactions are made. The State Treasury shall receive and control the
legality, validity, and payment conditions according to the prescribed regime.
In case of controlling the guaranteed expenses strictly according to the prescribed
regime, the State Treasury shall give certification for advances or payments to
investors or project management units. In case the expenditure control does not
comply with the prescribed regime, the State Treasury shall issue a notice of
refusal to pay the state budget expenditure (clearly stating the reasons for
refusal) in writing to the unit.
In case the investor or the management unit of
construction investment project prepares and sends dossiers through the public
service portal of the State Treasury, the State Treasury receives and controls
the legality, validity and conditions for payment. If these payments or
advances strictly comply with the prescribed regime, the State Treasury shall
give attestation to them at the requests of investors or construction
investment project management units. In case the expenditure control does not
comply with the prescribed regime, the State Treasury shall send a notice of
refusal to pay the state budget expenditure (clearly stating the reason for
refusal) to the unit through the public service portal of the State Treasury.
b) In case of payment at the State Treasury,
regulations laid down in clause 3 of Article 8 herein shall be observed.
4. Composition of submitted documents:
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As for independent grants, when carrying out the
account reporting and finalization of costs of state budget capital, it shall
be obligatory that the budgets authorized by competent authorities must be
submitted.
b) Documents about advances or payments (sent each
time when there is a request for any advance or payment):
For projects or component projects belonging to the
development investment budget wholly allocated by the state budget and projects
with partially allocated or partially pro-rate re-borrowed investments,
dossiers and documents to be submitted shall comply with the provisions of
Article 8 of this Decree.
For projects or component projects belonging to the
public service budget wholly allocated by the state budget and projects with
partially allocated or partially pro-rate re-borrowed investments, dossiers and
documents to be submitted shall comply with the provisions of Article 7 of this
Decree, enclosing written requests or request forms for certification of
legitimate costs covered by public service state capital.
In case the contract prescribes the use of
temporary payment certificates to replace the work valuation tables, the units
must send temporary payment certificates signed between project owners and
contractors.
In case of certification given at the State
Treasury, or payments made at service banks, in addition to the above documents
or dossiers, project investors or owners shall not be required to send money
transfer documents.
5. Number of sets of documents: The quantity of
documents or dossiers to be submitted to complete such administrative
procedures shall be subject to regulations laid down in clause 11 of Article 8
herein (in case of expenditures on investment), or clause 11 of Article 7
herein (in case of public service expenditures). The quantity of documents
submitted to request certification of legitimate costs covered by public
service state capital shall be 02 copies (original or primary or duplicate copy
of the primary document).
6. Duration of processing of submitted documents:
Not more than 03 working days of the State Treasury’s receipt of full, valid
and legitimate documents of submitting units. As for expenditures implemented
in the form of paying first, controlling later, within 1 working day from the
State Treasury’s receipt of full, valid and legitimate documents from project
owners or investors or project management units.
7. Implementing persons: Project investors/owners
or construction project management units of the projects or project components
classified as those funded by state budget allocations; those projects applying
the one-off allocation mechanism, re-lending of part of such allocation in
proportion.
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9. Results:
a) In case the State Treasury approves the request
for payment or advance on foreign capital, the State Treasury gives their
certification directly on the written request for payment of investment capital
or the written request for certification of valid non-business capital
expenditures of the investor or the construction investment project management
unit (for cases of certification at the State Treasury and payment at banks);
directly on the written request for payment of investment capital or the
written request for certification of valid expenditures on non-business capital
and money transfer documents of the investor or the Management Unit of
construction investment projects (for cases of payment at the State Treasury).
b) In case the State Treasury rejects the request
for payment or advance, the State Treasury shall notify the refusal to accept
payment, withdrawal of capital or to give certification of control of
expenditures (in writing or via the Public Service Portal of the State
Treasury).
10. Declaration forms:
a) Written request for certification of valid
non-business capital expenditure made according to Form No. 14 in Appendix II
to this Decree and other relevant declaration forms prescribed in Clause 16,
Article 8 of this Decree (in case of investment expenditures) or Clause 16,
Article 7 of this Decree (in case of non-business expenditures).
b) In addition to the information criteria that
units dealing with the State Treasury must declare on the declaration forms
prescribed at Point a, Clause 10 of this Article, the agency or organization
that issues the declaration form may adjust the format, add logos, images or
other information indicators according to their management requirements and in
accordance with current law provisions, making sure that none of other
information indicators related to the person implementing administrative
procedures is added.
Article 11. Administrative
procedures for recording/charging ODA and concessional loan capital state
budget payments as state budget capital entries
1. Title: Administrative procedures for recording
ODA and concessional loan capital state budget payments as state budget capital
entries.
2. Manners:
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b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) In case of direct transactions made at State
Treasury:
The investor or the construction investment project
management unit shall make a written request for recording collection and
spending of ODA and concessional loans, enclosing the donor's money transfer
notice to the beneficiary, and send it to the State Treasury where transactions
are made for certification of recording ODA and concessional loan capital.
The State Treasury shall receive and inspect the
information included in the written request for recording collection and
spending of ODA and concessional loan capital and attached documents; if
appropriate, give attestation to such recording activities. In case of
inappropriacy, the State Treasury shall issue a notice of refusal to give
certification of ODA or concessional loan capital entries in documentary form
to the submitting unit (clearly stating the reasons for refusal).
b) In case of carrying out administrative
procedures through the State Treasury’s public service portal:
The investor or the construction investment project
management unit shall make a written request for recording collection and
spending of ODA and concessional loans, enclosing the donor's money transfer
notice to the beneficiary, via the State Treasury’s public service portal.
The State Treasury shall receive and inspect the
information included in the written request for recording collection and
spending of ODA and concessional loan capital and attached documents; if appropriate,
give attestation to such recording activities. In case of inappropriacy, the
State Treasury shall issue a notice of refusal to give certification of ODA or
concessional loan capital entries (clearly stating the reasons for refusal) via
the State Treasury’s public service portal.
4. Composition and number of sets of documents:
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In case of sending the dossiers through the State
Treasury's public service portal, the dossier components must be digitally
signed according to regulations.
b) Number of submitted sets of documents: 03
originals of the written request for recording collection and spending of ODA
and foreign concessional loan capital; 01 original or primary copy of the
donor's money transfer notice issued to the beneficiary or the bank's statement
of money transfer vouchers for the project owner or the bank's document showing
that the beneficiary's money has been transferred to the beneficiary.
5. Duration of processing of submitted documents:
Not more than 02 working days of the State Treasury’s receipt of full, valid
and legitimate documents of submitting units.
6. Implementing persons: Project investor/owner or
construction project management unit of the projects or project components
classified as those funded by state budget allocations; those projects applying
the one-off allocation mechanism, re-lending of part of such allocation in
proportion.
7. Decision-making body: State Treasury.
8. Results:
a) In case the State Treasury rejects the request
for payment or advance, the State Treasury shall notify the refusal to accept
payment, withdrawal of capital or to give certification of control of
expenditures (in writing or via the Public Service portal of the State
Treasury).
a) In case the State Treasury rejects recording of
ODA or concessional loan capital, the State Treasury shall notify the refusal
to record such capital (in writing or via the Public Service portal of the State
Treasury).
9. Declaration forms:
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b) In addition to the information criteria that
units dealing with the State Treasury must declare on the written request for
recording of collection and spending of ODA and concessional loan capital, the
agency or organization that issues such request may adjust the format, add
logos, images or other information indicators according to their management
requirements and in accordance with current law provisions, making sure that
none of other information indicators related to the person implementing
administrative procedures is added.
Section 3. ADMINISTRATIVE
PROCEDURES FOR REGISTRATION AND USE OF ACCOUNTS
Article 12. Administrative
procedures for use of accounts, supplementation of accounts and change of
sample stamps and signatures of units making transactions at the State Treasury
1. Title: Administrative procedures for use of
accounts, supplementation of accounts and change of sample stamps and
signatures of units making transactions at the State Treasury.
2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) Transaction units that open accounts at the
State Treasury shall prepare and send an application for registration and use
of accounts, adding accounts and changing seal and signature samples in paper
form directly at the State Treasury or sent through the Public Service portal
of the State Treasury.
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In case the unit enters into an electronic
transaction with the State Treasury, the State Treasury shall send a feedback
notice of confirmation of the unit's dossier which has been sent to the State
Treasury (in the case of full and valid documentation) or give feedbacks on the
refusal and the reasons for refusal to receive the request documentation of the
trading unit (in case of incomplete and valid documentation) through the Public
Service portal of the State Treasury.
c) After the application for registration and use
of accounts, addition of accounts and change of the seal samples and signature
samples of the transaction unit has been approved by the State Treasury, the
State Treasury shall give certification on the user’s registration form,
account and seal specimens, signature specimens or written request for change
of seal specimens and signature specimens, and return them in paper form to the
transaction unit, or send the State Treasury's approval notice to the
transaction unit (via the public service portal of the State Treasury).
4. Composition of submitted documents:
a) Request form for registration of account, seal
or signature specimen in case of registration and addition or supplementation.
b) Written request for change of seal or signature
specimen in case of change of such specimen.
c) Decision on establishing units, organizations or
decisions on authorization for project management in case of registration of
account (except agencies of the Communist Party of Vietnam; central state
agencies, such as State President's Office, National Assembly’s Office,
Government’s Office, ministries, ministerial-level agencies,
government-controlled agencies; agencies of mass organizations such as the
Vietnam Fatherland Front Committee, Communist Youth Union of Ho Chi Minh City,
Vietnam Women's Union, Vietnam Farmers Union, Vietnam Labor Confederation,
Vietnam Veterans Association; Office of provincial, district People's Committee
and People's Committee at the commune level; the armed forces of the National
Defense and Security branch).
d) Decision on appointment of account holder's
position or document/resolution on recognizing the head of the transaction unit
in case of registration for use of accounts, account addition and change of
signature specimen of the owner (except Offices of provincial, district and
commune People's Committees; armed forces in the National Defense and Security
branch). In case the head of the unit authorizes his/her office juniors to be
the account holder, there must be a written authorization of the head of the
unit that allows the office junior to be the account holder or a written
document on assignment of account-holding tasks to his/her deputy in charge of
specific areas.
dd) Decision on appointment of a chief accountant
or a contract/document on assignment of tasks to a chief accountant or a
document on assignment of a person to take charge of accounting or a document
on assignment of tasks signed by the person holding the chief accountant’s
title on an accounting voucher with the State Treasury of the transaction unit
in case of registration for use of accounts, account addition and change of the
chief accountant's signature sample (except for units of the armed forces of
the National Defense and Security branch).
e) Certificate of registration of codes and numbers
of units having budgetary relationship with respect to state budget-using units
or state enterprises (in case of application for account registration).
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In case of sending the dossiers through the State
Treasury's public service portal, the dossier components must be digitally
signed according to regulations.
6. Duration of processing of submitted documents:
Within 1 working day of the State Treasury’s receipt of full, valid and
legitimate documents submitted to apply for registration of accounts from
units.
7. Implementing persons: Transaction units
belonging to holders of accounts opened at the State Treasury.
8. Decision-making body: State Treasury.
9. Results: The State Treasury shall inscribe their
certification on the application for registration and use of accounts, addition
of accounts and change of the seal samples and signature samples (in case of
transaction unit’s request for registration of accounts,
addition/supplementation of accounts or change of signature or seal samples
submitted directly at the State Treasury), or send notification of acceptance
of registration, use, addition/supplementation or change of accounts via the
public service portal of the State Treasury.
10. Declaration forms:
a) Registration form for use of accounts, seal
samples and signature samples; written request for change of seal samples and
signature samples prescribed according to Form No. 17 and 18 in Appendix III to
this Decree.
b) In addition to the information criteria that the
implementing person must declare on the registration form for use of accounts,
signature and seal samples; the written request for change of signature or seal
samples, the agency or organization that issues such registration form or
written request may adjust the format, add logos, images or other information
indicators according to their management requirements and in accordance with
current law provisions, making sure that none of other information indicators
related to the person implementing administrative procedures is added.
Article 13. Administrative
procedures for finalization of accounts of transaction units opened at the
State Treasury
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2. Manners:
a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) The transaction unit shall send a written request
for finalization of the account and a reconciliation table of the estimates and
the use of state budget funding at the State Treasury or a confirmation sheet
of the deposit account balance at the State Treasury to the State Treasury
where the transaction unit opens the account.
b) The State Treasury shall consider the written
request to finalize accounts sent by the transaction unit, make data
reconciliation, confirm the balance till the date of comparison and carry out
the final settlement of account for the transaction unit; at the same time,
send the settlement notice of the State Treasury to the transaction unit (in
paper form or via the State Treasury's public service portal).
4. Composition and number of sets of documents:
a) Composition of sets of documents:
Written request for finalization of the account and
a reconciliation table of the estimates and the use of state budget funding at
the State Treasury or a confirmation sheet of the deposit account balance at
the State Treasury.
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5. Duration of processing of submitted documents:
Within 1 working day of the State Treasury’s receipt of full, valid and legitimate
documents from the submitting unit.
6. Implementing persons: Transaction units holding
accounts opened at the State Treasury.
7. Decision-making body: State Treasury.
8. Results: The State Treasury shall finalize
accounts of the transaction unit; at the same time, complete the treatment of
account balance (if any) at the request of the transaction unit.
9. Declaration forms:
a) Table of reconciliation of estimates and use of state
budget funds at the State Treasury; the table of confirmation of the deposit
account balance at the State Treasury as prescribed according to Forms No. 20a,
20b, 20c, 20d, 20e, 20f and 19 in Appendix III issued with this Decree.
b) In addition to the information criteria that the
implementing person must declare on the estimate reconciliation table and the
situations of the use of state budget funds at the State Treasury; the table of
confirmation of the deposit account balance at the State Treasury, the agency
or organization that issues the table of reconciliation of estimates and the
use of state budget funds at the State Treasury; confirmation sheet of the
deposit account balance at the State Treasury, can adjust the format, add
logos, images or other information criteria according to their management
requirements and in accordance with current laws, and ensuring that no other
information items related to the person implementing administrative procedures
are added.
Article 14. Administrative
procedures for reconciliation and confirmation of balances of accounts held by
transaction units at the State Treasury
1. Title: Administrative procedures for
reconciliation and confirmation of balances of accounts held by transaction
units at the State Treasury.
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a) Send documents and receive results directly at
the State Treasury’s head office.
b) Send documents and receive results via the
Public Service Portal of the State Treasury in case the unit participates in
electronic transactions with the State Treasury (access and follow the
instructions on the public service portal of the State Treasury).
3. Processes:
a) The transaction unit that opens an account at
the State Treasury shall make and send a request for confirmation of the
account balance to the State Treasury where the transaction is made.
b) The State Treasury carries out examination and
reconciliation of data and takes proper actions as follows:
In case of appropriacy and matching, the State
Treasury shall certify account balances for the transaction unit; in case of
mismatch, the State Treasury shall notify the transaction unit and cooperate
with them in carrying out review of data and figures.
In case the transaction unit prepares and submits a
request to confirm the account balance through the Public Service portal of the
State Treasury, the State Treasury sends a notice of confirmation of matching
(or mismatch) via the public service portal of the State Treasury.
After 01 working day of receipt of the State
Treasury's notice that the reconciliation figures do not match, the transaction
unit will continue to carry out the reconciliation procedure and confirm the
account balance of the transaction unit directly at the State Treasury's office
or via the State Treasury's public service portal.
4. Composition and number of sets of documents:
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In case of reconciliation for confirmation of
budgetary account balance, the budget reconciliation table and report on the
situations of using the state budget funds at the State Treasury must be
submitted.
In case of reconciliation for confirmation of
deposit account balance, the confirmation of balance of deposit account opened
at the State Treasury must be submitted.
b) Number of submitted sets of documents: The
quantity of each dossier component specified at Point a, Clause 4 of this
Article is 02 original copy.
5. Duration of processing of submitted documents:
Within 1 working day of the State Treasury’s receipt of full, valid and
legitimate documents from the submitting unit.
6. Implementing persons: Transaction units holding
accounts opened at the State Treasury.
7. Decision-making body: State Treasury.
8. Results:
a) In case of sending written request for
confirmation of account balance in documentary form, confirmation of matching
or mismatch must be given on such request to the transaction unit.
b) In case of sending written request for
confirmation of balances of accounts through the State Treasury’s public
service portal, the State Treasury’s notice of confirmation of matching (or
mismatch) of data available at the State Treasury with those data of the
transaction unit must be issued.
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Chapter III
IMPLEMENTATION
PROVISIONS
Article 15. Duties and powers
of the Ministry of Finance
1. Providing detailed instructions about the levels
and details of expenditures on implementation of the spending commitments
according to the actual implementation situation; expenditures in the form of
paying first, controlling later; details of state budget revenues according to
the form of document on payment to the state budget.
2. Taking charge of directing, managing,
supervising, inspecting and examining the implementation of administrative
procedures for State Treasury operations as prescribed by law.
3. Directing the State Treasury to:
a) Comply with regulations on administrative
procedures for State Treasury operations, ensure the time limit for handling of
each administrative procedure in accordance with the provisions of this Decree;
guide the transaction units to provide dossiers and completely fill in the
forms and dossiers of administrative procedures, ensure conformance to the
requirements of supplementing dossiers of administrative procedures specified
in this Decree according to which supplementation shall be performed not more
than once during the process of handling of dossiers, and the time limit for
returning invalid dossiers for each administrative procedure shall not exceed
the time limit for handling of such administrative procedures; it is not
allowed to request the transaction unit to supplement documents other than
those specified in this Decree. In case the State Treasury has managed to
access electronic contract information from the national bidding network, the
State Treasury must not request the unit using the state budget to send the
contract to the State Treasury.
b) Prepare necessary conditions to fully implement
online public services for administrative procedures for State Treasury
operations.
c) Grant recovered state budget remittance
documents or duplicate copies of state budget remittance vouchers at the
request of state budget payers, for cases where state budget payers make direct
payment at the State Treasury.
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1. Ministries, Ministry-level agencies, sectors and
local authorities:
a) Direct their affiliated units to abide by the
regulations on state budget management, public investment, construction and
regulations on administrative procedures for State Treasury operations as
prescribed in this Decree; accelerate the application of information technology
to use public services in the process of implementing administrative procedures
for State Treasury operations according to the schedule specified in Clause 5,
Article 17 of this Decree.
b) Establish a database of charges and fees under
its management; carry out fee or charge data connection and sharing with other
relevant agencies and units as prescribed by law.
2. The Ministry of Planning and Investment shall
establish connection and exchange of information on e-transactions in bidding
activities with the Ministry of Finance and other ministries, agencies and
organizations according to the Government's objectives and programs and
E-government in conformity with practical conditions and law provisions.
3. The Ministry of Justice shall develop a national
database on sanctioning of administrative violations according to the
Government's Decree No. 20/2016/ND-CP dated March 30, 2016, providing for the
national database on handling of administrative violations.
Article 17. Duties and powers
of transaction units
1. Fully comply with the provisions of the State
Budget Law, the Law on Public Investment, the Bidding Law, the Construction Law
and other relevant laws in the process of managing and using authorized state
budget funds.
2. Strictly abide by the regulations on
administrative procedures for State Treasury operations prescribed in this
Decree; take responsibility for keeping all state budget spending documents and
vouchers according to the prescribed regime.
3. Take responsibility for spending decisions;
processes, forms and results of contractor selection in accordance with the
Bidding Law and its guiding documents; the accuracy of the unit prices, volumes
and values of payment requests; take responsibility for and strictly comply
with the regimes, standards and norms prescribed by competent state agencies;
technical criteria and quantity of assets purchased by state budget-using units
according to law provisions; contents inscribed on the statements of
payment/advance details; sheet of payment to beneficiaries and other relevant
documents.
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5. Units using the state budget (except for units
involved in the security and defense activities) shall have to prepare all
necessary conditions for using public services when carrying out administrative
procedures for State Treasury operations according to the following schedule:
a) By March 31, 2020, implement these
administrative procedures at all units using the state budget that have
transactions with the State Treasury of provinces and centrally run cities;
State Treasuries of cities, districts, towns under the control of provinces and
centrally-affiliated cities.
b) By March 31, 2020, implement these
administrative procedures at all units using the state budget that have
transactions with the State Treasuries nationwide.
c) In case of ineligibility to use level 4 online
public services according to the schedule specified at Points a and b of this
Article, units using the state budget must send written requests to the State
Treasuries where transactions are made for their final report to the Ministry
of Finance to seek their specific decisions on whether units may continue to
carry out administrative procedures by the direct mode at the State Treasury’s
headquarter, within 03 months from the deadline for the unit’s participation in
online level 4 public services with the State Treasury as prescribed at Points
a and b of this Clause.
Article 18. Entry into force
1. This Decree shall take effect on March 16, 2020
and repeal regulations on administrative procedures for collection and refund
of state budget revenues through the State Treasury; control of state budget
spending through the State Treasury; registration and use of accounts at the
State Treasury as prescribed in current legal documents.
2. In case the legislative documents cited in this
Decree are amended, supplemented or replaced with other legal documents, such
amendments, supplements and replacements shall apply.
3. Ministers, Heads of Ministry-level agencies,
Heads of Governmental bodies, and Chairpersons of People’s Committees of
centrally-affiliated cities and provinces, shall be responsible for
implementing this Decree./.
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PP. GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc