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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 sent by state agencies having authority to issue refund
decisions.
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.
For expenditure on training and
retraining of foreign workers by the state budget: Contract or notice of
admission of overseas training establishments; decided to send officials to
school.
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).
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In case of short-term business
delegation abroad: Settlement of delegation to go on business abroad.
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).
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6. Dossier composition for
expenditures on implementation of repair, maintenance, renovation, upgrading or
expansion of facilities:
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.
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7. Composition of records for
expenditures from deposit accounts of transaction units:
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.
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In case of sending the dossier
through the State Treasury's public service portal, the dossier components must
be digitally signed according to regulations.
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:
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In case the 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 certify that payment, advance or spending from the unit's deposit account
has been made.
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.
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3. Processes:
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):
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b) In case of implementation of
projects, dossiers shall include:
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.
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d) In case of payment of insurance
contracts and audit contracts, the dossier includes: Written requests for
payment of investment capital; money transfer documents.
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.
8. Composition of legal documents,
application documents for advances and payments of particular construction
works:
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.
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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.
In case of sending the dossiers
through the State Treasury's public service portal, the dossier components must
be digitally signed according to regulations.
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:
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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).
16. Declaration forms:
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).
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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.
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:
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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.
6. Documents submitted in the case
where the investor directly manages multiple projects; the investor entrusts a
part of project management to specialized, regional project management boards:
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:
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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.
c) 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 project management units.
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.
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Article 10.
Administrative procedures for control of spending on foreign capital via the
State Treasury
1. Title: Administrative procedures
for control of spending on foreign capital via 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 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.
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4. Composition of submitted
documents:
a) Initial documents of the project
(sent each time of initial transaction with the State Treasury or when any
arises, is adjusted or supplemented), including: For the first time since
documents as stipulated in Clause 4, Article 7 and Clause 4, Article 8 of this
Decree have been sent, especially contracts required to be submitted together
with Vietnamese translations (signed and sealed by the project owners) of the
session describing regulations on payment of contractual obligations or values
(for contracts between project owners and contractors signed in foreign
languages); agreements on ODA or concessional loans signed between the
Government of Vietnam and the sponsors (Vietnamese translation carrying
signatures and seals of the project owners); agreements, letters or documents
regarding "uncontentious opinions" of the sponsors (if any).
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).
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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.
8. Decision-making body: State
Treasury.
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
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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 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.
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4. Composition and number of sets
of documents:
a) Composition of sets of
documents: Written request for recording collection and spending of ODA and
foreign concessional loan capital; 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.
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).
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9. Declaration forms:
a) Written request for recording of
collection and spending of ODA or foreign concessional loan capital prescribed
according to Form No. 15a or Form No. 15b in Appendix II to this Decree.
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).
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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.
b) The State Treasury shall receive
and examine dossiers for registration and use of accounts, supplementation of
accounts and change of the seal and signature samples of transaction units; in
case the dossiers of the transaction units are complete and valid, the State
Treasury shall receive the dossiers and make the records on receipt of the
dossiers for registration and use of the accounts to send them to the
transaction units; in case of incomplete or invalid documents, the State
Treasury shall return the submitted dossier and instructs the transaction unit
to complete the dossier according to the instructions to complete the dossier.
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.
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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).
5. Number of sets of documents: The
quantity of each dossier component specified at Point a, Clause 4 of this
Article is 1 copy (original or primary or duplicate copy of the primary
document). In particular, 02 original copies of the registration form for use
of accounts, seal or signature specimens and written request for change of
signature or seal samples must be submitted.
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.
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Article 13.
Administrative procedures for finalization of accounts of transaction units
opened at the State Treasury
1. Title: Administrative procedures
for finalization of accounts of transaction units opened 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) 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:
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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.
b) Number of submitted sets of
documents: The quantity of each dossier component specified at Point a, Clause
4 of this Article is 1 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: 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.
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1. Title: Administrative procedures
for reconciliation and confirmation of balances of accounts held by transaction
units 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) 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.
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4. Composition and number of sets
of documents:
a) Composition of sets of
documents:
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:
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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.
9. Declaration forms: Table of
reconciliation of estimates and report on 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 clause 9 of Article 13 herein.
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.
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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.
Article 16.
Duties and powers of Ministries, Ministry-level agencies, sectors and local
authorities
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.
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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.
4. Take responsibility for signing
contracts with goods and service suppliers in accordance with competent
authorities' decisions to approve contractor selection results; issue internal
spending regulations in accordance with the unit's regulations on assigning
autonomy and self-responsibility; approving finalization of costs of exit
delegations in accordance with the competent authorities' decision on sending
officers to overseas missions and estimation of costs of exit delegations
approved by the unit's heads.
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.
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PP.
GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc