Circular No. 84/2014/TT-BTC dated June 27, 2014, guiding the 2015 state budget estimates

• Official number: 84/2014/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Nguyen Cong Nghiep
• Issued Date: 27/06/2014

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No: 84/2014/TT-BTC	Hanoi, June 27, 2014

CIRCULAR

GUIDING THE 2015 STATE BUDGET ESTIMATES

Pursuant to Decree No. 60/2003/ND-CP dated June 06, 2003 of the Government providing instructions on the implementation of the Law on State budget;

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

Implementation of Directive No. 14/CT-TTg dated June 14, 2014 of the Prime Minister on socio-economic development planning and state budget estimates in 2015;

At the request of Director General of State Budget;

The Minister of Finance promulgates Circular guiding the 2015 state budget estimates.

Chapter I

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Article 1. General provisions

1. Pursuant to the 2014 state budget performance review:

a) The 2014 state budget tasks approved by National Assembly in the Eighth National Assembly’s Resolution 57/2013/QH13 dated November 12, 2013 on the 2014 State budget estimates, the Eighth National Assembly’s Resolution 61/2013 /QH13 dated 15 November, 2013 on the 2014 central budget distribution, Decision 2337/QD-TTg dated November 30, 2013 of the Prime Minister assigning the 2014 state budget estimates, Decision 2617/QD-TTg dated December 31, 2013 of the Prime Minister assigning funds for investment development of the 2014 state budget; other decisions of the Prime Minister on budget supplement during the 2014 state budget management.

b) The executive documents of the Government including Resolution 01 / NQ-CP dated January 02, 2014 on main tasks and solutions to manage socio-economic development planning and the 2014 State budget estimates; Decree 204/2013/ND-CP of the Government detailing and guiding the implementation of the Resolution of National Assembly on some measures to implement the 2013-2014 state budget; Resolution of the Government’s monthly regular meeting.

c) Circular 199/2013/TT-BTC dated December 20, 2013 of the Ministry of Finance regulating the implementation of the 2014 State budget estimates.

 Finance – State budget performance in the first six months; the solutions in the last six months to exceed the 2014 state budget estimates decided by the National Assembly and the People’s Council.

2. Following closely to the guidance of the Government on socio-economic management, Ministries, Central agencies and local divisions shall report, evaluate the results of the 2014 state budget revenue and expenditure under Resolution of the National Assembly (including the impacts due to some amended Laws on Taxation such as the Law on amendments to some articles of the Law on Value Added Tax, the Law on amendments to some articles of the Law on Corporate Income Tax); the conclusions and recommendations of the authorities on administrative reform, inspection, audit, complaints and denunciation settlement, corruption prevention while performing state budget revenue collection and expenditure ; measures taken to strengthen fiscal discipline, prevent budget revenue loss, prevent transfer pricing, recover tax debts, reduce outstanding tax debts; distribute funding to social security, beneficiaries of incentive policies, people with meritorious services, poor households, ethnic minorities in remote areas; ensure funding for security, defense to protect national sovereignty, stable political and social order and safety and give recommendations concerning the state budget revenue – expenditure policy, other policies (if any) to the Ministry of Finance and relevant Ministries, agencies to consider for amendments and supplements or request competent authorities to promptly amend and supplement these policies.

Article 2. Stage budget revenue performance review

Pursuant to the results of state budget revenue in the first six months, the estimates of production and trading situation, the movements of market prices, the impacts on the increase and decrease in revenue, the recommendations on revenue collection management shall be checked and evaluated to accomplish the highest level of state budget revenue approved by National Assembly and People’s Councils at all levels. The following main contents shall be focused when evaluating:

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2. The results of revenue collection measures under Resolution 01/NQ-CP of the Government, Decree 204/2013/ND-CP of the Government detailing and providing guidance on the National Assembly’s Resolution on measures to implement the 2013-2014 state budget; the impacts on the state budget revenue due to the implementation of the amended Laws on Taxation (the Law on amendments to some articles of the Law on Valued Added Tax, the Law on amendments to some articles of the Law on Corporate Income Tax,…); the exemption, reduction, extension and adjustment on the 2014 tax rate under the Resolutions of the National Assembly, the Government; the time extension in paying tax, the exemption from export-import tax, special consumption tax for foreign invested enterprises according to the decisions of the Prime Minister in Notice 207/TB-OG dated May 20, 2014 of Office of the Government and the guiding documents of the Ministry of Finance.

3. The settlement and recovery of tax debts, the reduction of outstanding tax debts in 2014: Determination of total tax debts up to December 31, 2013, forecasted debts incurred and tax debts recovered in 2014 and total tax debts up to December 31, 2014. Collection and classification of outstanding tax debts in accordance with the regulations (outstanding tax debts classified into types of organizations, taxes and business lines).

4. Value added tax declaration and refund up to the end of 2014; tax refund incurred in declaration of the enterprises in 2014; the forecasted amount refunded to enterprises; the control of value added tax refund from the document check stage; timely handling measures against suspection in order to minimize the misuse of the inadequate regulations on tax refund procedures to appropriate budget; recommendations on policy adjustments to minimize the risks in value added tax management in the future, especially the risks in tax refund.

5. The coordination of relevant agencies in state budget revenue management, State property auction, land use right auction and the inspection, check, control of tax debt recovery, prevention of loss of revenue, smuggling, commercial frauds, transfer pricing; the collected tax amount proposed by tax agencies through inspection; by State audit agencies, by Government Inspectorate and the expected amount deposited in state budget in the year; recommendations on adjustments of mechanism of management, inspection, sanctions reinforcement and efficiency improvement in applying the laws on taxation; promotion and diversification of propagation, support and consultant of the laws on taxation for enterprises and communities.

6. Systems and policies on revenue collection; check on the newly issued, amended and supplemented tax policies in 2013, 2014 consistent with tax reduction procedure under the international commitments affecting state budget revenue; recommendations on system and policy adjustments (if any).

7. The collection of fees and charges, penalties for administrative violations in six months and the whole year of 2014.

Article 3. Development and investment expenditure performance review

1. Evaluate the arrangement and implementation of fundamental construction investment capital in 2014:

a) Evaluation of the distribution, assignment on the 2014 fundamental construction expenditure estimates:

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- Time distribution and assignment for investors (in accordance with the assigned quota of the total investment, domestic capital structure, foreign capital, the structure of economic industries).

- The arrangement of budget estimates to recover prepaid budget and pay debts for fundamental construction of state budget-funded capital.

b) The 2014 fundamental construction expenditure performance review:

- Evaluation of the 2014 fundamental construction investment planning including the value of the implemented volume, capital paid by the end of the Second quarter of 2014 (including payments for completed volume and prepaid investment capital), implemented volume estimates and capital paid up to December 31, 214; enclosed detailed appendix for each project, figures of total approved investment, accumulated capital paid up to the end of 2013, the 2014 budget plan in accordance with the above contents.

- Evaluation of the progress of the important programs and projects, the national target programs, key projects; projects using the official development assistance, capital from concessional loans (disbursement progress, reciprocal capital assurance ability); the implementation of projects, programs put into use from 2013 backwards but arranged insufficient capital.

- Evaluation of the implementation of prepaid capital in 2014 for investment projects decided by competent agencies.

- Synthesis and assessment of the results of handling outstanding debts of fundamental construction from state budget in accordance with the Directives of the Prime Minister (Directive 27/CT-TTg dated October 10, 2012 and Directive 14/CT-TTg dated June 28, 2013); recommendations on outstanding debt handling.

- Evaluation of the settlement of completed investment projects under Directive 27/CT-TTg dated December 27, 2013 of the Prime Minister: the projects which were completed but not settled under provisions up to the end of June 2014 and estimates to the end of 2014; the time in which the projects were completed but not settled yet, causes and solutions.

- Evaluation of the capital mobilization, recovery and payment (including prepaid unused cash in the State Treasury) to construct infrastructure investment projects. Proposal for efficiency improvement measures in the distribution and management of state budget for investment projects.

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a) The incentive credit program of the State (total credit growth, capital for credit growth planning including capital from debt payments, capital mobilization from domestic and foreign entities, state budget provided to offset the differences in interest rate, ...); the beneficiaries and scopes of incentive policy; key source to implement credit policy; solutions to adjust and reconcile the capital; credit quality; interest rates (a basis for determining the interest, interest rate, incentive credit interest rate policy in case of changes of interest in the market); administrative reforms in the investment approval and loan approval procedures.

b) The credit policies for the poor, near-poor households and beneficiaries of social incentive policies, for students , incentive credit for the ethnic minorities in areas with special difficulties, ... (the scopes, subjects, results, total loans, deposit interest rates, the amount incurred to offset the differences in interest rate; borrowing conditions; access to loans ...).

c) The 2014 national reserve (national reserve in kind according to categories; the reserves of some essential goods); export, import and exchange national reserve planning, release for free of charge, restock national reserve (details of categories, quantities, value) to strengthen national reserve in order to meet the requirements of prevention and recovery of natural disasters, conflagration, epidemic diseases; ensure food security, national defense, social order and security;...

Article 4. Regular expenditure performance review

1. Evaluation of state budget estimates in the first six months and in the whole year 2014 (distribution, assignment and execution of state budget estimates,…) according to each spending assigned by the State to Ministries, Central agencies, local divisions in 2014. Evaluation of the implementation of objectives, tasks, important programs and projects of each Ministry, department, division; difficulties, problems and recommendations.

2. Evaluation of the performance, difficulties and problems arising during performing spending tasks, systems, policies as well as recommendations on handling measures in 2014, specifically:

a) For social security policies: Social protection policy, policy for the elderly, the disabled; medical insurance policy for the poor and near-poor, under six-year-old children, students, households of agriculture, forestry, fishery and salt production; policy for participants in the war to protect the country, to do international missions; policy to support housing for people contributing to the revolution; policy for the poor and near poor households, ethnic minorities, people in areas with special difficulties (supporting programs for rapid and sustainable poverty reduction for poor areas, support of production land, residential land, housing and tap water for ethnic minorities with poor and harsh life; ...); policy to support electricity bills for poor households and household under Decision 268/QD-TTg dated February 23, 2011 and Decision 28/2014/QD-TTg dated April 7, 2014 of the Prime Minister regulating retail electricity schedule; policy for young intellectual volunteers contributing to the development in rural and mountainous areas period 2013-2020 according to Decision 1758/QD-TTg dated September 30, 2013 of the Prime Minister; unemployment insurance policy; support for epidemic disease control and prevention, disaster, flood prevention and recovery, famine relief; policy to support fishermen facing risks at sea, offshore fishing; policy to support loan interest rate and offset of interest rate differences in order to reduce post-harvest losses of agricultural products, aquatic products; ... Overall evaluation of all policies, regulations and determination of the overlapped contents to propose for integration or repeal of policies that are not appropriate in the reality.

b) The execution of the autonomy and self-responsibility in using payrolls and funding for administrative management under Decree 130/2005/ND-CP dated Octocber 17, 2015 and amendments in Decree 117/2013/ ND- CP dated October 07, 2013 of the Government. Evaluation of the autonomy and self-responsibility in performing tasks, organization, payrolls and finance of public service providers in accordance with the Decrees of the Government and the Circular; and Decision 39/2008/QD-TTg dated March 14, 2008 of the Prime Minister regulating bidding, ordering, assigning tasks to provide public services using state budget. Evaluation of Action Programs in accordance with Resolution 40/NQ-CP dated August 09, 2012 of the Government and the innovation of operation system, finance and salary system associated with the activities of public service providers under Conclusion 63-KL/TW dated May 27, 2013 of the Seventh Conference of the Eleventh Central Executive Committee

c) Education sector: Specific review and determination of funds for the exemption from or reduction of tuition and support of studying costs due to the amendments on the subjects and the way to subsidize tuition and support of studying costs prescribed in Decree 74/2013/ND-CP dated July 15, 2013 of the Government associated with the provisions in Decree 49/2010/ND-CP; vocational education and public higher education institutions directly under the Ministries, central agencies shall determine the level of subsidies for tuition based on the list of beneficiaries for exemption and reduction and the tuition of each department decided by competent authorities.

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e) Evaluation of the implementation of the Law on Actions against administrative violations and guiding documents; advantages, difficulties and recommendations (if any).

3. Evaluation of systems and policies on socialization, focus on analyzing the trends and sustainability of general criteria: overall social resources and resource structures invested for development of sectors, fields; number of institutions invested from socialization resources; socio-economic efficiency gained from these institutions; existence, causes and solutions required to make adjustments. Some sectors satisfying quick socialization shall focus on analyzing the causes and proposing feasible solutions in 2014.

a) Higher education: Careful evaluation of current policy and system on adjusting revenue in higher education institutions, the autonomy and self-responsibility systems, the policy to attract financial resources for service quality development and improvement, specifically:

Review and selection of tasks assigned to the autonomy and self-responsibility institutions associated with the performance to serve the inspection, evaluation and management in the direction of continuous assignment in autonomy for assigned tasks and appropriate, gradual extension for the devolved tasks. Service charge works and works without collecting additional money beyond tuition fees must be announced, managed and used for the right purposes. Check on the tuition fees of training institutions on the basis of actual spending and the ability to satisfy training demand of each department. Corresponding tuition fees can be collected in providing high quality training programs associated with the training expenses at request and agreements between students and training institutions.

Analysis of the existing limitations of financial distribution, income distribution systems in training institutions (bonus, subsidy to encourage productivity improvement, innovation, the policy to retain part of the revenue to improve teaching facilities) .

b) Science and technology: Evaluation of the implementation of the 2013 Law on Science and Technology and guiding documents; the transformation of public science and technology institutions in accordance with Decree 115/2005/ND-CP dated September 05, 2005 of the Government, Decree 96/2010/ND-CP dated September 20, 2010 of the Government amending Decree 115/2005/ND-CP and Decree 80/2007/ND-CP dated May 19, 2007 of the Government on science and technology enterprises, specifically:

- Total enterprises transformed to the following forms: Self-financing for regular activities; science and technology enterprises; scientific research and technological development organizations, science and technology service organizations lack of self-financing for regular activities; science and technology organizations operating in basic research, strategy, policy to build economic- technical norms and serve state management);

- Total organizations which are not transformed in accordance with the law (existence, causes,…)

- Evaluation of the results, difficulties and recommendations on changes in transformation system, autonomy system prescribed in Decrees and guiding documents;

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1. Ministries, central agencies and local divisions shall evaluate the distribution, assignment and execution of expenditure estimates for national target programs, the programs and schemes in 2014; advantages, difficulties and problems (if any).

Evaluate the joint efficiency of national target programs, programs and schemes in each administrative division; the results, limitations, causes and solutions.

2. Carefully evaluate the disbursement of foreign capital, fiscal policies and recommendations (if any) for national target programs, programs and schemes using foreign capital. Check the efficiency of foreign capital used for training expenses, competence improvement, legislative document formation, regulation and communication improvement.

3. Evaluate the ability to balance local budget and mobilize communities in national target programs, programs, schemes in each administrative division. Clarify the causes and responsibilities of the involved parties, and propose the solutions to satisfy funding for the objectives of the programs in each administrative division if there is lower level of capital mobilization than expected.

 Request competent authorities to integrate and narrow the targets if no additional resources are mobilized.

Article 6. Funding on the implementation of basic wage of VND 1,150,000/month.

Reports on payroll, wage fund, funding to ensure basic wage of VND 1,150,000/month and determination of remaining wage reform transferred to 2015 (if any) shall be needed.

Article 7. Some peculiar points in performance review of the 2014 state budget estimates of central-affiliated cities and provinces.

Besides the above requirements, central-affiliated cities and provinces shall evaluate the following contents:

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Request for clarification of each fund, used amounts, the remaining balance (if any).

2. The implementation of Resolution 30a/2008/NQ/CP dated December 27, 2008 of the Government on quick and sustainable poverty reduction for 62 poor districts; Decree 49/2010/ND-CP dated May 14, 2010 and Decree 74/2013/ND-CP dated July 15, 2013 of the Government on exemption or reduction of tuition fees and support of studying costs, the collection and use of tuition fees for educational institutions under national education system; social protection policy; Decision 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister regulating some policies on preschool education development period 2011 - 2015 , the Law on the Elderly, the Law on the disabled, policy to support ethnic minority students; support of electricity bills for poor households;....

3. The distribution of budget to implement the State’s policies for socio-economic development, hunger elimination, poverty alleviation: health insurance policy for the poor, ethnics, under six-year-old children, support medical insurance for the near poor and households of agricultural, forestry, fishery and salt production, unemployment insurance policy, policy to support fishermen; distribution of capital for planning activities at each division.

4. Budget arrangement (including targeted supplementary central budget to local budget - if any) and use of reserves to perform the tasks of national security and defense; prevention and recovery of natural disasters and epidemic diseases in human and in livestock, poultry and crops; the use of budget reserves up to June 30, 2014.

5. Accurate and adequate calculation of arising funding needed to support rice producers and divisions as prescribed in Decree 42/2012/ND-CP dated May 11, 2012 of the Government on management and use of land for rice cultivation.

6. The policy on the exemption from irrigation charges in local divisions; the exemption from contributions prescribed in Directive 24/2007/CT-TTg dated November 01, 2007 of the Prime Minister regulating the implementation of the laws on fees and charges, policy on capital mobilization and use of contributions from citizens.

7. Expenditure from land levy for investments of local infrastructure projects, surveying and making cadastral documentation, issuance of land use right certificate and the assignment of forming land development funding from the collection of land levy and land rents under the provisions of Decree 43/2014/ND-CP dated May 15, 2014 of the Government.

8. The capital mobilization for investment in infrastructure (including the mobilization and arrangement of capital to pay the principal and interest up to June 30, 2014) specified in Clause 3, Article 8 of the Law on State Budget including the outstanding debts at the beginning of the year, the capital raised in the year , the maturity debts, estimates of outstanding debts and deposits up to December 31, 2014 ( evaluation of investment mobilization on peculiar finance-budget systems for Hanoi and Ho Chi Minh City); total loans, loans for repayment for local budget detailed in each types of loans (bond issuing, the Government's on-lending of foreign loans, loans of the Vietnam Development Bank, loans of treasury unused cash and other loans ); estimates of source of repayment in the year.

9. Solidification programs for canals, rural transportation, trade village infrastructure, and fishery infrastructure (including the results of the repayment of both maturity principal and interest).

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11. Assessment and analysis of revenue and expenditure from lottery on some kinds of perspective: proportion of lottery revenue to local budget revenue; lottery revenue sharing (tax payment, award for customers, spending on lottery ticket agents, the cost of printing the lottery tickets, enterprise management and provisions of funding); proportion of unsold lottery tickets; the use of revenue from lottery activities invested in important social welfare projects of local divisions, proper and adequate investment in education, health projects under Resolution 68/2006/NQ-QH11.

Chapter II

THE 2015 STATE BUDGET ESTIMATES

Article 8. Targets, requirements

1. Targets: 2015 is the last year of the five year socio-economic development planning period 2011-2015, the 2015 state budget estimates are established to stable macroeconomic, logical growth rate; continue to restrain inflation; increase expenditure on National defense and security to satisfy new demand; ensure social security, prioritize island investment and development, support fishermen exploiting, cultivating and catching aquatic products.

2. Requirements: The 2015 state budget estimates must comply with the following requirements:

- Pursuant to objectives and missions of the 2015 socio-economic development, Ministries, central agencies and local divisions shall follow closely the objectives and missions of the 2015 socio-economic development of each department, field and division associated with requirement of public spending to make the 2015 state budget estimates close to the main tasks and activities of the organizations; associated with current expenditure system, standards, limit, prioritize the necessary spending tasks in order of necessity to proactively manage and reduce the tasks if needed.

- Economize investment and development expenditure right from the assignment of estimates associated with management and balance systems in medium-term. Review and integrate systems, policies, tasks of regular expenditure to avoid overlap and waste.

- Make state budget estimates in accordance with the time regulated in the State Budget Law; report legal basis, detailed calculations and specific explanations.

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State budget revenue estimates must be made on the basis of the 2014 state budget revenue performance review, close to the estimated indices of investment and development of production –trading (the increase of the index of industrial production (IIP), the index of the inventory the entire processing and manufacturing industry, the employment index of industrial enterprises, the growth rate of industrial production in some key industry divisions in Ho Chi Minh City, Hanoi, Hai Phong, Binh Duong, Dong Nai, Ba Ria - Vung Tau ) and trading, import-export activities in 2015; simultaneously, specifically calculate the impacts on increase or decrease in revenue due to the implementation of the amended laws on taxation (the Law on amendments to some articles of the Law on Excise Tax, the Law on amendments to some articles of the Law on Land, ...); new tax policies and guiding documents; due to tax reductions under international commitments; new regulations on increase in loan provisions and bad debts handling for credit institutions; extended, exempt or reduced revenue under the Resolutions of the National Assembly and the Government; estimate revenue in the context of the economy being restructured, growth model renovated and suffered outside impacts.

Analyze the factors affecting revenue estimates due to the strengthening of monitoring, inspection and control of tax declarations of organizations and individuals in order to promptly detect and handle improper, insufficient tax declarations; consistently reduce revenue losses, collect outstanding taxes from previous years, the revenue from investment projects out of incentives, the revenues detected through inspection, auditing…

On that basis, set the target for the 2015 state budget mobilization from taxes and charges of about 18-19% of GDP. Strive to increase domestic revenue estimates (excluding revenue from crude oil, land levy) by an average of about 14-16% compared to estimates in 2014 (excluding factors affecting increase or decrease in revenue due to policy changes). Increase revenue estimates from export-import activities by an average of 6-8% compared to estimates in 2014. Specific increase in revenue shall depend on conditions, characteristics and suitability for economic growth in each administrative division.

1. Domestic revenue estimates

When making the 2015 state budget revenue estimates in administrative division, local divisions must satisfy the above requirements and synthesize all revenue incurred in every administrative division (including budget revenue from communes, wards and towns) The 2015 state budget estimates must base on the performance review in 2013; requirements and competence in 2014 and the inspection of the 2015 revenue estimates announced.

Revenue estimates must ensure proper and adequate revenue from each field, each tax under the provisions of the laws on taxation, collection system, legal collection from penalties for administrative violations. Focus on collection systems and policies which are amended and take effect in 2014 and the policies which are estimated to be amended and take effect in 2014 and 2015 (the Law on amendments to some articles of the Law on special consumption tax, the Law on amendments to some articles of the Land Law, Decree 209/2013 / ND-CP date December 18, 2013 of the Government providing instructions on the implementation of some articles of the Law on value added tax, Decree 44/2014 / ND-CP dated May 15, 2014 of the Government regulating the land prices, ...), impacts from the expiration of tax exemption, reduction, extension and adjustment according to the Resolutions of the National Assembly, the Government, impacts from domestic consumption stimulus programs; revenue increases from measures supporting the enterprises with product sales, inventory reduction; the efficiency of price stabilization programs which do not use state budget, the efficiency of the increased activities to check, control the market, fight smuggling, commercial frauds, detect, prevent and handle tax evasion, tax avoidance, transfer pricing, price manipulation; protect the markets and the consumers; revenue from penalties for administrative violations

2. Revenue estimates from export-import activities:

Revenue estimates from export-import activities are built on the basis of analysis and evaluation of the export and import of taxable goods affecting budget revenue; sustainability of export-import turnover of key commodities; level of trade facilitation, investment facilitation and standard harmonization when entering and expanding export market; boost trade promotion activities, strengthen and expand export market; roadmap of tax reduction to implement international economic integration commitments; impacts due to the regulations and standards in international trade (technical regulations, technical standards and conformity assessment procedures, hygiene regulations and quarantine of animals and plants); impacts due to participating in the Free Trade Agreement between Vietnam and European Free Trade Association (EFTA), Vietnam - Korea Free Trade Agreement (VKFTA), Free Trade Agreement between Vietnam and the Customs Union of Russia - Belarus - Kazakhstan, ...

Analyze, anticipate the impacts on state budget revenue due to prices, exchange rates, increase, decrease of exported goods, category in each group of exported goods (agriculture, forestry and fisheries, fuels, mineral processing industry), in each market.

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Revenue estimates must be built on the basis of the regulations on customs procedures; customs supervision and inspection, export duty, import duty and tax management for exported goods and imported goods prescribed in Circular 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance; export tax schedule, preferential import tariff under the category of taxable goods specified in Circular 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance and other relevant documents. Promote to simplify administrative procedure in customs in order to shorten customs clearance time and reduce costs of exported and imported goods.

Strengthen measures to reduce losses: tax debt settlement, prevention of smuggling, tax evasion and commercial frauds.

3. Revenue retained for expenditure under regulations (tuition, fees, other charges and any other contributions, medical examination and treatment service charges for health sector):

Pursuant to actual revenue in 2013, estimates of revenue in 2014, estimates of revenue adjustments in 2015, potential contributions of service users and the estimated factors affecting revenue in 2015, Ministries, central agencies and local divisions shall make positive and appropriate revenue estimates. The revenue for administration tasks serving as price of trading service of organizations which do not belong to state budget shall not be included in state budget estimates of fees and charges, but they must be estimated separately for monitor and management.

Article 10. State budget expenditure estimates

In the context of limited resources, Vietnam - China relation will impact the economy and the 2015 state budget. While demand for investment and development, social security, defense and security, social safety and order ... are high, balancing the 2015 state budget continues to face difficulties. Therefore, the Ministries, Central agencies and local divisions shall be fully aware of thrift and combat waste right from identifying important tasks and the focus needed to be performed in 2015, make state expenditure estimates in compliance with laws on systems, standards and norms on current budget expenditure, within the inspected amount noticed by competent authorities; proactively prioritize spending tasks in the order of necessity and the ability to implement in 2015 to complete the political objectives, programs, projects and schemes approved by the competent authorities on the basis of distributed budget resources. Categorize spending tasks to proactively manage and reduce the tasks if necessary

In order to promptly serve the operations of the 2015 state budget estimates, managing Ministries must:

- Continue to check the systems of economic- technical norms of managing fields in order to amend, supplement or repeal under the authority or request competent authorities to amend or repeal the economic—technical norms inconsistent with reality.

- Promptly review the overall social security policy to abolish under the authority or request competent authorities to abolish overlapped, duplicate policies and save the budget for necessary social security policies. Promulgate only when the budget is balanced.

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1. Development and investment expenditure estimates:

The 2015 development and investment expenditure must be consistent with the 2015 socio-economic development plan and the five year 2011-2015; consistent with medium-term investment plan period 2014-2015 approved by competent authorities; ensure that development and investment expenditure will be at the reasonable level on total state budget expenditure.

For targeted supplementary programs from central budget, focus on capital distribution for the programs in progress; extend the time for programs which are not really urgent. For new programs, only distribute the 2015 budget for programs approved to be added in the medium-term investment plan period 2014-2015 by the Prime Minister.

The distribution of investment budget from the 2015 state budget must:

a) Comply with regulations in Directive 1792/CT-TTg dated October 15, 2011 of the Prime Minister regulating management on investment from state budget and Government bonds, Directive 27/CT-TTg dated October 10, 2012 on major measures to handle outstanding fundamental construction debts at each local division, Directive 14/CT-TTg dated June 28, 2013 on regulating investment management and handling fundamental construction debts using state budget and Government bonds.

Focus on distribution of investment capital from state budget to complete and promote the progress of national important economic and social infrastructure projects; national defense and security missions, support for fishermen and services at sea; consistent with island sovereignty protection; the tasks of poverty reduction, jobs creation, agriculture and rural development, health, education, funding for PPP projects, ...; key projects with great significance on socio-economic development of sectors and divisions.

b) In each sectors, fields, programs, prioritize to distribute budget to projects completed and put into use before December 12, 2014 but arranged insufficient capital; fundamental construction debt settlement; projects completed in 2015 (in accordance with the schedule in investment decision, ability to balance budget and performance in 2015); counterpart funds for ODA projects on schedule.

c) Distribute budget for repayment of prepaid funds under decisions of the Prime Minister.

d) Distribute the remaining funds for transition projects consistent with approved progress. Review investment scope and scale associated with target and the ability to balance budget for transition projects.

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e) not distribute targeted supplementary funding from state budget for local divisions to start: new projects without assessed capital; approved projects in investment decisions not in accordance with a written evaluation of the Ministry of Planning and Investment; not distribute adjusted capital to increase total investment under the provisions of Directive 14/CT-TTg dated June 28, 2013 of the Prime Minister. Not distribute supplementary funding from state budget for projects using loans from local budget which are not assessed or are approved the higher central budget than the assessed level.

g) Ministries, central agencies and local divisions assigned projects using Government bond funds shall actively evaluate the implementation of government bonds in 2014 (including prepaid funding if any) for the projects, constructions in the list compiled by Standing Committee of the National Assembly and the Prime Minister.

Check the total investment capital in 2012-2016 approved by competent authorities, distributed capital (including prepaid capital) up to 2014 to estimate the 2015 government bonds for projects using government bonds period 2012-2016 under the direction of prioritizing the distribution of capital to projects completed by 2014, expected to finish in 2015 (according to the schedule in investment decisions), the distributed capital for each project shall not exceed the remaining capital for 2015-2016 plan for each project after subtracting the Government bonds up to 2014 which are prepaid and not planned for previous years to recover (if any), send to the ministries, central agencies assigned to manage the investment program funded by government bonds to collect and send to the Ministry of Planning and investment, Ministry of Finance to combine with other programs and projects using Government bonds and submit to the Government to report to the National Assembly.

- For new rural national target programs: focus on Government bond funds to support investment in infrastructure for communes according to the objectives of the programs approved by competent authorities. Focus on communes with special difficulties, border communes, safe communal areas; communes with special difficulties in coastal cape town and islands; poor communes in poor districts under Resolution 30a/2008/NQ-CP.

- For transportation, irrigation, health projects: arrange funding to pay the amount for the project completed and put into use before December 31, 2014, the estimated project completed in 2015, the important and key projects.

- The Ministries and local divisions shall arrange sufficient funding from government bonds and mobilize other capital to pay for fundamental construction projects using Government bonds period 2012-2016.

- The Ministries and local divisions shall use state budget, other funds of the State and raise capital from other economic sectors to supplement funding for the uncompleted projects using government bonds to complete the projects on schedule, ensure the effectiveness of projects.

h) Investors of projects invested from Government’s on-lending of borrowed funds shall arrange adequate counterpart funds for these projects in accordance with signed agreements and regulations on domestic financial management so as not to affect the progress.

i) For expenditure estimates for offsetting the differences in development and investment credit interest rate, credit policies of the State: make expenditure estimate according to performance in 2014 and estimates of changes in policies and tasks in 2015.

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2. Regular expenditure:

a) In the nationwide expenditure estimates for development of education and training, science- technology, health, culture – information, environment under the Resolutions of the Communist Party, National Assembly; priority of expenditure distribution to ensure social security, support fishermen; increase in defense and security spending to maintain security and social order in new situation; economical use of administrative management expenditure. Ministries, central agencies and local divisions shall make regular expenditure estimates based on distribution limit decided by the Prime Minister and specific policies issued by competent authorities. Payment of wages, allowances shall be calculated based on basic salary level 1.VND 150,000 / month, salary deductions (social security, health insurance, unemployment insurance, union fees) shall be implemented on the Law on Health Insurance, the Law on Social Insurance, Trade Union Law, the Law on Employment and guiding documents.

b) The 2015 Party Congress of all levels shall be conducted to advance to the National Party Congress in 2016, pursuant to regulations of the Politburo, Secretariat and guidance of competent authorities, the Ministries, sectors and local divisions shall make estimates and balance funding. 2015 is also the even year with many events, Ministries, sectors and local divisions shall make expenditure estimates for anniversaries in the spirit of thrift and efficiency.

c) Review the programs, projects to integrate and reduce duplication, overlap and waste. Arrange, restructure spending tasks associated with the ability to balance state budget.

d) The organizations, agencies, especially the managing ministries shall quickly define the types of services using state budget; review and complete the system of technical and economic norms to use as a basis to calculate necessary expenditure accounted in public service prices and charges; determine the price scale of public services using state budget, base on the price scale in calculating full wages, regular spending consistent with the contributions of citizens in each administrative division. On that basis, the ministries, sectors and localities shall classify and assign public service providers to change investment and support methods from the state budget to units associated with reasonable price.

dd) Continue to supplement funding for administration tasks from central budget to local divisions to implement the national program goals and objectives, programs decided by competent authorities.

e) In terms of budget balance difficulties, request various agencies using budget to make regular expenditure estimates consistent with the properties of funding, thoroughly reduce spending for facilities and equipment; minimize the number and size of the festivals, conferences, seminars, closing ceremonies, signing ceremonies, construction commencement ceremonies, award ceremonies, expenses for visitors, domestic and foreign business trips, other unnecessary, unimportant tasks; expenditure estimates for these tasks shall not exceed the actual amount in 2014.

g) Make expenditure estimates for economic tasks on the basis of tasks assigned by competent authorities and the regulated state budget expenditure norms; focus on expenditure distribution for important tasks: maintain major economic infrastructure system (transportation, irrigation,...) To increase the time and investment efficiency; planning funding; perform the tasks of agriculture, forestry, fishery and industry extensions; cartography, cadastral documentation and issuance of certificates of land use rights; some policies to support fisheries stipulated by the Government. Comply with the law on bidding, ordering, assigning in organizations.

h) Make and synthesize expenditure estimates to ensure the operations of competent forces performing the task of penalties for administrative under provisions of law in regular expenditure estimates of respective sectors of Ministries Central agencies and local divisions.

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- For scientific research and technology development organizations, science and technology service organizations which do not satisfy self-funding for regular activities; science and technology organizations operating in basic research, strategic research, policy, building economic - technical norms, serving state management: Make expenditure estimates for regular activities by function including funding for regular activities of the organization under the provisions of Decree 115/2005/ND-CP and Decree 96/2010/ND-CP of the Government and guiding documents.

- For new-established scientific research and technology development organizations and science and technology service organizations: Make funding estimates for regular activities with flat funding provided from state budget as prescribed in Clause 1, Article 1, Decree 96/2010/ND-CP of the Government and guiding documents.

- For other public science and technology organizations: Self assure regular operating funding as prescribed in Decree 115/2005/ND-CP, Decree 96/2010/ND-CP of the Government and guiding documents.

k) Expenditure on education and training: Clearly report the basis for estimating the expenditure on educational seniority pay, systems of exemption, reduction of tuition and support of studying expenses for beneficiaries defined in Decree No. 49/2010/ND-CP dated May 14, 2010 and Decree 74/2013 / ND-CP dated July 15, 2013 of the Government regulating the exemption and reduction of tuition, support of studying expenses and systems of collection and use of tuition of education institutions under national education system; the expenditure on implementation of Decree No. 19/2013 / ND-CP dated February 23, 2013 of the Government on policies for teachers and education staffs in areas with extremely difficult socio-economic conditions; expenditure on implementation of the Decision of the Prime Minister on the development of education (Decision 239/QD-TTg dated February 9, 2010 on universalizing education for five year old children period 2010-2015, Decision 60/2011/QD-TTg dated October 26, 2011 on policies of pre-school education development period 2011-2015; Decision 12/2013/QD-TTg dated 24 January 2013 on support for students in areas of extremely difficult socio-economic conditions, Decision 85/2010 / QD-TTg dated December 21, 2010 on policies to support ethnic day-boarders and schools; Decision 1558 /QD-TTg dated August 18, 2010 approving Training and Development Project for human resources in atomic energy; Decision 911 / QD-TTg dated June 17, 2010 approving doctorate Training project for universities and colleges period 2010 - 2020, Decision 472 / QD-TTg dated April 12, 2010 approving defense - security Training Project for teachers for secondary schools and vocational schools period 2010-2016; Decision 1505 / QD-TTg dated October 15, 2008 approving Training project under the advanced program at some universities in Vietnam period 2008-2015 and training projects for overseas Vietnamese students; Decision 799 / QD-TTg dated May 25, 2011 approving Training projects for military officers of Steering Committee of communes, wards, towns with bachelor or college level in basic military up to 2020 and the upcoming years;...)

l) Expenditure on medical sector: Clearly report the basis for calculating funding needed to implement Decision 73/2011/QD-TTg dated December 28, 2011 regulating of some peculiar allowances for officials and civil servants and employees in public medical facilities and allowances for epidemics prevention, detailing the resources to ensure implementation of respective policies (state budget, revenue of administration tasks, other legal revenue). Define the reduction of state budget expenditure if medical examination and treatment facilities structured to cover the standing allowances on money on treatment days and beds; expenses paid for surgery allowances on the charges of the surgical services; funding for the Scheme on reducing hospital overcrowding period 2013-2020 according to each specific activity and corresponding funds (including funding for projects on satellite hospitals in the central-affiliated cities and provinces approved by competent authorities).

l) Besides above general provisions, Ministries and Central agencies shall clearly report the following contents when estimating budget:

Funding for casual activities, programs and projects in the field of administration tasks: Estimate on the basis of the approval of competent authorities, including clear explanations of volume, content, progress, basis of calculation, commitments to raise capital besides budget .

 m) Expenditure on administrative management: Clearly explain the following contents:

- Approved payroll up to the time of estimation, the actual payroll at the time of estimation, unrecruted payroll in compared with the approved criteria, (if any); number of employees working under indefinite term labor contracts in State administrative agencies, Party agencies, social political organizations under the provisions of Decree No. 68/2000/ND-CP dated November 17, 2000 of the Government on the implementation of the contracts for some works in State administrative agencies and public service providers.

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+ Fund of wages and allowances of the approved payroll and the actual number before the time of estimation is determined on the basis of salary according to rank, position; allowances; contributions under the regulations (social security, unemployment insurance, health insurance, union fees).

+ Fund of wages and allowances for approved payroll but not recruited, are expected on the basis of base salary of VND 1,150,000/month, salary ratio of 2.34/employee, contributions under the regulations (social security, unemployment insurance, health insurance, union fees).

+ Fund of wages and allowances of the actual employees at the time of estimation who are working under indefinite term labor contracts specified in Decree No. 68/2000/ND-CP (assigned by competent authorities on the basis of work positions) is defined similar to the funding for approved payroll.

+ Funding level shall ensure the limit stipulated in Decision 59/2010 / QD-TTg dated September 30, 2010 by the Prime Minister.

3. Wage reform generating system

Continue to implement wage reform generating system from 10% saving of regular spending (not including wages and wage-related amount) in 2015; part of revenue shall be retained under the system of administrative agencies and public service providers; part of the increased Central budget revenue and 50% increase in local revenue (excluding the increase in land use levy).

4. National target program estimates:

Promptly evaluate the implementation of national target programs in 2014 and the period 2011- 2014; management and operation system of national target programs. Plans for distributing expenditure estimates for national target programs in 2015 shall be based on distribution principles, criteria and limits for each program. The distribution of communication funding to Ministries, Central agencies, central-affiliated provinces shall be a noticeable change and has focus on specific objectives and tasks associated with the strengths and characteristics of the agencies, and local divisions. The budget shall not be distributed equally.

For state budget distributed in local divisions: prioritize to distribute funding to divisions facing difficulties in budget and focusing on urgent issues, prioritize the distribution of funding for the projects completed in 2014 and the projects arranged insufficient funds in previous years, transition projects needed to complete in 2015; minimize the distribution of funds for expenses for conferences, seminars, closing ceremonies, visiting, studying; do not distribute funding for delegations from regular operation expenditure of national target programs.

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Ministries managing national target programs shall take charge and cooperate with relevant Ministries to propose the list of programs or projects implemented in period 2016 - 2020 under the direction of focusing, targeting, integrating and narrowing programs, goals and projects. The Ministry of Planning and Investment shall take charge and cooperate with the Ministry of Finance and other Ministries to manage the program of making the list of national target programs, sub-projects period 2016 - 2020 to propose the Government to request National Assembly at the ninth session of the Eight National Assembly to approve as a basis of the 2016 state budget estimates.

5. Estimate central budget expenditure on programs and projects implemented by the Ministries, Central agencies and local divisions:

a) Pursuant to the decision of the Prime Minister approving the programs and schemes; distributed funding from the start of implementation to 2014, the ministries and agencies in charge of programs and schemes shall make budget expenditure estimates to implement programs and projects in 2015 consistent with the performance and synthesis in the 2015 expenditure estimates of the Ministries, central agencies (details as the properties of funding) and send to the Ministry of Finance, the Ministry of Planning and Investment.

b) Base on the estimates of distributed funding for programs and projects noticed by the Ministry of Finance, Ministry of Planning and Investment, the Ministries and Central agencies assigned to manage the programs, the projects shall prepare distribution plan of expenditure estimates for the 2015 programs and projects for the ministries, central agencies and local divisions (details on the properties of funding) and send to the Ministry of Finance, Ministry of Planning and Investment for consideration and synthesis. Do not increase distributed funding for expenditure on conferences, seminars, closing ceremonies, visit, study, ... compared to 2014 estimates; do not make funding estimates for programs, projects except for the cases needed to clearly explain.

6. For programs and projects funded with official development assistance (ODA) and concessional loans:

Fully prepare 2015 budget estimates in accordance with the order and the provisions of the State Budget Law, the Law on Public debt management and guiding documents, the Decrees of the Government on investment management and fundamental construction management, management and use of official development assistance (ODA) and concessional loans, disbursement progress in the program/project document, signed financing agreements and the ability to perform in 2015. Detail the ODA and concessional loans, counterpart funds under the programs, projects and properties of capital (fundamental construction investment and funding for administration tasks) and detail funding for different implementations such as state budget revenue record -expenditure record, direct state budget support to help balance the general budget, support budget for sectors to implement specific development programs.

For programs and projects involving direct implementation of ministries, central agencies and local division: governing body of programs and projects shall clarify the basis of specific distributed funding to synthetize in the 2015 state budget expenditure estimates for each agency, local division.

Make counterpart fund estimates for corresponding programs and projects according to the properties of capital (fundamental construction, regular expenditure, counterpart funds in-kind, counterpart funds in cash) in each category, expenditure content, pursuant to the progress of deciding specific funding for preparation and implementation of programs and projects. The Ministries, Central agencies and local divisions shall detail the distribution of counterpart funds from central budget, local budget, funding distributed by project owners, contribution capital of beneficiaries or other counterpart funds. The counterpart funds for activities of the management board of programs, projects (wages, bonuses, allowances, stationeries, working equipment, administration expenses) must be clearly explained on the basis of calculation according to current financial expenditure system.

7. State budget reserve estimates:

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8. Expenditure estimates from the retained revenue under regulations:

Ministries, central agencies and local divisions shall make revenue estimates (tuition, fees, other charges and contributions, for private medical sector is service and treatment charges) and the expenditure from retained under the regulations in accordance with the content specified in Clause 1, 2 and 3 of this Article and overall synthesis in state budget revenue - expenditure estimates the Ministries, Central agencies and local divisions.

9. Pursuant to examination of the 2015 revenue and expenditure budget, the Ministries, Central agencies, local divisions shall prepare expenditure estimates closed to each task, each affiliated funding recipient. After working with the Ministry of Finance, the Ministry of Planning and Investment, the Ministries, Central agencies and central-affiliated cities and provinces shall immediately implement the distribution of the 2015 budget estimates of the Ministries, agencies and local divisions so that they can actively propose competent authorities to distribute and assign budget estimates to budget using units before December 31, 2014 in accordance with the State Budget Law when receiving budget estimates from the Prime Minister.

Ministries, central agencies and local divisions shall focus on reviewing all aspects of the activities of distribution, management and use of state budget, especially fundamental construction investment capital and loans, grants to ensure the proper budget distribution, regime, objects; the management and use of the budget must be efficient with reporting, inspection, auditing system to avoid losses and wastes.

Article 11. Local budget estimates of all levels

The 2015 local budget estimates must satisfy the balance of resources to implement the systems and policies issued by competent agencies and must be in accordance with the State Budget Law, positively cooperate with the Central to stable macro economy, ensure social security, gradually restructure the economy in order to boost economic growth at a reasonable and sustainable level.

1. Budget revenue estimates in administrative division:

Pursuant to the objectives of socio-economic development plan period 2011-2015 approved by Party Congress, the ability to achieve socio-economic targets and the 2014 budget, on the basis of estimates of economic growth and the 2015 revenue for each sector, field, the economic affiliates of local divisions and new revenue generated in administrative division to calculate accurately and adequately each field and amount of revenue under the regime. Analyze, evaluate the impacts on the increase or decrease in revenues affecting the 2015 state budget revenue estimates for each administrative division, field, amount of revenue and tax.

2. About local budget expenditure estimates: 2015 is the year of the local budget stabilizing period (2011-2015) defined in the State Budget Law and the Resolution of the National Assembly Standing Committee of the National Assembly, the People's Committees of all levels shall actively make local budget estimates on the basis of stably assigned revenue and expenditure tasks; the 2015 budget estimates of local divisions are built on the basis: determined revenue based on the percentage (%) divided between budget levels, revenue of local budgets receiving 100 % prescribed in the State Budget Law and the supplementary budget from the central budget for local level (if any) stable according to the 2014 estimates decided by the National Assembly, the Standing Committee of the National Assembly, the Council and assigned by the Prime Minister, higher level People's Committees. Pursuant to the 2015 socio-economic development task of local divisions, the policy, current expenditure level; estimate the 2015 budget in each field with the order of priority, as well as performing these following major contents:

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b) Distribute fundamental construction expenditure estimates of local budget from revenue from land levy for investment of socio-economic infrastructure projects, migration projects, relocation, preparation of premises for construction; proactively distribute land development funding under the provisions of Decree 43/2014/ND-CP dated May 15, 2014 of the Government; prioritize the distribution of sufficient funding to promote the work of measuring and drawing cadastral and license certificates of land use rights under the provisions of the Land Law and the Resolution of the National Assembly.

c) Revenue from lottery shall be continued to be used for investment in social welfare and focus on the field of education, health, agriculture and rural infrastructure as prescribed and shall be managed revenue and expenditure through state budget (not including in state budget balance).

d) Develop plans for raising capital for infrastructure investment at local divisions, distribute local budget to ensure full prepayment of amounts due (principal and interest) payable in accordance with the provisions of Clause 3 of Article 8 of the State Budget Law.

dd) Make investment expenditure estimates from Government bonds for transportation projects, irrigation projects, medical facilities, student dorms under the scheme approved by competent authorities. Actively save local budget (lotteries, investment spending in local budget balance) to invest in programs for solidifying classrooms and building public houses for teachers at the rate set by the Ministry of Finance.

e) For the task of infrastructure investment under the decision of the Prime Minister, the Resolution of the Politburo...: pursuant to regulated investment objectives and demands; the investment results up to 2013 and the performance in 2014, local divisions shall actively create and work out the tasks in 2015, distribute and arrange local budget and financial resources under regulations to carry out the above tasks, decrease the dependence on subsidies from the central budget.

g) For the programs and projects under Resolution 30a/2008/NQ-CP dated December 27, 2008 of the Government on programs to support rapid and sustainable poverty reduction for poor districts, Decision 615 / QD-TTg dated April 25, 2011 of the Prime Minister on policies for 7 poor districts and Decision 293 / QD-TTg dated February 5, 2013 of the Prime Minister on policies for 23 poor districts: Pursuant to objectives and needs for investment funding, regulated policies and systems, performance in 2014, local divisions shall make and work out the tasks in 2015, propose expected support amount from central budget attached with reports of basis of calculation.

h) Distribute funding for the implementation of Resolution 37/2004 / QH11 dated December 3, 2004 of the National Assembly on education, the sixth Conference Resolution of the eleventh Party Central Committee (Resolution 20 -NQ/TW dated November 01, 2012) on the development of science and technology, Resolution 41-NQ/TW dated November 15, 2004 of the Politburo on environmental protection tasks assigned on local budget expenditure.

i) Make expenditure estimates for social security (funding for implementation of the policies regulated in the Law on the Elderly, the Law on the Disabled, Decree 136/2013 / ND-CP dated 21 October 2013 of the Government regulating policies on social support for beneficiaries of social protection; Decision 60/2011/QD-TTg dated October 26, 2011 of the Prime Minister regulating some preschool development policies period 2011 - 2015, tuition reduction specified in Decree 49/2010/ND-CP and Decree 74/2013/ND-CP; funding for award,..badge, socio-economic associations with special difficulties; funding to purchase health insurance for the under six year old children, students, the poor and near-poor households and other beneficiaries defined in the Law on Health Insurance, the Law on amendments to some articles of the Law on Health Insurance, funding for social protection, scholarships for students, exemption from irrigation charges, ...); policies to support electricity bills for poor households and households under social policy defined in Decision of the Prime Minister on the electricity retail schedule; policies for young intellectual volunteers contributing on the development of rural, mountainous areas period 2013-2020; National defense and security (the Law on Civil Defense, Ordinance on commune police). Actively arrange local budgets and the expected level of support from the central budget. Since 2015, supplementary funding for support to pay unemployment insurance from local budgets shall not be distributed for employees receiving unemployment insurance specified in Point c, Clause 1, Article 57, the Law on Employment (Law 38/2013 / QH13 dated November 16, 2013).

k) To make the 2015 budget estimates, local divisions shall actively save the resources for wage reform as specified in Clause 3, Article 10 of this Circular.

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3. About balancing local budget:

a) The central-affiliated cities and provinces shall make local budget expenditure estimates based on local budget revenue received and supplementary budget (if any) from central budget for local budget according to the budget stabilization as the 2014 estimates assigned to local divisions by the Prime Minister. Also, for local divisions received additional allocations from the central budget, propose specific urgent support level of localities as stipulated in Point 20 of Section II distributing the 2011 state budget regular expenditure estimates issued together with Decision 59/2010/QD-TTg dated September 30, 2010 of the Prime Minister.

b) For central-affiliated cities and provinces having demand to raise additional capital to boost development and investment, they must make the estimates in accordance with the provisions of Clause 3 of Article 8 of the State Budget Law to ensure outstanding levels of mobilization (including the expected mobilization in 2014) not exceeding 30% (for Hanoi, is 100% and Ho Chi Minh city is 150%) of fundamental construction expenditure estimates of provincial budget and distribute capital to repay amounts due (principal and interest).

4. For local authorities experimenting on non-organization of People's Council, the content of the 2015 state budget estimates shall comply with the provisions of this Circular; the sequence and time for implementation are stipulated in Circular 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance regulating the activities for the estimation, execution and settlement of budget estimates of districts and wards with no organization of People's Council.

Chapter III

IMPLEMENTATION

Article 12. Responsibilities of Ministries and agencies managing national target programs, the programs and schemes using central budget and implemented by many Ministries, central agencies .

1. Cooperate with related Ministries, Central agencies and local divisions to estimate tasks, funding for national target programs, projects and schemes in 2015 and send to the Ministry of Finance, Ministry of Planning and Investment before July 20, 2014.

2. Make plans to distribute the 2015 expenditure estimates to each Ministry, Central agency, and central-affiliated city and province to the Ministry of Finance, the Ministry of Planning and Investment to synthesize in accordance with the time specified in written notice of the 2015 funding on national target programs, programs and schemes of the Ministry of Finance, the Ministry of Planning and Investment.

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1. The Ministries, Central agencies and the People's Committees of provinces shall base on the noticed examination to guide and inform the examination of the estimates of revenue and expenditure for the affiliated estimating unit and local budget as prescribed.

2. The Ministry of Planning and Investment shall take charge and cooperative with the Ministry of Finance to estimate the 2015 budget on development and investment expenditure, distribution plan for development and investment expenditure (including distribution plan for development and investment expenditure of national target programs) and send to the Ministry of Finance before September 10, 2014.

3. The organization, synthesis and report on the 2015 budget shall be implemented in accordance with the State Budget Law, the guiding documents and instructions of this Circular. Fully report contents and forms prescribed in Circular 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance and the relevant forms prescribed in this Circular; send to the Ministry of Finance, the State Audit before July 20, 2014 for the Ministries and Central agencies, before July 25, 2014 for central-affiliated cities and provinces and register discussion on budget estimates between the leaders of the People’s Committee of provinces and the Ministry of Finance for the years in the budget stabilizing period (if needed).

Article 14. Forms and reports of the 2015 budget estimates

1. For the Ministries and Central agencies: Synthesize and report to the Ministry of Finance the 2015 state budget estimates in accordance with the forms and time defined in Circular 59/2003 /TT-BTC, supplementary forms (Form No. 2, 4 and 10) defined in this Circular and the forms prescribed in joint Circular 71/2014/BTC-BNV TTLT dated May 30, 2014 of the Ministry of Finance, the Ministry of Home Affairs guiding the implementation of Decree 130/2005/ND-CP dated October 17, 2005 of the Government providing autonomy, self-responsibility for the use of administrative management funding for state agencies, Decree 117/2013/ND-CP dated May 30, 2013 of the Government amending and supplementing some articles of Decree 130/2005 / ND-CP. Pay attention to the detailed budget estimates assigning to each agency funded by budget (using From No. 02 - Appendix 2 – Circular 59/2003 /TT-BTC) and the important tasks of the Ministries, agencies to report to the National Assembly on budget estimates of each Ministry, Central agency.

2. For local divisions: Synthesize local budget estimates, report to the Ministry of Finance (using the Form No. 01, 02, 06, 07, 10, 12, 13, 14, 16, 17, 18, 19 , 20, 21, 22, 23 - Appendix 6) and time stipulated in Circular 59/2003/TT-BTC, supplementary forms (Form No. 01, 03, 04, 06, 07, 08 , 09, 10, 12, 13 and 14) prescribed in this Circular and the forms (Form No. 1.07, 1.08, 1.13 - Appendix I, Form No. 2.01, 2.02 - Appendix II) specified in Circular 53/2011 / TT-BTC dated April 27, 2011.

Article 15. Implementation

1. This Circular takes effect on August 11, 2014. The content, process and time for 2015 state budget estimates are made in accordance with the State Budget Law, the Law guiding documents and this Circular.

2. 2. During the 2015 budget estimates, the Ministry of Finance shall issue supplementary guiding notice if new policies are issued. The Ministries, Central agencies, local divisions, economic corporations and state-owned companies shall inform the Ministry of Finance for timely handling measures if there is any problem in activities of the 2015 budget estimates. /.

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PP. MINISTER
VICE MINISTER




Nguyen Cong Nghiep