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NATIONAL
ASSEMBLY OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Resolution No.
69/2022/QH15
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Hanoi, November
11, 2022
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RESOLUTION
ON STATE BUDGET
ESTIMATES IN 2023
NATIONAL ASSEMBLY
Pursuant to Constitution of the Socialist
Republic of Vietnam;
Pursuant to the Law on State Budget No.
83/2015/QH13 amended by the Law No. 59/2020/QH14;
On the basis of Report No. 32/BC-CP dated
October 16, 2022 of the Government; Assessment Report No. 53/BC-UBTCNS15-m
dated October 19, 2022 of the Finance and Budget Committee; Report No.
362/BC-UBTVQH15 dated November 11, 2022 of the Standing Committee of the
National Assembly and remarks of members of the National Assembly.
HEREBY RESOLVES:
Article 1. Approving the state budget estimates
for 2023
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2. Total state budget spending is 2.076.244
billion VND.
3. State budget deficit is 455.500 billion VND,
corresponding to 4,42% GDP, including:
Central government budget deficit is 430.500
billion VND, corresponding to 4,18% GPD;
Local government budget deficit is 25.000
billion VND, corresponding to 0,24% GDP.
4. Total loan of state budget is 648.213 billion
VND.
(Appendices No.
I, II, III, and IV attached hereto)
Article 2. Revision to the state budget
estimates in 2022 and revision to the Medium-term public investment plan of the
period 2021 - 2025
1. Add 1.707,58 billion VND of revenue from the Oil
and gas prospecting and exploration fund at Vietnam National Oil and Gas Group
to state budget revenue and expenditure estimates in 2022 at request of the
Government under Presentation No. 31/TTr-CP and Report No. 32/BC-CP dated
October 16, 2022. The Government shall be responsible for accuracy of the data;
paying and finalizing as per the law when making state budget revenue and
expenditure. State audit shall audit as per the law.
2. Add 7.265 billion VND of Medium-term public
investment plan with foreign capital and central government budget funding
sources for the period of 2021 - 2025 to Ministry of Transport from unallocated
central government budget in order to fund 1 project where Vietnam
Infrastructure Development and Finance Investment Joint Stock Company acts as
project developer and which has been permitted by the National Assembly to
convert on-lend capital and Government guarantee into capital for dispensing of
state budget according to Resolution No. 63/2022/QH15.
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4. Permit the use of debt repayment estimates of
the central government budget in 2022 to settle all due foreign loans of the
Vietnam Expressway Corporation and all advance principal and foreign loans of
the Vietnam Infrastructure Development and Finance Investment Joint Stock
Company that have been converted to capital for dispensing of state budget as
per the law. The Government shall be responsible for the incurred amount and
settling, finalizing as per the law.
5. Permit the extension of disbursement period of
investment and professional capital of the central government budget in 2022
(including plan for 2021 that has been extended to 2022) of 3 National target
programs that have been distributed by the Standing Committee of the National
Assembly under Resolution No. 517/NQ-UBTVQH15 dated May 22, 2022 and not
disbursed to the end of December 31, 2023.
6. Permit the inclusion of central government
budget-funded investments generated from the handling and rearrangement
operations of housing and land conducted by ministries and central authorities
in the annual state budget estimates on the basis of realistic revenue capacity
and report to the National Assembly.
7. Regarding the revision of Medium-term public
investment plan funded by central government budget among internal tasks and
projects of each Ministry, central authority, and local authority, the Law on
Public Investment shall be adequately adhered to. If internal shift changes total
capital of the Medium-term public investment of 2021 - 2025 of a field or
sector, immediately report to the National Assembly, and in cases of emergency
or during the interval between meetings of the National Assembly, the
Government shall consolidate and report to the Standing Committee of the
National Assembly in order to present to the National Assembly in the next
meeting.
8. Regarding the replacement or addition of new
tasks and projects in the Medium-term public investment plan of 2021 - 2025 compared
to the list reported to the National Assembly by the Government in the 1st
Meeting of the 15th National Assembly, the Government shall request
the National Assembly to consider, and in cases of emergency or during the
interval between meetings of the National Assembly, the Government shall report
to the Standing Committee of the National Assembly for remarks prior to
allocating capital for medium-term public investment for the period of 2021 -
2025 and present to the National Assembly in the next meeting.
9. From 2022, the central government budget shall
receive 100% of revenues generated by electronic commerce and business
activities that utilize digital platforms, cross-border services, and other
services registered by foreign service providers which register their taxpayer
identity, declare tax, and pay tax via website of the General Department of
Taxation.
10. The Government shall develop solutions for
allocating the remaining capital of the Medium-term public investment plan, the
Program for socio-economic recovery and development in order to fund projects
in the Program as soon as they are eligible as per the law and request the
Standing Committee of the National Assembly to make remarks before March 31,
2023. Once the time limit is reached, any unallocated capital of the
Medium-term public investment plan shall be transferred to provision of the
Medium-term public investment plan whereas the remaining capital of the Program
for socio-economic recovery and development shall not be allocated further.
Article 3. Regarding implementation of salary
policies
1. General reform of salary policies according to
Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Meeting of the
12th Central Executive Committee is not yet implemented in 2023. From July 1,
2023, raise statutory pay rate of officials, public officials, and public
employees to 1,8 million VND/month; increase pension and social insurance
allowance by 12,5% for beneficiaries of state budget allowance and provide
additional support for persons retiring before 1995 with low benefit level;
increase standard allowance level for persons with meritorious services no
lower than the poor household standard in urban areas and increase expenditure
on social security policies associated with statutory pay rate by 20,8%. From
January 1, 2023, raise professional allowance of preventive and center-based
healthcare workers according to Conclusion No. 25-KL/TW dated December 30, 2021
of the Politburo.
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3. Ministries, central government authorities, and
local government authorities shall adopt solutions for generating resources for
salary policy reform as per the law. During 2023 - 2025, continue to exclude
some revenues when calculating revenues of local government budget in order to
implement salary reform in accordance with Resolution No. 34/2021/QH15 dated
November 13, 2021 of the National Assembly.
Article 4. Assignment of the Government
1. Concentrate on implementing fiscal policies
appropriately, effectively, and promptly in order to adapt to complicated shift
in and out of Vietnam, maintain macroeconomic, control inflation, boost growth,
and ensure major balances of the economy.
2. Continue to finalize state budget revenue
system, enhance revenue management, restructure revenue sources in order to
maintain sustainability; research amendment, addition, and improvement of tax
administration regulations, especially in new and emerging business sectors in
the digital economy and cross-border transactions, etc. ensure sufficient,
adequate, and timely collection of fees, charges, taxes, and other collectibles
to the state budget. If central government budget revenues in 2023 exceed the
estimates, the Government shall request the Standing Committee of the National
Assembly to allocate resources in order to implement salary reform as per the
law and reduce state budget deficit. Consolidate and submit reports on
implementation of Resolution No. 94/2019/QH14 of the National Assembly to the
National Assembly in the meeting by the end of 2023.
From 2023, the Government shall develop mechanisms
for monitoring tax declared and paid by foreign suppliers with respect to
revenues generated by provision of goods and services for individuals and
enterprises in Vietnam in order to assess, improve, and ensure the
implementation of tax administration policies on foreign suppliers.
Closely monitor VAT, import duty, and export duty
refund; continue to implement administrative reforms pertaining to tax, promote
digitalization of tax administration; strictly implement regulations and law on
auctioning when transferring, leasing public property, assigning land, and
leasing land as per the law.
Immediately implement solutions for promoting
equitization and divestment of state capital in enterprises in 2021 - 2025,
associate leading individuals with responsibilities; aim towards approving and
revising scheme for enterprise restructuring; fully promulgate guiding
documents in order to create the legal basis for implementation.
Research and improve financial regulations in land
in accordance with Resolution No. 18-NQ/TW dated June 16, 2022 of the 5th
Meeting of the 13th Central Executive Committee in order to ensure
mutual benefits between the Government, land users, and investors; adopt
solutions for reasonably and effectively regulating revenues generated by land
levy and land rents between central government budget and local government
budget; adopt solutions for reinforcing and improving leader role of central
government budget.
3. Enforce discipline and order, emphasis
responsibilities of leading individuals in managing and using finance, budget;
regulate state budget expenditure closely, economically, and effectively; cut
all unnecessary expenditure, thoroughly reduce recurrent expenditure; only
promulgate policies that increase budget expenditure when necessary and
adequate resources present; allocate and distribute estimates in a timely
manner in accordance with the Law on State Budget; increase investment
preparation quality, remediate the tardiness in implementing public investment
projects and disbursement of public investment; strictly reroute capital of
projects behind progress to more capable projects with disbursement potentials,
minimize transfer of funding sources; review all responsibilities involved in
low disbursement of public investment
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Adopt effectively solutions for improving quality
of proposal, preparation, and approval of ODA projects, develop specific plans
for implementation for each stage, research solutions for cases where capital
is returned due to subjective reasons.
4. Continue to direct ministries, central
government authorities, and local government authorities to downsize, rearrange
organization structure; improve management regulations, financial regulations,
reorganize systems of public service providers, reduce direct support from state
budget for public service providers.
5. Extensively coordinate anti-wasteful and
efficient practice; increase inspection and examination, process
responsibilities of organizations and individuals in complying with regulations
on anti-wasteful and efficient practice, and ensure effectiveness of state
budget use. Prioritize implementation of relevant details under Resolutions
pertaining to extensive implementation of policies and regulations on
anti-wasteful and efficient practice.
6. Closely monitor central government budget
deficit, local government budget deficit, and loans of local government budget.
Increase inspection and examination of loan application, use of loans, and loan
repayment, especially in regard to new loan agreements, foreign loan, loan
under Government guarantee; assess and forecast loan default risk, solvency in
order to adopt effective solutions for managing and coordinating state budget;
actively implement solutions for restructuring public debt in accordance with
the Law on Public Debt Management; ensure effectiveness and efficiency when
repurchasing, swapping, or selling Government bonds; govern expenditure on
issuing, repurchasing, swapping, and selling Government bonds within the
expenditure estimates on interest repayment of central government budget in
2023 decided by the Government.
7. Provide specific guidance on implementation of
Clause 1 and Clause 2 Article 3 hereof.
Article 5. Supervising and auditing
implementation of state budget estimates
1. Standing Committee of the National Assembly,
Finance and Budget Committee, Council for Ethnic Affairs, and other Committees
of the National Assembly, the National Assembly deputies’ delegations, National
Assembly deputies, Vietnamese Fatherland Front, and member organizations, within
their tasks and powers, shall supervise the implementation of this Resolution.
2. State audit, within their tasks and powers,
shall audit the implementation of this Resolution to ensure compliance with the
law.
This Resolution is approved by the 15th
National Assembly of the Socialist Republic of Vietnam in the 4th
meeting on November 11, 2022.
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CHAIRPERSON OF
THE NATIONAL ASSEMBLY OF VIETNAM
Vuong Dinh Hue
APPENDIX I
STATE BUDGET BALANCE
FOR 2023
(Attached to Resolution No. 69/2022/QH15 dated November 11, 2022 of the
National Assembly)
Unit: Billion VND
No.
ENTRY
2023 ESTIMATES
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B
1
A
TOTAL STATE
BUDGET REVENUES
1.620.744
1
Domestic revenues
1.334.244
2
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42.000
3
Import, export revenues
239.000
4
Aid revenues
5.500
B
TOTAL STATE
BUDGET EXPENDITURE
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1
Expenditure on development and investment
726.684
2
Expenditure on national reserves
1.875
3
Expenditure on loan interest
102.890
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Expenditure on aid
2.000
5
Recurrent expenditure (including expenditure on
downsizing)
1.172.295
6
Expenditure on supplementing financial reserve
fund
100
7
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57.900
8
Expenditure on salary reform, pension adjustment,
several allowances, benefits, and social security policies (1)
12.500
C
STATE BUDGET
DEFICIT
455.500
(Deficit percentage in GDP)
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1
Central government budget deficit
430.500
2
Local government budget deficit (2)
25.000
D
EXPENDITURE
ON PRINICPAL REPAYMENT
192.713
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Expenditure on principal repayment of central
government budget
190.515
- From other loans for the repayment of
principals
190.515
- From revenue surplus, increased in revenues,
reduced expenditure, and residue
2
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2.198
- From other loans for the repayment of
principals
1.862
- From revenue surplus, increased in revenues,
reduced expenditure, and residue
336
DD
TOTAL LOANS
OF STATE BUDGET
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1
Loans for covering deficit (3)
455.836
2
Loans for repayment of principals
192.377
Note:
(1) Not including the expected use of
approximately 47 thousand billion VND of salary reform sources of central
government budget and local government budget allocated from previous years.
(2) The difference between deficit of provinces
with local government budget deficits and surplus of provinces with local
government budget surpluses
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APPENDIX II
FIELD-BASED STATE
BUDGET REVENUE ESTIMATES IN 2023
(Attached to Resolution No. 69/2022/QH15 dated November 11, 2022 of the National
Assembly)
Unit: Billion VND
No.
ENTRY
2023 ESTIMATES
A
B
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TOTAL STATE
BUDGET REVENUES
1.620.744
I
Domestic revenues
1.334.244
1
Revenues from state-owned enterprises
168.582
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Revenues from foreign-invested enterprises
229.714
3
Revenues from non-state enterprises
312.919
4
Personal income tax
154.652
5
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63.888
6
Fees and charges
79.655
Including: Registration fee
40.332
7
Revenues related to houses and land
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- Agricultural land use tax
2
- Non-agricultural land use tax
2.261
- Land rent and water surface rent
24.592
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- Land levy
150.000
- Rent and sale of houses under state
ownership
968
8
Revenues of lottery
37.580
9
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5.088
10
Other revenues (1)
26.206
11
Revenues of public land fund and other revenues
of products of public trees
902
12
Capital recovery, dividends, profit, profit after
tax, difference in revenues and expenditure of State Bank of Vietnam
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II
Crude oil revenues
42.000
III
Import, export revenues
239.000
1
Total revenues of import and export
425.000
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- VAT of imports
315.400
- Export duty
9.200
- Import duty
67.292
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32.200
- Environmental protection tax on imports
824
- Other revenues
84
2
VAT refund
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IV
Aid revenues
5.500
Note: (1) Including revenues from foreign
suppliers that are not based in Vietnam.
APPENDIX III
REVENUE AND
EXPENDITURE BALANCES OF CENTRAL GOVERNMENT BUDGET AND LOCAL GOVERNMENT BUDGET
IN 2023
(Attached to Resolution No. 69/2022/QH15 dated November 11, 2022 of the
National Assembly)
Unit: Billion VND
No.
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2023 ESTIMATES
A
B
1
A
CENTRAL
GOVERNMENT BUDGET
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I
Central government budget revenues by levels
863.567
1
Tax, fees, and other charges
858.067
2
Aid revenues
5.500
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Total central government budget expenditure
1.294.067
1
Central government budget expenditure by levels
(not including additional expenditure on local government budget)
857.863
2
Additional expenditure on local government budget
436.204
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238.243
- Purposeful additional expenditure
197.961
III
Central government budget deficit
430.500
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B
LOCAL
GOVERNMENT BUDGET
I
Total revenues of local government budget
1.193.381
1
Revenues based on budget allocation
757.177
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Additional revenues from central government
budget
436.204
- Additional revenues on balances
238.243
- Additional purposeful revenues
197.961
II
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1.218.381
1
Expenditure on balancing local government budget
based on rank (excluding additional purposeful expenditure from central
government budget)
1.020.420
2
Additional purposeful expenditure from sources of
central government budget
197.961
III
Local government budget deficit (1)
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1
Deficit of provinces with local government budget
deficit
25.336
2
Surplus of provinces with local government budget
surplus
336
Note:
(1) The difference between deficit of provinces
with local government budget deficits and surplus of provinces with local
government budget surpluses
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EXPENDITURE
ESTIMATES OF STATE BUDGET, CENTRAL GOVERNMENT BUDGET, AND LOCAL GOVERNMENT
BUDGET ACCORDING TO EXPENDITURE STRUCTURE IN 2023
(Attached to Resolution No. 69/2022/QH dated November 11, 2022 of the
National Assembly)
Unit: Billion VND
No.
ENTRY
STATE BUDGET
IN WHICH
CENTRAL
GOVERNMENT BUDGET
LOCAL
GOVERNMENT BUDGET
A
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1=2+3
2
3
TOTAL STATE
BUDGET EXPENDITURE
2.076.244
1.055.824
1.020.420
I
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726.684
383.403
343.281
II
Expenditure on national reserves
1.875
1.875
III
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102.890
102.890
IV
Expenditure on aid
2.000
2.000
V
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1.172.295
515.256
657.039
In which:
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286.700
26.700
260.000
- Expenditure on science and technology
12.091
8.800
3.291
VI
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100
100
VII
Provision of state budget
57.900
37.900
20.000
VIII
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12.500
12.500
Note:
(1) Not including the expected use of
approximately 47 thousand billion VND of salary reform sources of central
government budget and local government budget allocated from previous years.