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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.