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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.:
86/2011/TT-BTC
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Hanoi,
June 17, 2011
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CIRCULAR
STIPULATING ON MANAGEMENT, PAYMENT OF INVESTMENT CAPITAL AND
ADMINISTRATIVE FUNDS WITH INVESTMENT NATURE OF STATE BUDGET
Pursuant to the State Budget
Law No.01/2002/QH11 dated 16/12/2002; Decree No.60/2003/ND-CP dated 6/6/2003 of
the Government detailing and guiding the implementation of the State Budget
Law;
Pursuant to the Construction Law
dated 26/11/2003; Pursuant to Decrees of the Government: No.12/2009/ND-CP dated
12/02/2009 on management of investment projects of work construction;
No.83/2009/ND-CP dated 15/9/2009 on amending, supplementing a number of
Articles of Decree No.12/2009/ND-CP on management of investment projects of
work construction; No.85/2009/ND-CP dated 15/10/2009 guiding the implementation
of Bidding Law and the selection of construction contractors under the
Construction Law; No.112/2009/ND-CP dated 14/12/2009 on management of work
construction investment costs, No.48/2010/ND-CP dated 07/5/2010 on contracts in
the construction activity;
Pursuant to Regulation of
management of investment and construction issued together with the Decrees:
No.52/1999/ND-CP dated 08/7/1999, No.12/2000/ND-CP dated 05/5/2000,
No.07/2003/ND-CP dated 30/01/2003 of the Government;
Pursuant to Decree
No.71/2005/ND-CP dated 06/6/2005 of the Government on investment management of
special works construction;
Pursuant to Decree
No.118/2008/ND-CP dated 27/11/2008 of the Government defining the functions,
tasks, powers and organizational structure of the Finance Ministry;
The Finance Ministry
stipulates on management, payment of investment capital of State budget (SB) as
follows:
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GENERAL PROVISIONS
Article 1.
Scope of governing, subjects of application
1. The Circular applies to
investment projects with investment and development capital and administrative
funds with investment nature of state budget funds (hereinafter referred to as
projects) managed by the ministries, ministerial-level agencies, governmental
agencies, political organizations, socio-political organizations, social
organizations, social- professional organizations, economic corporations,
state-owned corporations (hereinafter referred to as the Ministry) and the
provinces and centrally-run cities (hereinafter referred to as provinces) and
districts, towns and provincial cities (hereinafter referred to as district);
including investment projects with many different funds in which if the
investment fund from state budget with the largest proportion in total
investment capital of projects or investment fund from the state budget not
obtaining the largest proportion in total investment if the parties agree on
the method of management by the State budget capital source shall comply with
the provisions of this Circular.
2. This Circular does not apply
to the projects of socio-economic infrastructure construction investment of the
poor districts implementing the Resolution 30a/2008/NQ-CP dated 27/12/2008 of
the Government on the Program of supporting rapid and sustainable poverty
reduction for the 61 poor districts; and not applicable to investment projects
under the commune-level budget (including the communes implementing national
target programs of new rural construction); the investment projects of the
oversea-based representative agencies of Vietnam; projects to buy the copyright
ownership.
For a number of other investment
and development expenditures from state budget (expenditure of state reserves,
expenditures in support of working capital for enterprise, expenditures for
contributing capital in joint venture, expenditures for foreign loans and
foreign aid expenditures, expenditures for the funds of development assistance)
comply with the separate guidelines of each type of expenditure as mentioned
above.
For investment projects from
other fund sources of the State out of State budget fund are encouraged to
apply the principles of payment as stipulated in this Circular.
3. The application objects are
the organizations and individuals involved in the management and payment of
investment capital and administrative fund with investment nature of the state
budget capital source.
Article 2.
The state budget capital for investment and development and administrative fund
with investment nature, including
- Domestic capital of all state
budget levels;
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Article 3.
The agency of investment capital payment from the state budget
- The State Treasury is assigned
task of controlling the payment of investment capital from the state budget.
- Several agencies and other
units assigned the task of controlling the payment of investment capital from
the state budget for some specific projects as decided by the Prime Minister.
- The commercial banking
institutions are the service banks for the projects funded with official
development assistance (ODA).
Part II
SPECIFIC PROVISIONS
A.
ALLOCATION, DISTRIBUTION VERIFICATION OF INVESTMENT CAPITAL
Article 4.
Conditions and rules of allocation
1. The investment projects are
allocated investment capital plan from the state budget every year when having
the following sufficient conditions:
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- For the projects to implement
investment: it must have the decision to invest from the time before October 31
of the preceding year of the plan year. Time and funds allocated to implement
the projects of group B not exceeding five years, the projects of group C not
exceeding three years.
2. For investment capital under the
central management: After being assigned the annual budget estimation by the
Prime Minister, the Ministries allocate the investment capital plan for each
project under management scope had sufficient conditions specified to ensure
consistency with the targets assigned on the total capital level; structure of
domestic capital, foreign capital, economic branch structure; capital level of
important projects of the state, project of group A and in accordance with
National Assembly’s Resolution, directive of the Government on the
administration of planning of socio- economic development and estimation of the
annual state budget.
3. For the capital investment
under the local management: The People's Committees at all levels make the plan
of allocating investment capital submitting to People's Councils at the same
level for decision. According to the Resolution of the People's Councils,
People's Committees allocate and decide to assign investment capital plan for
each project under management scope that are sufficient prescribed conditions,
to ensure compatibility with the target assigned on the total investment;
structure of domestic capital, foreign capital, economic branch structure;
capital of the important projects of the State and in accordance with the National
Assembly’s Resolution and directive of the Government on administering plan of
socio - economic development and annual state budget estimation. Particularly
for the projects invested by the funds retained by the National Assembly's
Resolutions and decisions of the Prime Minister (if any) and additional capital
targeted from the central budget to local budgets and required to comply with
the provisions on the investment objects and the use target of each investment
capital source.
- Departments of Finance are
responsible for coordinating with the Departments of Planning and Investment to
expect the allocation of investment capital for each project managed by the
provinces before reporting to the provincial People's Committees for decision.
- Departments of Finance and
Planning of districts are responsible for coordinating with the district
functional authorities to advise the district People's Committees to allocate
investment capital for each project managed by the district.
4. Ministries and People's
Committees at all levels allocate in details of development investment capital
for each project under the code of investment projects and economic sector
(types, terms) in Annex 02 issued together with Decision No.33/2008/QD-BTC
dated 2/6/2008 of the Minister of Finance on the system of state budget catalog
and its amendments and supplements (if any).
5. Principles for allocating
capital to the projects in the plan of year
- To ensure the conditions of
the project at point 1 and the provisions at point 2 and point 3 of Article 4
of this Circular.
- To arrange the concentration
of capital for the projects under the direction of National Assembly and the
Government of the operating plan of social - economic development and state
budget estimation; allocate sufficient funds to pay for the projects put in the
use and approved the investment capital settlement of completed projects but be
short of capital; allocate capital to pay for the audit costs, verification and
settlement approval of projects completed but not been yet paid due to the
settlement has not been approved.
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6. The allocation and assignment
of budget estimation for the projects must be completed before December 31 of
last year.
(Form of allocation of
investment capital plan in accordance with Annex 01 attached).
7. After the allocation of
investment plans
- The Ministries send plans of
investment capital to the Ministry of Finance and State Treasury (central).
State Treasury transfers capital plans of the projects (with details by chapter
code, code of investment projects and economic sector (types, terms)) of the
Ministries to the local State Treasury as a basis for control, payment of
capital;
- People’s Committees of
provinces send investment capital plan to the Ministry of Finance, and the
departments of Finance and State Treasury (province) to monitor and for use as
a basis for control, payment of capital;
- District People's Committees
send investment capital plan to the Departments of Finance, departments of
Finance, Planning, and State Treasury (district) to monitor and for use as a
basis for control, payment of capital.
- Simultaneously with sending of
the plan for the above agencies, ministries and People's Committees at all
levels assign plan targets for investors to make.
Article 5.
Verification of the allocation of investment capital
1. For the projects managed by
the Ministries:
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1.2. Ministry of Finance shall
give appraisal opinion of allocation and send to the ministries within 5
working days after receiving the plan of investment capital allocation of the
ministries. If there is a project allocated not in compliance with regulations,
the Ministry of Finance gives opinion for the State Treasury to stop payment,
if payment is made, the funds paid for the project must be recovered. The
Ministries are responsible for directing the investors of the projects
allocated not in compliance with regulations to reimburse the state budget the
funds which have been paid and take responsibility for all consequences caused
due to the allocation not in compliance with regulations.
2. For the projects managed by
the provinces and districts:
In the process of participation
with the concerned units of the plan of annual investment capital, Departments
of Finance, departments of Finance and Planning also implement the verification
tasks of the plan of investment capital allocation before the agencies submit
to the provincial-level, district-level People’s Committees for decision. Based
on the decision on investment capital plans of the provincial-level,
district-level People's Committees, State Treasuries shall control the payment
as stipulated. Where there is project not enough investment procedures, State
Treasury shall not pay and notify the Department of Finance, department of
Finance and Planning for submitting to the provincial-level, district-level
People's Committees for handling.
3. The documents accompanying
the plan of investment capital allocation for the allocation verification
includes:
- For the projects to prepare
the investment, it needs just one of the following documents:
+ The decision of the competent
authorities for permission to prepare the investment;
+ The written approval of cost
estimates for the preparation of investment;
+ The decision to allocate the
plan targets of the competent authorities.
- For the implementation of
investment projects: the Decision of project investment (or approval decision
of economic - technical reports for the projects only required to make economic
- technical report) of the competent authorities, the decision to adjust the
project (if any).
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1. Principle:
- Periodically, the ministries
and localities review progress of implementation and investment objectives of
the projects in year in order to adjust the investment capital plans under the authority
or submit to the Prime Minister for adjusting the plan of investment capital,
transfer capital from the projects that are not able to make into the projects
implemented beyond their schedule, owed volume, the projects are likely fulfill
beyond the plan in year.
- Before submitting the plan of
adjusting the investment capital of each project to the Ministry of Finance,
Ministry of Planning and Investment (for projects of the central budget), to
the financial agencies, the agencies of Planning and Investment (for the
projects of the local budgets), the ministries and localities direct the
investors to close the time of payment and work with the State Treasury to
confirm the number of fund of annual plan paid for the project, confirm the
remaining fund due to not practicable, to ensure the project plan is not lower
than the fund that state treasury has paid after the adjustment. The ministries
and localities are responsible for the disbursement data and number of
adjustment capital plan.
- Where, after adjustment, but
fund is also surplus compared to the assigned plan, the surplus fund is
adjusted for other units as decided by the competent authorities.
2. Ministries and provinces
shall adjust the plan of investment capital, sending the same level financial
agency and the State Treasury as a basis for payment. The time limit for
adjustment of annual investment capital plans is not later than December 25 of
plan year. The verification of the investment capital allocation adjustment is
made as Article 5 of the Circular.
(Forms of the investment capital
allocation adjustment in Annex 02 attached)
B. PAYMENTS
OF INVESTMENT CAPITAL
Article 7.
Opening of account
1. For domestic capital:
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State Treasury shall guide
investors to open accounts for the payment of funds.
2. For foreign-owned capital:
Investors may open accounts at
the service banks or at the State Treasury under the guidance of the Ministry
of Finance.
Article 8.
Basic documents of the project
To serve the management and
control of payment of investment capital, the investor must send to the state
treasury where opened the payment account the basic documents of the project
(these documents are the originals or copies stamped true copy of the investor,
to be sent once until the end of the investment project, except for the case
required to add, adjust), including:
1. For the project to be
prepared investment:
- Cost estimates for the
preparation of investment approved.
- The written approval of the
results of contractor selection in accordance with provisions of the Bidding
Law;
- The contract between the
investor and the contractor.
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2.1. For projects of domestic
capital:
- Project of work construction
investment (or economic - technical reports for the projects only required to
make economic-technical report) and investment decisions of the competent
authority, the decision to adjust the project (if any);
- The written approval of the
results of contractor selection in accordance with the provisions of the
Bidding Law (including bidding, bidding appointment, direct procurement,
competitive offers, self-making and selection of contractors in the special
case, selection of architectural design consultancy contractors of construction
works);
- The contract between the
investor and the contractor and the documents attached to the contract in
accordance with the law regulations (unless the documents with technical
nature);
- Estimation and estimation
approval decision of the competent authorities for each work, work items, works
in case of bidding appointment or self-making and the works done without
contract (except for projects only required to make economic and technical
reports).
2.2. For ODA projects: Apart
from the documents as prescribed above, it must have:
- The Vietnamese translation
signed and sealed by investors: international agreements on ODA signed between
Vietnam and donors and documents relating to the other payments (if any).
Separately, contracts between investors and contractors must be written in
Vietnamese or the Vietnamese translation, signed and sealed by the investor
(the regulations on the conditions and terms of payment and the contents
directly related to the payment of the contract).
Investors shall take
responsibility before law for the truthfulness and accuracy of the contents of
the Vietnamese translation.
- Advance payment guarantee (if
any) as specified by the contract (including the project of domestic capital,
but constructed by the foreign contractors).
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4. For the preparation of the
project implementation but the capital allocation in the investment
implementation plan:
- Project of work construction
investment (or economic-technical reports for the project required only to make
economic-technical report) and investment decisions of the competent
authorities, the decisions to adjust the project (if any);
- Cost estimation for the
preparation implementing the project approved;
Particularly, the premises
clearance must be accompanied by plans for premises clearance approved by the
competent authorities;
- A written selection of
contractor in accordance with provisions of the Bidding Law;
- The contract between the
investor and the contractor and the documents attached to the contract in
accordance with the law regulations (unless the documents with technical
nature).
5. For the case of self-making:
- Project of work construction
investment (or economic-technical reports for the project required only to make
economic-technical report) and investment decisions of the competent
authorities, the decisions to adjust the project (if any);
- Estimation and estimation
approval decision of the competent authorities for each work, work items, works
(except for project only required to make economic-technical report).
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- A written work assignment or
internal contract;
Article 9.
Payment of investment capital
State finances the investors so
that the investors pay to the contractor under the contract or pay for the
works of the project implemented not under a contract, including:
- Advance payment;
- Payment for completed volumes.
Article 10.
Advance payment
The advance payment of capital
of the investor to the contractor is only for works necessary to make advance
payment and it must be clearly defined object, contents, and specific works in
the contract. Advance capital, time of advance payment and the recovery of the
advance payment must comply with state regulations for each type of specific
contract as follows:
1. The level of advance capital:
1.1. For construction contracts:
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- Contracts valued at from 10
billion dong to 50 billion dong, the minimum advance payment is equal to 15% of
contract value;
- A contract valued over 50
billion dong; the minimum advance payment is equal to 10% of contract value.
1.2. For the contracts to
provide technology equipment, EPC contracts, turnkey contracts and other types
of construction contracts: the minimum advance payment is equal to 10% of
contract value.
1.3. For consultancy contracts:
Advance payment level at least
equal to 25% of contract value.
1.4. The maximum advance payment
level of the types of above contracts is 50% of contract value. In special
cases, the advance payment with higher levels must be permitted by person who
decides the investment.
1.5. For the premise clearance:
The advance capital level is
based on the progress of implementation in the premises clearance plan.
Ministries and People's Committees at all levels must allocate sufficient funds
for the premises clearance.
1.6. Apart from maximum capital
level under the contract mentioned above, for some components, semi-products in
the construction of great value must be produced in advance to ensure the
progress of construction and a number of materials must be reserved by season,
advance capital level by necessary needs are agreed by the investor and the
contractor.
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1.8. The advance payment of
capital is made after the contract takes effect; in case investor and the
contractor agreed the advance payment guarantee in the contract, the contractor
must have guarantee for the advance payment.
2. Recovery of advance capital:
2.1. Advance capital are
recovered through the times of payment for the completed volume of the
contract, it starts to recover from the first payment and finished when the
value of payment for completed volume reached 80% of the contract value.
Recovery level of each time agreed by the investors and the contractor and
specified in the contract.
2.2. For the premises clearance:
- For the compensation and
assistance: after payment to the beneficiary, the investor gathers documents
and conducts procedures for payment and recovery of advance payment within at
least 30 working days from date of payment to the beneficiary.
- For the housing purchase of
resettlement and other premises clearance: the advance capital is recovered in
each payment period for completed volume and fully recovered when work of
premises clearance is done.
3. Investors are responsible for
together with contractor calculating the reasonable advance payment, management
of the use of advance capital of right purposes, the right object, and
effectiveness and for repaying the sufficient capital already advance paid
according to regulations.
In case advance capital has not
yet recovered but not used, if it is more than 6 months as specified in the
contract that a volume of works must be made but the contractor has not
implemented them due to objective or subjective cause or after the advance
capital is done but the contractor used it for the wrong purposes, investor is
responsible for together with the State Treasury recovering to repay the
advance capital to the state budget. Where the end of year plan that the
advance capital has not been fully recovered due to the contract unpaid to
reach a prescribed percentage shall continue to recover in next year's plan and
not deducted from the investment capital payment plan in the next year.
4. Dossier of payment for
advance payment:
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- Written request for payment of
investment capital;
- Documents of transfer;
- Guarantee for the advance
payment amount of the contractor (if owner and the contractor agreed with an
advance payment guarantee in the contract), investors sent the State Treasury a
copy stamped true copy of the investor.
5. The State funds to the
investor for paying in advance in the plan year not later than December 31
(except for advance payment to carry out premises clearance, it shall be
performed to the end of January 31 of next year). Investors may be paid in
advance a lump sum or many times for a contract based on the demand for payment
of advance capital but not exceeding the advance capital level in accordance
with the above provisions; in case the capital plan is arranged insufficient
advance capital, the investor may be advanced paid further in next year's plan.
Article 11.
Payment for completed volumes
1. For the works that has been
done through the construction contract:
The contract settlement must
conform to the type of contract, contract price and the terms of the contract.
The number of payments, payment periods, payment time, payment terms, payment
records, and payment conditions must be clearly stated in the contract.
1.1. For the lump sum contracts:
Payment is based on a percentage
of the contract price or price of works, work items, the workload corresponding
to the payment periods stated in the contract.
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Payment is based on completed
actual volume (including the volume of increase or decrease which is approved
by competent authorities, if any) tested and the unit price in the contract.
1.3. For the contracts under
adjustment unit price:
Payment is based on completed
actual volume (including the volume of increase or decrease which is approved
by competent authorities, if any) tested and unit price which has been adjusted
by drift of prices according to the agreement in the contract.
1.4. For the contracts over
time:
- The cost of experts is
determined on the basis of salaries for experts and concerned costs agreed in
the contract by the parties multiplied with the actual working time tested
(monthly, weekly, daily, and hours).
- Expenses out of remuneration
for experts are paid by the method specified in the contract.
1.5. For the contracts under the
percentage (%):
Payment is done by ratio (%) of
the contract price. Rate (%) for the times of payment is agreed by the parties
in the contract. When the contractor has fulfilled all its obligations under the
contract, the investor makes payment to the contractor the amount in percentage
(%) of value of the work or the value of work volume which has been done
defined in contract.
1.6. For the contracts combined
all types of prices:
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1.7. For the workloads arising
out of contract:
The payment for the arisen
volume (out of the contract) which has not got the unit price in the contract,
shall follow the additional terms of the contract which the parties had agreed
before the implementation and must conform to the provisions of relevant
legislation. Where supplementing the arisen works, investor and contractor must
sign annexes according the following principles:
a) Where the volume of arisen work is more than 20% of the corresponding work
volume stated in the contract or arisen volume which has not got the unit price
in the contract shall be paid on the basis of mutually agreed determining new
price unit under the principles agreed in the contract on unit price for the
volume arisen;
b) If the volume of arisen work
is less than or equal to 20% of the corresponding work volume stated in the
contract, shall apply unit price in the contract, including unit price has been
adjusted by agreement of the contract (if any) for payment;
c) For contracts under fixed unit price and the contracts over time, when the
price of fuel, materials and equipment applied measures to stabilize prices by
the State in accordance with provisions of the Ordinance on price of irregular
fluctuations or when the State has a change on policy of taxes, wages directly
affecting the contract price shall be paid on the basis of unit price
adjustment if it is permitted of the level to decide the investment and the
parties have agreed in the contract;
d) For the contracts under the
unit price of adjustment, the unit price in the contract is adjusted for the
workload that at the time of signing the contract, the principal and the
contractor commit to adjust the unit price due to the drift of prices happens
after a certain period of time from the effective date of the contract.
e) For the lump sum contracts
and contracts under ratio (%): if there is any reasonable arisen works outside
of the signed contract (for construction contract, it is the workload located
outside of work required to perform as designed; for consulting contract, it is
the volume outside of the consulting tasks required to perform). In this case,
when adjusting the volume without changing the investment objectives or without
exceeding the total approved investments, the investor and contractor
calculate, agree and sign contract annexes; if it exceeds the total approved
investment, it must be reviewed and decided by persons who are competent to
decide the investment; if there is no agreement, the volume of arisen work
would be as the new bidding package, the selection of contractors to carry out
this package is under current regulations;
1.8. Payment dossiers:
When completed volume is tested
for acceptance by the payment period and payment terms in the contract, the
investor makes dossier of requesting for payment and send to the State
Treasury, including:
- The written determination of
value of workload completed under the contract requesting for payment certified
by the principal representative and representative of consultant (if any) and
representative of the contractor (Annex 03.a attached).
When there is a work volume
arisen out of contract, the investor sends a sheet of the value of the arisen
work volume (if any) outside the signed contract requesting for payment
certified by the principal representative and representative of consultant (if
any) and representative of the contractor (Annex 04 attached).
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- Transfer vouchers issued in
accordance with provisions of accounting voucher system of the Ministry of
Finance.
2. For the works are done not
through the construction contract:
- For the works of the project
which are done not through the construction contract (as some project
management works conducted directly by the investor, the cases of
self-making,...), the payment is implemented based on the completed workload
list and approved estimation consistent with the nature of each type of work.
Payment dossier includes: list of the completed workload and approved
estimation for each job; written request for payment of investment capital or
advance payment (if any) and transfer vouchers.
- For compensation costs,
assistance compensation and resettlement, payment dossier includes: list of
certification of compensation volume, premises clearance has been made (Annex
03.b attached) contract and the records of housing handing over (in case of
housing purchase for immigration of premise clearance). Separately, costs for
the organization of the compensation for premises clearance must have approved
estimation; the written request for payment of investment capital or advance
payment (if any) and transfer vouchers.
For the compensation, assistance compensation, and resettlement, it must build
the works (including the housing construction of immigration of premises
clearance): the advance payment, payment is made as for the projects or work
construction bidding packages.
Article 12.
Principles of payment control of State Treasury
1. On the basis of the dossier
requesting to be paid by investor, State Treasury based on the payment terms
stipulated in the contract (number of payments, payment periods, payment time
and the payment conditions) and the value of each time of payment to make
payment to the investor. Investor is responsible for the accuracy and legality
of implementation volume, norms, unit prices, and estimation of the types of
works, quality of work; State Treasury is not responsible for this problem.
State Treasury based on the dossier of payment and make payment under the
contract.
2. State Treasury shall control
the payment under the principle of "pay first, control later" for
each time of payment and of "control first, pay later" for final
payment of the contract. Based on this principle, State Treasury guides
specifically control method of payment in the state treasury system; make sure
to create favorable conditions for investors, contractors and in accordance
with regulations of the State.
3. Within 07 working days in
case of “control first, pay later "and in 03 working days in case of
"pay first, control later" since received full payment dossiers under
the provisions of investor, based on the contract (or the approved estimation
for the works done without a contract) and the amount that the investor
requests for payment, State Treasury controls, grant capital to pay for the
projects and recover advance capital as prescribed.
4. Year capital plan of the
project is used only for payment for the completed volume which is tested for
acceptance to December 31 of the plan year; payment period for the completed
volume till the end of January 31 of next year (including payments to recover
advance paid capital), except for projects permitted delaying the
implementation and payment by competent authorities.
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6. Amount to be paid for each
job, work item, work which is not exceeded the approved estimation or price of
bidding package; total payment for the project must not exceed the total
approved investment. Amount to be paid for the project in year (including
advance payments and payments for completed volumes) must not exceed the annual
capital plan already approved for the project. As for ODA projects, the advance
payment, and payment for completed volumes is not limited by the annual
financial plan of the project but not exceeding the general financial plan of
the whole project.
7. For some important special
projects required having the mechanism of advance payment, payment of other
capital with those specified above, after consulting the competent authorities,
the Ministry of Finance will have its own guidelines.
Article 13.
The management, payment, recovery, and settlement of advance capital of budget
estimation of next year for the projects are implemented as follows
1. The advance payment of budget
estimation of next year is done in accordance with provisions of clause 3,
Article 57 of the State Budget Law No.01/2002/QH11 on 16/12/2002 and Article 61
of Decree No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and
guiding the implementation of the Law on State Budget and Circular No.
59/TT-BTC dated 23/6/2003 of the Ministry of Finance guiding the implementation
of Decree No.60/2003/ND- CP dated 06/6/2003.
2. After the project is
permitted the advance payment by the competent authority, the ministries,
branches, and localities allocate the right list which has been assigned. The
Ministry of Finance notifies the ministries, branches and localities on the
list, the total advance payment level, advance capital source, the advance
year, and recovery, and send to the State Treasury to pay for the project.
Where the ministries, branches, and localities allocate the wrong list and the
advance capital level as notified by the Ministry of Finance, the State
Treasury stops the payment and report to the Ministry of Finance for
consideration and handling.
3. Term of payment: is
implemented as the payment term for investment capital in the year plan. Other
special cases shall be decided by the Prime Minister. Expiry of payment term,
State Treasury makes procedures for cancellation of the unused advance capital.
4. Recovery of capital: the
ministries, branches, and localities are responsible for arrangement of capital
plan for the project in the next year budget estimation to repay the advance capital;
when the allocation appraisal of investment capital in the annual plan is made.
For the central budget capital, the Ministry of Finance notifies recovery of
advance capital, maximum number of recovery equal to capital level advanced,
unless the cases are permitted by Prime Minister. Where the Ministries does not
allocate or allocate insufficient funds of recovery under the regulations, the
Ministry of Finance recovers advance capital by subtracting the estimation of
the investment expense assigned and sends written notice thereof to the
Ministry to coordinate implementation. For local budget capital and additional
funds with target from the higher-level budget for the lower-level budget, in
case People's Committees of all levels do not allocate or allocate insufficient
funds of recovery under the regulations, local State Treasury notifies the
Department of Finance, Department of Finance and Planning to report to the
People's Committees of all levels for recovery arrangement of the advanced
capital in accordance with provisions.
5. Capital settlement:
settlement term of advance capital by the time limit is arranged for recovery.
Where a project is recovered advance capital by period of several years, the
recovered capital of a certain year plan shall be settled in the budget year of
such year, the amount paid but not yet arranged to recover shall be transferred
to the next year for settlement in accordance with the plan of capital
recovery.
Article 14.
Regulations on prolonging of the time of implementation and payment of
investment funds for basic construction (including investment capital of basic
construction under annual plan and advance capital for budget estimation of
next year)
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2. The consideration of
prolonged capital transfer of the projects implemented as follows:
After the expiry of the annual
capital payment term in accordance with provisions (on January 31 of next
year), based on the performance and payment of capital of the basic
construction investment projects, at the request of investors and the projects
of those mentioned in point 1.14 above, the governing agency synthesizes and
sends a written request accompanied by certification of the State Treasury
where the project was opened account on the number of capital paid till the end
of January 31 of next year (Annex No.06 issued with this Circular) to the
Ministry of Finance (for projects of the central budget) and Chairmen of
People's Committees (for projects of the local budget).
3. The time to prolong
performance and payment: not more than a year after the plan year; other cases
shall be decided by the Prime Minister.
4. Time to consider for
prolonged transfer:
- A written request for
prolonging of the governing agency shall be submitted before February 15 each
year, which should clearly be stated the project’s name, year capital plan,
capital paid till the end of January 31 of next year, amount proposed to
prolong the time of performance and payment, prolonged time, the reasons for
prolonging.
- Based on the written request
of the governing agency, the Minister of Finance (for projects of the central
budget) and Chairmen of People's Committees (for projects of the local budget)
decide the list and duration of investment projects be prolonged.
- The decision of the list and
duration of projects to be permitted to prolong shall end before March 15 each
year.
End of March 15 of next year,
the cases which have no written acceptance of the competent authority to permit
the prolonging of performing plan to continue payment into the next year
budget, the remaining amount shall be canceled.
C. MANAGEMENT
OF INVESTMENT CAPITAL PAYMENT FOR THE SPECIFIC PROJECTS
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1. Type of project of state
secret as stipulated in Article 2 of Decree No.71/2005/ND-CP dated 06/6/2005 of
Government on the management of specific projects construction investment.
The management of construction
investment of state secret projects shall comply with Decree No.71/2005/ND-CP
dated 06/6/2005 of Government on the management of specific projects
construction investment.
The allocation and verification
of investment capital allocation; control, payment and settlement of investment
capital of the state secret projects shall comply with regulations as for
investment capital from the state budget. Particularly for projects of state
secrets managed by the Ministry of Public Security and Ministry of Defense,
Ministry of Finance shall transfer funds directly to the Ministry of Public
Security and Ministry of Defense to take over, manage payment and settlement of
investment capital for the projects.
2. Allocation and verification
of investment capital allocation:
- Allocation and verification of
investment capital allocation comply with regulations as for investment capital
from the state budget, which clearly define the list and capital of the
projects of state secrets.
- For the projects of state
secrets managed by the Ministry of Public Security and Ministry of Defense,
Ministry of Finance shall verify the allocation and send to the Ministry of
Public Security and Ministry of Defense for management, control, and capital
payments for the projects.
3. Transfer of capital and
payment of capital:
- The payment of investment
capital is made in accordance with provision as for investment capital from the
state budget.
- Ministry of Public Security,
Ministry of Defense open deposit accounts at the Exchange Department - State
Treasury to receive funds transferred by the Finance Ministry to pay for
projects on state secrets managed by the Ministry of Public Security and
Ministry of Defense; based on the annual capital plan and implementation
schedule of the project, the Ministry of Finance transfers funds to the
Ministry of Public Security, Ministry of Defense in the form of transfer
orders. The amount of capital transferred each time is based on the report of
performance schedule of the projects and written requests for funds transfer of
the Ministry of Public Security, Ministry of Defense. After January 31 of next
year, the balance on deposit accounts shall return to the state budget.
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- For state secret projects
managed by the ministries, other branches and provinces, State Treasury only
receives vouchers of capital withdrawal and money transfer upon requests of
investors without controlling on the contents. Investors are solely responsible
for the control of the content of payment.
- End of plan year, the Ministry
of Public Security, Ministry of Defense reports on the implementation of the
plan, the situation of receipt and use of capital; certification of capital
paid in the year, the accumulation of amount paid from commencement till the
end of the State budget year for each project; comment on the implementation of
investment plans, execution of policies on finance.
Article 16.
Construction works under order of emergency
1. Type of construction works
under an emergency order under the provisions in Article 2 of Decree No.71/2005/ND-CP
dated 06/6/2005 of Government on the management of specific projects
construction investment.
The management of projects
construction investment under emergency orders complies with Decree
No.71/2005/ND-CP dated 06/6/2005 of Government on the management of specific
projects construction investment.
2. Capital payment:
2.1 Payment in advance: advance
capital level of advance and recovery of advance capital complies with provisions
as for investment capital from the state budget. Dossier for advance capital
payments includes:
- Decision to construct
emergency projects of a competent person;
- Written request for payment of
investment capital;
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- Guarantee for the advance
capital of the contractor (if investor and the contractor agreed advance
capital guarantee in the contract);
2.2 Payment for completed
volumes: to comply with regulations as for investment capital from the state
budget.
Article 17.
Temporary works
1. Type of temporary work under
the provisions of Article 2 of Decree No.71/2005/ND-CP dated 06/6/2005 of
Government on the management of specific works construction investment.
2. Capital payment:
The management of the advance
payment, payment of capital for the temporary works is done under the
provisions as for the investment capital from state budget and is supplemented
as follows:
In case for the complex,
large-scale works that cost for building temporary house at site for staying
and administering construction made the estimation shall control the payment
according to the estimation approved; apart from the records and documents of
the projects, payment dossier includes: approval decision together with the
approved estimation, the determination table of value of completed workload,
the written request for payment of investment capital, transfer vouchers.
Where the costs of sheds,
houses, and operators of construction on the site calculated by ratio % in the
construction contract shall be paid at the rate prescribed and payment under
the contract is not made in accordance above provision.
D.
MANAGEMENT, PAYMENT OF ADMINISTRATIVE FUND WITH NATURE OF INVESTMENT
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Administrative fund with nature
of investment in the state budget estimation of the agencies, administrative
units are only used for the cases of investment in renovation and expansion and
upgrading of existing material facilities (including the new construction of
work items in the existing facilities of the agencies, administrative units).
Not to arrange administrative funds for new investment projects.
Article 19.
Planning, allocation and verification of capital allocation
Planning, allocation,
verification of capital allocation is made in accordance with provisions of
the Law on State Budget and the Finance Ministry's guidelines for
administrative funds.
Article 20.
Advance payment, payment of capital
1. Basic documents:
- Projects with capital level
from 01 billion dong or more, basic documents are as for investment projects
with capital for development investment.
- For projects with capital
level of less than 01 billion dong, basic documents include:
+ Economic-technical report and
decision to approve the economic-technical report or estimation and approval
decision of the design-estimation (not required for approval before the October
31 preceding the plan year);
+ A written selection of
contractor in accordance with provisions of the Bidding Law;
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2. Advance payment of capital:
- For projects with total
capital level from 01 billion dong or more, advance capital and advance capital
recovery is implemented as for investment projects with capital for investment
and development.
- For projects with capital
level of less than 01 billion dong, advance capital level at least equal to 30%
of the contract value or the approved estimation. Advance capital are gradually
recovered in each payment period for completed volumes and recovered fully when
the payment reached 80% of the contract value or the approved estimation.
- Dossier of capital advance
payment includes: Written request for payment of investment capital, transfer
vouchers, advance payment guarantee of the contractor (if investor and the contractor
agreed advance payment guarantee in the contract).
- The management of the capital
advance payment is made under the provisions of Article 10 above.
3. Payment of capital:
- For projects with total capital
level from 01 billion dong or more, control, capital payments is made under the
provisions as for the investment projects from the state budget.
- For projects with total
capital level of less than 01 billion dong, control, capital payments is made
under the guidance of the Ministry of Finance on the management, allocation,
and payment of State budget expenditures through the State Treasury.
4. Regime of report, settlement,
and inspection.
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E. REGIME OF
REPORT, SETTLEMENT AND INSPECTION
Article 21.
Report
1. For the investors, the
Ministries and the provinces: implement the regime of report as stipulated in
Decision No.52/2007/QD-TTg 16/4/2007 by the Prime Minister on the regime of reporting
implementation of investment capital plans of the State, Circular
No.05/2007/TT-BKH on 09/8/2007 of the Ministry of Planning and Investment on
issuing the report forms and instructions for the implementation of Decision
No.52/2007/QD-TTg 16/04/2007, Decision No.803/2007/QD-BKH on 07/30/2007 of the
Ministry of Planning and Investment on the issuance of reporting the
performance of ODA project programs.
2. For the state treasury:
- To perform report regime as
prescribed by the Ministry of Finance.
- End of the year of plan, State Treasury synthesizes investment capital
payment data and report to the financial agency at the same level in accordance
with provisions on the settlement of the state budget.
- End of year of plan, State
Treasury confirms the number of payment during the year; accumulate number of
payment from commencement till the end of state budget year from for each
project made by the investor.
Article 22.
Settlement of investment capital
The settlement of annual
investment capital and settlement of investment capital when the projects are
completed is implemented under the guidance of the Ministry of Finance on the
mode of investment capital settlement.
Where settlement has been
approved, if the amount settled is lower than the amount paid for the project,
the investor is responsible for the recovery from the contractor to reimburse
the State the surplus paid capital; if the amount settled is higher than the
amount paid, investor is responsible for paying further or arranging capital for
the next year plan to pay to the contractor.
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The Ministries, the Provincial
People's Committees, the Financial agencies and State Treasury inspect
regularly or irregularly the investors and contractors participating in the
project on the use of advance funds, payment funds for completed volumes and
the execution of policies, regime of investment, finance and development of the
State.
The financial agencies at all
levels inspect regularly or irregularly the State Treasury on the implementation
of mode of payment of investment capital.
F.
RESPONSIBILITIES AND POWERS OF THE CONCERNED AGENCIES
Article 24.
For the investors
1. To perform the functions and
tasks assigned under the regulations. To receive and use funds for proper
purposes, right objects, saving and effective. Strictly observe the provisions
of law on the management of finance, investment, and development.
2. To conduct the acceptance
test of volume, make payment dossier and payment requests for the contractor
under the time prescribed of the contract.
3. Investors allocate sufficient
funds in the annual plan to purchase construction project insurance as
prescribed.
4. Take responsibility for the
accuracy and legality of implemented volumes, norms, unit prices and estimation
of the types of works, work quality and value of payment request; to ensure the
accuracy and truthfulness and lawfulness of data and documents in the dossier
submitted to the State Treasury and functional agencies of the State.
5. Promptly and fully report as
prescribed to the agency to decide the investment and the concerned state
agencies; to provide sufficient records and documents, the situation according
to provisions to the State Treasury and the financial agency to serve the
management and payment of funds; and subject to inspection of the financial
agency and the agency to decide the investment on the use of investment capital
and compliance of policies, the financial regime of investment, development of
the State.
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7. Perform accounting of
investor; settle investment capital according to the current regulations. At
the end of the plan year, make compare table of annual capital payment data and
send to the State Treasury where the investor transacts to confirm (the form in
Annex 06).
8. Be required to pay capital if
they meet the conditions and require the State Treasury to reply and explain
the contents that are not appropriate in payment of capital.
Article 25.
For the ministries and People's Committees of provinces and districts
1. To guide, inspect and urge the
investors under the management to implement the investment plans, receive and
use the investment capital for the right purposes, right regime of the State.
2. Within the scope of assigned
authority, be responsible before the government and the state law of its
decisions.
Article 26.
For the financial agencies at all levels
1. Ensure sufficient funds in
accordance with provisions of the Ministry of Finance for the State Treasury to
pay for the projects.
2. Implement provisions on
report and settlement of investment capital.
3. Coordinate with the
functional agencies to guide and inspect the investors, the State Treasury, the
contractors in the implementation of the project on the compliance of regime,
financial policy of investment and development, the management, use of
investment capital, investment capital payment in order to have the processing
solutions of the violations; issue the decision to withdraw the account, the
contents of wrong spending of the State regime.
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Article 27.
For the State Treasury
1. Guide the investors to open
accounts to be paid investment capital.
2. Control, pay capital promptly
and fully to the project if they meet the conditions and time as specified.
3. Issue the process of paying
investment capital and administrative fund with nature of investment for the
uniform implementation in the State Treasury system. Organize the control and
payment of capital in accordance with provisions on professional skill process;
pay timely, sufficiently, and conveniently to the investors while ensuring
simple administrative procedures and strict management of state capital.
4. It required having clear
ideas in writing to send to the investor for the payment reduction or payment
refusal; answering the questions of the investors in the capital payment.
5. State Treasury controls
payment only on the basis of documents submitted by the investor and according
to the principle of payment provided, not taking responsibility for the
accuracy of the volume, the norms, unit prices, quality of work. When detecting
the decision of the competent authorities contrary to the current regulations,
it must make a written request for review and state clearly recommendations. If
the specified time is over but having no reply, it has the right to settle
following its own proposal; or if the reply is unsatisfactory, it is resolved
in accordance with the opinion of the competent authorities, and it must report
to the higher competent authorities and the financial agencies for review and
handling.
6. Frequently urge the
investors, project management Units to comply with regulations on the advance
payment and withdrawal of advance funds, and coordinate with the investors to
inspect the advanced capital to recover the outstanding amounts not used or
used improperly.
7. Urge the investors to pay off
debts after the project is finalized and its account is settled.
8. Implement the regime of
report information and settlement of investment capital use and administrative
fund of investment nature as prescribed.
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10. Periodically and irregularly
inspect the investors on the implementation of project, the observance of the
regime, policy of finance, investment and development, the management and use
of investment capital; to be suspended payment of capital or recovery of funds
that investors used for improper purposes, the wrong objects or contrary to the
regime of financial management of the State, and report to the Ministry of
Finance for handling.
11. Not to participate in the
Councils of acceptance test in the works and projects.
12. End of the plan year,
confirm number of payment during the year, accumulate amounts of payment from the
commencement to the end of the state budget year for each project, or confirm
the amount of capital paid by the management requirements (forms under Annex
06).
13. Take responsibility before
the Minister of Finance and the laws of the State of the receipt and payment of
investment capital and administrative fund of investment nature of the state
budget capital.
Part III
IMPLEMENTING PROVISIONS
Article 28.
Transitional settlement
1. The issues related to the
advance payment rate of capital, advance capital recovery comply with
transition settlement specified in clause 1, Article 52 of Decree
No.48/2010/ND-CP dated 07/05/2010 of the Government on contracts in the
construction activity. Issues on the advance payment will be specified in the
contract, the State Treasury to make payments in accordance with the terms of
advance payment, payment in the contracts.
2. Particularly the issue of
payment stipulated by objects as contract and documents, records of payment in
accordance with Decree No.48/2010/ND-CP dated 05/07/2010 of Government on
contracts in construction activity and other issues of amendment and
supplementation are made uniformly for all projects from the effective date of
this Circular to ensure consistency in the control of the investment capital
payment of the state treasury.
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1. This Circular takes effect
from August 05, 2011, replaces the Finance Ministry's Circulars No.
27/2007/TT-BTC dated 03/4/2007; No.130/2007/TT-BTC dated 02/11/2007;
No.88/2009/TT-BTC dated 29/04/2009; No.209/2009/TT-BTC dated 05/11/2009 guiding
the management and settlement of investment capital and business capital with
investment nature of the state budget.
2. During the implementation, if any difficulties arise, the units promptly
report to the Ministry of Finance to study for amendment and supplement
properly./.
FOR
MINISTER
DEPUTY MINISTER
Pham Sy Danh
SYSTEM
OF FORMS ISSUED TOGETHER WITH CIRCULAR STIPULATING
MANAGEMENT AND PAYMENT OF INVESTMENT CAPITAL
No.
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Names
of Annexes
1
Annex 01
Plan of development and
Investment of capital under the state plan in …
2
Annex 02
Adjustment plans of
development, investment of capital under the State plan in …
3
Annex 03.a
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Annex 03.b
The list determining the
workload of clearance made.
4
Annex 04
Table determining value of the
workload arisen out of contract requesting payment.
5
Annex 05
Written request for payment of
investment capital.
6
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Data compare table of payment
of investment capital in...