Chương 2 Luật ngân sách Nhà nước 1996: Nhiệm vụ, quyền hạn của quốc hội, chủ tịch nước, chính phủ, các cơ quan khác của nhà nước và trách nhiệm, nghĩa vụ của tổ chức, cá nhân về ngân sách nhà nước

Chapter II

TASKS AND POWERS OF THE NATIONAL ASSEMBLY, THE STATE PRESIDENT, THE GOVERNMENT AND OTHER STATE AGENCIES, AND RESPONSIBILITIES AND OBLIGATIONSOF ORGANIZATIONS AND INDIVIDUALS REGARDING THE STATE BUDGET

Article 15.- Tasks and powers of the National Assembly:

1. To make laws and amend laws in the field of State Budget;

2. To decide the national financial and monetary policies in order to contribute to the economic development, ensure the balance between revenue and expenditure of the State Budget;

3. To decide the State Budget estimates with the total revenue, total expenditure, estimate of overspending and sources for compensation;

4. To decide the State Budget allocations according to each type of revenue and each domain of spending in accordance with the proportion between regular spending, development investment spending, and spending for debt payment. On the basis of the decision of the National Assembly on the annual State Budget, the National Assembly assigns the Standing Committee of the National Assembly the task of deciding the plan submitted by the Government on the allocation of the central budget to each ministry, each branch and the additional allocations from the central budget to each province or city directly under the Central Government, and reporting the plan to the National Assembly at its nearest session;

5. To decide the list of national programs and projects; key capital construction projects to be invested with capital from State Budget sources;

6. To decide the readjustment of the State Budget in necessary cases;

7. To supervise the implementation of the State Budget, the national financial and monetary policies, the National Assembly’s resolutions on the annual State Budget, national programs and projects, and key capital construction projects;

8. To ratify the final State Budget statement.

Article 16.- Tasks and powers of the Standing Committee of the National Assembly:

1. To promulgate legal documents in the budgetary field as assigned by the National Assembly;

2. To perform the task assigned by the National Assembly to decide the plan for the allocation of the central budget in accordance with provisions in Clause 4, Article 15 of this Law;

3. To supervise the implementation of the laws on budget, national financial and monetary policies, the National Assembly’s resolutions on the annual State Budget.

Article 17.- Tasks and powers of the National Assembly’s Economic and Budgetary Commission:

1. To examine the draft laws and ordinances and other drafts in the budgetary field;

2. To examine the draft State Budget and allocations, the reports on the implementation of the State Budget and the State Budget statement submitted by the Government to the National Assembly;

3. To examine the plan on the allocation of the central budget to each ministry, branch, and the supplementary allocations from the central budget to each province, city directly under the Central Government submitted by the Government to the Standing Committee of the National Assembly;

4. To supervise the activities of the Government, branches and levels in the implementation of the State Budget and the application of the laws on budget by organizations and individuals;

5. To make recommendations to the National Assembly on budgetary, financial and monetary matters.

Article 18.- Tasks and powers of the Nationalities Council and other Commissions of the National Assembly:

1. Within their respective tasks and powers, to cooperate with the National Assembly’s Economic and Budgetary Commission in examining the draft laws and ordinances and other drafts in the budgetary field submitted by the Government to the National Assembly and the National Assembly’s Standing Committee;

2. To supervise the enforcement of the law on budget and the implementation of the National Assembly’s resolutions on the State Budget within the areas under their jurisdiction.

Article 19.- Tasks and powers of the State President:

The State President shall discharge the tasks and powers as stipulated by the Constitution and law in signing and ratifying on behalf of the State of the Socialist Republic of Vietnam international treaties in the financial and monetary field.

Article 20.- Tasks and powers of the Government:

1. To submit to the National Assembly, the Standing Committee of the National Assembly draft laws and ordinances and other drafts on the State Budget; to promulgate legal documents on the State Budget in accordance with its authority;

2. To establish and submit to the National Assembly the draft State Budget and the allocations, plans on State Budget readjustment in case of necessity;

3. To establish and submit to the Standing Committee of the National Assembly the detailed plan on the allocation of the central budget;

4. On the basis of the resolutions of the National Assembly and the Standing Committee of the National Assembly to decide the assignment of tasks in the budget revenue and expenditure to each ministry and branch, the tasks in revenue, expenditure and the supplementary allocation from the central budget to each province or city directly under the Central Government;

5. To exercise unified management of the State Budget, ensure close co-ordination between the branches and local managerial agencies in implementing the State Budget;

6. To organize and examine the implementation of the State Budget; to report to the National Assembly and the Standing Committee of the National Assembly on the implementation of the State Budget, national programs and projects and key capital construction projects;

7. To set forth principles and methods for the calculation of the supplementary allocation of revenue from the higher level budget to the lower level budget;

8. To set forth regulations on the use of the reserve fund from the State Budget and managing the financial reserve fund;

9. To set forth or authorize the competent State Agency to set forth regimes, criteria, levels of State Budget expenditures for uniform application throughout the country;

10. To examine the resolutions of the People’s Councils on budget drafting and budget accounts;

11. To establish and submit to the National Assembly the accounts of the State Budget, the accounts of key capital construction projects of the State.

Article 21.- Tasks and powers of the Ministry of Finance:

1. To prepare draft laws, ordinances and other drafts in the field of State Budget to be submitted to the Government; to issue legal documents on the State Budget within its jurisdiction;

2. To take responsibility before the Government for performing the function of unified management of the State Budget:

a) To exercise unified management and direct the collection of taxes, fees, charges and other revenues of the State Budget;

b) To exercise unified management of the borrowing and debt repayment by the Government, exert financial management of the sources of international aid;

c) To guide and examine the implementation of the State Budget; organize the collection of revenues for the State Budget and allocation of State Budget expenditures; to provide preferential loans or financial assistance to socio-economic projects and programs of the State in accordance with provisions of the Government.

3. To guide and examine the drafting of the annual State Budgets of the ministries, other central agencies and localities; to co-operate with the related agencies at central and local levels in drafting the State Budget, allocate the State Budget and plans on the allocation of the central budget to be submitted to the Government; propose measures aimed at implementing the policy of increasing revenue, and making economical use of the State Budget;

4. To preside over and in co-operation with the ministries and branches to establish regimes, criteria and levels for the State Budget expenditure to be submitted to the Government for decision, or to make the decision itself in accordance with the assignment of authority by the Government for uniform application throughout the country;

5. To conduct financial inspection and examination regarding all economic organizations, administrative and non-business units and other units which are obliged to make contributions to the State Budget or which use the State Budget;

6. To manage the State Budget funds and other funds of the State;

7. To draw the accounts of the central budget, to consolidate and draw the State Budget accounts to be submitted to the Government;

8. To organize the management and examination of the use of the State properties.

Article 22.- Tasks and powers of the Ministry of Planning and Investment:

1. To submit to the Government the draft plan on socio-economic development of the whole country and the major balances of the national economy, including the balances of finance, money, capital construction investment fund, to serve as basis for the elaboration of the financial and budgetary plans;

2. To cooperate with the Ministry of Finance in drafting the budget and plans on the allocation of the State Budget in areas under its charge;

3. To cooperate with the Ministry of Finance and the concerned ministries and branches in examining and evaluating the efficiency of investment capital for capital construction projects.

Article 23.- Tasks and powers of the Vietnam State Bank:

1. To cooperate with the Ministry of Finance in the establishment of the State Budget estimates regarding the plans and projects of borrowing to make up for State Budget over-spending;

2. To make advance payment to the State Budget so as to handle the temporary deficit of the State Budget fund in accordance with the Prime Minister�s decision.

Article 24.- Tasks and powers of Ministries and branches:

1. To cooperate with the ministry of Finance, the provincial People’s Committees in the process of establishing and allocating the State Budget, drawing the State Budget accounts of the branches and areas under their charge;

2. To cooperate with the Ministry of Finance in examining and monitoring the implementation of the budget of the branches and areas under their charge;

3. To report on the implementation and results of the budget utilization by the branches and in areas under their charge in accordance with the stipulated regime;

4. To cooperate with the Ministry of Finance in establishing regimes, criteria, levels of spending of the State Budget of the branches and areas under their charge.

Article 25.- Tasks and powers of the People’s Council and People’s Committee:

1. The People’s Council:

a) To decide the local draft budget and allocation of budget; to ratify the local budget accounts;

b) To decide policies and measures to implement the local budget;

c) To decide the readjustment of the local budget estimates in case of necessity;

d) To supervise the implementation of the budget that has been decided by the People’s Council;

e) The provincial People’s Council, in addition to the tasks and powers provided for in Points a, b, c and d of Clause 1 of this Article, shall also be entitled to make decision on the collection of fees, charges, surcharges and other contributions by people in accordance with the provisions of law; to decide the assignment of authority to spend on investment in the construction of socio-economic infrastructure projects of the locality submitted by the People’s Committee of the same level.

2. The People’s Committee:

a) To draft the local budget and draw up the plan on its allocation, the plan on readjustment of the local budget in case of necessity, submit it to the People’s Council of the same level for decision, and report to the immediate higher State administrative agency and financial agency;

b) To make the local budget accounts to submit to the People’s Council of the same level for ratification, and to report to the immediate higher State administrative agency and financial agency;

c) To examine the Resolution on the draft budget and the budget accounts by the lower level People’s Council;

d) Basing itself on the Resolution of the People’s Council of the same level, to assign the tasks of budget collection and expenditure to each attached agency and unit; the tasks of collection and expenditure and the level of supplementary allocation to the lower-level budget;

e) To organize the implementation of the local budget;

f) To cooperate with the superior State agencies in managing the State Budget within its territory;

g) To report on the State Budget in accordance with the provisions of law;

h) The provincial People’s Committee, in addition to the tasks and powers provided for in Points a, b, c, d, e, f and g of Clause 2 of this Article, shall also have the task of formulating and submitting to the People’s Council for decision issues stipulated in Point e, Clause 1 of this Article.

Article 26.- Tasks and powers of the State Budget drafting units:

1. To organize the drafting of budget revenues and expenditures within the assigned scope;

2. To organize the implementation of the assigned plans for budget revenue and expenditure; to pay fully and in time the remittances to the budget in accordance with the provisions of law; to spend in conformity with the regimes, purposes, objects and in an economical manner;

3. To guide and examine the implementation of the plans for budget revenues and spendings of the attached units;

4. To manage and use the State properties at the units in conformity with the regimes and purposes and in an efficient manner;

5. To strictly adhere to the regimes of accountancy and statistics of the State; to report on the implementation of the budget plan and draw the budget accounts in accordance with the prescribed regime.

Article 27.- Organizations and individuals shall have the responsibilities and obligations:

1. To pay fully and in time the taxes, fees, charges and other revenues to the budget in accordance with provisions of law;

2. In case they are allocated capital and funds by the State in accordance with the approved draft budget, they shall have to manage and use those capital and funds for the right purposes, in accordance with the regimes and in an economical and efficient manner;

3. To properly observe the regime of accountancy and statistics of the State.