Chương 5 Luật ngân sách Nhà nước 1996: Chấp hành ngân sách nhà nước

Chapter V

IMPLEMENTATION OF THE STATE BUDGET

Article 55.- Upon receiving the budget allocations, the State agencies and budget drafting units shall distribute to the attached units the right draft budget allocations; and at the same time they shall inform the financial agencies of the same level and the State Treasury of the place of transaction in order to monitor, supply and manage. No organization or individual other than the budget allocating agency shall be allowed to change the already allocated budgetary tasks.

Article 56.- If at the beginning of the budget year, the draft budget and budget allocation are not yet decided by the competent State agencies, the financial agencies of various levels shall be entitled to temporarily provide funds for the spending requirements that cannot be delayed until the draft budgets and budget allocations are decided.

Article 57.-

1. The State agencies shall, within their tasks and powers, put forth necessary measures to ensure the fulfilment of the assigned tasks regarding budget revenues and expenditures, the practice of thriftiness, fight against wastefulness and embezzlement and strict observance of economic discipline.

2. The budget drafting units, organizations and individuals shall have to fulfill their obligations of making contributions to the budget in accordance with provisions of law; to use the State Budget finance for the right purposes, in accordance with regulations, and in an economical and efficient manner.

Article 58.-

1. The financial agencies of various levels shall, within their tasks and powers, have to supervise and control the organizations and individuals that are obliged to contribute to the budget to make full and timely contributions to the State Budget; in case of delayed contribution without justifiable reasons, the banks and State Treasury shall, at the request of the provincial agencies, make deductions from the deposit accounts of the organizations, individuals that have delayed their contributions to pay to the State Budget or apply other administrative measures to collect for the budget.

2. Regular and periodic expenditures must be met by funds distributed through the year; seasonal spendings or big purchases shall have to be planned with the financial agencies so that they can take the initiative in disposing the funds.

Article 59.-

1. Only the taxation agency and agency to which the State assigns the task of budgetary revenue collection (hereafter referred to as the collecting agency) shall be entitled to organize State Budget revenue collection.

2. The collection agency shall have the following tasks and powers:

a) To cooperate with the concerned State agencies to organize the collection in conformity with law; be subject to the guidance and control of the People’s Committee and supervision by the People’s Council with regard to budget revenue collection in the locality; cooperate with the Vietnam Fatherland Front and its member organizations in campaigning among organizations and individuals for fulfilling their obligations of budget contribution in accordance with provisions of this Law and other provisions of law;

b) To examine and control the revenue sources of the State Budget;

c) To determine and inform organizations and individuals of the amounts of taxes or revenues to be paid to the State Budget;

d) To inspect the discharge of the task of collection and payment to the State Budget, and handle acts of violation in accordance with provisions of law.

3. All budget revenues shall be paid directly to the State Treasury. In special cases the collecting agency shall be permitted to organize direct collection, but have to make timely and full payment to the State Treasury in accordance with provisions of the Minister of Finance.

Article 60.- The allocation of the State Budget expenditures shall be carried out in accordance with the following provisions:

1. On the basis of the assigned draft State Budgets, the budget using units shall draw up their spending plans and send them to the financial agency of the same level and the State Treasury at the place of transaction with a view to the timely disposal of funds;

2. The financial agency shall consider the spending plan of the unit and on the basis of the capability of the budget, arrange the quarterly spending plans, and notify the unit with a view to implementation;

3. On the basis of the spending plan announced by the financial agency, the head of the budget using unit shall issue the approval order, and the State Treasury shall examine the legality of the necessary documents as provided for by law and carry out the supply and payment;

4. All the State Budget expenditures shall be implemented when all conditions provided for in Clause 2, Article 5 of this Law are met and in accordance with the principle of direct payment from the State Treasury. The Minister of Finance shall provide detailed guidance on the implementation of this principle.

Article 61.- All acts to increase the spending on the salary fund that has already been written in the approved draft budget, except for cases permitted by the competent authority, are prohibited.

Spending on capital construction investment shall be supplied fully and in conformity with the planned tempo within the assigned plan. Other expenditures shall only be readjusted within the allocated draft budgets and in accordance with provisions of the Government, except for the cases provided for in Clauses 2 and 3, Article 62 of this Law.

Article 62.- During the implementation of the State Budget, change in revenue and expenditure (if any), shall be carried out as follows:

1. The increase in the revenue and the savings from the expenditure, as compared with the approved estimates can be used to reduce overspending, increase spending on debt payment or supplement the financial reserve fund and to increase other necessary expenditures as provided for by the Government;

2. In case the revenue is lower than the approved estimates, the Prime Minister or the President of the People’s Committee shall be allowed to make adjustments to reduce some corresponding expenditures, and at the same time report it to the Standing Committee of the National Assembly and the National Assembly, the People’s Council of the same level at the nearest session;

3. In case unexpected spendings are required which are higher than the estimate but which can neither be delayed nor met by contingency reserve, the Prime Minister or the President of the People’s Committee shall rearrange all the expenditures in the assigned draft budgets so as to have the necessary sources to meet such unexpected spending requirements;

4. Annually, in case of an increase in the revenue from export tax, import tax and special consumption tax over the assigned revenue, the Government shall decide to channel a percentage (%) of such increase to the provincial budget to invest in the construction of infrastructure projects but shall report it to the Standing Committee of the National Assembly;

5. In case of temporary deficit of the State Budget fund, the financial reserve fund shall be used for remedy. For the central budget, if the financial reserve fund fails to settle the deficit, the State Bank shall make advance payment to the central budget as decided by the Prime Minister.

The advance payment from the financial reserve fund to the budgets of various levels and advance payment from the State Bank to the central budget shall be reimbursed within the budget year, except for special cases to be decided by the Prime Minister.

Article 63.- The budget using units shall have to make periodical reports on the implementation of the State Budget to be sent to financial agencies in accordance with provisions of law. In case of violation of the reporting regime, the financial agencies shall be entitled to temporarily suspend the supply of fund until they receive the reports.