Chapter I
GENERAL PROVISIONS
Article 1.- The State budget comprises all revenues and expenditures of the State, which have been decided by the competent State agencies and implemented within one year in order to ensure the performance of the functions and tasks of the State.
Article 2.-
1. The State budget revenues include revenues from taxes, charges and fees; revenues from economic activities of the State; contributions by organizations and individuals; aids and other revenues as provided for by law.
2. The State budget expenditures include spendings on socio-economic development, on ensuring national defense, security and operations of the State apparatus; on aids and other spendings as stipulated by law.
Article 3.- The State budget is placed under the unified management on the principle of democratic centralism, publicity, transparency, management assignment and decentralization, association of powers with responsibilities.
The National Assembly shall decide the State budget estimates, allocate the central budget and ratify the State budget settlement.
Article 4.-
1. The State budget comprises the central budget and the local budgets. The local budgets comprise the budgets of administrative units of various levels including the People’s Councils and the People’s Committees.
2. The decentralization of revenue sources as well as spending tasks and the relationships between budgets of different levels shall be effected on the following principles:
a) The central budget and the budget of each local administration level shall be assigned specific revenue sources and spending tasks;
b) The central budget plays the leading role, ensuring the performance of strategic and important tasks of the country and support localities which have not yet been able to balance their budget revenues and expenditures;
c) The local budgets shall be assigned revenue sources to ensure their initiative in performing the assigned tasks; increase resources for the commune budget. The People’s Councils of the provinces and centrally-run cities (referred collectively to as the provincial-level) shall decide on the decentralization of revenue sources and spending tasks among the budgets of various local administration levels in accordance with the decentralization of socio-economic, defense and security management and the managerial skills of each level in their respective localities;
d) The spending tasks of each budget level shall be ensured by such budget level; the promulgation and implementation of new policies and regimes leading to the increase of budget expenditures require solutions to ensure the financial sources suitable to the balance capability of each budget level;
e) Where the superior State management bodies authorize the subordinate State management bodies to perform their spending tasks, the funding for the performance of such tasks must be transferred from the superior budgets to the subordinate budgets;
f) The revenue sources shall be divided in percentage among the budgets of various levels and the additional allocations from the superior budgets to the subordinate budgets shall be effected in order to ensure fairness and balanced development among regions and localities. The revenue division percentages and the additional allocations from the superior budgets to the subordinate budgets shall be kept stable for 3 to 5 years. The additional allocations from the superior budgets shall constitute revenues of the subordinate budgets.
g) During the period of budget stability, localities are entitled to use the annual revenue increases they have enjoyed for socio-economic development in the localities; after each period of budget stability, they must increase their self-balance capability, develop their local budgets and gradually reduce the additional amounts from the superior budgets or increase the percentage of the amounts remittable to the superior budgets;
h) Besides the authorization for implementation of spending tasks and the addition of revenue sources prescribed at Points e and f, Clause 2 of this Article, the budget of one level must not be used for spending tasks of another level, except for special cases prescribed by the Government.
Article 5.-
1. The State budget revenues must be collected according to the provisions of this Law and other law provisions.
2. The State budget expenditures shall be made only when the following conditions are fully met:
a) They have been already included in the assigned budget estimates, except for cases prescribed in Article 52 and Article 59 of this Law;
b) They are made strictly according to the regulations, criteria and norms set by competent State bodies;
c) They have been decided by the heads of the budget-using units or the authorized persons.
In addition to the conditions prescribed in Clause 2 of this Article, for expenditures which require bidding, the bidding must be organized according to the law provisions on bidding.
3. Branches, levels and units must not institute revenues and/or expenditures contrary to the provisions of law.
4. The heads of the State budget-using agencies, organizations and units shall have to organize the practice of thrift and the combat against wastefulness and corruption.
Article 6.- The State budget revenues and expenditures must be accounted and settled fully, in time and strictly according to regimes.
Article 7.-
1. The State budget fund comprises all amounts of money of the State, including borrowed money, which have been credited on the accounts of the State budget at all levels.
2. The State budget fund is managed at the State Treasury.
Article 8.-
1. The State budget shall be balanced on the principle that the total revenue from taxes, charges and fees must be larger than the total regular expenditure and help accumulate more and more for spending on development investment; in case of over-spending, the over-spent amount must be smaller than the development investment expenditure and eventually to achieve the balance between budget revenue and expenditure.
2. The State budget deficits shall be made up for with sources borrowed at home and abroad. Borrowings to make up for State budget deficits must ensure the principle that they must not be used for consumption, but only for development purposes and that the budget arrangement must be ensured to take initiative in repaying all debts when they turn due.
3. On principle, the local budgets shall be balanced with the total expenditure not exceeding the total revenue; where provinces or centrally-run cities need to invest in the construction of infrastructure projects which come under the scope of the provincial-level budgets and on the list of investment projects in the five-year plans already decided by the provincial-level People’s Councils, but are beyond the balance capability of the provincial-level budgets in the estimation year, they shall be allowed to mobilize domestic capital and must balance the annual provincial-level budgets so as to take initiative in repaying all debts when they become due. The debit balance from the mobilized capital source must not exceed 30% of the provincial-level budget’s annual investment capital for domestic capital construction.
4. The ministries, the ministerial-level agencies, the agencies attached to the Government, other central agencies, the People’s Committees of all levels, organizations and units shall have to organize the implementation of budget estimates within their respective assigned limits; all cases of borrowing, lending and using of State budgets contrary to law provisions are strictly forbidden.
Article 9.-
1. The expenditure estimates of the central budget and the budgets of the local administration of all levels shall be entitled to include a reserve of between 2% and 5% of the total expenditure for spending on prevention, combat and overcoming of consequences of natural calamities, fires, on the performance of important defense and security tasks and other urgent tasks, which arise beyond the estimates; the Government shall decide on the use of the central budget reserves and periodically report thereon to the National Assembly Standing Committee, to the National Assembly at its nearest session; the People’s Committees shall decide on the use of local budget reserves and periodically report thereon to the Standing Boards of the People’s Councils and to the People’s Councils at their nearest sessions; for the commune level, the People’s Committees shall decide on the use of commune budget reserves, and periodically report thereon to the chairmen and vice-chairmen of the People’s Councils and to the People’s Councils at their nearest sessions.
The Government shall stipulate the decentralization of the competence to decide on the use of central budget reserves and local budget reserves.
2. The Government and the provincial-level People’s Committees may set up financial reserve funds from sources of revenue increases, budget remainders, include them in annual budget expenditure estimates and other financial sources according to the provisions of law. The financial reserve funds shall be used to satisfy spending demands when the revenue sources are not gathered in time and the repayment must be made right in the budget year; where the budget reserves are used up, the financial reserve funds may be used for expenditure under the regulations of the Government but such expenditure must not exceed 30% of the credit balance of the funds.
The maximum control level of the financial reserve fund at each level shall be prescribed by the Government.
Article 10.- The State budget ensures enough funds for activities of the Communist Party of Vietnam and socio-political organizations. The funds for activities of political, socio-professional organizations, social organizations as well as socio-professional organizations shall be implemented on the principle of self-procurement, the State budget shall render support in a number of specific cases stipulated by the Government.
Article 11.- All properties invested or procured with the State budget sources and other properties of the State must be strictly managed according to the prescribed regimes.
Article 12.-
1. The State budget revenues and expenditures shall be accounted in Vietnam dong.
2. The State budget accounting and settlement shall be uniformly carried out according to the State’s accounting regimes and the State Budget Contents.
3. The State budget revenue and expenditure vouchers shall be issued, used and managed according to the regulations of the Finance Ministry.
Article 13.-
1. The estimation, settlement, the result of auditing of the State budget settlement, must be publicized by the budgets of all levels, the budget-estimating units, and organizations enjoying the State budget supports.
2. The order and procedures for collection, payment, exemption, reduction and reimbursement of budget revenues, allocation and settlement must be clearly posted up at transaction places.
3. The Government shall specify the budget publicity.
Article 14.- The budget year commences on January 1 and ends on December 31 of the calendar year.
Tìm kiếm
Luật Ngân sách Nhà nước 2002 (Bản Word)
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