Chương V Luật Ngân sách Nhà nước 2002: Chấp hành ngân sách nhà nước

Chapter V

IMPLEMENTATION OF STATE BUDGET

Article 50.-

1. After being assigned the budget estimates by the Prime Minister or the People’s Committees, the State agencies at the central and local levels and the budget- estimating units shall have the responsibility to allocate and assign budget estimates to their attached budget-using units, ensuring the compliance with the assigned budget estimates in terms of the total and details according to each expenditure domain, and concurrently send the reports thereon to the finance agencies of the same level. The finance agencies shall have to examine them and request the readjustments if finding that the allocations and assignments are not compatible with the assigned budget estimates, not compliant with the policies, regimes, criteria and norms.

2. The allocation and assignment of budget estimates to budget-using units must be completed before December 31 of the preceding year, except for cases prescribed in Clauses 4 and 5 of Article 45 of this Law.

Article 51.-

1. In case of necessity, the agencies, organizations and/or units, which are assigned budget estimates by the Prime Minister or the People’s Committees may adjust the budget estimates for their attached units within the total amounts and details according to each assigned field, after reaching agreement with the finance agencies of the same level.

2. Besides the agencies competent to assign budgets, no organizations or individuals are allowed to change the assigned budget tasks.

Article 52.- In cases where at the beginning of the budget year the budget estimates and budget allocation plans have not yet been decided by competent State agencies as provided for in Clauses 4 and 5 of Article 45 of this Law, the finance agencies of all levels are allowed to temporarily allocate funds to satisfy demands which cannot be delayed till the budget estimates and budget allocation plans are decided.

Article 53.-

1. The agencies and organizations shall, within the scope of their tasks and powers, have the responsibility to work out necessary measures to ensure the fulfillment of the assigned budget revenue and expenditure tasks, to practice thrift, combat wastefulness, combat corruption; to strictly observe the financial disciplines.

2. All organizations and individuals shall have to fulfill their obligations to make remittances into the budget strictly according to the provisions of law; to use the State budget funds for the right purposes, strictly according to regimes, in an economical and efficient manner.

Article 54.-

1 Only the finance agencies, tax agencies, customs agencies and other agencies which are tasked by the State to collect budget (referred collectively to as the collecting agencies) are entitled to organize the State budget collection.

2. The collecting agencies shall have the following tasks and powers:

a) To coordinate with the concerned State agencies in organizing the collection in strict accordance with law; to submit to the direction and inspection by the People’s Committees and the supervision by the People’s Councils regarding the work of local budget collection; to coordinate with Vietnam Fatherland Front and its member organizations in propagating and mobilizing organizations and individuals to strictly fulfill their obligations to make budget remittances according to the provisions of this Law and other law provisions;

b) To manage and effect the collection of taxes and other State budget-payable amounts remitted by organizations and individuals;

c) To examine and control sources of State budget revenues; inspect the observance of State budget collection and remittance and handle acts of violation according to law provisions.

3. All the budget collections must be remitted directly into the State treasuries. For special cases, the collecting agencies are allowed to organize the direct collection, but must remit them in full and on time into the State treasuries according to the regulations of Finance Minister.

Article 55.-

1. The collecting agencies at all levels shall, within the scope of their tasks and powers, have to responsibility to urge and inspect organizations and individuals, that are obliged to make budget remittances, to remit in full and on time all amounts payable into the State budget.

2. Where organizations and/or individuals, for objective reasons, cannot remit on time the amounts payable into the State budget, they shall have to report such to the competent agencies and may delay the remittances only when so permitted by the competent agencies. If organizations and/or individuals delay the remittances without permission, on the basis of the requests of the collecting agencies, banks and State treasuries must deduct money from the deposit accounts of such organizations and/or individuals for remittance into the State budget or apply other administrative measures to collect money for the budget.

Article 56.- Basing themselves on the assigned State budget estimates and the task-performance requirements, the heads of the budget-using units shall send decisions on expenditures to the State treasuries. The State treasuries shall examine the legality of necessary documents according to law provisions and effect budget expenditures by mode of direct payment when all the conditions prescribed in Clause 2, Article 5 of this Law are fully met. The Finance Minister shall guide in detail this payment mode in conformity with the practical conditions.

Article 57.-

1. The regular expenditures shall be periodically arranged with funds in the year; occasional expenditures or big procurements shall be included in the quarterly expenditure estimates for implementation.

2. The development investment expenditures must be fully supplied in accordance with the implementation tempo within the assigned estimates.

3. For urgent projects or expenditure tasks, advance of estimates shall be made for the implementation thereof.

Article 58.-

1. The heads of the budget-using units shall be responsible for the management and use of the State budget and properties strictly according to policies, regimes, criteria, norms and assigned estimates; if they commit violations, they shall be handled according to the provisions in Article 73 of this Law. The persons in charge of the financial and accounting work at the budget-using units shall have the responsibility to observe the financial and budgetary management regime and the accounting regime of the State; to conduct regular and periodical inspection in order to detect, prevent cases of violations and propose the unit heads and finance agencies of the same level to handle such violations.

2. The heads of the State treasuries are entitled to reject the settlement and payment of expenditures which fail to satisfy the conditions prescribed in Clause 2, Article 5 of this Law and take responsibility for their decisions.

3. The finance agencies shall have to arrange sources for timely implementation of estimated expenditures, to inspect the expenditure implementation and have the right to temporarily stop the expenditures in excess of the permitted sources or in contravention of policies, regimes, criteria; have the right to request the estimate-assigning agencies to adjust expenditure tasks and/or estimates of their attached units in order to ensure the budget implementation in accordance with the set objectives and schedules.

Article 59.- In the course of State budget implementation, if there appear any changes in revenues and/or expenditures, they shall be handled as follows:

1. The revenue increases and expenditure savings as compared to the assigned estimates can be used to reduce the overspending, increase debt repayment expenditure, increase development investment expenditure, supplement the financial reserve funds and/or to increase the budget reserves. The Government shall project the use plan for each expenditure task and report it to the National Assembly Standing Committee for comments before the implementation thereof; the People’s Committees shall project the use plan for each expenditure task, reach agreement with the Standing Boards of the People’s Councils before the implementation thereof; for the commune level, the People’s Committees shall reach agreement with the chairmen and vice-chairmen of the People’s Councils before the implementation thereof;

2. Where the revenues fail to reach the estimates decided by the National Assembly or the People’s Councils, the Government shall report thereon to the National Assembly Standing Committee and the People’s Committees shall report thereon to the Standing Boards of the People’s Councils; for the commune level, the People’s Committees shall report thereon to the People’s Councils for adjustment by reducing a number of corresponding expenditures;

3. Where there are demands to make unexpected expenditures beyond the estimates, which cannot be delayed and satisfied by the budget reserves, the Prime Minister or the People’s Committee presidents shall have to rearrange the expenditures within the assigned estimates or use the reserve sources to satisfy such unexpected expenditure demands according to the provisions in Clause 2, Article 9 of this Law;

4. In cases where there are big revenue and/or expenditure changes as compared to the already decided estimates, which require the overall adjust-ment, the Government shall submit to the National Assembly and the People’s Committees shall submit to the People’s Councils of the same level for decision the budget adjustment according to the provisions in Clause 1, Article 49 of this Law;

5. Annually, in cases where there is an increase in the central budget revenue as compared to the estimate from the revenues divided between the central budget and the local budgets, the Government shall decide to deduct a portion not exceeding 30% of the revenue increase over the estimate to reward the local budgets, which, however, shall not exceed the revenue increase over the preceding year’s implemented level.

Basing themselves on the reward level decided by the Government, the provincial-level People’s Committees shall report to the People’s Councils of the same level for decision on the use of over-collection reward amounts they have enjoyed for investment in the construction of infrastructure projects, the performance of important tasks and rewards to the subordinate budgets;

6. Periodically, the Government shall report to the National Assembly Standing Committee, the People’s Committees shall report to the Standing Boards of the People’s Councils, and for the commune-level, the People’s Committees shall report to the People’s Councils, on the situation of implementation of the provisions in Clauses 1,2,3 and 5 of this Article;

7. In cases where the State budget fund suffers from temporary deficit, the advance from the financial reserve fund and other lawful financial sources shall be made in order to handle it; particularly for the central budget, if the financial reserve fund and other lawful financial sources cannot meet the requirement, the State Bank shall make advance for the central budget under the Prime Minister’s decision. The advance from the State Bank must be refunded in the budget year, except for special cases to be decided by the National Assembly Standing Committee.

Article 60.-

1. Organizations and individuals, that are obliged to make budget payments or use the State budget, shall have the task of periodically reporting on the situation of budget revenue and expenditure implementation, and making accounting report, settlement and other financial reports as provided for by law.

2. The finance agencies of the same level are entitled to temporarily suspend the budget expenditures of organizations and/or individuals that fail to strictly comply with the regimes on accounting report, settlement and other financial reports and take responsibility for their decisions.