Chapter III
SOURCES OF REVENUE AND OBLIGATORY EXPENDITURES
Article 35. Sources of revenue of central government budget
1. The following revenues are wholly retained by central government budget:
a) VAT on imported goods;
b) Export and import duties;
c) Special excise tax on imported goods;
d) Environmental protection tax on imported goods;
dd) Severance tax, corporate income tax, profits distributed to home country and other revenues from petroleum exploration and extraction;
e) Grant aid provided by the government of other countries, international organizations, other overseas organizations and individuals for Vietnam’s government;
g) Collected charges for services provided by central regulatory agencies. Collected charges for services provided by central public service agencies and state-owned enterprises under management of central regulatory agencies may be partly or wholly retained; the remaining amount shall be transferred to state budget as prescribed by regulations of law on fees, charges, and relevant regulations of law.
h) Fees collected by regulatory agencies, except for registration fee prescribed in Point h Clause 1 Article 37 of this Law;
i) Fines for administrative violations and other fines, confiscations collected by central regulatory agencies;
k) Revenues from selling state-owned property, including collected levies on land associated to property under the management of central organizations and units;
l) Revenues from property under the State ownership under the management of central organizations and units;
m) Recovery of investment by central government budget in business organizations; revenues from distributed dividends and profits of joint-stock companies, multi-member limited liability companies that have state capital and ownership of which is represented by a Ministry, ministerial agency, Governmental agency, or another central regulatory agency; revenues from post-tax profit that remains after making contributions to various funds of state-owned enterprises whose ownership is represented by a Ministry, ministerial agency, Governmental agency, or another central regulatory agency; positive difference between revenue and expenditure of the State bank of Vietnam;
n) revenues from central financial reserve fund;
o) Revenues from surplus of central government budget;
p) Revenues carried over from last year’s budget of central government budget;
q) Other revenues prescribed by law.
2. Revenues distributed between central government budget and local government budgets:
a) VAT, except for that mentioned in Point a Clause 1 of this Article;
b) Corporate income tax, except for that mentioned in Point dd Clause 1 of this Article;
c) Personal income tax;
d) Special excise tax, except for that mentioned in Point c Clause 1 of this Article;
dd) Environmental protection tax, except for that mentioned in Point d Clause 1 of this Article.
3. The government shall elaborate this regulation.
Article 36. Obligatory expenditures of central government budget
1. Expenditure on development investment:
a) Investment in various projects, including inter-regional projects of other Ministries, ministerial agencies, Governmental agencies, and other central regulatory agencies of the fields prescribed in Clause 3 of this Article;
b) Investment in and support of capital for enterprises providing public services and products ordered by the State; business organizations and financial institutions under management of central regulatory agencies; investment of state capital in enterprises prescribed by law;
c) Other expenditures on development investment prescribed by law.
2. Expenditure on national reserve.
3. Recurrent expenditures of Ministries, ministerial agencies, Governmental agencies, and other central regulatory agencies are classified into the following fields:
a) Defense;
b) Social safety, security, and order;
c) Education and vocational training;
d) Science and technology;
dd) Healthcare, population, and families;
e) Culture and information;
g) Radio, television, and the press;
h) Sports;
i) Environmental protection;
k) Economic activities;
l) Operation of regulatory agencies, political organizations, and socio-political organizations; support for operation of socio-political-professional organizations, social organizations, socio-professional organizations as prescribed by law;
m) Expenditures on social security, including expenditures on support for implementation of social policies as prescribed by law;
n) Other expenditures prescribed by law.
4. Payment of interests on the loans taken by the government.
5. Provision of aid.
6. Grant of loans prescribed by law.
7. Provision of additional funding for central financial reserve fund.
8. Expenditures of central government budget carried over to next year’s budget.
9. Provision of additional funding for budget balancing, provision of dedicated additional funding for local government budgets.
Article 37. Sources of revenue of local government budgets
1. The following revenues are wholly retained by local government budgets:
a) Severance tax, except for that on petroleum exploration and extraction;
b) License tax;
c) Levies on agricultural land;
d) Levies on non-agricultural land;
dd) Land levies, except for land levies mentioned in Point k Clause 1 Article 35 of this Law;
e) Rent for lease of land, water surface;
g) Revenue from lease and sale of state-owned housing;
h) Registration fee;
i) Revenues from lottery;
k) Recovery of investment by local government budgets in business organizations; revenues from distributed dividends and profits of joint-stock companies, multi-member limited liability companies that have state capital and ownership of which is represented by the People’s Committee of the province; revenues from post-tax profit that remains after making contributions to various funds of state-owned enterprises whose ownership is represented by the People’s Committee of the province;
l) Revenues from local financial reserve funds;
m) Revenues from selling state-owned property, including collected levies on land associated to property under the management of local organizations and units;
n) Grant aid provided by international organizations, other organizations, overseas individuals to local governments;
o) Collected charges for services provided by local regulatory agencies. Collected charges for services provided by central public service agencies and state-owned enterprises whose ownership is represented by the People’s Committee of the province may be partly or wholly retained; the remaining amount shall be transferred to state budget as prescribed by regulations of law on fees, charges, and relevant regulations of law;
p) Fees collected by local regulatory agencies;
q) Fines for administrative violations and other fines, confiscations collected by local regulatory agencies;
r) Revenues from property under the State ownership under the management of local regulatory agencies;
s) Revenue from public land and other public benefits;
t) Contributions by other organizations and individuals as prescribed by law;
u) Surplus of local government budgets;
v) Other revenues prescribed by law.
2. Revenues distributed between central government budget and local government budgets are specified in Clause 2 Article 35 of this Law.
3. Provision of additional funding for budget balancing, provision of dedicated additional funding by central government budget.
4. Revenues carried over from last year’s budgets local governments.
Article 38. Obligatory expenditures of local government budget
1. Expenditure on development investment:
a) Investment in projects under the management of local governments of the fields mentioned in Clause 2 of this Article;
b) Investment in and support of capital for enterprises providing public services and products ordered by the State; local business organizations and financial institutions prescribed by law;
c) Other expenditures prescribed by law.
2. Recurrent expenditures of local organizations and units are classified into the following fields:
a) Education and vocational training;
b) Science and technology;
c) Social safety, security, and order under the management of local governments;
d) Healthcare, population, and families;
dd) Culture and information;
e) Radio, television, and the press;
g) Sports;
h) Environmental protection;
i) Economic activities;
k) Operation of regulatory agencies, political organizations, and socio-political organizations; support for operation of socio-political-professional organizations, social organizations, socio-professional organizations as prescribed by law;
l) Expenditures on social security, including expenditures on support for implementation of social policies as prescribed by law;
m) Other expenditures prescribed by law.
3. Payment of interests on the loans taken by local governments.
4. Provision of additional funding for local financial reserve funds.
5. Amounts carried over to next year’s budget of the local government.
6. Provision of additional funding for budget balancing, provision of dedicated additional funding for inferior budgets.
7. Provision of support for performance of some tasks prescribed in Points a, b, c Clause 9 Article 9 of this Law.
Article 39. Rules for classifying sources of revenues and obligatory expenditures between various levels of local government budgets
1. In consideration of the sources of revenue and obligatory expenditures of local government budget prescribed in Article 37 and Article 38 of this Law, the People’s Council of the province shall decide specific distribution of sources of revenue and obligatory expenditures between various levels of local government budgets as follows:
a) The distribution must suit the socio-economic and national defense of objectives with regard to each field, economic, geographical characteristics, population, and managerial capacity of each area;
b) Budgets of communes are funded from levies on non-agricultural land; license tax paid by business households and individuals; levies on agriculture land paid by households; registration fees on land and housing;
c) Expenditures on science research and technology are not obligations of budgets of districts and communes;
d) Obligatory expenditures of budgets of towns and cities of province must include investment in public schools, lighting electricity, water supply and drainage, urban transport, urban hygiene, and other public facilities.
2. Depending on the ratio of revenues distributed by the government and revenues wholly retained by local government budgets, the People’s Council of the province shall decide the ratio of revenues distributed between various levels of local government budgets.
Article 40. Determination of additional funding for balancing budget, dedicated additional funding, and ratio of distribution of revenues between various levels of government budgets.
1. Local governments may use the revenues wholly retained, distributed revenues, and additional funding from superior budget to balance their budgets, assure achievement of socio-economic, national defense and security objectives.
2. Ratio of distribution of revenues and additional funding are determined according to:
a) Calculation of revenue sources and obligatory expenditures prescribed in Articles 35, 37, and 38 of this Law according to regulations on collection of budget revenues, principles, criteria, norms of budget allocation, policies, standards, limits on budget expenditures, population, natural conditions, socio-economic conditions of each areas, especially remote areas, areas having military bases, areas of ethnic minorities, disadvantaged areas and extremely disadvantaged areas; areas with large-scale paddy production; areas of protection forests, specialized forests; key economic areas;
b) The revenues retained by local government budgets mentioned in Point dd and Point i Clause 1 Article 37 of this Law are not be used for determination of ratio of revenue distribution between central government budget and local government budgets or determination of additional funding from central government budget for local government budgets.
3. Dedicated additional funding from a superior budget to an inferior budget is determined according to the principles, criteria, norm of budget allocation, and policies, standards, limits of budget expenditure; capacity of the superior budget and ability to balance budget of each inferior local government and will be provided for inferior budgets in the following cases:
a) Implementation of new policies established by superior agencies that is included in the budget estimate of the beginning year of the budget stability period;
b) Execution of National target programs and parts of programs/projects assigned to the superior government;
c) Provision of support for recovery from expansive epidemics and disasters beyond the capacity of the inferior budget;
d) Provision of support for execution of some major and particularly important programs/projects that have tremendous impact of local socio-economic development. The level of support varies according to each program/project. The total level of supportive capital for annual investment in development from central government budget to local government budgets mentioned in this must not exceed 30% of total expenditure on investment in fundamental construction of the central government budget.
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