GOVERNMENT                                                                          THE SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

No: 11/2020/ND-CP                                                                        Ha Noi, January 20^th 2020

DECREE

REGULATIONS ON ADMINISTRATIVE PROCEDURES OF STATE TREASURY

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Construction Law dated June 18, 2014;

Pursuant to the Law on Bidding dated November 26, 2013;

Pursuant to the Law on Electronic transactions dated November 29, 2005;

At the request of the Minister of Finance;

The Government promulgates a Decree regulating administrative procedures of State Treasury.

CHAPTER I

GENERAL REGULATIONS

Article 1. Scope of provisions

This Decree regulates administrative procedures in the domain of the State Treasury, including: administrative procedures in the field of collection and return of State budget revenues through the State Treasury; administrative procedures in the field of control of state budget expenditure through the State Treasury (excluding state capital participation in investment projects in the form of public-private partnership – PPP); administrative procedures in the domain of registration and use of accounts at the State Treasury; tasks and powers of agencies and units involved in the implementation of administrative procedures in the domain of the State Treasury.

Article 2. Subject of application

1. Units of the State Treasury system.
2. Financial agencies, tax agencies, customs offices and other agencies assigned or authorized by competent state agencies to perform the task of State budget collection (hereinafter collectively referred to as collection agencies).
3. Commercial banks, banks with 100% foreign capital, branches of foreign banks operating in Vietnam and other credit institutions established and operating under the Law on Credit Institutions (after hereinafter referred collectively to as banks) and payment intermediaries.
4. Units and individuals dealing with the State Treasury.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. State budget payers: units, organizations, households and individuals that are obliged to pay taxes, fees, charges and other State budget revenues.
2. Beneficiaries: organizations and individuals receive money from payments of the State Treasury.
3. Electronic payment to the State budget: means the form of payment to the State budget via the web portal of tax administration agencies (tax agencies or customs offices) or the National Public Service Portal or via electronic payment services of banks or intermediary payment service suppliers in accordance with provisions of applicable laws on electronic transactions and other relevant laws.
4. State budget-using units: units assigned to directly manage and use the state budget (including investors, construction investment project management units under capital sources from the state budget; the units that open deposit accounts at the State Treasury shall be provided with funding from the state budget).
5. Units dealing with the State Treasury: units using the state budget; economic agencies, units and organizations that have transactions with the State Treasury and state budget payers.
6. Units and organizations eligible to open accounts at the State Treasury: units using the state budget, state financial funds and other units and organizations permitted to open accounts at the State Treasury according to the prescribed regime.
7. Serving bank means a bank selected by a user (project owner) for ODA or concessional loan projects according to market conditions, based on the list and opinions of eligible banks. The conditions to act as a service bank are determined by the State Bank of Vietnam.
8. State budget payment voucher: a list of tax payment; paper of payment to the state budget; money transfer vouchers from the unit’s account at the State Treasury; receipts for collection of taxes, fees, charges and fines for administrative violations; transaction documents of the bank or intermediary payment service provider where the state budget payer performs the payment procedure; vouchers of remittance into the state budget of public postal service providers. Documents of payment to the State budget shall be presented in the form of paper documents or electronic documents; be used when the state budget payer carries out the payment procedure or when the State Treasury, collecting agency, bank or intermediary payment service provider issues it to the state budget payer.
9. Money transfer document: means a payment order made in paper or electronic data made by transaction units to request the State Treasury to make deduction of its account to pay to the beneficiary.
10. Public service information page of the State Treasury: an electronic information page, which provides public administrative services in the field of State Treasury to units dealing with the State Treasury on the internet. The public service information page of the State Treasury is located on the internet at http://vst.mof.gov.vn/ and is integrated with the Public Service Portal of the Ministry of Finance as prescribed in Decree No. 61/ 2018/ND-CP dated April 23, 2018 of the Government on the implementation of one-door mechanism in dealing with administrative procedures.
11. Expenditure commitment: means the units using the state budget commit to use the annual estimated budget expenditure (maybe part or the whole of the estimated budget assigned in the year) or the annual investment capital plan (maybe part or the whole of the capital plan assigned during the year) to pay for contracts already signed between state budget-using units and suppliers.
12. Payment table for beneficiary: a detailed list of name, amount of money received, bank accounts number (in case of payment to beneficiary via bank account) and payment details to beneficiaries are payments to individuals specified in Article 7 of this Decree.
13. Payment in advance, control after: the form of payment applied to a number of state budget expenditures; in which, the State Treasury shall make payment procedures immediately after receiving a complete and lawful dossier as prescribed; the spending control and handling of inspection results shall be performed by the State Treasury after payment of expenditures.
14. Original documents, true copy of the original:
15. The original of the document (hereinafter referred to as the original): a complete copy of the content and format of the document issued by an agency or organization and is directly signed by the competent person.
16. Originals of documents (hereinafter referred to as originals): papers and documents that are issued for the first time, reissued or issued upon re-registration by the competent agencies or organizations or papers or documents created by independent individuals with the certification and seal of competent agencies and organizations.
17. A true copy of the original: a complete and accurate copy of the text, made from the original and presented in the manner prescribed in Decree No. 110/2004/ND-CP dated 08 April 2004 of the Government on clerical work.

In case of electronic transactions, records and results of settlement of administrative procedures in the domain of the State Treasury are electronic vouchers in financial activities as prescribed in Clause 3, Article 3 of Decree No. 165/2018/ND-CP dated December 24, 2018 of the Government on electronic transactions in financial activities and is digitally signed in accordance with the law on digital signatures or taking other measures to ensure legal validity of the original as prescribed in Clause 2 Article 5 of Decree No. 165/2018/ND-CP.

CHAPTER II

ADMINISTRATIVE PROCEDURES OF THE STATE TREASURY

Section 1. ADMINISTRATIVE PROCEDURES OF COLLECTION AND REFUND OF STATE BUDGET REVENUES

Article 4. Procedures for remitting money into the state budget

1. Name of administrative procedure: Procedures for remitting money into the state budget
2. Procedures:
3. Submit money to the state budget by the method of direct payment at the State Treasury’s office or collecting agency or bank.
4. Submit money to the state budget electronically.
5. Steps of implementation of state budget remittance by mode of direct payment:
6. The State budget payer shall make a voucher to submit to the state budget or send directly the documents of the competent state agency on the request to pay money into the state budget to the State Treasury or the bank or the collecting agency.
7. The State Treasury or the collecting agency where the submitter submits procedures to the state budget shall check the legality and validity on the state budget remittance documents or documents of competent state agencies on the request of the state budget payer to pay money into the state budget, the account balance of the state budget payer (if any). Then, carry out procedures to collect cash from payers or collect money through non-cash payment methods used by the payers to pay into the state budget; at the same time, issue receipt vouchers of the state budget to the state budget payers.

The bank, where the payer submits the procedures for remitting to the state budget, check information about the account balance (in case of deduction from accounts of the state budget payer). Then, carry out the procedures to collect cash from the payers or through the non-cash payment methods that the payers use to pay into the state budget; at the same time, issue receipt vouchers of the state budget to the state budget payers.

1. If the sender’s account balance is insufficient to deduct to the state budget, the State Treasury or the bank or collection agency (where the sender completes procedures for paying to the state budget), notify the payer to resubmit state budget remittance according to the order mentioned above.
2. Procedures for electronic payment to the state budget.
3. In case of submission to the state budget via the web portal of tax authorities:

State budget payers that use electronic tax transaction accounts granted by tax authorities to log into the electronic tax payment system on the web portal of tax authorities to make state budget remittance documents, confirmation of acceptance of payment and sending those documents to the tax authorities electronically.

The web portal of the tax administration agency sends a notice confirming receipt of state budget remittance documents or the reason for not receiving documents of payment to the state budget. In case state budget payers use value-added services on electronic transactions in tax payment (T-VAN), the web portal of tax authorities shall send notices confirming receipt of state budget remittance documents to the state budget payers through T-VAN service organizations. In case of valid state budget remittance documents, the web portal of tax authorities shall sign electronically with digital signatures of tax authorities on state budget remittance documents and send them to the state budget. goods or intermediary payment service providers that state budget payers have selected when making vouchers of payment to the state budget. The web portal of the tax administration agency sends a notice confirming receipt of documents to the state budget or the reason for not receiving documents of payment to the state budget. In case state budget payers use value-added services on electronic transactions in tax payment (T-VAN), the web portal of tax authorities shall send notices confirming receipt of state budget remittance documents to the state budget payers through T-VAN service organizations. In case of valid state budget remittance documents, the web portal of tax authorities shall sign electronically with digital signatures of tax authorities on state budget remittance documents and send them to banks or intermediary payment service providers that state budget payers have selected when making payment vouchers to the state budget.

Banks or intermediary payment service providers shall examine conditions for debiting accounts of the state budget payers. Where the account balance of the payer is sufficient to deduct into the State budget, the bank or intermediary payment service provider shall carry out procedures for full and timely transfer of money to the account of the State Treasury according to information written on state budget remittance vouchers (the time limit for money transfer is prescribed in the Tax Administration Law); at the same time, send payment vouchers to the state budget with digital signatures of the banks or intermediary payment service providers to the state budget payers via the web portal of tax authorities to verify receive successful state budget remittance. If the account balance of the payer is not sufficient to deduct into the state budget, the bank or intermediary payment service provider sends a digital signature notice of unsuccessful budget remittance to the payer via the web portal of tax authorities so that state budget payers can repeat the steps in the above order.

1. In case of payment to the state budget via electronic payment services of banks or intermediary payment service providers:

State budget payers use accounts with access names and passwords provided by banks or intermediary payment service providers to log in to the bank’s corresponding electronic payment application system or intermediary payment service providers (such as ATM, Internet Banking, Mobile Banking or other electronic payment forms); prepare payment vouchers to the State budget according to the instructions on the electronic payment application system of each banking system or intermediary payment service providers.

Banks or intermediary payment service providers shall examine account information on state budget remittance vouchers and account remittance conditions of state budget payers. In case of appropriate inspection, the procedures for transferring money fully and promptly to the State Treasury’s account shall comply with the information inscribed on the state budget remittance voucher (the time limit for money transfer is prescribed in the Law on Tax Administration. ); at the same time, send payment vouchers to the state budget with digital signatures of the banks or intermediary payment service providers to the state budget payers and send the extracted information into the state budget successfully to tax administration agencies and related units (if any). In case the inspection is not appropriate, send the notification with digital signatures of bank or payment intermediary service provider about unsuccessful state budget remittance to the state budget payers via corresponding electronic payment application system so that the state budget payers can repeat the steps in the above order.

1. In case of submission to the state budget via the National Public Service Portal: After successful login into the National Public Service Portal, the state budget payer shall follow the next steps similar to the case of paying the state budget through websites of tax administration agencies specified at Point a, Clause 4 of this Article.
2. Necessary documents and number of records:
3. Document components:

State budget remittance documents or documents of competent state agencies requesting the state budget payers to pay money into the state budget.

1. Number of records:

In case of direct payment to the state budget: 01 original of payment voucher to the state budget. Particularly for state budget payers at banks who have not yet participated in the coordination of state budget collection agencies in the financial industry, it is necessary to make 2 original documents of payment vouchers to the state budget or 01 original or one copy of a competent state agency’s document requesting the state budget payer to deposit the money into the state budget.

In case of electronic payment to the state budget: 01 payment  voucher to the state budget shall be made on the application program at the web portal of tax administration agency or National Public Service Portal or the electronic payment application system of a bank or intermediary payment service provider.

6. Processing time:
7. In case of direct payment to the state budget: Within 30 minutes from the time the State Treasury or the bank or collecting agency receives a complete and valid dossier of the state budget payer.
8. In case of electronic payment to the state budget: Within 5 minutes after the web portal of tax authorities or National Public Service Portal or electronic payment application system of banks or intermediary payment service providers receive valid state budget remittance documents from state budget payers; at the same time, the account of the state budget payer has enough balance to deduct into the state budget according to the amount stated in the state budget voucher.
9. Objects of implementation: State budget payers
10. Settlement agency: State Treasury, collecting agency and bank or intermediary payment service provider
11. Implementation results:
12. In case of direct payment to the state budget: Documents of payment to the state budget shall be sent to the state budget payers certified by the State Treasury or the banks or collecting agencies.
13. In case of electronic payment to the state budget: Documents of payment to the state budget (with digital signature of the bank or intermediary payment service provider) sent to the state budget payer confirming the payment to the state budget.
14. Declaration form:
15. Tax payment list; paper of payment to the state budget; refund order cum clearing state budget revenues; receipts of taxes, fees, charges and fines for administrative violations are prescribed in accordance with Form No. 01, 02, 03a1, 03a2, 03b1, 03b2, 03c in Appendix I issued with this Decree.

Documents of money transfer from the unit’s account at the State Treasury are prescribed in accordance with Form No. 16a1, 16a2, 16a3, 16a4, 16b1, 16b2, 16c1, 16c2, 16c3 and 16c4 in Appendix II issued attached to this Decree.

Documents certifying the payment of money into the state budget of public postal service providers comply with Clause 19, Article 1 of Decree No. 97/2017/ND-CP dated August 18, 2017 of the Government amends and supplements a number of articles of the Government’s Decree No. 81/2013/ND-CP dated July 19, 2013 detailing a number of articles and measures to implement the Law on Handling of Administrative Violations.

Transaction vouchers of banks or intermediary payment service providers where state budget payers follow procedures for paying money comply with Articles 16 and 17 of the 2015 Accounting Law.

1. In addition to the information criteria that the state budget payer must declare on the form of payment voucher to the state budget specified at Point a, Clause 10 of this Article, the agency or organization that issues the budget payment voucher can adjust the format, add logos, images or other information criteria according to its management requirements and in accordance with the current law provisions, ensuring that no other information related to the subject of administrative procedures are added

Article 5. Procedures for refunding State budget revenues through the State Treasury

1. Name of administrative procedure: Procedures for refunding State budget revenues through the State Treasury.
2. Procedures: The refunded or authorized person shall carry out procedures for receiving money refunded from the State budget revenues in cash directly at the State Treasury’s office or the bank where the State Treasury open payment accounts or receive refunds via the payee’s accounts by non-cash payment method.
3. Steps of cash refund at the State Treasury:
4. The State Treasury receives the order to return the State budget revenues from the state competent agencies which decide the repayment.
5. Individuals who carry identity cards or identity cards or certificates of the armed forces or citizen identity cards or passports and authorization of receiving money from the person who is reimbursed (for authorized cases) to the State Treasury to carry out the procedures for receiving refund money.
6. The State Treasury checks the legality and validity of the order to return the State budget revenues; compare with the information on the identity card or the identity card or certificate of the armed forces or citizen identification card or passport and the power of attorney for the reimbursement (in case of authorization) to make a refund.
7. Steps of making refunds via the payee’s account by non-cash payment method:
8. The State Treasury receives the order to return the state budget revenue or refund order cum clearing state budget revenues issued by the competent state agency.
9. The State Treasury checks the legality and validity of the order to return the state budget revenue or the order of refund cum clearing state budget revenues; perform accounting of refunds, accounting of clearing state budget revenues and remittance of refunds of state budget revenues into accounts of state budget payers according to information approved by competent state agencies.
10. Documents composition and number of records:
11. Documents components:

In case of refunding in cash directly at the State Treasury to individuals: Identity card or identity card or certificate of the armed forces or citizen ID card or valid passport presented at State Treasury when carrying out procedures; The originals or copies of originals of power of attorney for reimbursement of state budget revenues (in case of authorization).

In case of refunding via the payee’s account: The State Treasury shall make a refund into the account of the refunded person according to the refund order of the competent state agency deciding on refund; the refunded person is not required to send the dossier to the State Treasury.

1. Number of records:

The quantity of each dossier component specified at Point a, Clause 5 of this Article is 1 copy (original or duplicate copy of the original). Particularly for people’s identity cards or identity cards or certificates of armed forces or valid citizenship or passport cards presented at the State Treasury, when carrying out the procedure, one original is required.

6. Processing time:
7. For cash reimbursement at the State Treasury: Within 30 minutes after the State Treasury receives all valid and lawful dossiers of individuals who are refunded and the refund order of the state budget revenue or the refund order cum clearing state budget revenues.
8. For refunds via the payee’s account: Within 01 working day after the State Treasury receives all valid and lawful refund order of the state budget revenue or the refund order cum clearing state budget revenue
9. Objects of implementation: Organizations and individuals are entitled to the refund of State budget revenues.
10. Settlement agency: State Treasury.
11. Implementation results:
12. For cash reimbursement at the State Treasury: The State Treasury’s voucher of reimbursement of state budget revenues, with the signature certifying that the recipient has received the full amount of money.
13. For refunds through the payee’s account: State Treasury or a bank or intermediary payment service provider shall credit to organizations and individuals that are refunded state budget revenues

Section 2. ADMINISTRATIVE PROCEDURES OF STATE BUDGET SPENDING CONTROL

Article 6. Procedures for controlling commitment of state budget expenditure through the State Treasury

1. Name of administrative procedure: Procedure to control commitment of state budget expenditure through the State Treasury.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on Public service information page of the State Treasury).
5. Order of implementation:
6. The unit using the state budget shall send a dossier of request for spending commitment or request for adjustment of spending commitment to the State Treasury where the transaction is conducted.
7. The State Treasury shall check the validity and legality of the dossier. In case the dossier satisfies the prescribed regime, the State Treasury shall carry out the procedures for spending commitment of state budget expenditure and send 01 copy of the proposal or adjust the written spending commitment certified by the State Treasury to the unit in writing or via the Public Service Information page of the State Treasury. In case the dossier does not meet the prescribed regime, the State Treasury shall send a notice of refusal to spending commitment of the state budget expenditure to the unit (clearly stating the reason for refusal) in writing or via the Public service information page of the State Treasury.
8. Documents composition and number of records:
9. Documents components:

In case of requesting spending commitment: Annual estimate (for recurrent expenditures), annual investment capital plan (for investment expenditures) assigned by competent authorities; written request of spending commitment; contract (sent once when arising or changing).

In case of request for adjustment of spending commitments: Annual estimates (for regular expenditures if adjusted), annual investment capital plans (for adjusted investment expenditures), which are assigned by competent authorities; contract (if adjusted); adjustment document of State budget expenditure commitment.

1. Number of records: The number of each component of the document specified at Point a Clause 4 of this Article is 01 copy (the original or a duplicate copy of the original). Particularly, the proposal or adjustment of commitment to state budget expenditure is 02 originals.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

5. Processing time: Within 01 working day, after the State Treasury receives all valid and legal documents of the unit.
6. Objects of implementation: Units using the state budget.
7. Settlement agency: State Treasury.
8. Implementation results:
9. In case the State Treasury approves the request or adjust of the unit’s spending commitment: Confirmation of the State Treasury directly on the written request or adjustment of the State budget expenditure commitment; In case the unit participates in electronic transactions with the State Treasury, the State Treasury shall send a confirmation of approval of the proposal or adjust to the spending commitment via the Public Service Information Page of the State Treasury.
10. In case the State Treasury refuses the request or adjust to the unit’s spending commitment: The State Treasury’s written notice of refusal of proposal or adjustment to the spending commitment; In case the unit participates in electronic transactions with the State Treasury, the State Treasury shall send a notice of refusal of proposal or adjustment of spending commitment through the State Treasury’s public service information page.
11. Declaration form:
12. An application form for state budget expenditures spending commitment, or an adjustment to state budget spending commitment, is made according to Form No. 04a or Form No. 04b in Appendix II enclosed herewith.
13. In addition to the information that state budget-using units must declare on the written request or adjust to the State budget expenditure commitment prescribed at Point a, Clause 9 of this Article, the issuing agency or organization issue a proposal or adjust to the state budget spending commitment can adjust the format, add a logo, images or other information criteria according to their management requirements and in accordance with current law and ensure that no additional information regarding the subject of administrative procedures is added.

Article 7.Procedures for controlling the payment of recurrent expenditures, business expenditures of a regular nature, expenditures of national target programs and business funding target programs

1. Name of administrative procedures: Procedures for controlling the payment of recurrent expenses, business regular expenditures, expenditures of national target programs and business funding target programs.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on Public service information page of the State Treasury).
5. Order of implementation:
6. a) In case of direct transactions at the State Treasury:

The unit using the state budget shall make and send a paper document directly at the State Treasury where the transaction is made.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case the expenditure meets the prescribed regime, the State Treasury shall carry out the payment procedures for the beneficiaries at the request of the state budget-using unit; at the same time, send the unit 01 copy of paper voucher (Debit voucher) to confirm that payment has been made. In case the expenditure does not meet the prescribed regime, the State Treasury shall issue a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) in writing to the unit.

1. b) In case of transactions through the State Treasury’s public service information page:

The unit using the state budget shall make and send a dossier of control of payment of state budget expenditures through the State Treasury’s information service page.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case the expenditure meets the prescribed regime, the State Treasury shall send 01 copy of Debit voucher to the unit via the State Treasury’s public service information page to certify that payment has been made. In case the expenditure does not meet the prescribed regime, the State Treasury shall send a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) to the unit through the public service information page of the State Treasury.

For expenditures made in the form of prepayment or post-payment control in the cases mentioned at Points a and b of this Clause, the State Treasury shall receive dossiers and carry out payment procedures for beneficiaries within 01 working day after receiving a complete and valid dossier; at the same time, send 01 copy of Debit voucher to the unit to confirm payment has been made. Within 01 working day from the date of payment, the State Treasury shall control the records according to the prescribed regime. In case the expenditure control does not comply with the prescribed regime, the State Treasury shall notify the expenditure control result to the unit (clearly stating the reason for refusal); after that, handle the collection of depreciated payment value on the next payment. In case the next payment time is not enough for the completed work volume or cost estimate for deduction, the State Treasury shall request in writing the unit to withdraw and reduce the state budget expenditure (in case of not having budget finalization), submit the state budget (for cases where budget has been settled).

4. Components of dossiers for regular expenditures of the state budget from the estimates accounts of units using the state budget:
5. a) Dossier sent for the first time (sent once at the beginning of the year or when arising, modified or supplemented), including: Written approval of annual estimates assigned by competent authorities; contracts (for contracts valued at over VND 50 million or more); written assignment or internal contract (for cases of self-implementation); document approving payroll norms approved by competent authorities.

In addition, in some specific cases, the unit using the state budget shall send additional supplements as follows:

For public non-business units, state agencies are autonomous and self-responsible for performing tasks, organizing apparatus, payroll and finance: Regulation on internal spending of budget-using units; the decision to grant autonomy of competent authorities (for public non-business units with autonomy and self-responsibility in terms of task performance, organizational structure, payroll and finance)

In case of state budget expenditure control according to task performance results: Detailed cost estimates are assigned by competent authorities.

In case of spending control by mode of task assignment, order placement of public products and services using the state budget from recurrent expenditure sources: Detailed cost estimates are assigned by competent authorities; decision on task assignment or order placement by a competent authority for a public non-business unit or a contract to place an order to provide public products or services in case the supplier of a public product or service is not affiliated public non-business unit

For expenditures on the performance of scientific and technological tasks: Documents approving the tasks of the competent authorities.

For expenditures on tasks and support from the state budget to implement the national tourism promotion program, national tourism action program and national trade promotion program: Detailed estimates assigned by the competent authority. In case the Ministry of Program Management transfers funds to the units in charge of program implementation, the Program Management Ministry shall send additional decisions on program approval according to the support contents.

For subsidy expenditures under subsidy decisions of competent authorities: Detailed cost estimates are assigned by competent authorities; subsidy decisions of competent authorities.

For expenditure on training and retraining of foreign workers by the state budget: Contract or notice of admission of overseas training establishments; decision to send officials to school.

1. b) Advance payment documents (sent according to each advance request): Receipt of money transfer; written guarantee of advance payment (for contracts where the guarantee is required).

In case the expenditures do not have a contract or expenditures with a contract with a value of not more than VND 50 million, the voucher of money transfer of the unit using the state budget cannot fully state the content of expenditure, state budget using units send a list of payment / advance contents.

1. Payment documents (sent for each payment request), including: money transfer documents; written request for advance payment (for cases of advance payment). In case the expenditures do not have a contract or expenditures with a contract with a value of not more than VND 50 million, the voucher of money transfer of the unit using the state budget cannot fully state the content of expenditure, state budget using units send a list of payment / advance contents.

In addition to the money transfer voucher, for some specific expenditures, the state budget using units shall additionally send:

In case of payment of salaries and allowances based on regular salaries and wages under the Contract, additional income, bonuses, allowances and other allowances, cash, scholarships: payment table for beneficiaries; documents specifying the results of annual expenditure savings (for additional incomes for cadres, civil servants and public employees; the units send no later than January 31 of the following year).

In case of spending from the support budget from the state budget to implement the national tourism promotion program, national tourism action program: Decision on approval of settlement by competent authorities.

In case of short-term working delegation abroad: Settlement of delegation to go on business abroad.

In case of paying yearly dues to international organizations: Estimated expenditure in foreign currencies; proposal of payment by international organizations.

In case of spending on procurement of assets not subject to concentrated procurement specified in Clause 8 of this Article (for expenditures that units must send contracts to the State Treasury for control): Table of determining value of block amount of work completed. As for automobile procurement, the unit sends the decision on permission for procurement by the competent authority.

In case the State Treasury is requested by the competent authority to pay directly to the beneficiary: List of beneficiaries approved by the competent authority.

In case of spending control by mode of task assignment, order and bidding for the provision of public products and services funded with the state budget from regular expenditure sources: Documents on acceptance of assigned tasks (for funding for assignment of tasks); acceptance record according to Form No. 02 and written record on acceptance and liquidation of contract according to Form No. 04 issued together with the Government’s Decree No. 32/2019/ND-CP dated April 10, 2019 regulating tasks, ordering or bidding for the supply of public products and services using the state budget from regular expenditure sources (for funding for ordering and bidding).

In case of payment of monthly allowances, one-time allowances for implementation of preferential policies for people with meritorious services to the revolution and people directly participating in the resistance: List of payment / advance contents (Department of Labor – War Invalids and Social Affairs directly pay to the beneficiaries); list of expenditures paid to beneficiaries of preferential policies for people with meritorious services to the revolution and people directly involved in the resistance, managed by the Labor, War Invalids and Social Affairs Department (through payment service organizations pay to the beneficiary); fund paying paper.

For the remaining expenses (in case the contract must be sent to the State Treasury for control): The table of determination of the value of completed work volumes. Particularly for insurance contracts, audits, telecommunications leasing, payment of public services, renting houses, and the unit sends a list of payment / advance contents.

5. Components of dossier for national target program expenditure, business funding target program:

1. Dossier sent for the first time (sent for the first time when dealing with the State Treasury or when incurred, adjusted or supplemented): The documents submitted for the first time in accordance with the provisions of Point a, Clause 4 of this Article; decisions approving estimates of maintenance and maintenance of infrastructure works by competent authorities; decisions to assign project implementation cost estimates and project approval decisions of competent authorities (for projects supporting production development, livelihood diversification and replication of poverty reduction models).
2. Advance and payment dossier: Comply with the provisions of Points b and c, Clause 4 and Points b and c, Clause 6 of this Article.
3. Components of dossier for expenditures on implementation of repair, maintenance, renovation, upgrading or expansion of material foundations:

For works with an investment cost of VND 500 million or more: Follow the provisions of Article 8 of this Decree.

For works with an implementation cost of under VND 500 million, a dossier comprises:

1. Dossier sent for the first time (sent once at the beginning of the year or when there are any adjustments or additions), including: The annual estimate assigned by the competent authority; contracts (for contracts valued at over VND 50 million or more).
2. Advance payment documents (sent according to each advance request), including: Money transfer documents; written guarantee of advance payment (for cases where the contract requires advance guarantee).

In case the expenditures do not have a contract or expenditures with a contract with a value of not more than VND 50 million, the voucher of money transfer of the unit using the state budget cannot fully state the content of expenditure, state budget using units send a list of payment / advance contents.

1. Payment documents (sent for each payment request), including:

For non-contracted expenses or contracted expenditures and the contract value not exceeding VND 50 million: Money transfer documents; written request for advance payment (for cases of advance payment); list of payment / advance contents (in case the money transfer voucher of the state budget-using unit cannot fully state the spending contents).

For expenditures with a contract value of over VND 50 million to under VND 500 million: Money transfer documents; written request for advance payment (for cases of advance payment); The table determines the value of the completed workload.

When the project is completed and approved by a competent state agency, but it has not yet been fully paid with capital according to the settlement approval value, the state budget-using unit shall additionally send the approval decision on the settlement.

7. Components of dossier for expenditures from deposit accounts of transaction units:
8. For deposit accounts that the State Treasury must control, the dossier includes:

For recurrent expenditures: The documents shall comply with Clause 4 of this Article (public non-business units shall ensure regular expenditures and investment and public non-business units shall themselves.  The document approving the number of employees is decided by the unit according to the regulations).

For expenditures on implementation of repair, maintenance, renovation, upgrade or expansion of facilities valued at under VND 500 million: Documents shall be submitted in accordance with Clause 6 of this Article.

For expenditures from toll accounts of state budget revenues (the units send one time at the beginning of the year or when there is an adjustment): revenue estimates, expenses and fees shall be delivered annually by competent authorities.

1. For deposit accounts that are not controlled by the State Treasury, the dossier includes: Money transfer documents.

8. Components of dossier for concentrated procurement expenses: Annual estimate or annual investment plan of programs or projects assigned by competent authorities; Contract according to the form prescribed in Article 78 of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government detailing a number of articles of the Law on Management and Use of Public Assets (hereinafter referred to as Decree No. 151/2017/ND-CP); money transfer documents; written guarantee of advance payment (in case the contract contains provisions of advance guarantee); written request for advance payment (in case of advance payment); minutes of property handover and receipt according to the form prescribed in Article 80 of Decree No. 151/2017/ND-CP; written document of the concentrated procurement unit requesting the agency managing the program or project to transfer money to the selected property supply contractor under the signed contract (in case the concentrated procurement unit requests the agency management of programs and projects that transfer money to contractors supplying properties) or transfer money to deposit accounts of centralized procurement units (in case where the concentrated procurement unit requests the program, project management agency to transfer money to the concentrated procurement unit for payment to the property supply contractor).
9. Components of dossiers for expenditures with security requirements: Annual estimates assigned by competent authorities; money transfer documents; written request for advance payment (for cases of advance payment).

10. Components of dossier for expenditures authorized by the State budget user to State Treasury to pay automatically at regular intervals to a number of suppliers of goods and services (such as electricity and water, telecom): Authorization document of stage budget using unit for the State Treasury on self-deduction of accounts of paying for the supplier according to the value of goods and services use; Units send 01 time when arises, adjust and supplement.

11. Number of files: The number of each component of the file specified in Clauses 4, 5, 6, 7, 8, 9 and 10 of this Article is 01 copy (original or true copy of the original). Particularly for the money transfer documents, there are 2 originals (in case of value-added tax deduction or in cases where the transaction units and suppliers of goods or services open accounts at one State Treasury unit, then add 01 original corresponding to each case); the written request for advance payment is 02 originals; 02 originals for the payment of the fee; The payment sheet for the beneficiary is 02 copies (original); List of contents of payment / advance is 01 original.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

12. Processing time:
13. For advance payment: Within 01 working day after the State Treasury receives a complete and valid dossier of the state budget using unit.
14. For payment: Within 02 working days from the date the State Treasury receives complete and valid dossiers of the state budget using unit.
15. For expenditures from the deposit account of the transaction unit that the State Treasury does not have to control: Within 01 working day from the date the State Treasury receives valid and legal money transfer documents of the transaction unit.
16. For expenditures made in the form of prepayment, later control: Within 01 working day after the State Treasury receives a complete and valid dossier of the budget-using unit.
17. Object of implementation: Transaction units.
18. Settlement agency: State Treasury.
19. Implementation results:

1. In case the State Treasury approves the request for payment, advance payment or payment from the deposit account of the transaction unit: Confirmation of the State Treasury directly on the remittance voucher of the transaction unit. Particularly for payment of salaries and amounts of salary nature and additional income for officials, public servants and public employees, in cases where transaction units have not yet carried out administrative procedures through the public service information page of the State Treasury, apart from the confirmation on the money transfer documents of the transaction unit, the State Treasury shall certify on 01 copy of the payment sheet for the beneficiary (with the seal of the State Treasury) for units to transfer to banks and then banks shall transfer money into personal accounts of officials, public servants and public employees.

In case the unit participates in electronic transactions with the State Treasury, the State Treasury shall send Debit vouchers to the unit through the State Treasury’s public service information page to certify that payment, advance payment or payment from the unit’s deposit account has been made.

1. In case the State Treasury rejects the request for payment, advance payment or payment from the deposit account of the transaction unit: The State Treasury shall notify (in writing or via the Public Service Information Page)) on the refusal to accept payments, advance payments or expenditures from the units’ deposit accounts.

16. Declaration form:

1. The written request for advance payment; paper of payment of expenses; list of payment / advance contents; table to determine the value of completed work volumes; payment table for beneficiaries; list of expenditures paid to beneficiaries of preferential policies for people with meritorious services to the revolution and people directly involved in the resistance, managed by the Labor, War Invalids and Social Affairs branch and documents of money transfer prescribed corresponding to the Form No. 05a, 05b, 06, 07, 08a, 08b, 09, 10, 16a1, 16a2, 16a3, 16a4, 16c1, 16c2, 16c3 and 16c4 in Appendix II issued with this Decree.
2. In addition to the information criteria that units dealing with the State Treasury must declare on the declaration forms prescribed at Point a, Clause 16 of this Article, the agency or organization that issues the declaration form may adjust the format, add logos, images or other information indicators according to their management requirements and in accordance with the current law provisions, making sure not to add other relevant information relating objects of administrative procedures.

Article 8. Procedures for controlling the payment of investment capital belonging to the state budget capital

1. Name of administrative procedure: Procedures for controlling the payment of investment capital belonging to the state budget capital.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. b) Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).
5. Order of implementation:
6. In case of direct transactions at the State Treasury:

The investor or construction investment project management unit shall make and send a dossier to the State Treasury where the transaction is carried out.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case of controlling the guaranteed expenses strictly according to the prescribed regime, the State Treasury shall carry out the payment procedures for the beneficiaries at the request of the investor or the construction investment project management unit; at the same time, send the unit 01 copy of paper voucher (Debit voucher) to confirm that payment has been made. In case the expenditure control does not meet the prescribed regime, the State Treasury shall issue a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) in writing to the unit.

1. In case of transactions through the State Treasury’s public service information page:

The investor or the construction investment project management unit shall make and send a dossier through the State Treasury’s public service information page.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case of controlling the guaranteed payment strictly according to the prescribed regime, the State Treasury shall carry out the payment procedures for the beneficiary and send 01 copy of the Debit voucher to the unit to certify that payment has been made. In case the expenditure control does not comply with the prescribed regime, the State Treasury shall send a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) to the unit through the State Treasury’s public service information page.

1. For expenditures made in the form of prepayment, post-payment control in the cases mentioned at Points a and b of this Clause, the State Treasury shall receive dossiers and carry out payment procedures for beneficiaries within 01 working day after receiving a complete and valid dossier; at the same time, send 01 copy of Debit voucher to the unit to confirm payment has been made. Within 02 working days from the date of payment, the State Treasury shall control the records according to the prescribed regime. In case the expense control is not in compliance with the prescribed regime, the State Treasury shall notify the expenditure control result to the unit (clearly stating the reason for refusal); after that, handle collection of withheld payment value on the next consecutive payment. In case the next payment time is not enough for the completed work volume or capital plan for deduction, the State Treasury shall request in writing the unit to recover and reduce the state budget expenditure (if not doing budget settlement), remitting the state budget (for cases where the budget settlement has been made).
2. Components of legal documents of the project (sent for the first time when dealing with the State Treasury or when arises, adjusted and supplemented):
3. For projects and investment preparation, the dossier comprises: Annual investment capital plan approved by competent authorities; decision allowing investment preparation; cost estimates for investment preparation work or cost estimates of each work item under investment preparation approved by competent authorities; contract; document on assignment or internal contract of assignment (for self-executing cases).
4. For project implementation, a dossier comprises:

Annual investment plan approved by competent authorities; investment decisions of competent authorities and decisions on project adjustment (if any); a document of a competent authority permitting self-implementation (if it is not included in the investment decision of a competent authority); contract, joint venture agreement (in case of joint venture contract which joint venture agreement is not specified in contract); written assignment or internal contract of contract (for cases of self-implementation); cost estimates and approval decisions of competent authorities for each job, work item or work in case of contractor appointment or self-implementation and jobs performed without contract ( except for projects only making economic – technical reports). Particularly for compensation and support for resettlement, there must be a cost estimate for the organization of compensation, support and resettlement approved and estimated by the competent authority.

For a construction contract with ground clearance, the unit shall send the ground clearance plan or the minutes of ground delivery (in part or in full) as agreed in the contract.

5. Components of the advance payment dossier (to be sent for each advance request) include: The written request for payment of investment capital; money transfer documents; written advance guarantee contract (for cases where an advance guarantee is required).
6. Components of payment documents (send by each time of payment request):
7. For payment of completed work volume (including works performed through contracts and not through contracts), a dossier comprises: Application for payment of investment capital; money transfer documents; written request for advance payment of investment capital (for cases of advance payment); The table determines the value of the completed workload.

For compensation, support and resettlement expenses, the dossier includes: An application for payment of investment capital; money transfer documents; written request for advance payment of investment capital (for cases of advance payment); a table confirming the value of the work of compensation, assistance and resettlement performed; contracts and house handover minutes (in case of buying houses to serve emigration, clearance).

For expenses for organizing the implementation of compensation, support and resettlement, a dossier comprises: An application for payment of investment capital; money transfer documents; written request for advance payment of investment capital (for cases of advance payment).

1. For compensation, support and resettlement, works must be constructed (including construction of houses for relocation and ground clearance): Follow the provisions of Clauses 4, 5 and point a,c and d, Clause 6 of this Article.
2. For a project that has been approved for settlement by a competent state agency but has not yet been fully paid with capital according to the settlement approval value, a payment dossier comprises: investment payment request; settlement approval decisions; money transfer documents.
3. In case of payment of insurance contracts and audit contracts, the dossier includes: An application for investment capital payment; money transfer documents.

7. Components of dossiers of investment projects belonging to national target programs and state budget capital target programs: Follow the provisions of Clauses 4, 5 and 6 of this Article. Particularly for the composition of legal documents, for projects belonging to national target programs of small scale and non-complicated techniques, the State shall provide partial investment support and the remainder shall be contributed by people (referred to as is a small-sized group-C project), the dossier shall include: The annual investment capital plan approved by the competent authority; the written approval of investment preparation estimates of competent authorities, enclosed with cost estimates for investment preparation work (for investment preparation (work) projects); decision approving construction work dossier of the commune People’s Committee together with construction work dossier (for project implementation work); contract
8. Components of legal, advance and payment documents of specific construction works:

1. For secret works: Annual investment capital plans approved by competent authorities; written request for payment of investment capital; money transfer documents; written request for advance payment of investment capital (for cases of advance payment).
2. For implemented works under urgent orders, urgent and temporary construction works:

The advance documents include: Emergency orders or emergency situations decisions of competent authorities; investment decisions of competent authorities and decisions on project adjustment (if any); written request for payment of investment capital; money transfer documents; written advance guarantee (for cases where an advance guarantee is required).

Payment documents: Contract, joint venture agreement (in case of joint venture contract that joint venture agreement is not specified in contract) or assignment document (for case of self-implementation and without contract ) and documents as prescribed in clauses 4 and 6 of this Article (except for the documents the unit sent when making advances).

9. Dossier composition for expenditures from deposit accounts of transaction units: the dossier complies with Clauses 4, 5 and 6 of this Article.

In case of payment from deposit account that the State Treasury does not have to control, the dossier includes: Money transfer voucher.

10. Components of dossier for case of project management entrustment, dossier includes: Trust contract and documents specified in Clauses 4, 5 and 6 of this Article.
11. Number of records: The number of each component of the file specified in Clauses 4, 5, 6, 7, 8, 9 and 10 of this Article is 01 copy (original or true copy). Particularly for the money transfer documents, there are 2 originals (in case of value-added tax deduction or in cases where the transaction units and suppliers of goods or services open accounts at one State Treasury unit, add 01 original corresponding to each case); the written request for payment of investment capital and the written request for payment of investment capital advance are 02 originals.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

12. Processing time:

1. For advances: Within 01 working day after the State Treasury receives a complete and valid dossier of the investor or the construction investment project management unit.
2. For payments: Within 03 working days from the date the State Treasury receives a complete and valid dossier of the investor or the Management Board of construction investment project..
3. For expenditures made in the form of prepayment or control: Within 01 working day after the State Treasury receives a complete and lawful dossier of the investor or the management board of construction investment projects.

13. Objects of implementation: Investors or management board of construction investment projects belong to the state budget
14. Settlement agency: State Treasury.
15. Implementation results:
16. In case the State Treasury approves the request for payment or advance: Certification of the State Treasury directly on the written request for payment of investment capital, vouchers of money transfer. In case the investor or the construction investment project management unit participates in electronic transactions with the State Treasury, the State Treasury sends Debit vouchers to the unit through the State Treasury’s Public Service Information Page to confirm payment or advance has been made.
17. In case the State Treasury rejects the request for payment or advance: The State Treasury shall notify the refusal to accept payment or advance of the investor or the Management Board of construction investment project in writing or via the Public Service Information Page of the State Treasury.
18. Declaration form:
19. The written request for payment of investment capital; money transfer documents; written request for advance payment of investment capital; a table of determination of the value of completed work volumes and a table of values ​​of the volume of work for compensation, support and resettlement, which has been made in accordance with the Form No. 11, 16b1, 16b2 and 05c, 08b, 12, 16c1, 16c2, 16c3 and 16c4 in Appendix II issued with this Decree.
20. In addition to the information that the subjects must declare on the declaration forms prescribed at Point a, Clause 16 of this Article, the agency or organization that issues the declaration form may adjust the format and add logos, images or other information criteria according to their management requirements and in accordance with current law provisions, ensuring that no additional information related to the administrative procedures subjects are added.

Article 9. Procedures for controlling and paying investment project management expenses of projects using state budget capital through the State Treasury

1. Name of administrative procedure: Procedures for controlling and paying investment project management costs of projects using state budget capital through the State Treasury.
2. Procedure:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).

3. Order of implementation:
4. In case of direct transactions at the State Treasury:

The investor or construction investment project management unit shall make and send a dossier to the State Treasury where the transaction is carried out.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case of controlling the guaranteed expenses strictly according to the prescribed regime, the State Treasury shall carry out the payment procedures for the beneficiaries at the request of the investor or the construction investment project management unit; at the same time, send the unit 01 copy of paper voucher (Debit voucher) to confirm that payment has been made. In case the expenditure control does not meet the prescribed regime, the State Treasury shall issue a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) in writing to the unit.

1. In case of transactions through the State Treasury’s public service information page:

The investor or the construction investment project management unit shall make and send a dossier through the State Treasury’s public service information page.

The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case of controlling the guaranteed expenses strictly according to the prescribed regime, the State Treasury shall carry out the payment procedures for the beneficiaries and send the notice confirming the payment (enclosed with the Debit voucher) to the unit. In case the expenditure control does not comply with the prescribed regime, the State Treasury shall send a notice of refusal to pay the state budget expenditure (clearly stating the reason for refusal) to the unit through the State Treasury’s public service information page.

For expenditures made in the form of prepayment or post-payment control in the cases mentioned at Points a and b of this Clause, the State Treasury shall receive dossiers and carry out payment procedures for beneficiaries within 01 working day after receiving a complete and valid dossier; at the same time, send 01 copy of Debit voucher to the unit to confirm payment has been made. Within 01 working day from the date of payment, the State Treasury shall control the records according to the prescribed regime. In case the expense control is not in compliance with the prescribed regime, the State Treasury shall notify the expenditure control result to the unit (clearly stating the reason for refusal); after that, handle the collection of the withheld payment value on the next consecutive payment. In case the next payment time is not enough for the completed work volume or cost estimates for deduction, the State Treasury shall request in writing the units to collect and reduce the state budget expenditures (in case of unsettled budget), submit the state budget (for cases where budget has been settled).

4. Components of the dossier sent for the first time (sent once in the beginning of the year or when incurred, modified or supplemented), including: The annual investment capital plan assigned by the competent authority; decisions approving annual project revenue estimates and annual project management expenditure (except where it is not required to make estimates); cost estimates and approval decisions of competent authorities (for cases of self-implementation); decision on handing over autonomy of competent authorities (in case not yet specified in the decision on establishing the unit); regulations on internal spending of the unit or regulations on the use of saved project management funding; documents approving payroll norms approved by competent authorities or established decisions; contract.

5. Components of advance payment and payment dossier (sent each time when there is a request for advance or payment) in case the investor directly manages a project; the investor entrusts all project management to the specialized and regional project management board:

1. The application for advance payment includes: Request for payment of investment capital; money transfer documents.
2. Payment documents, including: Application for investment capital payment; money transfer documents; written request for advance payment (for cases of advance payment); Other relevant dossiers prescribed at Point c, Clause 4 and Point c, Clause 6, Article 7 of this Decree.

6. Components of dossier in case the investor directly manages many projects; investors entrust a part of project management to specialized, regional project management boards:
7. A dossier for transferring project management fund from an estimate account to a deposit account, including: Application for investment capital payment; money transfer documents.
8. Documents about advance, payment of project management costs from deposit accounts (sent each time when there is a request for advance or payment):

Advance payment documents include: Request for payment of investment capital; money transfer documents.

Payment documents, including: Application for payment of investment capital; money transfer documents; written request for advance payment (for cases of advance payment); project management expense allocation table requests for advance payment of project management costs; Other relevant dossiers prescribed at Point c, Clause 4 and Point c, Clause 6, Article 7 of this Decree.

7. Number of files: The number of each component of the file specified in Clauses 4, 5 and 6 of this Article is 01 copy (original or true copy). Particularly for the money transfer documents, there are 2 originals (in case of value-added tax deduction or in cases where the transaction units and suppliers of goods or services open accounts at one State Treasury unit, add 01 original corresponding to each case); the written request for payment of investment capital and the written request for advance payment are 02 originals; List of contents of payment / advance is 01 original.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

8. Processing time:

1. For advances: Within 1 working day after the State Treasury receives complete and valid dossiers of investors or the Management Board of construction investment project.

1. For payments: Within 02 working days from the date the State Treasury receives a complete and valid dossier of the investor or the Management Board of construction investment project.

1. c) For expenditures made in the form of prepayment or control after: Within 01 working day after the State Treasury receives a complete and lawful dossier of the investor or the Management Board of construction investment project.

9. Objects of implementation: Investors and management board of construction investment projects belong to state budget capital.
10. Settlement agency: State Treasury.
11. Implementation results:
12. In case the State Treasury approves the request for payment or advance of investment project management costs of the investor or the Management Board of construction investment project: Certification by the State Treasury directly on money transfer documents. If the investor or the Management Board of construction investment projects participates in electronic transactions with the State Treasury through public services, the State Treasury shall send Debit notices to the units via the public service information page of the State Treasury with confirmation that advance and payment has been made.

1. In case the State Treasury rejects the request for payment or advance of investment project management expenses of investor or the Management Board of construction investment projects: the State Treasury give out notices of refusal of payment and advance of the investor or the Management Board of construction investment project (in paper form or via the Public Service Information Page of the State Treasury).
2. Declaration form:
3. The written request for payment of investment capital; money transfer documents; written request for advance payment; The project management expense allocation table requesting for the advance payment of project management expenses is prescribed according to Forms No. 11, 16b1, 16b2, 16c1, 16c2, 16c3, 16c4, 05c and 13 in Appendix II issued with this Decree; Other relevant declaration forms prescribed in Clause 16, Article 7 of this Decree.
4. In addition to the information that the subjects must fill in the application forms and declaration forms prescribed at Point a, Clause 12 of this Article, the agency or organization issuing the declaration form may adjust the format, add logos, images or other information indicators according to their management requirements and in accordance with current law provisions, make sure not to add other information related to the object of implementation of administrative procedures.

Article 10. Procedures for controlling expenditures of foreign capital via the State Treasury

1. Name of administrative procedure: Procedure to control foreign capital spending through the State Treasury.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).
5. Order of implementation:
6. In case of payment at the service bank:

In case of direct transactions at the State Treasury: The investor or the management board of construction investment project shall make and send dossier directly at the State Treasury where the transaction is conducted. The State Treasury shall receive and control the legality, validity, and payment conditions according to the prescribed regime. In case of controlling the guaranteed expenses strictly according to the prescribed regime, the State Treasury certifies the advance and payment at the request of investors or management board of construction investment project. In case the expenditure control does not meet the prescribed regime, the State Treasury shall issue a notice of refusal to confirm (clearly stating the reason for refusal) in writing to the unit.

In case the investor or the Management Board of construction investment project prepares and sends a dossier through the public service information page of the State Treasury, the State Treasury receives and controls the legality, validity and conditions for payment, if strictly complying with the prescribed regime, the State Treasury shall confirm the advance and payment at the request of investors or management board of construction investment project. In case the expense control is not in compliance with the prescribed regime, the State Treasury shall make a notice of refusal to confirm (clearly stating the reason for refusal) and send it to the unit through public service information page of the State Treasury.

1. In case of payment at the State Treasury: Comply with the provisions of Clause 3, Article 8 of this Decree.
2. Document components:

1. The first documents of the project (sent one time when the first transaction with the State Treasury or when arises, adjusted or supplemented), including: The first documents submitted as prescribed in Clause 4 Article 7 and Clause 4 Article 8 of this Decree, the contract itself must have a Vietnamese translation (signed and sealed by the project owner) of the payment terms of the contract (for a contract between the project owners with contractors signed in foreign languages); agreement on ODA and concessional loan signed between the Government of Vietnam and the sponsor (Vietnamese translation with signature and seal of the project owner); agreements, letters or documents of sponsors saying “no objection” (if any).

For independent aid capital, when estimating and settling budgets, there must be cost estimates assigned by competent authorities.

1. Advance and payment documents (sent each time when there is a request for advance or payment):

For projects or component projects under development investment capital plans wholly allocated and partially allocated by the state budget, re-borrow partially according to the ratio, the dossiers must comply with the provisions of Article 8 of this Decree.

For projects or activities of business expenditure estimates fully allocated and partially allocated by the state budget, re-borrow partially according to the ratio, the dossiers must comply with Article 7 of the Decree with the request form to certify the validity of business capital.

In case the contract prescribes the use of a temporary payment certificate to replace the table of determination of the value of completed jobs, the units send the temporary payment certificate signed between the project owner and the contractor.

In case of confirmation at the State Treasury, payment at the service bank, in addition to the above documents, the investor is not required to send the money transfer documents.

5. Number of dossiers: Complying with the provisions of Clause 11, Article 8 of this Decree (in case of investment expenditures) or Clause 11, Article 7 of this Decree (for non-business expenditures). For a written request for certification of valid non-business capital expenditure, 2 copies (original or true copy of the original).
6. Processing time: A Within 3 working day after the State Treasury receives a valid and lawful dossier of the unit. Particularly for expenditures made in the form of prepayment, post-payment control, the time limit is within 1 working day after the State Treasury receives complete and lawful dossiers of investors or management board of construction investment project.
7. Object of implementation: The investor or the management board of construction investment project of the project or project component eligible for state budget allocations; Projects applying the one-time allocation mechanism, re-lending part of it in proportion.
8. Settlement agency: State Treasury.
9. Implementation results:
10. In case the State Treasury approves the request for payment or advance of foreign capital: The State Treasury’s confirmation directly on the written request for payment of investment capital or the written request for certification of valid capital expenditures of the investor or the management board of construction investment project (for cases of certification at the State Treasury and payment at banks); The State Treasury’s confirmation directly on the written request for payment of investment capital or the written request for certification of valid capital expenditures and money transfer documents of the investor or the management board of construction investment project (for cases of payment at the State Treasury).
11. In case the State Treasury rejects the request for payment or advance of foreign capital: The State Treasury shall notify the refusal to accept payment, withdraw capital or refuse to certify expenditure control (in writing or via the Public Service Information page of the State Treasury).
12. Declaration form:
13. An application form for certification of the validity of non-business capital is prescribed in Form No. 14 in Appendix II enclosed herewith and other relevant forms of declaration prescribed in Clause 16 Article 8 of the Decree. (for investment expenses) or Clause 16, Article 7 of this Decree (for non-business expenditures).
14. In addition to the information that the subjects must declare on the declaration forms prescribed at Point a, Clause 10 of this Article, the agency or organization that issues the declaration form may adjust the format and add logos, images or other information criteria according to their management requirements and in accordance with current law provisions, ensuring that no additional information related to the subject implementing administrative procedures.

Article 11. Procedures for accounting ODA and concessional loans into the state budget

1. Name of administrative procedure: Procedure for accounting ODA and concessional loans into the state budget.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters;
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).
5. Order of implementation:
6. In case of direct transactions at the State Treasury:

The investor or the management board of construction investment project shall make a written request for recording collection and spending of ODA and concessional loans together with the sponsor’s money transfer documents to the beneficiary and send it to the State Treasury where transactions to be certified for accounting ODA and concessional loans.

The State Treasury shall receive and check the information on the written request for recording collection and spending of ODA and concessional loan and attached documents; if appropriate, confirm accounting. In case of non-conformity, the State Treasury shall issue a notice of refusal to certify the accounting of ODA and concessional loans in writing to the units (clearly stating the reason for refusal).

1. In case of transactions through the State Treasury’s public service information page:

The investor or the management board of construction investment project shall make and send a written request for recording collection and spending of ODA and concessional loan together with the sponsor’s remittance notice to beneficiaries via the public service information page of the State Treasury.

The State Treasury shall receive and check the information on the written request for recording collection and spending of ODA and concessional loan and attached documents; if appropriate, confirm accounting. In case of non-conformity, the State Treasury shall send a notice of refusal to certify the accounting of ODA and concessional loans to the unit (clearly stating the reason for refusal) through the State Treasury’s public service information page.

4. Composition, number of records:
5. Dossier contents: written request for recording collection and spending of ODA and foreign preferential loan capital; the sponsor’s money transfer notice to the beneficiary or the bank’s statement of money transfer documents of service bank of the project owner or the bank’s document showing that money has been transferred to the beneficiary.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

1. Number of documents: 03 originals of the written request for recording collection and payment of ODA and concessional loans; 01 original or copy of the sponsor’s money transfer notice to the beneficiary or the bank’s statement of money transfer documents of service bank of the project owner or the bank’s document showing that money has been transferred to the beneficiary.
2. Processing time: Within 02 working days, counting from the date the State Treasury receives a complete and valid dossier of the unit.
3. Objects of implementation: The investor or the management board of the construction investment project or the component of the project is funded by the state budget; projects which apply a partial allocation mechanism and partially re-lend according to the ratio.
4. Settlement agency: State Treasury.
5. Implementation results:
6. In case the State Treasury approves the accounting of ODA capital or foreign concessional loan, the State Treasury shall sign the certification on the written request for recording collection and spending of ODA and concessional loan and return it to the unit. (in paper form or through the Public Service Information Pages of the State Treasury).
7. In case the State Treasury refuses to account the ODA or concessional loan: The State Treasury shall send a notice of refusal to account the ODA or concessional loan to the unit (in paper form or via public service information page of the State Treasury).
8. Declaration form:
9. The written request for recording collection and spending of ODA and foreign preferential loan is prescribed in Forms No. 15a and 15b in Appendix II enclosed herewith.
10. In addition to the information that the subject must fill in the written request for recording collection and spending of ODA and concessional loans, the agency or organization that issues the written request for recording collection and spending of ODA capital, concessional loans may adjust the format, add logos, images or other information criteria according to their management requirements and in accordance with current law provisions, ensuring no additional addition related to subjects of administrative procedures are added.

Section 3. ADMINISTRATIVE PROCEDURES UNDER THE FIELD OF REGISTRATION AND USE OF ACCOUNTS

Article 12. Procedures for account registration, account supplementation and change of seal and signature samples of transaction units at the State Treasury

1. Name of administrative procedure: Procedures for account use registration, account supplementation and change of seal and signature samples of transaction units at the State Treasury.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).
5. Order of implementation:
6. Transaction units subject to opening accounts at the State Treasury shall prepare and send an application for registration of account, account supplementation and change of seal sample, signature specimen in paper form directly at State Treasury or sent through the Public Service Information page of the State Treasury.
7. The State Treasury shall receive and inspect the application for registration of account, account supplementation and change of seal and signature samples of transaction units; In case the dossiers of the transaction units are complete and valid, the State Treasury shall receive the dossiers and make the receipt of the registration dossiers and send them to the transaction units; In case of incomplete or invalid dossiers, the State Treasury returns the dossier and instructs the transaction unit to complete the dossier according to the instructions to complete the dossier.

In case the unit enters into an electronic transaction with the State Treasury, the State Treasury shall send a feedback notice on the receipt of the unit’s dossier which has been sent to the State Treasury (in the case of complete and valid dossier) or give feedback on the refusal and the reason for refusing to receive the request of the trading unit (if the application of the unit is incomplete and valid) through the Public Service Information page of the State Treasury.

1. After the application for registration of account, account supplementation and the seal sample and signature specimen of the transaction unit has been approved by the State Treasury, the State Treasury certifies on the account registration, account supplementation and seal samples, signature samples paper or change of seal samples and signature samples request form and return the paper copy to the transaction units or send the State Treasury’s approval notices to the transaction units ( via the Public Service Information page of the State Treasury).
2. Document components:
3. An account and seal specimen and signature specimen registration form in case of registration of account and account supplementation.
4. A written request for change of seal specimen and signature specimen in case of changing the seal specimen and signature specimen.
5. Decision on establishment of unit, organization, or decision on project management for case of account registration (except agencies of the Communist Party of Vietnam; central state agencies: such as Offices of the President, Offices of the National Assembly, Government Offices, ministries, ministerial-level agencies, agencies attached to the Government; agencies of mass organizations and organizations: such as the Vietnam Fatherland Front Committee, Ho Chi Minh Communist Youth Union, Vietnam Women’s Union, Vietnam Farmers Union, Vietnam Labor Confederation, Vietnam Veterans Association; Offices of provincial, district People’s Committees and commune-level people’s committee; armed forces units of National Defense and Security).
6. Decision on appointment of account holder or written document / resolution recognizing the head of the transaction unit in case of account registration, account supplementation and change of signatures of account holders (except Offices of provincial, district and commune People’s Committees; units of the armed forces of National Defense and Security). In case the head of the unit authorizes the subordinate to be the account holder, there must be a letter of authorization from the head of the unit that allows the subordinate to be the account holder or a written assignment to the deputy in charge in each area.
7. Decision to appoint a chief accountant or a contract / document to assign a chief accountant or a document to assign a person in charge of accounting or a document on assignment of a chief accountant’s signature on the accounting voucher transactions with the State Treasury of the transaction unit in case of account registration, account supplementation and change of signature of chief accountant (except for units of the armed forces of National Defense and Security Division).
8. Certificate of budget relation code number registration for units using state budget, state enterprises (in case of application for account registration).
9. Number of files: The number of each component of the document specified in Clause 4 of this Article is 01 copy (original or duplicate copy of the original). Particularly for account and seal specimen, signature specimen registration form and request for change of seal specimen, signature specimen is 02 originals.

In case of sending the dossier through the State Treasury’s public service information page, the dossier components must be digitally signed according to regulations.

6. Processing time : Within 01 working day, from the date the State Treasury receives the complete and valid account registration dossier of the transaction unit.
7. Object of implementation: Transaction units subject to opening accounts at the State Treasury.
8. Settlement agency: State Treasury.
9. Implementation results: Confirmation of the State Treasury on the account and seal specimen, signature specimen registration certificate or written request for change of seal specimen and signature specimen (in case the transaction unit requests account registration, account supplementation or change the seal and signature form directly at the State Treasury) or notice of the State Treasury through the Public Service Information page of the State Treasury about the acceptance of account registration, account supplementation, change of seal sample and signature sample.
10. Declaration form:
11. Account and seal and signature specimen registration form; written request for change of seal specimen and signature sample is prescribed according to Forms No. 17 and 18 in Appendix III issued with this Decree.
12. In addition to the information that the subject must fill in the account and seal and signature specimen registration form; written request for change of seal specimen, signature specimen, agency or organization that issues the account registration certificate and seal specimen and signature sample; request form for changing seal sample, signature form, adjustable signature, adding logo, image or other information criteria according to their management requirements and in accordance with current laws and regulations, ensuring that no other information related to subjects of administrative procedures are added.

Article 13.- Procedures for closing accounts of trading units opened at the State Treasury

1. Name of administrative procedure: Procedures for closing accounts of transaction units opened at the State Treasury.
2. Procedures:
3. a) Send documents and receive results directly at the State Treasury headquarters.
4. b) Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).

3. Order of implementation:
4. The transaction unit sends the written request for finalizing the account and the sheet of reconciliation of the estimate and the situation of using the state budget fund at the State Treasury or the confirmation sheet of the deposit account balance at the State Treasury to the State Treasury where the transaction unit opens its account.
5. The State Treasury shall base on the written request for finalization of accounts sent by the transaction units, make data reconciliation, confirm the balance till the date of comparison and make final settlement of accounts for the transaction units, at the same time, send the settlement notice of the State Treasury to the transaction unit (in paper form or via the State Treasury’s public service information page).
6. Composition and number of records:
7. Document components:

Written request for finalization of accounts of transaction units; a table of reconciliation of estimates and the use of state budget funds at the State Treasury or a table of confirmation of the deposit account balance at the State Treasury.

1. Number of records: The number of each component of the document specified at Point a Clause 4 of this Article is 01 original.
2. Processing time: Within 01 working day, from the date the State Treasury receives the complete and valid file of the transaction unit.
3. Subjects of implementation: Transaction units that open accounts at the State Treasury.
4. Settlement agency: State Treasury.
5. Implementation results: The State Treasury shall finalize accounts of transaction units; at the same time, complete the handling of account balance (if any) at the request of the transaction unit.
6. Declaration form:
7. A table of comparison of estimates and use of state budget funds at the State Treasury; The table of confirmation of the deposit account balance at the State Treasury is prescribed in accordance with Form No. 20a, 20b, 20c, 20d, 20e, 20f and 19 in Appendix III issued with this Decree.
8. In addition to the information that the subject must implement in the table of estimates and the situation of using the state budget fund in the State Treasury; a table of confirmation of the deposit account balance at the State Treasury, an agency or an issuing organization that prepares the table of estimates and the use of state budget funds at the State Treasury; confirmation sheet of the deposit account balance at the State Treasury can adjust the format, add logos, images or other information criteria according to its management requirements and in accordance with current laws, ensure that no additional information regarding the subject of administrative procedures is added.

Article 14.- Procedures for comparing and confirming account balances of transaction units at the State Treasury

1. Name of administrative procedure: Procedure for comparing and confirming account balance of the transaction unit at the State Treasury.
2. Procedures:
3. Send documents and receive results directly at the State Treasury headquarters.
4. Send documents and receive results through the Public Service Information Page of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the Public service information page of the State Treasury).
5. Order of implementation:
6. The transaction unit that opens an account at the State Treasury shall make and send a request to confirm the account balance to the State Treasury where the transaction is made.
7. The State Treasury shall examine, compare data and handle:

In case of proper matching, the State Treasury shall certify account balances for transaction units; In case of inconsistency, the State Treasury notifies the transaction unit and coordinates to review the data.

In case the transaction unit prepares and submits a request to confirm the account balance through the Public Service Information Page of the State Treasury, the State Treasury sends a notice of confirmation of matching (or does not match) via the Public Service Information Page of the State Treasury.

After 01 working day from the date of receiving the State Treasury’s notice that the reconciliation figures do not match, the transaction unit will continue to carry out the reconciliation procedure and confirm the account balance of the unit directly at the State Treasury’s office or via the State Treasury’s public service information page.

4. Composition and number of records:
5. Document components:

In case of reconciliation, confirmation of estimated account balance: The comparing table of estimates and situation of use of state budget funds at the State Treasury.

In case of reconciliation of certification of deposit account balance: Table of certification of deposit account balance at the State Treasury.

1. Number of records: The number of each component of the document specified at Point a Clause 4 of this Article is 02 originals.
2. Processing time: Within 01 working day, from the date the State Treasury receives the complete and valid document of the transaction unit.
3. Subjects of implementation: Transaction units that open accounts at the State Treasury.
4. Settlement agency: State Treasury.
5. Implementation results:
6. In case of a written request for confirmation of account balance: The State Treasury’s confirmation that it matches (or does not match) on the application for confirmation of account balance of the transaction unit.
7. In case of the request to confirm the account balance through the Public Service Information Page of the State Treasury: The State Treasury’s notice whether it matches (or does not match) the data at the transaction unit.
8. Declaration form: Table of reconciliation of estimates and use of state budget funds at the State Treasury; confirmation of deposit account balance at the State Treasury shall comply with the provisions of Clause 9, Article 13 of this Decree.

CHAPTER III

ORGANIZATION OF IMPLEMENTATION

Article 15. Tasks and powers of the Ministry of Finance

1. To guide in detail the level and content of expenditures to fulfill their spending commitments according to the actual implementation situation; expenditures in the form of prepayment, control later; content of state budget revenues using the form of payment voucher to state budget.

2. To organize the direction, management, supervision, inspection and examination of the implementation of administrative procedures in the domain of the State Treasury according to the provisions of law.

3. Directing the State Treasury:

4. To abide by the regulations on administrative procedures in the domain of the State Treasury, to ensure the processing time for handling of each administrative procedure strictly according to the provisions of this Decree; guide the transaction units to provide dossiers and fully fill in information on the forms and dossiers of administrative procedures, ensuring the requirement of supplementing dossiers of administrative procedures specified in this Decree shall be performed no more than once during the process of handling of dossiers and the processing time for returning invalid dossiers for each administrative procedure shall not exceed the processing time for handling of such administrative procedures; It is not allowed to request the transaction unit to supplement documents other than those specified in this Decree. In case the State Treasury has tapped electronic contract information from the national bidding network, the State Treasury must not request the unit using the state budget to send the contract to the State Treasury.

5. Prepare necessary conditions to fully implement online public services for administrative procedures in the field of State Treasury.

6. Issue recovered payment voucher or a copy of the payment voucher to the state budget at the request of the state budget payer in case the state budget payer makes payment directly at the State Treasury.

Article 16. Tasks and powers of ministries, ministerial-level agencies, branches and localities

1. Ministries, ministerial-level agencies, branches and localities:

2. Direct their affiliated units to comply with regulations on state budget management, public investment, construction and regulations on administrative procedures in the field of State Treasury prescribed in this Decree; accelerate the application of information technology to use public services in the process of implementing administrative procedures in the domain of the State Treasury according to the schedule specified in Clause 5, Article 17 of this Decree.

3. Building a database of charges and fees under its management; organize connection and share data on charges and fees with other relevant agencies and units as prescribed by law.

4. The Ministry of Planning and Investment shall establish connection and exchange of information on e-transactions in bidding activities with the Ministry of Finance and other ministries, agencies and organizations according to the Government’s goals and programs and E-Government in accordance with actual conditions and provisions of law.

5. The Ministry of Justice shall build a national database on sanctioning administrative violations according to the Government’s Decree No. 20/2016/ ND-CP of March 30, 2016, regulating national databases on handling of administrative violations.

Article 17. Tasks and powers of transaction units

1. To fully comply with the provisions of the State Budget Law, the Law on Public Investment, the Bidding Law, the Construction Law and other relevant laws in the process of managing and using the state budget fund.

2. To strictly abide by the regulations on administrative procedures in the domain of the State Treasury prescribed in this Decree; be responsible for keeping all records and vouchers of state budget expenditures according to the prescribed regime.

3. Responsible for spending decisions; process, form and results of contractor selection in accordance with the Bidding Law and its guiding documents; accuracy of the unit price, volume and value of payment request; take responsibility and strictly comply with the regimes, standards and norms prescribed by competent state agencies; technical criteria and quantity of assets purchased by state budget-using units according to law provisions; contents inscribed on the payment / advance contents list; payment table for beneficiaries and other relevant documents.

4. To be responsible for signing contracts with goods and service suppliers in accordance with competent authorities’ decisions to approve contractor selection results; issue internal spending regulations in accordance with the unit’s regulations on autonomy and self-responsibility; approving the union settlement in accordance with the decision on sending to work abroad by the competent authorities and the union estimate approved by the head of the unit.

5. Units using the state budget (except for units of the security and defense bloc) shall have to prepare all necessary conditions for using public services when carrying out administrative procedures within the State Treasury domain according to the following specific schedule:

6. By March 31, 2020, to deploy at all units using the state budget having transactions with the State Treasury of provinces and central cities; State Treasuries of cities, counties, towns under provinces and cities under central authority.

7. By December 31, 2020, deploying to all units using state budget having transactions with State Treasury units nationwide.

8. In case of ineligibility to use level 4 online public services according to the schedule specified at Points a and b of this Article, units using the state budget must send a written request to the State Treasury for aggregation and reporting to the Ministry of Finance for consideration and specific decisions of units may continue carrying out administrative procedures by mode of direct access at the State Treasury headquarters, within 03 months from the deadline that units must participate in online level 4 public services with the State Treasury according to the provisions at Points a and b of this Clause.

Article 18. Effect

1. This Decree takes effect from March 16, 2020 and repeals regulations on administrative procedures in the field of collection and refund of State budget revenues through the State Treasury; control of state budget expenditure through the State Treasury; field of registration and use of accounts at the State Treasury in current legal documents.

2. In cases where the legal documents cited in this Decree are amended, supplemented or replaced with other legal documents, the amended, supplemented or replaced documents shall apply.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and presidents of provincial / municipal People’s Committees shall implement this Decree.