Nghị định 149/2025/NĐ-CP hướng dẫn nội dung sửa đổi của Luật Ngân sách nhà nước tại Điều 4 Luật 56/2024/QH15

DECREE

REGARDING ELABORATION OF CERTAIN AMENDMENTS TO THE LAW ON STATE BUDGET SPECIFIED IN ARTICLE 4 OF LAW NO. 56/2024/QH15

Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Organization of the Local Government dated February 19, 2025;

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

Pursuant to the Law on Public Investment dated November 29, 2024;

Pursuant to the Law on Amendments to the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling of Administrative Violations dated November 29, 2024 (Law No. 56/2024/QH15);

At the request of the Minister of Finance;

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Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree elaborates and provide guidance on the implementation of certain amendments to Law on State Budget specified in Article 4 of Law No. 56/2024/QH15. To be specific:

1. Allocation and use of the annual state budget reserve, increase in state budget revenues, and decrease in state budget expenditures; and procedures and processes for investment in and implementation of programs, tasks, and projects as prescribed in point a, clause 1, Article 4 of Law No. 56/2024/QH15.

2. Use of local government budget-derived funding for development investment expenditures for infrastructure construction investment projects which are to be funded by the immediate superior budget within administrative divisions; provision of assistance for other local governments in executing key projects and those improving regional, national or international connectivity and having positive effects on the socio-economic development, and performing other important tasks as prescribed in clause 2, Article 4 of Law No. 56/2024/QH15.

3. Allocation and assignment of state budget expenditure estimates to units assigned to manage infrastructure assets in accordance with the law on management and use of public property, those delegated to manage, operate, use, and maintain infrastructure assets, and those assigned to perform tasks as prescribed in clause 7, Article 4 of Law No. 56/2024/QH15.

Article 2. Regulated entities

1. Regulatory agencies, political organizations, and socio-political organizations.

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3. Other organizations and individuals related to the state budget.

Chapter II

ALLOCATION AND USE OF THE ANNUAL STATE BUDGET RESERVE, INCREASE IN STATE BUDGET REVENUES, AND DECREASE IN STATE BUDGET EXPENDITURES; AND PROCEDURES AND PROCESSES FOR INVESTMENT IN AND IMPLEMENTATION OF PROGRAMS, TASKS, AND PROJECTS

Article 3. Rules of allocation and use of the annual state budget reserve, increase in state budget revenues, and decrease in state budget expenditures for programs, tasks, and projects

1. Follow the authorized jurisdiction, objectives, scope, regulated entities, and priority order as prescribed in Articles 10 and 59 of the Law on State Budget.

2. Prioritize the non-fragmented, uniform, quality-based, efficient, and economical allocation of the funding, ensuring resource balance, transparency, and prevention of losses and wastefulness.

3. Local governments receiving financial assistance from higher-level budgets must balance and allocate adequate funding derived from their own budgets and other lawful financial sources to complete the programs, tasks, and projects under the investment objectives and schedules approved by competent authorities.

Article 4. Allocation, use of the state budget-derived funding and procedures, processes for investment in and implementation of programs, tasks, and projects

1. Allocation, use of state budget-derived funding for implementation of programs, tasks, and projects:

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Pursuant to Article 10 of the Law on State Budget and on the basis of proposals for additional funding or financial assistance derived from the state budget reserve by agencies, units, and local governments to implement programs, tasks, and projects, the Ministry of Finance shall consolidate and submit to the Prime Minister (for the central government budget), and the local finance agencies shall consolidate and submit to the People’s Committees (for the local government budget) for making decisions on the use of the respective budget reserve to allocate either total funding or separate funding for each program, task, or project to such agencies, units, and local governments.

b) Regarding annual increase in revenues and decrease in expenditures of the state budget:

On the basis of the capacity of balancing annual increase in revenues and decrease in expenditures of the state budget for expenditure needs and tasks as prescribed, and on the proposals for additional funding or financial assistance derived from such increase and decrease by agencies, units, and local governments to implement programs, tasks, and projects, the Ministry of Finance shall consolidate and assign the funding for implementation of such programs, tasks, and projects in the plan for using increase in revenues and decrease in expenditures of the central government budget, which will be submitted to the Government for reporting to the Standing Committee of the National Assembly to make decisions and report to the National Assembly at its nearest meeting. The local finance agencies shall consolidate and assign the funding for implementation of such programs, tasks, and projects in the plan for using increase in revenues and decrease in expenditures of the local government budget, which will be submitted to the People’s Committees for reporting to the Standing Committee of the People’s Councils to make decisions and report to the People’s Councils at its nearest meeting.

On the basis of the decisions of the Standing Committee of the National Assembly and the Standing Committees of the People’s Councils regarding the plan for using increase in revenues and decrease in expenditures, the Prime Minister (for the central government budget) and the People’s Committees (for the local government budget) shall decide to allocate either total funding or separate funding for each program, task, or project to such agencies, units, and local governments.

2. Procedures and processes for making investment, decisions on investment guidelines, investment decisions, and implementing programs, tasks, and projects shall comply with the provisions of the Law on Public Investment and other relevant laws.

Article 5. Management, payment, and settlement

Management, payment, and settlement of the funding for implementation of programs, tasks, and projects shall comply with the current provisions.

Chapter III

USE OF LOCAL GOVERNMENT BUDGET-DERIVED FUNDING FOR DEVELOPMENT INVESTMENT EXPENDITURES FOR INFRASTRUCTURE CONSTRUCTION INVESTMENT PROJECTS WHICH ARE TO BE FUNDED BY THE IMMEDIATE SUPERIOR BUDGET WITHIN ADMINISTRATIVE DIVISIONS; PROVISON OF ASSISTANCE FOR OTHER LOCAL GOVERNMENTS IN EXECUTING KEY PROJECTS AND THOSE IMPROVING REGIONAL, NATIONAL OR INTERNATIONAL CONNECTIVITY AND HAVING POSITIVE EFFECTS ON THE SOCIO-ECONOMIC DEVELOPMENT, AND PERFORMING OTHER IMPORTANT TASKS

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1. Comply with the provisions of the laws on state budget management, public investment, and other relevant laws.

2. Local governments using local government budget-derived funding for development investment expenditures for infrastructure construction investment projects which are to be funded by the immediate superior budget within their administrative divisions; or provision of assistance for other local governments in executing key projects and those improving regional, national or international connectivity and having positive effects on the socio-economic development, and performing other important tasks (hereinafter referred to as “assisting local governments”) must ensure such use or assistance conforms to the local government budget balancing capacity and does not impact the completion of expenditure tasks of their budget levels.

3. Assisting local governments shall exchange and reach an agreement with the agencies or organizations assigned to directly manage the investment projects which are to be funded by the immediate superior budget and the receiving local governments on the total expenditures (or assistance), the method of expenditure (or assistance), and the implementation time.

4. Agencies or organizations assigned to directly manage the investment projects which are to be funded by the immediate superior budget within their administrative divisions and the receiving local governments shall cooperate with the assisting local governments to execute and complete the projects in accordance with the approved schedule and objectives, ensuring efficiency, transparency, and accountability, and prevention of losses and wastefulness.

5. Expenditures for investment projects which are to be funded by the immediate superior budget within administrative divisions and for provision of assistance for other local governments shall be provided either in the form of direct investment or in cash.

6. The preparation of medium-term public investment plan, preparation of annual estimate and settlement of state budget expenditures for investment projects which are to be funded by the immediate superior budget within the administrative division and for provision of assistance for other local governments; and the settlement of finished projects shall comply with the provisions of the laws on state budget, public investment, other relevant laws, and the provisions of Article 7 of this Decree.

Article 7. Preparation of medium-term public investment plan, preparation of annual estimate and settlement of state budget expenditures for investment projects which are to be funded by the immediate superior budget within the administrative division and for provision of assistance for other local governments; and the settlement of finished projects

1. With regard to expenditures provided in the form of direct investment

a) According to the provisions of the law on public investment, and discussions and agreements as prescribed in clause 3 Article 6 of this Decree, the assisting local government shall:

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Organize the execution of projects according to the agreed schedule; settle the assistance funding and settle finished projects in accordance with provisions of laws; and hand over structures after completion of construction investment as prescribed in Article 8 of this Decree;

b) Agencies or organizations assigned to directly manage investment projects which are to be funded by the immediate superior budget and the receiving local governments shall cooperate with the assisting local government to preparing the annual state budget estimate; receive and manage the structures after the completion of construction investment in accordance with Article 8 of this Decree.

2. With regard to expenditures provided in cash

a) According to the discussions and agreements as prescribed in cause 3 Article 6 of this Decree, the assisting local government shall:

Prepare its annual development investment expenditure estimate for expenditures for investment projects which are to be funded by the immediate superior budget within its administrative division and for provision of assistance for other local governments in accordance with the local government budget balancing capacity;

Transfer money to superior agencies or receiving local governments in accordance with the project/task schedule; and settle the assistance funding in accordance with the Law on State Budget;

b) Agencies or organizations assigned to directly manage investment projects which are to be funded by the immediate superior budget and the receiving local governments shall receive, manage, and use the assistance funding for correct purposes and in accordance with law; settle investments in finished projects in accordance with the law on state budget, public investment, and other relevant laws.

Article 8. Management of infrastructure structures after the completion of construction investment

1. After completion of construction investment in infrastructure structures managed by the central government, the provincial-level People's Committee shall transfer or reassign such structures to central state management agencies for management, operation, use, and maintenance; in case of transfer or reassignment to the local government for management, the local government shall manage, manage, operate, use, and maintain such structures in accordance with the law on management and use of public property.

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Chapter IV

ALLOCATION AND ASSIGNMENT OF STATE BUDGET EXPENDITURE ESTIMATES TO UNITS ASSIGNED TO MANAGE INFRASTRUCTURE ASSETS IN ACCORDANCE WITH THE LAW ON MANAGEMENT AND USE OF PUBLIC PROPERTY, UNITS DELEGATED TO MANAGE, OPERATE, USE, AND MAINTAIN INFRASTRUCTURE ASSETS, AND UNITS ASSIGNED TO PERFORM TASKS

Article 9. Entities eligible for allocation and assignment of state budget expenditure estimates

1. Regulatory agencies and public service providers assigned to manage infrastructure assets in accordance with the law on the management and use of public property.

2. Units delegated to manage, operate, use and maintain infrastructure assets in accordance with relevant laws.

3. Enterprises assigned to manage infrastructure assets that are not recorded as state capital in enterprises for maintaining such assets in accordance with the law on the management and use of public property.

4. Units assigned by competent persons to perform tasks funded by the state budget in accordance with the Law on Public Investment, the Law on Construction, and other relevant laws.

Article 10. Procedures and requirements for allocation and assignment of state budget expenditure estimates

1. After the Prime Minister or People's Committees assign budget estimates, level-I estimating units at central and local levels shall allocate and assign state budget expenditure estimates to the entities specified in Article 9 of this Decree, and concurrently send them to the finance agency at the same level and the State Treasury where the transactions are conducted for implementation.

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Article 11. Responsibilities of relevant agencies, units, and enterprises assigned state budget expenditure estimates

1. Perform tasks in accordance with applicable technical regulations and standards.

2. Propose estimates, manage, use, account for, and settle the assigned funding in accordance with the Law on State Budget and relevant laws.

Chapter V

IMPLEMENTATION PROVISIONS

Article 12. Entry into force

This Decree comes into force from the fiscal year of 2025.

Article 13. Responsibility for implementation

1. Ministries, ministerial agencies, Governmental agencies, People's Committees at all levels, and budget-using agencies and units shall take full responsibility for the documentation, procedures, jurisdiction for approval of tasks, preparation and allocation of estimates, management, use, and settlement of budget expenditures for tasks prescribed in this Decree in accordance with the law; strictly handle violations; and review and clarify the responsibilities of heads, organizations, and individuals involved in violations in accordance with this Decree and other relevant laws.

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ON BEHALF OF GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Duc Phoc