In order to ensure that the state budget revenue and expenditure estimates of localities after the reorganization match the total level and revenue-expenditure areas decided by competent authorities, on April 2, 2025, the Ministry of Finance issued Official Dispatch No. 4205/BTC-NSNN guiding the principles of handling state finance and budget when reorganizing administrative units at all levels and building a 2-level local government organization model.
Pursuant to the guidance of the Ministry of Finance and the direction of the Provincial People's Committee, on April 16, 2025, the Department of Finance issued Official Dispatch No. 1326/STC-QLNS requesting provincial budget units, relevant departments, branches, and sectors, and People's Committees of districts, towns, and cities to urgently implement the principles of handling state finances and budgets when reorganizing administrative units at all levels and building a 2-level local government organization model.
Accordingly, units must complete the settlement of revenue and expenditure of the 2024 budget in accordance with regulations. For commune-level budgets, approve the settlement before April 30, 2025. For district-level budgets, approve the settlement before May 31, 2025. For provincial budgets, the Department of Finance shall complete the review and appraisal of budget settlements of provincial-level budget units and district-level budget settlements before May 15, 2025. Synthesize the settlement of state budget revenue in the locality, the settlement of local budget expenditures in 2024 of the province, advise the Provincial People's Committee to submit to the Provincial People's Council for approval before June 30, 2025.
At the same time, the Department of Finance is reviewing and synthesizing the state budget revenue estimates; local budget revenue and expenditure in 2025 (including the estimated budget for implementation until June 30, 2025); reviewing and synthesizing the adjustment of the decision on the assignment of the state budget capital investment plan in 2025, reporting to the Provincial People's Committee before June 20, 2025.
The People's Committees of districts, towns and cities shall direct specialized departments, affiliated budget units and commune-level People's Committees to conduct inventories of financial resources and state budgets, prepare complete related documents according to prescribed regimes; review and thoroughly handle conclusions and recommendations of inspection and auditing agencies that have not been implemented related to financial and other handling.
At the same time, take full responsibility for records and documents related to financial resources and state budget up to the time when competent authorities decide to arrange and organize the apparatus; guide the People's Committee at the commune level on the principles of handling financial resources and state budget when reorganizing commune-level administrative units.
Mr. Do Viet Hung - Director of the Department of Finance - said: "In the spirit of preventing the loss of financial resources and state budget, and preparing well for the work of arranging the 2-level local government organization model, the Department of Finance has proposed the Provincial People's Committee to issue Official Dispatch No. 1532/UBND-KTTH dated June 4, 2025 on continuing to implement a number of principles for handling state finances and budget".
Accordingly, the Provincial People's Committee directed departments, branches and localities to continue to implement some additional contents such as: Conducting the review and approval of the 2025 financial settlement of budget units using district-level budget (from January 1, 2025 to the end of district-level activities, expected on July 1, 2025).
The budget expenditures of agencies and units at the district level from the beginning of 2025 to the end of district-level operations will be finalized according to regulations of competent authorities or instructions of the Ministry of Finance to be consolidated into the local budget finalization for 2025 at the end of the fiscal year.
To ensure the handover and reception of the 2025 budget estimate when reorganizing administrative units at all levels and building a 2-level local government organization model, recently, the Tax Department of Region XIV has directed inter-district tax teams to proactively review the 2025 budget revenue estimate data and revenue accounting work.
Accordingly, inter-district tax teams review data on the 2025 budget revenue estimates of the district and commune levels, including the estimates assigned by the Provincial People's Council and the District People's Council; estimated implementation results and synthesize them in two stages before and after the organizational structure arrangement; proactively coordinate with the People's Committees of districts, towns and cities to update information on the arrangement of new administrative units.
In addition, inter-district tax teams focus on standardizing taxpayer data by address in communes, preparing for tax management after reorganizing administrative units.
Mr. Tran Quang Thanh - Deputy Head of the Tax Department of Region XIV - said: "The Department has directed and guided the inter-district tax teams to proactively and urgently coordinate with the State Treasury Transaction Office, the Finance and Planning Office of districts, towns and cities to review, compare and finalize the budget collection data up to June 10 and provisionally estimate the budget collection up to June 30.
For revenue accounting work, carry out reconciliation, sign and confirm the final budget revenue data for 2024 and the time to temporarily close the budget revenue data for 2025, handover on June 10. Currently, the Branch is actively urging tax teams to focus on implementing the tasks, by June 14, the report data will be completed and sent to the Department of Finance for synthesis.
The State Treasury of Region XIV has also directed transaction offices to coordinate with districts, towns and cities in confirming actual budget expenditures as requested by the Department of Finance in Official Dispatch No. 1326/STC-QLNS; following the instructions of the State Treasury of Vietnam, coordinating with the Department of Finance to adjust the implemented budget estimates of the district-level budget to the commune-level budget or provincial-level budget according to regulations to serve the work of finalizing the local budget of the two-level government.
Mr. Pham Quang But - Director of State Treasury Region XIV - informed: "Based on the guidance of the Ministry of Finance and the directive documents of the State Treasury of Vietnam and the Provincial People's Committee, State Treasury Region XIV is coordinating with the Department of Finance and localities subject to the arrangement to implement expenditure control, confirmation, and data reconciliation.
At the same time, coordinate and advise to ensure that budget expenditure activities of agencies, units, and budgets at all levels on the Tabmis system are smooth, timely, and accurate before, during, and after the reorganization of commune-level administrative units and the construction of a 2-level local government organization model in the province.
Regarding the implementation of these important contents and tasks, the Director of the Department of Finance added: According to the guidance of the Ministry of Finance, the division of revenue between the provincial budget and the commune budget after the rearrangement should be kept stable, ensuring the same revenue as the communes before the rearrangement.
Revenue sources and expenditure tasks of the district-level budget before the rearrangement shall be transferred to the provincial-level budget for implementation. In case the commune level after the rearrangement is capable of implementing the tasks of the district-level budget before the rearrangement, based on the actual situation, it shall be submitted to the Provincial People's Council for appropriate decision.
Source: https://baogialai.com.vn/tang-toc-xu-ly-tai-chinh-ngan-sach-nha-nuoc-truoc-khi-sap-xep-lai-don-vi-hanh-chinh-post327173.html
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