Removing obstacles in using the previous year's increased budget revenue to supplement the next year's budget reserve

(Chinhphu.vn) - The Government issued Resolution No. 66.5/2025/NQ-CP on removing and handling difficulties in using the previous year's increased central budget revenue to supplement the following year's central budget reserve.

The Government has removed obstacles in using the previous year's increased budget revenue to supplement the following year's budget reserve.

The Resolution stipulates the removal and handling of difficulties in using the previous year's increased central budget revenue to supplement the following year's central budget reserve to ensure proactiveness and timeliness in allocating resources to handle unexpected tasks and tasks to implement Party resolutions.

The subjects of application are agencies, organizations and individuals related to the use of the previous year's central budget revenue increase to supplement the following year's central budget reserve.

According to Clause 1, Article 10 of the State Budget Law, the provisions on state budget reserves are: The reserve allocation level is from 2% to 5% of total budget expenditure at each level, in which expenditure of the higher-level budget does not include additional expenditure for balancing the lower-level budget, expenditure of the lower-level budget does not include additional expenditure with targets from the higher-level budget (if any).

The Resolution clearly states that the source of increased central budget revenue from the previous year shall be used to supplement the central budget reserve for the following year within the scope prescribed in Clause 1, Article 10 of the State Budget Law.

The Government decides on the use of the previous year's increased central budget revenue to supplement the following year's central budget reserve according to regulations, reports the implementation results to the National Assembly Standing Committee, and reports to the National Assembly at the nearest session.

Phuong Nhi

Source: https://baochinhphu.vn/thao-go-vuong-mac-viec-su-dung-nguon-tang-thu-ngan-sach-nam-truoc-bo-sung-du-phong-ngan-sach-nam-sau-102251020083837641.htm